WPIL Ltd — Interim / Quarterly Report 2022

Aug 4, 2022

l{i? �r!t,g�=�m-�oo TEL. : (91 33) 4055 6800, FAX : (91 33) 4055 6835 WEB : http: .wp.co.ln CINNo.L369 VVB1952PLC020274

4th August, 2022

Listing Compliance Department BSE Limited, Phiroze .Jeejeebhoy Tower, 25th Floor, Dalal Street, Mumbai-400001.

Scrip Code :- 505872

Dear Sir,

Pursuant to Regulation 33(3)( c )(i) of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed Unaudited Financial Results of the Company (both standalone and consolidated) for the quarter ended 30th June,2022 which was considered, approved and taken on records by the Board of Directors at their meeting held on 4th August, 2022 along with Limited Review Report thereon issued by the Statutory Auditors of the Company for your perusal and records.

Thanking you

Yours faithfully For WPIL LIMITED

U·' ­ (U.CHAKRA VARTY) General Manager (Finance) and Company Secretary Compliance Officer

Enclo. As stated above

.::= e

WORKS : PANIHATI: 22, FERRY FUND ROAD (PANIHATI), KOLKATA- 700 114, TEL. : (033) 2583 3459 ' GANIPUR: BIREN ROY ROAD (WEST), GANIPUR, 24 PGS ($), KDLKATA- 700 141, PH.: 8100391197, (033) 24880976 .::= GHAZIABAD : A-5, Si;CTOR - XXII, MEERUT ROAD, GHAZIABAD - 201 003, UTTAR PRADESH, TEL. : (0120) 3015 784 / 703 / 711, FAX: (0120) 3015 740

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Salarpuria a Partners CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone : 2237 5400 I 5401, 4014 5400 • 5410 website : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015, as amended

Review Report To

The Board of Directors of

WPIL Limited,

Trinity Plaza, 84/lA,

Topsia Road (South),

Kolkata - 700 046

• l. We have reviewed the accompanying Statement of Consolidated unaudited Financial Results of WPIL Limited ("the Parent Company") and its subsidiaries (the Parent Company and its subsidiaries together referred to as "the Group"), and its share of the net profit after tax and total comprehensive income of its associate, joint venture and joint operations for the quarter ended June 30, 2022 ("the Statement") attached herewith, being submitted by the Parent Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("the Listing Regulations").

• This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

• We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE} 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India (ICAI}. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

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Salarpuria a Partners

CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone: 2237 5400 / 5401, 4014 5400 • 5410 website : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

1. The Statement includes the results of the following entities:

Entity Name	Relationship
WPIL Limited	Parent Company
Sterling Pumps Pt Limited (SPL)	Direct Subsidiar
U.C.P Australia Pty Limited	Subsidiar of SPL
Aturia International Pte Limited (AIPL)	Direct Subsidiar
a) Mathers Foundr Limited	Subsidiar of AIPL
b) WPIL SA Holdings Pty Limited (SAHPL)	Subsidiar of AIPL
i) APE Pumps Ply Limited	Subsidiar of SAHPL
ii) Mather&Plat (SA) Ply Limited	Subsidiar of SAHPL
iii) PSV Zambia Limited	Subsidiary of SAHPL
c) Gruppo Aturia S.p.A (GA)	Subsidiar of AIPL
i) Rutschi Fluid AG	Subsidiar of GA
ii)Pompes Rutschi SA	Subsidiar of GA
d) WPIL (Thailand) Co. Limited	Joint venture of AIPL
Clyde Pump India Private Limited	Direc Associate
WPIL-SMSJV	Joint Operation
WPIL-MHIJV	Joint Operation
Ranjit-WPILJV	Joint Operation
WPIL-SARTHI JV	Joint Operation
WPIL-JWILJV	Joint Operation

1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

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Salarpuria a Partners CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone: 2237 5400 / 5401, 4014 5400 - 5410 website : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

1. We did not review the interim financial information/ financial results of five (5) joint operations included in the Standalone Unaudited interim financial information/ financial results of the entities included in the Group, whose results reflect total revenues of Rs. 907.02 lakhs, total net profit after tax of Rs. NIL and total comprehensive income of Rs. NIL for the quarter ended June 30, 2022 , as considered in the respective standalone unaudited interim financial information/ financial results of the entities included in the Group. The interim financial information/ financial results of these joint operations have been reviewed by other independent auditor whose reports have been furnished to us, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these joint operations, is based solely on the report of such other auditors and the procedures performed by us as stated in paragraph 3 above.

