5054122026-01-012026-03-315054122026-03-315054122025-03-315054122025-04-012026-03-315054122026-01-012026-03-31in-capmkt:OtherExpenses1Member5054122025-04-012026-03-31in-capmkt:OtherExpenses1Member5054122026-03-31OtherNoncurrentFinancialAssetsDomain15054122026-03-31OtherNoncurrentAssetsDomain15054122026-03-31OtherCurrentFinancialAssetsDomain15054122026-03-31OtherCurrentAssetsDomain15054122026-03-31OtherNoncurrentFinancialLiabilitiesDomain15054122026-03-31OtherNoncurrentLiabilitiesDomain15054122026-03-31OtherCurrentFinancialLiabilitiesDomain15054122026-03-31OtherCurrentLiabilitiesDomain15054122026-01-012026-03-31in-capmkt:ReportableSegments1Member5054122026-01-012026-03-31in-capmkt:ReportableSegments2Member5054122026-01-012026-03-31in-capmkt:ReportableSegments3Member5054122026-01-012026-03-31in-capmkt:ReportableSegments4Member5054122025-04-012026-03-31in-capmkt:ReportableSegments1Member5054122025-04-012026-03-31in-capmkt:ReportableSegments2Member5054122025-04-012026-03-31in-capmkt:ReportableSegments3Member5054122025-04-012026-03-31in-capmkt:ReportableSegments4Member5054122026-01-012026-03-31in-capmkt:ReportableSegments1Member5054122026-01-012026-03-31in-capmkt:ReportableSegments2Member5054122026-01-012026-03-31in-capmkt:ReportableSegments3Member5054122026-01-012026-03-31in-capmkt:ReportableSegments4Member5054122025-04-012026-03-31in-capmkt:ReportableSegments1Member5054122025-04-012026-03-31in-capmkt:ReportableSegments2Member5054122025-04-012026-03-31in-capmkt:ReportableSegments3Member5054122025-04-012026-03-31in-capmkt:ReportableSegments4Member5054122026-01-012026-03-31in-capmkt:ReportableSegments1Member5054122026-03-31in-capmkt:ReportableSegments1Member5054122026-01-012026-03-31in-capmkt:ReportableSegments2Member5054122026-03-31in-capmkt:ReportableSegments2Member5054122026-01-012026-03-31in-capmkt:ReportableSegments3Member5054122026-03-31in-capmkt:ReportableSegments3Member5054122026-01-012026-03-31in-capmkt:ReportableSegments4Member5054122026-03-31in-capmkt:ReportableSegments4Member5054122026-01-012026-03-31in-capmkt:ReportableSegments1Member5054122026-03-31in-capmkt:ReportableSegments1Member5054122026-01-012026-03-31in-capmkt:ReportableSegments2Member5054122026-03-31in-capmkt:ReportableSegments2Member5054122026-01-012026-03-31in-capmkt:ReportableSegments3Member5054122026-03-31in-capmkt:ReportableSegments3Member5054122026-01-012026-03-31in-capmkt:ReportableSegments4Member5054122026-03-31in-capmkt:ReportableSegments4Member5054122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15054122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15054122026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15054122025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15054122026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares505412WENDTNOTLISTEDINE274C01019Wendt (India) LimitedMain BoardEquity2025-04-012026-03-312026-04-242026-04-16INRLakhsQuarterlyFourth quarterMulti segment2026-04-2412:30:002026-04-2415:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated6678000001180000067960000028800000074000000-107500000141800000100000409000001639000006012000007840000007840000027200000300000275000000509000000000509000002500000534000000000200000001025.4525.450025.4525.450001) The above Statement of Audited Consolidated Financial Results, Consolidated Statement of Assets and Liabilities and Consolidated Statement of Cash Flows (Collectively referred as 'Audited Consolidated Financial Results') include the results of the Holding Company and its wholly owned subsidiaries namely Wendt Grinding Technologies Ltd, Thailand and Wendt Gmbh, Germany. <BR> <BR> 2) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and March 31, 2025, respectively and the published unaudited year to date figures up to the third quarter of the respective financial years which were subjected to review by the statutory auditors. <BR> <BR> 3) The above Audited Consolidated Financial Results of the Group, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on April 24, 2026. <BR> <BR> 4) Pursuant to the notification by the Ministry of Labour & Employment on November 21, 2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as "the Labour Codes"), the Holding Company has recognised a past service cost in the Statement of Profit and Loss account towards gratuity and compensated absences payable to employees amounting to Rs.19 lakhs during the quarter ended December 31, 2025 which is included under "Employee benefits expense".The Holding Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and impact of these will be evaluated and accounted for in accordance with the applicable accounting standards in the period in which they are notified. <BR> <BR> 5) The Board of Directors have recommended a final dividend of Rs.10/- per share (100% on face value of equity shares of Rs.10/- each). The payment of final dividend is subject to the approval of the shareholders in the ensuing Annual General meeting of the Company.The total dividend for the year 2025-26 is Rs.30/- per share (300% on face value of equity share of Rs. 10/- each) including the interim dividend of