Q Wall Street Finance limited Unit622, The Summit Business BOIY- O mkar. Opp. PVR Cinema, Chakala, M. V. Road, Andheri (filst), Mumbai-400093 elN NO. l999?9MU 1986Pl C039660

iii +91 2262709600

• www.wsfx.in

Date: 12lhNovember. 2021

To, The Manager, Department of Corporate Services, BSE Limited PhirozeJeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001

Subject: u m h B r (Commenced at: 04:00 PM and Concluded at: -,-"-,-",,,,,,, __ PM)

Scrip 10: WSFIN Scrip Code: 511147

Dear Sir/ Madam,

This is to inform you that the Board of Directors of the Company at their meeting held today Le.12IhNovember, 2021 has inter-alia approved the Unaudited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended 30thSeptember, 2021, as recommended by the Audit Committee.

Pursuantto the provisions of Regulation 30 and 33 of the SEBI(Listing Obligations and Disclosure Requirement) Regulation, 2015, we enclose herewith the following:

1. Un·Audited Standalone and Consolidated Financial Res ults for the quarter and half year ended 30th September, 2021;
1. Limited Review report issued by the Statutory Auditor of the Company for the quarter and half year ended 30th September, 202 1;

The said results along with the Limited Review Reportwill be made available on the website of the Company Le. www.wsfx.i n.

You are requested to kindly take the above information on records.

Thanking You,

Yours faithfully,

For Wall Street Finance Limited

Manisha Swami End: As above

D T S & Associates LLP

Chartered Accountants

Independent Auditor's Review Report on the Quarterly Unaudited Standalone 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 Wall Street Finance Limited

1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Wall Street Finance Limited (the "Company"), for the Quarter ended September 30, 2021 and year to date from April 01, 2021 to September 30, 2021 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the "Listing Regulations").
1. 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 express a conclusion on the Statement based on our review.
1. 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 statement is free of material misstatement. 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.
1. We draw attention to Note NO.5 to the attached result relating to pending reconciliation of one bank account and certain trade receivables and the resultant impact, if any, thereof on the accounts.
1. Based on our review conducted as above read with para 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For D T S CSt Associates LLP

UDIN: 21030848AAAAGU5669

Place: Mumbai r::~ Date: November 12, 2021 ~

REGD. OFFICE: SUIT#1306-1307, LODHA SUPREMUS, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI - 400 013. PHONE: +91 22 4945 4050 FAX: +91 22 4945 4010

CORP. OFFICE: 1105, RAHEJA CENTRE, FREE PRESS JOURNAL MARG, NARIMAN POINT, MUMBAI - 400 021. PHONF: +91 77 4971 719fl WFR: wwwrltc;~in

WALL STREET FINANCE LTD.

