WENDT (INDIA) LIMITED — Quarter and year ended March 31, 2026
Standalone Statement of Audited Standalone Financial Results (Rs in lakhs, except EPS)
| Particulars | Quarter ended 31.03.2026 Refer Note 2 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 2 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations | |||||
| a) Sale of products and services | 5,676 | 5,341 | 6,976 | 20,652 | 21,197 |
| b) Other operating revenues | 107 | 57 | 73 | 279 | 290 |
| Revenue from operations | 5,783 | 5,398 | 7,049 | 20,931 | 21,487 |
| 2. Other income | 103 | 117 | 206 | 494 | 846 |
| 3. Total income (1 + 2) | 5,886 | 5,515 | 7,255 | 21,425 | 22,333 |
| 4. Expenses | |||||
| a) Cost of materials consumed | 2,880 | 1,717 | 2,578 | 8,087 | 6,945 |
| b) Purchases of stock-in-trade | 83 | 5 | 51 | 171 | 136 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (923) | 165 | (13) | (1,187) | (12) |
| d) Employee benefits expense (refer Note 4) | 1,059 | 1,115 | 999 | 4,380 | 3,977 |
| e) Finance costs | 1 | 0 | 1 | 3 | 5 |
| f) Depreciation and amortisation expense | 388 | 358 | 324 | 1,427 | 984 |
| g) Other expenses | 1,393 | 1,383 | 1,649 | 5,496 | 5,329 |
| Total expenses | 4,881 | 4,743 | 5,589 | 18,377 | 17,364 |
| 5. Profit before tax (3-4) | 1,005 | 772 | 1,666 | 3,048 | 4,969 |
| 6. Income tax expense | |||||
| – Current tax | 257 | 178 | 386 | 745 | 1,094 |
| – Deferred tax charge / (credit) | 2 | 15 | 33 | 28 | 46 |
| Total income tax expense | 259 | 193 | 419 | 773 | 1,140 |
| 7. Profit for the period / year (5-6) | 746 | 579 | 1,247 | 2,275 | 3,829 |
| 8. Other comprehensive income / (loss) | |||||
| A) Items that will not be reclassified to profit or loss | |||||
| (i) Remeasurements of the defined benefit obligation | (51) | (12) | (30) | (87) | (73) |
| Income tax relating to above | 13 | 3 | 7 | 22 | 18 |
| B) Items that will be reclassified to profit or loss | – | – | – | – | – |
| Total other comprehensive income / (loss) (A + B) | (38) | (9) | (23) | (65) | (55) |
| 9. Total comprehensive income (7+8) | 708 | 570 | 1,224 | 2,210 | 3,774 |
| 10. Paid-up equity share capital | 200 | 200 | 200 | 200 | 200 |
| 11. Total reserves | – | – | – | 23,185 | 21,775 |
| 12. Earnings Per Share (EPS) [Face value Rs. 10/- per share] | |||||
| Basic and diluted EPS (not annualized) | 37.30 | 28.95 | 62.34 | 113.75 | 191.46 |
Standalone Segment wise Revenue, Results, Assets and Liabilities (Rs in lakhs)
| Particulars | Quarter ended 31.03.2026 Refer Note 2 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 2 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| 1. Segment Revenue | |||||
| a) Super Abrasives | 3,670 | 3,753 | 3,425 | 14,763 | 14,054 |
| b) Machines and Accessories | 1,150 | 850 | 2,741 | 2,931 | 4,650 |
| c) Precision Products | 856 | 738 | 833 | 2,987 | 2,779 |
| Total | 5,676 | 5,341 | 6,999 | 20,681 | 21,483 |
| Less:- Inter Segment Revenue | – | – | 23 | 29 | 286 |
| Sale of products and services | 5,676 | 5,341 | 6,976 | 20,652 | 21,197 |
| 2. Segment Results | |||||
| a) Super Abrasives | 849 | 718 | 685 | 2,870 | 3,144 |
| b) Machines and Accessories | 13 | (42) | 777 | (350) | 854 |
| c) Precision Products | 68 | 9 | 121 | 151 | 332 |
| Total | 930 | 685 | 1,583 | 2,671 | 4,330 |
| Less: (i) Finance costs | 1 | 0 | 1 | 3 | 5 |