Rs. 20/- per share (200% on face value of equity share of Rs. 10/- each) declared at the Board Meeting held on January 21, 2026 and paid subsequently. <BR> 2025-04-012026-03-31AuditedConsolidated2363200000553000002418500000808700000225100000-1554000005411000003000001472000006233000002190300000228200000022820000080200000250000082700000014550000000001455000003630000018180000000002000000010251870000072.7572.750072.7572.75000Other Expenses163900000Other Expenses623300000743000000313000001000000318000000120000000140000001400000001120000011197000005305000004744000005423000002796000002600000063000001305200000221000007850000019363000003056000000200000002518700000253870000002538700000000018200000018200000024800000301800000326600000345000003611000004000000094800000320000049910000051730000030560000001) The above Statement of Audited Consolidated Financial Results, Consolidated Statement of Assets and Liabilities and Consolidated Statement of Cash Flows (Collectively referred as 'Audited Consolidated Financial Results') include the results of the Holding Company and its wholly owned subsidiaries namely Wendt Grinding Technologies Ltd, Thailand and Wendt Gmbh, Germany. <BR> <BR> 2) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and March 31, 2025, respectively and the published unaudited year to date figures up to the third quarter of the respective financial years which were subjected to review by the statutory auditors. <BR> <BR> 3) The above Audited Consolidated Financial Results of the Group, after being reviewed by the Audit Committee, were taken on record by the Board of Directors at their meeting held on April 24, 2026. <BR> 4) Pursuant to the notification by the Ministry of Labour & Employment on November 21, 2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as "the Labour Codes"), the Holding Company has recognised a past service cost in the Statement of Profit and Loss account towards gratuity and compensated absences payable to employees amounting to Rs.19 lakhs during the quarter ended December 31, 2025 which is included under "Employee benefits expense".The Holding Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and impact of these will be evaluated and accounted for in accordance with the applicable accounting standards in the period in which they are notified. <BR> <BR> 5) The Board of Directors have recommended a final dividend of Rs.10/- per share (100% on face value of equity shares of Rs.10/- each). The payment of final dividend is subject to the approval of the shareholders in the ensuing Annual General meeting of the Company.The total dividend for the year 2025-26 is Rs.30/- per share (300% on face value of equity share of Rs. 10/- each) including the interim dividend of Rs. 20/- per share (200% on face value of equity share of Rs. 10/- each) declared at the Board Meeting held on January 21, 2026 and paid subsequently. <BR> Other non-current financial assets14000000Other non-current assets11200000Other current financial assets6300000Other current assets78500000Other non-current financial liabilities0Other non-current liabilities0Other current financial liabilities34500000Other current liabilities40000000Super Abrasives369000000Machines and Accessories146500000Precision Products85600000Others57100000Super Abrasives1488500000Machines and Accessories338500000Precision Products298700000Others2166000006582000002342300000029000006582000002339400000Super Abrasives85100000Machines and Accessories-28500000Precision Products6800000Others6000000Super Abrasives284000000Machines and Accessories-136000000Precision Products15100000Others2150000069400000184600000100000300000-9100000-4390000078400000228200000Super Abrasives1264200000Machines and Accessories550500000Precision Products288500000Others7710000021803000008757000003056000000Super Abrasives0Machines and Accessories0Precision Products0Others00517300000517300000 <BR> 1) a) The Group is organised into four business segments, namely : <BR> i) Super Abrasives , ii) Machines and Accessories, iii) Precision Products and iv) Others. Others segment includes other trading products. <BR> b) Assets other than property, plant and equipment, inventory and trade receivables, and liabilities are not identifiable to any reportable segment, as these are used interchangeably between segments. <BR> <BR> 300000-1557000001316000000-51000000-720000015000000146000000-2670000001472000001440000074000000-3300000044000000190000001030000000-37300000009450000032270000000010400000002187000000000000033000001298000000001900000000000000000001900000074100000-524000000000000001200000019000008000000030000000-94200000721000002420000096300000183300000279600000Remeasurement of the defined benefit obligation-5100000-5100000Remeasurement of the defined benefit obligation-8700000-8700000-1300000-2200000Exchange differences in translating the financial statements of foreign operations63000006300000Exchange differences in translating the financial statements of foreign operations428000004280000000250000036300000AuditedtrueM/s. Price Waterhouse Chartered Accountants LLP, Statutory Auditorstrue2026-11-30