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India LimitedMain BoardEquity2026-04-012027-03-312026-10-292026-10-22INRCroresQuarterlySecond quarterMulti segment2026-10-2912:40:002026-10-2914:20:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-01-29wheelsindia.com/policies/true2falsenot applicable2026-07-012026-09-30UnauditedStandalone1585030000012570000015976000000114831000000-48300000016708000002878000003160000001997700000152724000007036000000703600000176300000-680000016950000005341000000000534100000-473000004868000002686000001021.7621.760021.7621.76The above Standalone and Consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS)as prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder <br /> The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on October 29 2026 <br /> During the quarter ended 30th September 2026 the paid up capital of the Company was increased from Rs 244330120 to Rs 268623610 owing to Preferential allotment and allotment of shares to Qualified Institutional Buyers and the proceeeds were used for repayment of debt <br /> During the quarter NCLT order has been received for the merger of Forge 2000 P Ltd with Axles India Ltd which is an associate company of Wheels India Ltd with appointed date as 1st April 2025. Consequent to this, previous period numbers have been recasted in the consolidated financial statements. <br /> The Statutory Auditors of the Company has carried out a limited review of the Standalone and Consolidated figures for the quarter halfyear endedSeptember 30 2026. <br /> The Company operates in the following reportable segments: <br /> a Automotive Components and <br /> b Industrial Components. <br /> The segment information is provided to and reviewed by Chief Operating Decision Maker CODM. 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