Wheels India Limited — Year ended March 31, 2026 (audited; published May 15, 2026)
The following are the financial tables extracted from the provided quarterly results document (Rs. in Crores unless otherwise stated).
| Sl. No. | Particulars | Standalone Quarter Ended | Standalone Year Ended | Consolidated Quarter Ended | Consolidated Year Ended |
|---|---|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Un-audited | 31.03.2025 Audited | 31.03.2026 Audited | ||
| 1 | REVENUE FROM OPERATIONS | ||||
| Revenue from Operations | 1,462.13 | 1,280.33 | 1,192.27 | 5,098.35 | |
| Other Income | 9.36 | 6.85 | 2.55 | 26.05 | |
| TOTAL INCOME | TOTAL INCOME | 1,471.49 | 1,287.18 | 1,194.82 | 5,124.40 |
| 2 | EXPENSES | ||||
| Cost of materials consumed | 962.76 | 867.73 | 806.76 | 3,492.92 | |
| Changes in inventories of finished goods and work-in-progress | 18.18 | 24.52 | 9.51 | (3.70) | |
| Employee benefit expense | 143.42 | 139.81 | 127.63 | 554.38 | |
| Finance Costs | 27.19 | 28.36 | 28.29 | 111.82 | |
| Depreciation and amortisation expenses | 29.81 | 26.75 | 22.72 | 106.51 | |
| Other Expenses | 220.34 | 157.44 | 151.49 | 677.06 | |
| TOTAL EXPENSES | TOTAL EXPENSES | 1,401.70 | 1,244.61 | 1,146.40 | 4,938.99 |
| 3 | Profit/(Loss) before exceptional items and tax (1-2) | 69.79 | 42.57 | 48.42 | 185.41 |
| 4 | Share of Profit/(Loss) of Associate | – | – | – | – |
| 5 | Profit/ (Loss) before tax (3+4) | 69.79 | 42.57 | 48.42 | 185.41 |
| 6 | Tax expense | ||||
| Current tax | 15.78 | 10.12 | 10.11 | 40.84 | |
| Deferred tax | 1.71 | 0.40 | 2.32 | 6.01 | |
| 7 | Net Profit/ (Loss) for the period (5-6) | 52.30 | 32.05 | 35.99 | 138.56 |
| 8 | Other Comprehensive Income: | ||||
| Items that will not be reclassified to profit or loss | (1.62) | (2.44) | 0.46 | (7.12) | |
| Income tax relating to items that will not be reclassified to profit or loss | 0.41 | 0.61 | (0.11) | 1.79 | |
| 9 | Share of Other Comprehensive Income of Associate | – | – | – | – |
| 10 | Total Comprehensive Income for the period (7+8+9) | 51.09 | 30.22 | 36.34 | 133.23 |
| 11 | Net Profit/ (Loss) attributed to: | ||||
| a) Owners of the Company | 52.30 | 32.05 | 35.99 | 138.56 | |
| b) Non-controlling Interest | – | – | – | – | |
| 12 | Other Comprehensive Income attributed to: | ||||
| a) Owners of the Company | (1.21) | (1.83) | 0.35 | (5.33) | |
| b) Non-controlling Interest | – | – | – | – | |
| 13 | Total Comprehensive Income attributed to: | ||||
| a) Owners of the Company | 51.09 | 30.22 | 36.34 | 133.23 | |
| b) Non-controlling Interest | – | – | – | – | |
| 14 | Reserves excluding revaluation reserves | – | – | – | 950.10 |
| 15 | Paid-up equity share capital (Face Value Rs. 10/- each) | 24.43 | 24.43 | 24.43 | 24.43 |
| 16 | Earnings per share (of Rs. 10/- each) (*not annualised) | ||||
| (a) Basic | 21.41* | 13.12* | 14.73* | 56.71 | |
| (b) Diluted | 21.41* | 13.12* | 14.73* | 56.71 |
| Sl. No. | Particulars | 31.03.2026 Audited | 31.12.2025 Un-audited | 31.03.2025 Audited | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (a) Automotive Components | 1,303.89 | 1,113.64 | 1,045.77 | 4,526.42 | 3,903.43 | |
| (b) Industrial Components | 260.13 | 257.81 | 231.42 | 938.52 | 840.97 | |
| Total | 1,564.02 | 1,371.45 | 1,277.19 | 5,464.94 | 4,744.40 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Revenue from Operation | 1,564.02 | 1,371.45 | 1,277.19 | 5,464.94 | 4,744.40 | |
| 2 | Segment Results (Profit)(+)/Loss (-) before tax and interest from Each segment | |||||
| (a) Automotive Components | 85.87 | 71.46 | 71.21 | 287.55 | 234.52 | |
| (b) Industrial Components | 20.54 | 7.43 | 10.75 | 41.31 | 35.94 | |
| Total | 106.41 | 78.89 | 81.96 | 328.86 | 270.46 | |