C!N: L99999MH1986PLC039660

	UNAUDITED FINANCIAL RESUL 1"S FOR THE QUARTER AND HALF YEAR ENDED 30th SEPTEMBER , 2021 (Rs in Lakhs)
	Standalone
		Quarter Ended				Half Year Ended	Year Ended
No.	Particulars	30-Sep-21	30-Jun·21	30·5ep.20	30-Sep-21	30-Sep-20	31-Mar-21
					(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited)		(Audited)
1	Income from Operations
	a) Revenue from Operations	955.67	585.16	647.90	1,540.82	960.13	2,111.36
	b) Other Income	25.01	21.97	25.90	46.98	50.79	175.00
	Total Revenue	980.68	607.13	673.81	1,587.81	1,010.92	2,286.36
2	Expenses
	a. Employee benefits expense	235.72	261.69	226.51	497.41	464.32	984.23
	b. Finance Costs	18.25	7.00	19.76	25.25	27.81	48.38
	c. Depreciation & Amortization expenses	29,63	29.70	32.39	59.34	57.52	119.50
	d. Brokerage and commission	508.41	327.15	273.42	835.56	399.83	986.66
	e. Other Expenses	202.77	153.31	206.37	356.07	334.57	733.74
	Total Expenses	994.78	778.85	158.45	1,773.63	1,284,06	.2 872.51
3	Profit f (Loss) before exceptional
	items (1-2)	(14.10)	(171.72)	(84.65)	(iS5.S3)	(273.14)	(586.16)
4	Exceptional Items		-	-		-	(110.00\
5	Net Profit / (Loss) before tax (3+4)	(14.10)	(i11.12}	(84.65)	(185.83)	(273.14)	(SS6.iS)
6	Tax Expense
	a. Current tax		-	-	-	-	-
	b. Deferred Tax	4.40	53.58	28.59	57.98	87.41	182,96
1	Net Profit I (Loss) after tax (5H;)	(9.70)	(118.15)	(56.0S)	(127.85)	(185.74)	(513.19)
8	Other comprehensive income (Oel)	(2.81)	0.39	6.22	(2.41 )	4.70	1.57
9	(Net of taxes) Total comprehensive income (7+8)	112.51 ~	{117.7~	(49.84)	(130.26)	(181.03)	(511.63)
10	Paid-up Equity Share Capital
	{Face Value Rs. 10/- each)	1,159.84	1,159.84	1.159.84	1.159.84	1,159,84	1,159,84
11	Reserves Excluding Revaluation
	Reserves as per Balance Sheet of	-	-		-	-	1,811.17
	previous accounting year
12	Earning per share (EPS) of Rs. 10
	each (not annualised)
	(3) BasiC	(0.08)	(1.02)	(0.48)	(1.1 0)	(1,60)	(4.42)
	(b) Diluted	(0.08)	(1,02)	(0,48)	(1.10)	(1 ,50}	(4.42)

Notes to the Standalone Unaudited financiai results:

1 These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the rules thereunder as amended,

2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 12th November, 2021 and are hosted on website of the Company i.e. www.wsfxjn and also available on the website of stock exchange www.bseindia.com
3 The Company is engaged primarily in the business of forex in the current period, there is no separate reportable segment appllcable in terms of the requirement of Ind AS 108, 'Operating Segments'.
4 The impact of Covid 19 pandemiC continues on the business with improvement being contingent On resumption of international travel and recovery from Covid 19 pandemiC. The management believes that the Company has adequate recourses and remains a going concern.
5 One bank account and certain trade receivable balances as on 30th September '21 is in the process of being reconciled. The management of the Company expects that the impact, if any, upon such reconciliation is likely to result in reclassification of such balances to trade receivables. The adjustments, if any, upon reconciliation will be recorded once such reconclliations are completed.
6 Figures for the previous period have been regrouped I re-classified wherever necessary to make them comparable with current period,

Place: Mumbai Date: 12th November 2021

N. Srikrishna Whole Time Director 8. Chief Executive Officer

WALL STREET FiNANCE LIMITED

UNAUDITED STANDALONE CASH FLOW STATEMENT FOR THE PERIOD ENDED 30th SEPTEMBER, 2021 CIN: L99999MH1986PLC039660

		(Rs. in Lakhs)
	For the Year	For the Year
Particulars	Ended Sep~21	Ended Sep-20
A. CASH FlOW FROM OPERATING ACTIVITIES
Net profit before tax	(185.83)	(273.14)
Adjustment for NOn Cash and Non Operating Items
Loss on sale of assets f assets written off	(0.07)	(0.17)
Provision for doubtful receivables flosses		4.93
Depreciation	59.34	57.52
Fair Valuation of Investments	(3.63)	(2.39)
Interest income	(42.34)	(42.45)
Employee Stock Option Plan Expenses	0.64	3.29
Provision for Employee Expenses (Net of Payment)	9.25	( 11.17)
Operating profit before working capital changes Adjustment for:	(162.63)	(263.59)
Trade Receivables and Other Current Assets	(619.88)	(777.70)
Inventories	(221.28)	161.35
Trade payables & other liabilities	878.29	199.80
Cash generated from operations	(125.50)	(680.15)
Interest paid	25.25	27.81
Direct taxes paid I refund received (net)	(8.60)	(7.99)
Cash flow before extraordinary items	(108.85)	(660.32)
Net cash from I (used in) operating activities	(108.85)	(660.32)
8. CASH FLOW FROM INVESTiNG ACTMTlES
Purchase of fixed assets	(47.22)	(11.01)
Sale of fixed assets	0.79	0.67
Other Bank Balances (Includes Fixed Deposits & Earmarked Funds)	(2A9)	598.48
Interest Income	42.34	42.45
Net Cash from I (used in) investing activities	(a.59)	630.60