We did not review the interim financial information/ financial results of two (2) direct subsidiaries, one (1) subsidiary of Sterling Pumps Pty Limited (SPL), two (2) subsidiaries of Aturia International Pte Limited {AIPL), two (2) subsidiaries of WPIL SA Holdings Pty Limited (SAHPL) and consolidated financial information/ financial results of one (1) subsidiary of AIPL including its two (2) subsidiaries included in the consolidated unaudited financial results, whose interim financial information/ financial results reflect total revenues of Rs. 16,854.42 lakhs, total net profit/(loss) after tax of Rs. 1372.14 lakhs and total comprehensive income of Rs (387.24) lakhs, for the quarter ended June 30, 2022, as considered in the consolidated unaudited financial results. The consolidated unaudited financial results also include the Group's share of net profit after tax of Rs 60.87 lakhs for the quarter ended June 30,2022, as considered in the consolidated unaudited financial results in respect of one (1) Associate, whose interim financial information/financial results have been reviewed by their respective independent auditor whose reports have been furnished to us by the management and our conclusion on the statement in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and associates, is based solely on the report of such other auditor and the procedures performed by us as stated in Paragraph 3 above.

1. The unaudited consolidated financial results also include the Group's share of net profit/(loss) after tax of Rs 10.77 lakhs and Total comprehensive income Rs 10.77 lakhs for the quarter ended June 30, 2022 as considered in the consolidated unaudited financial results in respect of one (1) Joint Venture of the Direct Subsidiary, based on their interim financial information/ financial results which have not been reviewed by their independent auditors. The consolidated unaudited financial results also include the interim financial information/financial results of one (1) subsidiary of WPIL SA Holdings Pty Limited(SAHPL) which have not been reviewed by their auditors whose interim financial information/financial results reflect total revenue of Rs 15.57 lakhs, total net profit/(loss) after tax of Rs (16.18) lakhs and total comprehensive income of Rs (16.18) lakhs for the quarter ended June 30, 2022, as considered in the consolidated unaudited financial results. According to the information and

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Salarpuria 8 Partners CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone: 2237 5400 / 5401, 4014 5400 - 5410 wobsite : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

explanation given to us by the management, these interim financial information/financial results are not material to the group.

1. Certain of these subsidiaries are located outside India whose financial results and other financial information have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been reviewed by other independent auditors under generally accepted auditing standards applicable in their respective countries. The Parent's management has converted the financial results of such subsidiaries located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Parent's management. Our conclusion in so far as it relates to the balances and affairs of such subsidiaries located outside India is based on the report of other auditors and the conversion adjustments prepared by the management of the Parent Company and reviewed by us.

Our conclusion is not modified in respect of matters in Paragraph 6,7 and 8 above.

For Salarpuria & Partners

Chartered Accountants

(Firm ICAI Regn. No.302113E)

UDIN: ')_�0£ lo<--� 5 A 01=!? "Z.. V 4- �'a'\­

Anand Prakash

--Lt:'

Chartered Accountant k1en1bership f·lo. -5643.S Place: Kdfl<ataer

Date: a 4 .a<;>, . 'l.Oi:l <:L

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WPIL Limited

CIN: L36900WB1952PLC020274

Registered Office: "Trinity Plaza", 3rd floor, 84/1A Topsia Road (South), Kolkata • 700046 Statement of Unudited Consolidated Financial Results For the Quarter ended 30th June, 2022

