5042202025-07-012025-09-305042202025-09-305042202025-03-315042202025-04-012025-09-305042202025-07-012025-09-30in-capmkt:OtherExpenses1Member5042202025-07-012025-09-30in-capmkt:OtherExpenses2Member5042202025-04-012025-09-30in-capmkt:OtherExpenses1Member5042202025-04-012025-09-30in-capmkt:OtherExpenses2Member5042202025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W S Industries (I) LimitedMain BoardEquity2025-04-012026-03-312025-11-142025-11-10INRCroresQuarterlySecond quarterSingle segmentNot Applicable2025-11-1416:15:002025-11-1417:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated2405000006400000246900000795000000011100000226000004400000125700000243300000360000003600000200000500000700000029000000000290000050000034000004100000-12000004600000-1200000639200000100.010.01000.010.011.The above unaudited results were reviewed by the Audit Committee on 14th November 2025, approved and taken on record by the respective Board at its meeting held on 14th November 2025, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. <BR> 2.The Group financial results for the Quarter and Half Year Ended 30th September 2025 are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with relevant Rules issued thereunder. <BR> 3.During the quarter and half year ended under review, the Holding Company has converted 535120 warrants into fully paid-up equity shares on 17th July 2025. <BR> 4.During the FY 2023-24 the Holding Company had claimed a long-term capital gain exemption under Section 47 of the Income Tax Act 1961 in respect of the transfer of its land to one of its wholly owned subsidiaries. However during the previous financial year with the induction of a new investor into the subsidiary the said relationship as a wholly owned subsidiary ceased to exist. Consequently, the previously exempted capital gain became taxable. As a result, the Holding Company has recognized a capital gain tax liability amounting to Rs 16.90 Crores in the previous financial year. <BR> 5.During the financial year 2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro-porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs. 5.55 Crores have been written back. <BR> 6.The Consolidated financial statements relate to W.S. Industries (India) Limited (the Parent Company), and its Subsidiary Companies. The Parent Company with its subsidiaries constitute the Group. <BR> 7.During the previous quarter, an amount of Rs. 0.32 crores previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered by the Holding Company. <BR> 8.The Subsidiary Companies considered in the consolidated financial statements are M/s. WSI-P&C Verticals Private Limited and M/s. WSI Falcon Infra Projects Private Limited (formerly WS Insulators Private Limited), whose country of incorporation are in India and the percentage of voting power by W.S. Industries (India) limited are 100% and 51% respectively. <BR> 9.The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108. <BR> 10.During the previous financial year on account of Investment from Prestige Exora Business Park Limited on 30th December 2024 in M/s. WSI Falcon Infra Projects Private Limited, percentage of holding of WS Industries (India) Limited in subsidiary is reduced to 51% from 100% <BR> 11.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated50100000014000000515000000167600000002510000044200000880000025110000049680000018200000320000021400000800000410000049000000165000000000165000006000001710000018500000-200000019100000-2000000639200000100.210.2000.210.2Contruction and other operating expenses112900000Other Expenses12800000Contruction and other operating expenses228800000Other Expenses223000006020000053000001875100000000000001717000001717000005180000048350000026476000006440000003785000002470000066400000030630000077590000005819000001422200000406980000063920000014245000002063700000-2800000206090000058910000024600000613700000200000000159500000775200000283700000284000001652000001936000006217000001099000000133100000160000012337000002008900000406980000044200000440000003631000000-2409000000000-629000000-212000000880000001000000-2170000000032000000000-1340000000969000001183000000008000000117500000000000000401800000200000000000000000000005000000017100000-3795000000060000000000000-289000008000000507000000037400000-2246000000-22460000024930000024700000Remeasurement of Defined Benefits500000500000Remeasurement of Defined Benefits6000006000000000500000600000