WeP Solutions Ltd — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| Particulars | Quarter Ended on | Year Ended on |
|---|---|---|
| March 31, 2026 Audited | March 31, 2026 Audited | |
| 1. Income from Operations | ||
| a. Net Sales/Income from Operations | 1,766.39 | 6,782.32 |
| b. Other Operating Income | 2.43 | 8.76 |
| Total Revenue from Operations | 1,768.82 | 6,791.08 |
| c. Other Income | 49.81 | 169.37 |
| Total Income from Operations (net) | 1,818.63 | 6,960.45 |
| 2. Expenses | ||
| a. Cost of Material consumed | 98.78 | 473.77 |
| b. Purchases of stock-in-trade | 336.74 | 1,621.35 |
| c. Changes in inventories of finished goods, work in progress and stock in trade | 167.19 | 271.30 |
| d. Employees benefits expense | 307.40 | 1,155.40 |
| e. Finance Costs | 38.70 | 205.10 |
| f. Depreciation and amortisation expense | 303.41 | 1,201.99 |
| g. Other expenses | 400.21 | 1,770.75 |
| Total Expenses | 1,652.43 | 6,699.66 |
| 3. Profit/(Loss) before exceptional items (1-2) | 166.20 | 260.79 |
| 4. Exceptional items | – | – |
| 5. Profit /(Loss) before tax (3-4) | 166.20 | 260.79 |
| 6. Tax expense | ||
| a. Current Tax | 19.91 | 72.22 |
| b. Deferred Tax | 27.37 | (17.32) |
| 7. Net Profit / (Loss) for the Year / Period (5-6) | 118.92 | 205.89 |
| 8. Other Comprehensive Income (net of tax) | 7.79 | 12.88 |
| 9. Total Comprehensive Income for the Year / Period (7+8) | 126.71 | 218.77 |
| 10. Paid-up equity share capital (Face Value of Rs. 10/- per share) | 3,682.97 | 3,682.97 |
| 11. Earnings Per Share (EPS) (of Rs.10/- each) (not annualised) (in Rs.) | ||
| (a) Basic | 0.32 | 0.56 |
| (b) Diluted | 0.32 | 0.56 |
| Particulars | Quarter Ended on | Year Ended on |
|---|---|---|
| March 31, 2026 Audited | March 31, 2026 Audited | |
| 1. Segment Revenue | ||
| a. Partner Business | 488.02 | 1,771.73 |
| b. Enterprise Business | 1,280.80 | 5,019.35 |
| Net Sales / Income from Operations | 1,768.82 | 6,791.08 |
| 2. Segment Results | ||
| a. Partner Business | (4.87) | (194.47) |
| b. Enterprise Business | 189.08 | 541.92 |
| Total | 184.21 | 347.45 |
| Less: Net Interest | 18.01 | 86.66 |
| Total Profit Before Tax | 166.20 | 260.79 |
| 3. Capital Employed | ||
| a. Partner Business | 1,064.23 | 1,064.23 |
| b. Enterprise Business | 6,441.91 | 6,441.91 |
| Total | 7,506.14 | 7,506.14 |
| Particulars | ₹ in Lakhs (Audited) | ₹ in Lakhs (Audited) |
|---|---|---|
| As at March 31, 2026 | As at March 31, 2025 | |
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 3,182.30 | 3,393.85 |
| (b) Capital work-in-progress | 415.40 | 312.62 |
| (c) Other intangible assets | 0.50 | 3.50 |
| (d) Financial Assets | ||
| i. Other financial assets | 418.58 | 641.28 |
| (e) Deferred tax assets (net) | 371.50 | 354.17 |
| (f) Non-current Tax assets | 69.49 | 43.07 |
| (g) Other non-current assets | 37.27 | 45.81 |
| Total Non-current assets | 4,495.04 | 4,794.33 |
| (2) Current assets | ||
| (a) Inventories | 1,128.84 | 1,444.23 |
| (b) Financial Assets | ||
| i. Trade receivables | 1,891.27 | 1,892.57 |
| ii. Cash and cash equivalents | 18.12 | 103.15 |
| iii. Bank balances other than (ii) above | 819.80 | 1,436.34 |
| iv. Other financial assets | 94.52 | 66.62 |
| (c) Other current assets | 505.59 | 571.71 |
| Total Current assets | 4,458.25 | 5,564.62 |
| Total Assets | 8,953.29 | 10,358.95 |
| EQUITY AND LIABILITIES | ||
| (1) EQUITY | ||
| (a) Equity Share capital | 3,682.97 | 3,680.63 |