						Quarer ended		Rs. in Lc Year ended
	SI.		Paricular		June 30, 2022	March 31, 2022 (Refer Note 6)	June 30, 2021	March 31, 202
					Unauditd	Audited	Unaudited	Audited
1.			Income
		a)	Revenue from Operations		29,921.4	42,256.52	22,508.28	1,18,127.78
		b)	Other Incme Totl Income		204.07 30,125.51	607.75 42,864.27	537.22 23,045.50	859.14 1,18,986.92
2.			Expenses
		a)	Cst of Materals and components consumed		14,278.53	20,650.40	9,855.75	53,92.93
		b)	Changes in inventores of Finished Goods and Wor in Progress		(474.10)	(381.91)	(5. 4)	(2,424.60)
		c) d)	Employee Benefs Expense Financ Costs		5,167.36 514.57	5, 133.89 420.28	5,089.13 473.90	20,53.11 1,985.6
		e)	Depreciation and amorisation expenses		89.26	1,032.48	902.03	3,726.37
		f	Oher Epenses		5,784.97	7,670.08	5,128.11	25,031.39
			Totl Epenses		26,165.59	34,525.22	21,393.38	1,02,815.88
3.			ProfibeforeTa and shareofproft(loss}ofan associate and		3,959.92	8,339.05	1,652.12	16,171.04
			a joint ventur(1w2)
4.			Shar of proft(lo ) of an associate and a joint ventur		71.64	81.02	55.94	134.8
5.			Prot before Ta {3+4)		4,031.56	8,420.07	1,708.06	16,305.92
6.			Ta Expenses
			• Curent tax		1,018.13	1,784.94	628.22	3,867.5
			- Dfrred tax exenseI(crdit}		(12.82)	591.12	(145.81)	66.94
			Totl		1,005.31	2,376.06	482.41	4,50.5
7.			Proft afer Tax from continuing opertions(5)		3,026.25	6,0.01	1,225.65	11,801.42
			ProfV{Loss) befor ta fom discntinued operation		(1.74)	(4.78)	(1.95)	(10.57
			Tax expense of discntinued opertion		.	(30.95	.	130.95
8.			Net Proft(Loss) afr tx from discontinued opration		(1.74	26.17	(1.95	20.3
9.			Net Proft afer tx from continuing opertions&discontinued opertion (7+8)		3024.51	6,070.18	1,223.70	11,821.80
10.			Other Comprehensive income/(lo ) (net oft) Itms not to be rclassifed to proft or loss in subsequen periods: Remeasurement gainsI(losse) on defned beneft plan		(8.38)	330.35	(9.22)	301.10
			Incme tax efec relating to above		2.11	(71.39)	2.32	(63.90)
			Items to be reclassifed to proft or loss in subequent perods: Echange difrncs on translaton of forign operations		(1,852.83)	954.88	766.79	491.62
			Totl Other Comprhensive lncome/(Loss) (net of tx}		11,859.10	1,213.8	759.89	728.82
11.			Tol Comprehensie Income (9+10}		1,165.41	7,284.02	1,983.5	12,550.62
12.			Proft atributable to: Equitholder of the Parnt Non-Controlling interet		3,024.51 2,452.16 572.35	6,070.18 4,927.3 1,142.8	1,223.70 1,110.88 112.82	11,821.80 9,732.76 2,089.04
			Totl Comprehensive Income atributble to: Equitholder of te Parent Non-Controlling intrst		1,165.41 1,313.63 (148.22)	7,28.02 5,679.68 1,604.34	1,983.59 1,587.80 395.79	12,550.62 10,178.09 2,372.5
13.			Paid Up Equit Share Capitl (Face value of Equit Share - Rs. 10 per share)		976.71	976.71	976.71	976.71
14.			Other Equit					62,472.8
15.		Basic and Dilutd Earning Per Shar from continuing opertons(R.) 25.12 Basic and Diluted Earning Per Shar from discontinued opertion (Rs�·>::::�(:0.01) Bsic and DilutdEaringPerShare from continuing operations,�n �!ita�1 disconinued oprtion (Rs.) 1q''- .O- (not annualizd excpt for the year ended 31st Marh, 2022) f�?Ir.' ,|			50.29 0.16 50.45 I�	11.38 (0.01) 11.37 ( •|99.52 0.13 99.65 J

� Notes:

1. Operating Segment based on Company's business line have been identified by Chief Operating decision maker as "Pumps and Accessories" and "Projects (Works Contract)" as Segments. Consolidated segmentwise revenue, results, assets and liabilities are as follows:-

