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ELECTRICALS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-05INRLakhsQuarterlySecond quarterSingle segmentManufacturing of electrical Fans2025-11-1212:30:002025-11-1213:02:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-03-22www.wonderelctricals.comfalsefalseThe company has not made any deafult on loans and debt securities.2025-07-012025-09-30UnauditedStandalone952341000320009523730007983880000-1743500082222000220260001958800046079000950868000150500001505000370000-1442000-107200002577000000025770000257700013400800010.020.02000.020.021. The above unaudited consolidated and standalone financial results of the Company have been reviewed by the Audit Committee & thereafter approved and taken on record by the Board of Directors at their Meeting held on 12th November, 2025. These financial results are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) (Ind AS) as prescribed under Section 133 of the Companies Act., 2013 and other recognised accounting practices and policies to the extent applicable. <BR> <BR> 2. The Statutory Auditors of the Company have carried out limited review of the unaudited financial results of the Company for the quarter and half year ended on September 30, 2025. An unqualified opinion has been issued by them thereon. <BR> <BR> 3. At present, the Company’s business activities fall within single primary business segment Viz. Manufacturing of Electrical Appliances and in the opinion of the management there does not exist separate reportable segment at present, hence the requirement of “Segment Reporting” is not applicable on company. However, Company’s subsidiary “M/s Integrated Motion & Control LLP” is in the process of establishing a manufacturing unit for PCB Cards but the same is under construction. <BR> <BR> 4. During the year Company has established a Limited Liability Partnership Firm namely “Integrated Motion & Control LLP” on 02.04.2025. Company has 51% shareholding in the LLP. LLP will have manufacturing unit in SIDCUL, Haridwar. LLP will manufacture PCB card to be used in ceiling fan and other electronic products. However, up to 30th Sept, operations of said LLP have not been started, therefore, there is no change in the financial results of standalone and consolidated for the period as there are no figures for consolidation. <BR> <BR> 5. The figures for the quarter ended on 30th September’2025 are balancing figures between the unaudited financial results in respect of the year-to-date unaudited financial figures for the period ended on 30th September’2025 and the published unaudited quarterly figures up to quarter ended on 30th June 2025, of the previous reported period, which was subject to limited review. <BR> <BR> 6. List of Entities included in the Consolidated Statements: <BR> A. Wonder Electricals Limited: Holding Company <BR> B. Integrated Motion and Control LLP: 51% Indian Subsidiary LLP <BR> <BR> <BR> 7. The figures of the previous year/ period have been reworked, regrouped, rearranged and reclassified whenever necessary to correspond to the figures of the current reporting period. <BR> 2025-04-012025-09-30UnauditedStandalone2499729000148000249987700021583370000-4643900018675400041117000367680001070280002483565000163120000163120003737000-1070000266700001364500000001364500001364500013400800010.10.1000.10.1Manufacturing Expenses31856000Administrative & Selling Expenditure14223000Manufacturing Expenses78167000Administrative & Selling 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