| (b) Other Equity | ||
| i. Reserves & Surplus | 2,678.06 | 2,609.92 |
| ii. Others | – | – |
| Total Equity | 6,361.03 | 6,290.55 |
| LIABILITIES | ||
| (2) Non-current liabilities | ||
| (a) Financial Liabilities | ||
| i. Borrowings | 590.39 | 496.81 |
| ii. Lease Liabilities | 28.29 | 22.25 |
| (b) Provisions | 84.24 | 101.85 |
| (c) Other non-current liabilities | – | 0.17 |
| Total Non-current liabilities | 702.94 | 621.08 |
| (3) Current liabilities | ||
| (a) Financial Liabilities | ||
| i. Borrowings | 554.73 | 957.70 |
| ii. Lease Liabilities | 24.00 | 56.91 |
| iii. Trade payables | ||
| a. Total outstanding dues of Micro and small enterprises | 23.84 | 19.89 |
| b. Total outstanding dues of creditors other than micro and small enterprises | 154.72 | 201.64 |
| iv. Other financial liabilities | 403.94 | 1,612.59 |
| (b) Other current liabilities | 590.50 | 491.80 |
| (c) Provisions | 137.59 | 106.79 |
| Total Current liabilities | 1,889.33 | 3,447.32 |
| Total Equity and Liabilities | 8,953.29 | 10,358.95 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit / (Loss) before income tax | 260.80 | 569.02 |
| Adjustments for: | ||
| Depreciation & Amortisation | 1,201.99 | 967.84 |
| Provision for doubtful debts | 112.84 | 109.86 |
| Employee share based payment expense | 33.39 | 31.18 |
| Loss / (Profit) on Sale of Fixed Assets | 40.29 | 13.72 |
| Net Exchange differences | 5.82 | (1.12) |
| Interest Income | (130.82) | (128.04) |
| Interest Expense | 205.10 | 133.84 |
| Changes in Operating assets and liabilities | ||
| (Increase)/Decrease in Inventories | 315.50 | (285.49) |
| (Increase)/Decrease in Trade Receivables ((Current & Non Current)) | (111.54) | (258.39) |
| (Increase)/Decrease in Financial & Other assets (Current & Non Current) | 287.19 | (528.50) |
| Increase/(Decrease) in Trade Payables, Provisions, Other Financial Liabilities & Other Liabilities (Current & Non Current) | (1,125.99) | 868.38 |
| Cash Generated from Operations | 1,094.57 | 1,492.30 |
| Income taxes paid | 123.34 | 111.83 |
| Net Cash Inflow/(Outflow) from Operating Activities | 971.23 | 1,380.47 |
| Cash Flow From Investing Activities | ||
| Purchase of Property, Plant & Equipment (including CWIP) | (1,057.00) | (1,673.14) |
| Purchase of Intangible Assets | – | (6.00) |
| Proceeds from Sale of Fixed Assets | 3.93 | 13.96 |
| Interest Income | 130.82 | 128.04 |
| Investment in bank deposit (having original maturity of more than 3 months) | (613.55) | (1,329.41) |
| Redemption/Maturity of bank deposits (having original maturity of more than 3 months) | 1,281.86 | 534.18 |
| Net Cash Inflow/(Outflow) from Investing Activities | (253.82) | (1,272.37) |
| Cash Flow From Financing Activities | ||
| Proceeds from Issue of Shares | 2.34 | 20.54 |
| Interest paid | (205.10) | (133.84) |
| Proceeds / (Repayment) of Borrowings | (502.47) | (43.07) |
| Repayment of Lease obligations | (104.37) | (93.15) |
| Proceeds of Term Loan | 500.00 | 450.00 |
| Repayment of Term Loan | (306.92) | (129.13) |
| Dividend payment | (184.03) | (183.00) |
| Amount deposited in bank account towards unpaid dividend | (1.89) | (2.38) |
| Net Cash Inflow/(Outflow) from Financing Activities | (802.44) | (114.03) |
| Net Increase / (Decrease) In Cash And Cash Equivalents | (85.03) | (1,005.93) |
| Cash and cash equivalents at the beginning of the year | 103.15 | 1,109.09 |
| Cash and cash equivalents at end of the period | 18.12 | 103.15 |