				Rs in Lac
		Quarer ende		Year ended
Parcular	June30, 2022	March 31, 202 (Refer Note 6}	June30, 2021	March 31, 202
	Unauditd	Auditd	Unaudid	Audited
Gross Segment Revenue
Pumps and Acssores	20,080.17	20,455.35	17,13.43	75,765.53
Projec (orks Contract)	9,841.27	21,801.17	5,377.85	42,362.25
Totl Segment Revenue	2,921.4	42,256.52	22,508.28	1,18.127.78
Net Segment rvenue	29,921.	42,25.52	22,508.28	1,18,127.78
Segment Result
Pumps and Acssores	3,327.66	5,608.06	999.23	12,424.88
Project (ors Contact)	1,493.90	3,758.59	1,118.34	7,312.11
Totl	4,821.56	9,366.65	2,117.57	19,736.99
Less: Financ Costs	(514.57)	(420.28)	(473.90)	(1,985.68)
Add: Unalloble Crorate Incme - net of expenditure	(275.42'	(526.30)	64.39	(1,45.39)
Proft before tx frm continuingoperations	4,031.56	8,420.07	1,708.06	16,305.92
Provsion for Curent Tax	1,018.13	1,78.94	628.22	3,867.5
Provison for Defered Tax	(12.82	591.12	(145.811	636.94
Net Proft afr Ta from contnuing operations	3,026.25	6,0.01	1,225.65	11,801.42
SegmentA e
Pumps and Accssores	1,00,632.56	1,01,711.51	1,06, 793.13	1,01,711.51
Pr�jec (o/s Contrct)	57,843.52	59,683.07	33,24.13	59,683.07
Totl segment aset	1,58,476.08	1,61,394.58	1,40,037.26	1,61,39.58
Add: Unallocble crorte assets	16,851.09	19,33.72	18,570.47	19,34.72
Totl A et	1,75,327.17	1,80,738.30	1,58,607.73	1,80,738.30
Segment Liabilites
Pumps and Accssores	44,984.35	43,557.89	50,554.24	43,557.89
Projec (orks Contract)	4,376.77	49,192.26	21,078.20	49,192.26
TolSegment liabilte	89,361.11	92,750.15	71,632.4	92,75.15
Add: Unallocble crorte liabilies	13,324.96	17,424.82	26,002.26	17,424.82
Totl liabilities	1,02,686.08	1, 10, 174.97	97,63.70	1,10,174.97

1. The above Consolidated Ind AS Financial Results for the quarter ended June 30, 2022 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 04, 20 .

2. The Group has considered possible effects that may have resulted from the ongoing Covid Pandemic. The Group does not anticipate any challenge in recovering the carrying value of the assets based on its assessment of business/economic conditions.

3. The above consolidated financial results include WPIL Limited ("the Company"} and its 11 subsidiaries (including 9 step down subsidiaries) (the Company together with subsidiaries referred to as "Group"), 1 Associate, 1 Joint Venture and 5 Joint Operations.

4. The above financial results includes the figures for five (5) joint operations whose financial results and other financial information include total revenues of Rs. 907.02 Lacs, total net profit after tax of Nil and Total Comprehensive Income of Nil for the Quarter ended on June 30, 2022.

5. The figures of last quarter ended March 31, 2022 are the balancing figures between the audited figures in respect of the full financial year up to March 31, 2022 and the unaudited published year-to-date figures up to December 31, 2021, being the date of the end of the third quarter of the financial year which were subjected to limited review.

6. WPIL SA Holdings pty Limited, a step down subsidiary of the Company disposed its 31% of investments in its wholly owned subsidiary APE Pumps Pty Limited to a BEE Owned Company to achieve requisite score under the local Black Economic Empowerment (BEE) norms.

7. Corresponding previous year figures for quarter/period ended has been regrouped and recasted whereever necessary.

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----- Start of picture text -----

For and on behalf of Board of Directors of WPIL Limited
AGARWAL
(Mana g Director}
DIN: 00249468
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Place: Kolkata Date: August 04. 2022

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Salarpuria U Partners CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone: 2237 5400 / 5401, 4014 5400 • 5410 wobsite : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulations 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended

Review Report To

The Board of Directors of

WPIL Limited,

Trinity Plaza, 84/lA,

Topsia Road (South),

Kolkata - 700 046

1. We have reviewed the accompanying statement of unaudited standalone financial results of WPIL Limited ("the Company") which includes five (5) Joint Operations for the quarter ended June 30, 2022 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").

2. This Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

4. Based on our review conducted as above and based on the consideration of the review reports of other independent auditors of the joint operations referred to in paragraph 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in the

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Salarpuria a Partners CHARTERED ACCOUNTANTS

7, C. R. AVENUE, KOLKATA • 700 072 Phone : 2237 5400 I 5401, 4014 5400 - 5410 website : www.salarpuriajajodia.com e-mail : salarpuria.jajodia@rediffmail.com office@salarpuriajajodia.com Branches at New Delhi & Bangalore

aforesaid Indian Accounting Standard ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is disclosed, or that it contains any material misstatement.

1. The accompanying Statement of quarterly standalone financial results includes the reviewed financial results in respect of five (5) joint operations, whose interim financial results and other financial information reflect total revenues of Rs. 907.02 lakhs, total net profit after tax of Rs. NIL and total comprehensive income of Rs. NIL for the quarter ended June 30, 2022 as considered in standalone financial results which have been reviewed by their other independent auditors. The reports of such other auditors on interim financial results/financial information of these joint operations have been furnished to us, and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these joint operations, is based solely on the reports of such other auditors.

