5042202025-10-012025-12-315042202025-04-012025-12-315042202025-10-012025-12-31in-capmkt:OtherExpenses1Member5042202025-10-012025-12-31in-capmkt:OtherExpenses2Member5042202025-04-012025-12-31in-capmkt:OtherExpenses1Member5042202025-04-012025-12-31in-capmkt:OtherExpenses2Member5042202025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W.S. Industries (India) LimitedMain BoardEquity2025-04-012026-03-312026-02-142026-02-06INRCroresQuarterlyThird quarterSingle segmentNot Applicable2026-02-1413:00:002026-02-1414:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated2057000007300000213000000127000000001110000022300000450000070200000235100000-221000000-22100000-800000-1100000-19000000-202000000000-20200000300000-19900000-19100000-1100000-18800000-110000065920000010-0.34-0.3400-0.34-0.341.The above unaudited results were reviewed by the Audit Committee on 14th February 2026, approved and taken on record by the respective Board at its meeting held on 14th February 2026, in terms of Reg 33 of SEBI (LODR) Regulation, 2015. <BR> 2.The Group financial results for the Quarter and Nine months ended 31st December 2025 are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Sec-133 of the companies Act, 2013 read with relevant Rules issued thereunder. <BR> 3.During the previous quarter, the Company has converted 535120 convertible warrants into fully paid-up equity shares on 17th July 2025. <BR> 4.During the quarter under review, the Company has issued 22500000 convertible warrants on 29th October 2025 against which 25% upfront consideration was received. Further 2000000 Equity shares was allotted on 29th October 2025. <BR> 5.During the FY-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.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> 7.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> 8.During Q1 of Current Financial Year 2025-26, 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> 9.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> 10.The Group is not required to provide Segment Reporting under the criteria specified in IND AS 108. <BR> 11.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 W.S. Industries (India) Limited in subsidiary is reduced to 51% from 100% <BR> 12.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. <BR> 2025-04-012025-12-31UnauditedConsolidated7067000002130000072800000029460000000362000006650000013300000321300000731900000-39000003200000-7000000300000030000000-37000000000-3700000900000-2800000-600000-3100000300000-310000065920000010-0.13-0.1300-0.13-0.13Contruction and other operating expenses63100000Other Expenses7100000Contruction and other operating expenses291900000Other Expenses29400000Remeasurement of Defined Benefits300000300000Remeasurement of Defined Benefits90000090000000300000900000