C. CASH FLOW FROM FINANCING ACTMTlES		426.75
Proceeds from I (Repayment of) bank borrowings I Loan (net)	150.51	(27.81)
Interest Paid	(25.25)	( 173.58)
Dividend Paid (Including DDT)		225.36
Net Cash from I (used in) financing activities	125.26
Net increase f (decrease) in Cash and Cash equivalents (A+B+C)	9.83	195.63
Opening balance of cash and cash equivalents	1,221.01	1,439.61
Closing balance of cash and cash equivalents	1,230.84	1,635.24
Cash & Cash Equivalents as per Balance Sheet	1.230.84	1,635.24

PARTICULARS

ASSETS
Non~Current Assets
Property, plant and equipment	86.58	96.03
investment Property
Goodwill on Consolidation
Other Intangible assets	510.76	514,14
intangible Asset under development
Financial assets
Investments	21.13	17.50
Other financial assets	245.34	243.28
Other non-current assets	4.14	4,14
Deferred tax asset (Net)	357.29	298,21
Income tax assets (Net)	329,64	321.04
Current Assets
Inventories	286,28	65,00
Financial Assets		10.29
Investments	10.29 1,212,77	781,92
Trade Receivables	1,230,84	1,221,01
Cash and Cash Equivalents Other Bank Balances	629,07	626,57
Other financial assets	228.75	224,3'7
Other Current Assets	413,98	231.38



Equity
Equity Share Capital	1,159.84	1,159.84
Other Equity	1,681,56	1,811.17
Liabilities
Non~Current Liabilities
Financial Liabilities
Provisions	66.75	57.07
Current Liabilities
Financial Liabilities	1,160.22	1,009.71
Borrowings	364.67	231.33
Trade Payables Other Financial Liabilities	41.56	41.56
Provisions	124.31	121.23
Other Current Liabilities	967.92	222,97
labilities

D T S &:- Associates LLP

Chartered Accountants

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 WALL STREET FINANCE LIMITED

1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Wall Street Finance Limited ("the Parent") and its subsidiary (together referred to as "Group") for the Quarter ended September 30, 2021, and the year to date from April 01,2021 to September 30, 2021 ("the Statement") attached herewith, being submitted by the Parent pursuant to the requirements of RegulC!tion 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the "Listing Regulations").
1. 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 read with the Circular. Our responsibility is to express a conclusion on the Statement based on our review.
1. 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 statement is free of material misstatement. 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 No. CIR/CFD/CMDII44/2019 dated March 29, 2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

The Statement includes the results of the following entities:

Subsidiaries:

i. S Global Insurance Advisory Limited

REGD. OFFICE: SUIT#1306-1307, LODHA SUPREMUS, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI - 400013. PHONE: +91 2249454050 FAX: +91 2249454010

CORP. OFFICE: 1105, RAHEJA CENTRE, FREE PRESS JOURNAL MARG, NARIMAN POINT, MUMBAI - 400 021. PHONE: +91 22 4973 2396 WEB: www.dtsa.in

The accompanying Statement includes unaudited interim financial results /statements and other unaudited financial information in respect of 1 whose interim financial results reflect Total Assets of Rs. NIL as at September 30, Total revenue of Rs. NIL, Total Profit after tax of Rs. NIL and total comprehensive income (net) of Rs. NIL for the quarter and half year ended September 30,2021, as considered in the Statement which have not been reveiwed by their auditors.