| (ii) Other Un-allocable Expenditure / (Income) – net | (76) | (87) | (84) | (380) | (644) |
| Profit before tax | 1,005 | 772 | 1,666 | 3,048 | 4,969 |
| 3. Segment Assets | |||||
| a) Super Abrasives | 12,450 | 13,104 | 12,564 | 12,450 | 12,564 |
| b) Machines and Accessories | 4,732 | 4,266 | 5,764 | 4,732 | 5,764 |
| c) Precision Products | 2,885 | 3,009 | 3,039 | 2,885 | 3,039 |
| d) Unallocable assets | 7,900 | 7,076 | 6,093 | 7, |
Standalone Statement of Assets and Liabilities as at March 31, 2026 (Rs in lakhs)
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, plant and equipment | 6,661 | 6,254 |
| (b) Right-of-use assets | 499 | 35 |
| (c) Capital work-in-progress | 313 | 980 |
| (d) Goodwill | 10 | 10 |
| (e) Other intangible assets | 3,148 | 3,507 |
| (f) Financial assets | ||
| (i) Investments | 2,004 | 277 |
| (ii) Other financial assets | 82 | 65 |
| (g) Other non-current assets | 43 | 551 |
| (h) Income tax assets (net) | 221 | 45 |
| Total non-current assets | 12,981 | 11,724 |
| 2. Current Assets | ||
| (a) Inventories | 4,617 | 3,440 |
| (b) Financial assets | ||
| (i) Investments | 4,075 | 4,578 |
| (ii) Trade receivables | 4,759 | 6,589 |
| (iii) Cash and cash equivalents | 523 | 267 |
| (iv) Bank balances other than (iii) above | 26 | 26 |
| (v) Other financial assets | 326 | 105 |
| (c) Other current assets | 660 | 731 |
| Total current assets | 14,986 | 15,736 |
| TOTAL ASSETS | 27,967 | 27,460 |
| II. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity share capital | 200 | 200 |
| (b) Other equity – Reserves and surplus | 23,185 | 21,775 |
| Total equity | 23,385 | 21,975 |
| Liabilities | ||
| 2. Non-Current Liabilities | ||
| (a) Deferred tax liabilities (net) | 188 | 182 |
| (b) Financial liabilities – Lease liabilities | – | 19 |
| Total non-current liabilities | 188 | 201 |
| 3. Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | – | 120 |
| (ii) Lease liabilities | 19 | 19 |
| (iii) Trade payables | ||
| – total outstanding dues of micro enterprises and small enterprises | 248 | 354 |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 2,479 | 2,544 |
| (iv) Other financial liabilities | 326 | 726 |
| (b) Provisions | 948 | 786 |
| (c) Income tax liabilities (net) | 1 | 76 |
| (d) Other current liabilities | 373 | 659 |
| Total current liabilities | 4,394 | 5,284 |
| Total liabilities | 4,582 | 5,485 |
| TOTAL EQUITY AND LIABILITIES | 27,967 | 27,460 |
Standalone Statement of Cash Flows for the year ended March 31, 2026 (Rs in lakhs)
| Particulars | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 3,048 | 4,969 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 1,427 | 984 |
| Loss allowance for trade receivables | 145 | 25 |
| Finance costs | 3 | 5 |
| Interest income | (4) | (50) |
| Net gain on disposal of property, plant and equipment / scrapped | (24) | (4) |
| Net gain on sale of current investments | (349) | (613) |
| Net fair value loss / (gain) on financial assets measured at fair value through profit or loss | 111 | (25) |
| Unrealised exchange gain | (38) | (8) |
| Operating profit before working capital changes | 4,319 | 5,283 |
| Changes in working capital: | ||
| (Increase)/Decrease in inventories | (1,177) | (55) |
| (Increase)/Decrease in trade receivables | 1,733 | (1,469) |
| (Increase)/Decrease in other bank balances | (0) | (2) |
