5042202026-01-012026-03-315042202026-03-315042202025-03-315042202025-04-012026-03-315042202026-01-012026-03-31in-capmkt:OtherExpenses1Member5042202026-01-012026-03-31in-capmkt:OtherExpenses2Member5042202025-04-012026-03-31in-capmkt:OtherExpenses1Member5042202025-04-012026-03-31in-capmkt:OtherExpenses2Member5042202026-03-31OtherNoncurrentAssetsDomain15042202026-03-31OtherCurrentFinancialAssetsDomain15042202026-03-31OtherCurrentAssetsDomain15042202026-03-31OtherNoncurrentFinancialLiabilitiesDomain15042202026-03-31OtherNoncurrentLiabilitiesDomain15042202026-03-31OtherCurrentFinancialLiabilitiesDomain15042202026-03-31OtherCurrentLiabilitiesDomain15042202026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15042202026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W. S. Industries (India) LimitedMain BoardEquity2025-04-012026-03-312026-05-142026-05-08INRCroresQuarterlyFourth quarterSingle segmentNot Applicable2026-05-1416:00:002026-05-1417:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated2083000002010000022840000054000000001130000021500000440000010680000019800000030400000030400000300000420000045000000259000000000259000001000002600000026600000-70000026700000-700000758900000100.390.37000.390.371. The above audited consolidated results were reviewed by the Audit Committee on 14.05.26, approved and taken on record by the Board at its meeting held on 14.05.26, in terms of Reg.33 of SEBI LODR. <BR> 2. The Company adopted the audited consolidated financial results for the year ended 31.03.26 which are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Sec133 of the Companies Act, 2013 read with Companies (IndAS)Rules, 2015 and other accounting principles generally accepted in India and in compliance with Reg.33 of SEBI LODR. 3. The company continues to prepare its Accounts and the Statement of audited financial results on a 'going concern' basis of accounting. <BR> 4. During the first quarter, the Holding Company has converted 535120 convertible warrants into fully paid up equity shares on 17.07.25 upon receipt of balance 75% amounting to Rs.6 Cr. 5. During the previous qtr, the Holding Company has issued 22500000 convertible warrants on 29.10.25 against which 25% upfront consideration was received. Further 2000000 Equity shares were allotted on 29.10. 25. 6. During the qtr under review, the Holding Company has issued 5000000 convertible warrants on 02.01.26 against which 25% upfront consideration was received. Further 9943125 Equity shares were allotted on 02.01.26. 7. During the quarter under review, 33444 convertible warrants were converted into fully paid up equity shares on 04.03. 26. Further unexercised convertible share warrants that were issued on 05.09.24, were forfeited on 04.03.2026 aggregating to Rs. 6.97 Crores. 8. During the qtr under review, the Holding company has redeemed 925000 Non-convertible Cumulative Redeemable Preference shares aggregating to Rs. 9.25 Crores. <BR> 9. During the qtr under review, the company has partially redeemed 9000000 Non-convertible Debentures aggregating to Rs. 9 Cr along with the interest upto the date of redemption. 10. 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 CR have been written back. 11. Exceptional items consists of an amount of Rs. 0.32 CR previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered during Q1 of Current FY 2025-26. <BR> 12. The Group operates primarily in Infra segment and accordingly the company is not required to present segment information. 13. Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. 14. Figures for the qtr ended 31.03.26 and 31.03.25 are the balancing figures between audited figures in respect of full FY and the published year to date figures upto the end of the 3rd qtr of the relevant FY. Also, the figures upto the end of the 3rd qtr had only been reviewed and not subjected to audit. <BR> 15. During the FY 2025-26, the holding company has raised money through Preferential Issue (I & II) of Equity and Convertible share warrants, which is disclosed in the PDF format of results uploaded in both Stock Exchanges and on the Company website. 16. The Consolidated financial statements relate to the Company (the Parent Company), and its Subsidiary Companies. The Parent Company with its subsidiaries constitute the Group. 17. 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 the Company are 100% and 51% respectively. 18. During the previous FY on account of Investment from Prestige Exora Business park Limited on 30.12.24 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%2025-04-012026-03-31AuditedConsolidated915000000414000009564000003486000000047500000880000001770000042820000093000000026400000320000029600000300000720000075000000221000000000221000008000002290000026000000-380000026800000-38000007589000001029220000000.330.31000.330.31Construction and other operating expenses89500000Other Expenses17300000Construction and other operating expenses381400000Other Expenses4680000052200000126000002016600000000000029470000029470000048600000565900000299060000020500000058370000027540000080730000002067000001873100000518000000241160000000540220000075900000031922000003951200000-460000039466000004987000000002120000051990000033000000014880000067200000016090000016900000129500000146400000374500000681800000101300000500000007836000000014556000005402200000Other non-current assets565900000Other current financial assets206700000Other current assets518000000Other non-current financial liabilities21200000Other non-current liabilities148800000Other current financial liabilities374500000Other current liabilities10130000088000000880000001579000000330000000000-1101000000-5300000001770000002000000-291900000000179000000000-2360000000-111700000-82100000000-224000000-5970000000000000200000884500000000000000000000000139000000-723800000-1594200000001939800000001825000000001700000480000007080000000168000000026100000026100000249300000275400000Remeasurement of defined benefits100000100000Remeasurement of defined benefits80000080000000100000800000AuditedtrueP.Chandrasekar LLPtrue2028-03-31