Walchand PeopleFirst Limited — Quarter and year ended March 31, 2026 (audited)
| PARTICULARS | For Quarter ended March 31, 2026 Audited | For Quarter ended December 31, 2025 Unaudited | For Quarter ended March 31, 2025 Audited | For Year ended March 31, 2026 Audited | For Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| Revenue | |||||
| Revenue from Operations | 1,007.65 | 924.48 | 851.40 | 3,653.87 | 3,079.90 |
| Other income | (24.64) | 79.49 | 39.78 | 225.34 | 266.75 |
| Total Income | 983.01 | 1,003.97 | 891.18 | 3,879.21 | 3,346.65 |
| Expenses | |||||
| Employee benefit expenses | 478.20 | 416.17 | 371.19 | 1,738.05 | 1,567.74 |
| Royalty and related expenses | 70.69 | 78.00 | 59.76 | 293.06 | 255.46 |
| Other Operating Expenses | 313.47 | 255.93 | 309.34 | 1,036.97 | 983.02 |
| Finance Cost | 1.01 | 1.04 | 1.20 | 4.34 | 5.21 |
| Depreciation and amortisation expenses | 9.51 | 8.76 | 9.91 | 33.67 | 39.70 |
| Other Expenses | 113.35 | 64.71 | 76.37 | 319.35 | 281.51 |
| Total Expenses | 986.24 | 824.60 | 827.77 | 3,425.44 | 3,132.63 |
| PROFIT / (LOSS) BEFORE TAX | (3.23) | 179.37 | 63.41 | 453.77 | 214.02 |
| Tax Expenses | 4.57 | 43.87 | 27.92 | 106.69 | 33.77 |
| PROFIT / (LOSS) AFTER TAX | (7.80) | 135.51 | 35.49 | 347.08 | 180.25 |
| Other Comprehensive due to Remeasurements of net defined benefit plans (Net of tax) | 6.50 | (0.54) | 5.70 | 7.89 | 3.54 |
| TOTAL COMPREHENSIVE INCOME | (1.30) | 134.97 | 41.19 | 354.97 | 183.79 |
| Other Equity (Excluding revaluation reserve) | 2,769.48 | 2,443.54 | |||
| Paid up equity share capital (Face value – Rs. 10/- per share) | 290.39 | 290.39 | 290.39 | 290.39 | 290.39 |
| EARNING PER EQUITY SHARE | |||||
| Equity shares of par value Rs 10/- each – Basic and Diluted (In Rs.) | (0.27) | 4.67 | 1.22 | 11.95 | 6.21 |
| PARTICULARS | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| I. ASSETS | ||
| NON-CURRENT ASSETS | ||
| (a) Property, plant and equipments | 174.00 | 179.45 |
| (b) Capital work – in – progress | 51.62 | – |
| (c) Investment properties | 1.10 | 2.20 |
| (d) Intangible assets | 3.50 | 9.53 |
| (e) Intangible assets under development | 0.35 | 0.35 |
| (f) Financial assets | ||
| (i) Investments | 755.18 | 769.05 |
| (ii) Other financial assets | 553.73 | 485.74 |
| (g) Other Non-current assets | 5.77 | 5.77 |
| (h) Deferred tax assets (net) | 53.25 | 59.30 |
| (i) Income tax assets (net) | 192.01 | 380.97 |
| Non-current assets total | 1,790.51 | 1,892.35 |
| Current Assets | ||
| (a) Financial assets | ||
| (i) Trade receivables | 507.52 | 345.14 |
| (ii) Cash and cash equivalents | 338.39 | 223.18 |
| (iii) Other balances with banks | 1,102.87 | 794.42 |
| (iv) Other financial assets | 153.33 | 121.03 |
| (b) Other current assets | 32.52 | 33.75 |
| Current assets total | 2,134.63 | 1,517.52 |
| TOTAL ASSETS | 3,925.14 | 3,409.87 |
| II. EQUITY AND LIABILITIES | ||
| (1) EQUITY | ||
| (a) Equity Share Capital | 290.39 | 290.39 |
| (b) Other Equity | 2,769.48 | 2,443.54 |
| Total Equity | 3,059.87 | 2,733.93 |