| Less: | ||||||
| (i) Interest | 29.09 | 30.36 | 30.39 | 119.76 | 121.56 | |
| (ii) Unallocable income | – | – | – | – | – | |
| Total Profit Before Tax | 77.33 | 48.53 | 51.57 | 209.10 | 148.90 | |
| 3 | Capital Employed | |||||
| Segment Assets | ||||||
| (a) Automotive Components | 2,522.80 | 2,396.46 | 2,412.25 | 2,522.80 | 2,412.25 | |
| (b) Industrial Components | 843.84 | 839.55 | 722.64 | 843.84 | 722.64 | |
| (c) Unallocated | 160.29 | 112.85 | 71.34 | 160.29 | 71.34 | |
| Total | 3,526.93 | 3,348.86 | 3,206.23 | 3,526.93 | 3,206.23 | |
| Segment Liabilities | ||||||
| (a) Automotive Components | 1,414.08 | 1,281.72 | 1,247.14 | 1,414.08 | 1,247.14 | |
| (b) Industrial Components | 179.36 | 197.23 | 177.72 | 179.36 | 177.72 | |
| (c) Unallocated | 878.55 | 859.62 | 848.96 | 878.55 | 848.96 | |
| Total | 2,472.00 | 2,338.57 | 2,273.82 | 2,472.00 | 2,273.82 |
| Particulars | Standalone As at 31.03.2026 Audited | Standalone As at 31.03.2025 Audited | Consolidated As at 31.03.2026 Audited | Consolidated As at 31.03.2025 Audited |
|---|---|---|---|---|
| ASSETS | ||||
| 1 Non-current assets | ||||
| (a) Property, Plant and Equipment | 1272.69 | 1129.25 | 1392.50 | 1250.13 |
| (b) Capital work-in-progress | 63.49 | 46.46 | 68.72 | 50.34 |
| (c) Goodwill | 31.80 | 31.80 | 31.80 | 31.80 |
| (d) Other Intangible Assets | 4.96 | 3.24 | 4.98 | 3.29 |
| (e) Right of Use Assets | 76.67 | 9.78 | 76.83 | 10.06 |
| (f) Financial Assets | ||||
| – (i) Investments | 48.88 | 23.89 | 78.34 | 46.27 |
| – (ii) Others | 29.49 | 29.21 | 30.70 | 30.50 |
| (g) Other non-current assets | 23.64 | 19.79 | 26.02 | 19.91 |
| (h) Deferred Tax Assets | 0.00 | 0.00 | 12.76 | 16.93 |
| Sub-total Non-Current Assets | 1551.62 | 1293.42 | 1722.65 | 1459.23 |
| 2 Current assets | ||||
| (a) Inventories | 716.45 | 742.43 | 746.43 | 769.03 |
| (b) Financial Assets | ||||
| – (i) Trade Receivables | 793.26 | 800.44 | 817.69 | 800.82 |
| – (ii) Cash and cash equivalents | 2.71 | 3.39 | 3.64 | 4.20 |
| – (iii) Bank Balance other than (ii) above | 0.52 | 0.45 | 0.52 | 0.71 |
| – (iv) Others | 10.35 | 9.78 | 11.40 | 10.30 |
| (c) Current Tax Assets (Net) | 0.00 | 0.00 | 0.67 | 0.90 |
| (d) Other currents assets | 220.73 | 157.76 | 223.93 | 161.04 |
| Sub total Current Assets | 1744.02 | 1714.25 | 1804.28 | 1747.00 |
| TOTAL – ASSETS | 3295.64 | 3007.67 | 3526.93 | 3206.23 |
| EQUITY & LIABILITIES | ||||
| Equity | ||||
| (a) Equity Share Capital | 24.43 | 24.43 | 24.43 | 24.43 |
| (a-i) Consideration payable-Pending allotment of shares | – | – | – | – |
| (b) Other Equity | 950.10 | 847.02 | 1017.03 | 897.57 |
| Equity attributable to the owners of the Company | 974.53 | 871.45 | 1041.46 | 922.00 |
| Non-Controlling Interest | – | – | 13.47 | 10.41 |
| Sub-total Equity | 974.53 | 871.45 | 1054.93 | 932.41 |
| Liabilities | ||||
| 1 Non-current Liabilities | ||||
| (a) Financial Liabilities | ||||
| – (i) Borrowings | 248.93 | 288.19 | 257.29 | 302.98 |
| – (ii) Lease Liabilities | 56.39 | 4.58 | 56.47 | 4.88 |
| (b) Provisions | 10.46 | 7.42 | 14.01 | 10.16 |
| (c) Deferred tax liabilities (Net) | 80.90 | 74.90 | 80.90 | 74.90 |
| Sub-total Non-Current Liabilities | 396.68 | 375.09 | 408.67 | 392.92 |
| 2 Current Liabilities | ||||
| (a) Financial Liabilities | ||||
| – (i) Borrowings | 425.95 | 415.91 | 432.37 | 421.72 |
| – (ia) Lease Liabilities | 21.89 | 7.18 | 21.99 | 7.18 |
| – (ii) Trade payables | ||||
| — (A) Dues to Micro & Small Enterprises | 92.06 | 59.41 | 94.18 | 60.82 |
| — (B) Dues to Others | 1126.12 | 1058.42 | 1244.00 | 1160.47 |
| – (iv) Other financial Liabilities | 43.01 | 41.95 | 45.05 | 42.71 |
| (b) Other Current Liabilities | 144.26 | 138.95 | 149.84 | 147.11 |