Our conclusion is not modified in respect of matter stated in Paragraph 5 above.

For Salarpuria & Partners

Chartered Accountants

(Firm ICAI Regn. No.302113E)

UDIN: '2..'l..OSG <-'65 AO� Q. V 'I S G ""+ f

Anand Prakash

�

�ant Membership NC>.-56485 Partner

Place: Kolkata

Date: 04 . 08. Cl.O".:I_Q

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WPIL Limited CIN L36900INB1952PLC020274 Registered Office: "Trinity Plaza", 3rd floor, 8411A Topsia Road (South), Kolkata - 700 046

			S ment of Unauditd	Stndalone Financial	Reult
			For the quar	ended June 30, 2022
							Rs in lac
					Quarr ended		Year ende
SI	No.	Parcular		June 30, 2022	March 31, 2022 (Refr Noe 3J	June 30, 2021	March 31. 2022
				Unaudid	Audi	Unaudid	Audi
1.		Income
	a)	Revenue fm Operatons		1312.2	24,695.46	6,234.3	52.981.79
	b)	Oer Income		411.66	747.17	742.68	1.617.59
		Totl Income		13 56.95	25 42.6	8,978.98	5.599.38
2.		Expenses
	al	Cost of Matrals and Component Cnsumed		7,28.96	15,912.41	3,284.09	32.109.67
	b)	Changes in inventoresoFinished Gos and Wor in Prress		25.05	404	{106.10)	(357.21
	cl	Employee Beneft Expense		9.90	936.15	688.11	3,374.99
	d)	Finance Cot		24.5	320.55	166.58	890.10
	eJ Q	Deprciaton and amorisaton expense Oer Epnse		14.16 2,63.11	162.40 3,775.4	13.02 1,606.62	52.90 9.3A9
							-
		Totl Expenes		11,397.67	21,150.99	-771.32	45983.85
3.		Prof befreTax(1·21		2,139.28	.291.6	1,205.66	8,815.5
4.		TaxEpnse
		•Curnt tx		50.00	1,192.63	317.00	2,331.63
		- Derrd tx expenseI(crdi) Totl		17.6} 5.38	f90.701 1,101.93	10.3 316.6	(103.41 228.21
••		Net Prfafr Tax (3-)		1,596.92	3,189.71	889.02	R387.32
6.		Oer Comorhensive incomefneof tx)
		Ims no tobe rclassife t prof or loss in subsequent
		oerods:
		Re-easurementRains(losseslon defnedbenef plan		(8.38}	30.82	(9.22)	1.57
		Incometefcrelatna t above Totl Oer Compehnsive Income/ (Los)		2.11 (6.27)	f.89 2293	2.32 16.90	10.41 1.18
7.		TotlComprhensiveIncome		1,59.6	3,212.64	88212	6.388.49
8.		Paid UpEquiSharCapil		976.71	976.71	976.71	976.71
		(Face value ofEqui Shar-Rs 10 per shar)
s,		OerEqui					51,46.4
10.		Bsic and DiludEaring Per Share(Rs.)		16.3	32.66	9.10	65.4
		(not annualised)

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Notes:
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1. The above Standalone financial results for the quarter ended June 30, 2022 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 4 August. 2022.

2. The limited review of these results as required under Regulation 33 of the SEBI (Listing obligatiolB&nd Disclosure requirements) Regulations 2015, has been completed by the statutory auditors of the Company.

3. 1. The Company publishes this unaudited standalone financial results alongwith the unaudited consolidated financial results, hence in accordance with Ind AS 108 "'Operating Segments", the Company has disclosed the Segment Reporting and information in its unaudited consolidated financial results.

4. The figures of quarter ended March 31, 2022 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2022 and the unaudited published year to date figures till December 31, 2021, which were subject to limited review.

5. The above financial results includes the figures for five (5) joint operations whose financial results and other financial infoffllation include total revenues of Rs.907 .02 lakhs, total net profit after tax of Rs. NIL, and total comprehensive income of Rs. NIL for the quarter ended on that date.

6. The company has considered possible effects that may have resulted from the ongoing Covid pandemic. The company does not anticipate any challenge in recovering the carrying value of the assets based on its assessment of business I economic conditions.

7. There were no exceptional items during the quarter ended June 30, 2022.

For and on behalf of Board of Directors ofWPIL Limited

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.AGARWAL
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Place : Kolkata Date : 4 August. 2022