| (2) LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| (i) Long-term borrowings | – | 15.40 |
| (ii) Other financial liabilities | 34.31 | 32.13 |
| (b) Provisions | 37.76 | 45.82 |
| Non-current liabilities total | 72.07 | 93.35 |
| CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| (i) Short-term borrowings | 15.40 | 11.28 |
| (ii) Trade payables | ||
| Total outstanding dues of micro and small enterprises | 9.07 | 3.56 |
| Total outstanding dues of creditors other than micro and small enterprises | 100.95 | 98.60 |
| (iii) Other financial liabilities | 3.03 | 2.32 |
| (b) Other current liabilities | 400.42 | 305.24 |
| (c) Provisions | 264.33 | 161.59 |
| Current liabilities total | 793.20 | 582.59 |
| TOTAL EQUITY AND LIABILITIES | 3,925.14 | 3,409.87 |
| Particulars | Year Ended 31-Mar-26 Audited | Year Ended 31-Mar-25 Audited |
|---|---|---|
| A Cash flows from operating activities: | ||
| Net Profit before tax | 453.77 | 214.02 |
| Adjustments for: | ||
| – Depreciation and amortization | 33.67 | 39.70 |
| – Interest income | (125.63) | (103.76) |
| – Interest expense | 4.34 | 5.21 |
| – Loss / (Profit) on sale of Property, Plant and Equipments | (0.02) | (0.22) |
| – Property, Plant and Equipments written off | 0.18 | 0.12 |
| – Rent Income | (84.73) | (80.83) |
| – Bad Debts Written Off | 0.25 | 0.00 |
| – Profit & Loss on Exchange Rate | 2.01 | 2.57 |
| – Fair value changes arising on Financial asset designated as at FVTPL | 13.76 | (51.08) |
| – Provision for expenses written back | (19.80) | (8.51) |
| Operating Profit / (Loss) before working capital changes | 277.80 | 17.22 |
| Adjustment for: | ||
| – Current assets, Trade receivables and Loans and advances | (154.14) | 26.08 |
| – Payables and Other liabilities | 220.45 | 147.94 |
| Net cash from operating activities before income tax | 344.11 | 191.24 |
| Taxes paid | 86.33 | (168.37) |
| Net cash generated from operating activities | 430.44 | 22.87 |
| B Cash flow from investing activities: | ||
| – Purchase of tangible and intangible assets | (67.13) | (19.22) |
| – Sale of Property, Plant and Equipments | 0.45 | 0.68 |
| – Investment in bank and other fixed deposits | (381.07) | (45.80) |
| – Investment in Mutual Funds | 0.10 | (169.85) |
| – Rent Income | 84.73 | 80.83 |
| – Interest income | 92.37 | 70.54 |
| Net cash (used in) investing activities | (270.56) | (82.82) |
| C Cash flow from financing activities: | ||
| – Interest paid | (4.34) | (5.21) |
| – Dividend Paid | (29.04) | (29.04) |
| – Repayment of borrowings | (11.28) | (10.32) |
| Net cash (used in) financing activities | (44.65) | (44.57) |
| Net increase/(decrease) in cash and cash equivalents | 115.22 | (104.52) |
| Cash and cash equivalents at beginning of year | ||
| – Cash on Hand | 0.64 | 0.44 |
| – Balances with Banks | 222.54 | 327.26 |
| 223.18 | 327.70 | |
| Cash and Cash equivalents at the end of year | 338.40 | 223.18 |
| Components of Cash and cash equivalents at end of year | ||
| – Cash on Hand | 1.15 | 0.64 |
| – Balances with Banks | 337.25 | 222.54 |
| 338.40 | 223.18 |