5042202026-04-012026-06-305042202026-04-012026-06-30in-capmkt:OtherExpenses1Member5042202026-04-012026-06-30in-capmkt:OtherExpenses2Member5042202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504220WSINOTLISTEDINE100D01014W. S. Industries (India) LimitedMain BoardEquity2026-04-012027-03-312026-08-102026-08-04INRCroresQuarterlyFirst quarterSingle segmentNot Applicable2026-08-1016:30:002026-08-1017:16:00Not applicable2026-04-012026-06-30UnauditedConsolidated4300000660000007030000016000000065000001970000033000002200000053100000172000001600000188000004400000-35000009000000179000000000179000004000001830000019200000-130000019600000-1300000759000000100.240.22000.240.221.The above unaudited consolidated results were reviewed by the Audit Committee on 10th August 2026, approved and taken on record by the Board at its meeting held on 10th August 2026, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. <br /> 2.The Company adopted the unaudited consolidated financial results for the Quarter ended 30th June 2026 which 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 Companies (Indian Accounting Standard)Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities Exchange Board of India(Listing Obligation and Disclosure Regulation requirements, 2015) (as amended). <br /> 3.The group continues to prepare its Accounts and the Statement of unaudited financial results on a 'going concern' basis of accounting. <br /> 4.The group operates primarily in Infra segment and accordingly the company is not required to present segment information. <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 writtenback. <br /> 6.During the quarter ended under review, the Holding Company completed the sale of land situated at Shettigere village, Bangalore for an aggregate consideration of Rs. 6.04 Crores. The resulting gain on sale amounting to Rs. 4.37 Crores has been recognised in the Statement of Profit and Loss under Other Income. <br /> 7.Exceptional Items for the quarter comprise a write-back of creditors no longer payable amounting to Rs.0.16 crore during the Quarter ended 30th June, 2026. <br /> 8.Figures have been regrouped/reclassified wherever necessary, to conform to this period's classifications. <br /> 9.During the FY 2025-26, the holding company has raised money through Preferential Issue (I & II) of Equity and Convertible share warrants. The details of utilisation of proceeds raised from the preferential issues and the unutilised funds as on 30th June 2026 are disclosed in the PDF format of results uploaded in Stock Exchange websites and on the Company website. <br /> 10.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 /> 11.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.Construction and other operating expenses900000Other Expenses21100000Remeasurement of Defined Benefits40000040000000400000