| (Increase)/Decrease in other current financial assets | (212) | 7 |
| (Increase)/Decrease in other non-current financial assets | (17) | (8) |
| (Increase)/Decrease in other current assets | 71 | (265) |
| Increase/(Decrease) in trade payables | (190) | 541 |
| Increase/(Decrease) in other current financial liabilities | (34) | 4 |
| Increase/(Decrease) in current provisions | 75 | 18 |
| Increase/(Decrease) in other current liabilities | (286) | 96 |
| Cash flows generated from operating activities | 4,282 | 4,150 |
| Income taxes paid (net of refunds) | (996) | (864) |
| Net cash generated from operating activities (A) | 3,286 | 3,286 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment | (1,132) | (1,909) |
| Purchase of intangible assets | (7) | (3,556) |
| Proceeds from disposal of property, plant and equipment / scrapped | 33 | 16 |
| Purchase of current investments | (2,616) | (2,373) |
| Sale of current investments | 3,357 | 5,264 |
| Investment in a subsidiary | (1,727) | |
| Interest received | 4 | 50 |
| Net cash used in investing activities (B) | (2,088) | (2,508) |
| C. Cash flows from financing activities | ||
| Proceeds from current borrowings | 120 | |
| Repayment of current borrowings | (120) | |
| Principal payment of lease liabilities | (19) | (15) |
| Interest payment of lease liabilities | (3) | (5) |
| Dividend paid | (800) | (1,000) |
| Net cash used in financing activities (C) | (942) | (900) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 256 | (122) |
| Cash and cash equivalents as at the beginning of the year | 267 | 389 |
| Cash and cash equivalents as at the end of the year | 523 | 267 |
Reconciliation of cash and cash equivalents as per the Standalone Statement of Cash Flows
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| Cash and cash equivalents: | ||
| (a) Balances with banks | ||
| – in current accounts | 522 | 76 |
| (b) Cheques on hand | 1 | 190 |
| (c) Cash on hand | 0 | 1 |
| Balance as per Standalone Statement of Cash Flows | 523 | 267 |
Consolidated Statement of Audited Consolidated Financial Results (Rs in lakhs, except EPS)
| Particulars | Quarter ended 31.03.2026 Refer Note 3 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 3 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations | |||||
| a) Sale of products and services | 6,582 | 6,032 | 7,494 | 23,394 | 23,114 |
| b) Other operating revenues | 96 | 47 | 66 | 238 | 258 |
| Revenue from operations | 6,678 | 6,079 | 7,560 | 23,632 | 23,372 |
| 2. Other income | 118 | 135 | 211 | 553 | 876 |
| 3. Total income (1 + 2) | 6,796 | 6,214 | 7,771 | 24,185 | 24,248 |
| 4. Expenses | |||||
| a) Cost of materials consumed | 2,880 | 1,717 | 2,578 | 8,087 | 6,945 |
| b) Purchases of stock-in-trade | 740 | 432 | 392 | 2,251 | 1,602 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,075) | 142 | 6 | (1,554) | (104) |
| d) Employee benefits expense (refer Note 5) | 1,418 | 1,417 | 1,064 | 5,411 | 4,223 |
| e) Finance costs | 1 | 0 | 1 | 3 | 5 |
| f) Depreciation and amortisation expense | 409 | 363 | 330 | 1,472 | 1,007 |
| g) Other expenses | 1,639 | 1,639 | 1,685 | 6,233 | 5,447 |
| Total expenses | 6,012 | 5,710 | 6,056 | 21,903 | 19,125 |
| 5. Profit before tax (3-4) | 784 | 504 | 1,715 | 2,282 | 5,123 |
| 6. Income tax expense | |||||
| Current tax | 272 | 193 | 393 | 802 | 1,129 |
| Deferred tax charge / ( |