The unaudited interim financial results/ statements and other financial information of this subsidiary have not been reviewed by their auditors and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of this subsidiary is based solely on such unaudited interim financial results/ statements and other financial information. According to the information and explanations given to us by the Management, these interim financial statements/financial information/financial results are not material to the Group.

Our conclusion on the Statement in respect of matters stated in paragraph 5 above is not modified with respect to the financial results/ statements and financial information certified by the Management.

1. We draw attention to Note No. 5 to the attached result relating to pending reconciliation of one bank account and certain trade receivables and the resultant impact, if any, thereof on the accounts.
1. Based on our review conducted read with Para 6 above and procedures performed as stated in paragraph 3 above, 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 Standards Clnd AS') specified under Section 133 ofthe 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 the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For D T S &; Assocmtes LLP Chartered Accountants

UDIN: 21030848AAAAGV5621

Place: Mumbai

~ November 12, 2021

WALL STREET FINANCE LTD.

CIN : 199999MH1986PLC039660

	, - UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30th SEPTEMBER 2021 (Rs In Lakhs)
I	I Consolidated
Sr.	Particulars	Quarter Ended Half Year Ended				Year Ended
No.		30-Sep-21	30·Jun-21	30-Sep·20	O·Sep-21	30-Sep-20	31-Mar-21
			(Unaudited} (Unaudited) (Unaudited)			naudited) (Unaudited)	(Audited)
1	Income from Operations
	a) Revenue from Operations	955,67	585,16	647,90	1,540,82	960.13	2,111.36
	b) Other Income	25,01	21.97	25.90	46.98	50,79	175,00
	Total Revenue	980.68	607.13	673.81	1 587.81	1,010.92	2,286.36
2	Expenses
	a. Employee benefits expense	235,72	261,69	226,51	497.41	464.32	984.23
	b, Finance Costs	18.25	7,00	19.76	25.25	27.81	48.38
	c, Depreciation & Amortization expenses	29.63	29.70	32.39	59.34	57,52	119.50
	d. Brokerage and commission	508.41	327.15	273.42	835.56		986.66
	e. Other Expenses	202.77	153.31	206.37	356.07	734.40	734.26
	Total Expenses	994.78	77B.85	758.45	1,773,63	1284.06	2,873.03
3	ProfiU(loss} before exceptional items (1·2)	(14.10)	(171.72)	(84.S5)	(185.83)	(273,14)	{586.S7}
4	Exceptional Items	-	-	-	-		(11000)
5	Net Profit I (Loss) before tax (3+4)	(14.10)	(171,72)	(84.65)	(185.83)	(213.14)	(696.67)
6	Tax Expense
	a. Current tax	-	-	-	-	-	(0.04)
	b. Deferred Tax	4,40	53,58	28.59	57.98	87.41	182.96
7	Net Profit / (Loss) after tax {5+6}	(9.70)	(,118.15)	(56.1)6)	(127.85)	(185.74)	(513.74}
8	Otlier comprehensive income (OCI) (Net of taxes)	(2.81)	0.39	6.22	(2.41 )	4.70	1.57
9	Total comprehensive income (Ha)	Ji2.51)	(117.75)	(49.	(130.26)	i181.03)	(512,17)
10	Paid-up Equity Share Capital i(Face Value Rs. 10/- each)	1,159.84	1,159.84	1,159.84	1,159.84	1,159.84	1,159.84
11	Reserves Excluding Revaluation Reserves as per Balance Sheet of	-	-	-	-	-	1,811.17
	previous accounting year
12	Earning per share {EPS} of Rs. 10
	each (flot annuaHsed)
	(a) Basic	(008)	(1.02)	(0,48)	(1.10)	(1.60)	(443J
	(b) Diluted	(008)	(1.02)	(0,48)	(1.10)	(1.60)	(4.4:ll

Notes to the Consolidated Unaudited financial results:

2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 12th November, 2021 and are hosted on website of the Company I.e. www.wsfx.in and also available on the website of stock exchange WNW. bseindia,com
3 The Company is engaged primarily in the business of forex in the current period, there is no separate reportable segment applicable in terms of the requirement of Ind AS 108, 'Operating Segments'.
4 The impact of Covid19 pandemic continues on the business with improvement being contingent on resumption of international travel and recovery from Covid19 pandemiC. The management believes that the Company has adequate recourses and remains a going concern.
5 One bank account and certain trade receivable balances as on 30th September '21 is in the process of being reconciled. The management of the Company expects that the impact, if any, upon such reconciliation is likely to result in reclassification of such balances to trade receivables. The adjustments, if any, upon reconciliation will be recorded once such reconCiliations are completed.
6 Figures for the previous period have been regrouped I re-classified wherever necessary to make them comparable with current period,

Place: Mumbai Date: 12th November 2021

N. Srikrishna Whole Time Director 8. Chief Executive Officer

Non~Current Assets
Property, plant and equipment	86.58	96.03
Other Intangible assets	510.76	514.14
intangible Asset under development
Financial assets
Investments	21.13	17.50
Other financial assets	245.34	243.28
Other non-current assets	4.14	4.14
Deferred tax asset (Net)	357.29	298.21
Income tax assets (Net)	329.64	321.04
Current Assets
Inventories	286.28	65.00
Financial Assets
Investments	10.29	10.29
Trade Receivables	1,212.77	781.92
Cash and Cash Equivalents	1,230.84	1,221.01
Other Bank Balances	629.07	626.57
Other financial assets	228.75	224.37
Other Current Assets	413.98	231.38

EQUITY AND liABiliTIES
Equity
Equity Share Capital	1,159.84	1,159.84
Other Equity	1,681.56	1,811.17
Minority Interest
Liabilities
Non~Current Liabilities
Financial Liabilities		57.07
Provisions	66.75
Current Liabilities
Financial Liabilities	1,160.22	1,009.71
Borrowings Trade Payables	364.67	231.33
Other Financial Liabilities	41.56	41.56
Provisions	124.31	121.23
Other Current Liabilities	967.92	222.97

WAll STREET FINANCE LIMITED UNAUDITED CONSOLIDATED CASH FLOW STATEMENT FOR PERIOD ENDED 30th SEPTEMBER, 2021 GIN: L99999MH 1986PLC039660

		(Rs. In lakhs)
	For the Period	For the Period
Particulars	Ended Sep~21	Ended Sep-20
CASH FLOW FROM OPERATING ACTIVITIES
Net profit before tax	(185.83)	(273.14)
Adjustment for Non Cash and Non Operating Items
Profit on sale of assets		(0.17)
Loss on sale of assets I assets written off	(0.07)	4.93
Loss on doubtful receivables / losses
Depreciation	59.34	57.52
Fair Valuation of Investments	(3.63)	(2.39)
Interest income	(42.34)	(42.45)
Employee Stock Option Plan Expenses	0.64	3.29
Provision for Employee Expenses (Net of Payment)	9.25	(11.17)
Operating profit before working capita! changes	(162.63)	(263.59)
Adjustment for: Trade Receivables and Other Current Assets	(619.88)	(777.70)
Inventories	(221.28)	161.35
	878.29	199.80
Trade payables & other liabilities Cash generated from operations	(125.50)	(680.15)

Interest paid	25.25	27.81
Direct taxes paid I refund received (net)	(8.60)	(7.99)
Cash flow before extraordinary items	(108.85)	(660.32)
Net cash from I (used in) operating activities	(108.85)	(660.32)
CASH FLOW FROM INVESTING ACTMTiES
Purchase of fixed assets	(47.22)	(11.01)
Sale of fixed assets	0.79	0.67
Other Bank Balances (Includes Fixed Deposits & Earmarked Funds)	(249)	598.48
Interest Income	42.34	42.45
Net Cash from I (used in) investing activities	(6.59)	630.60
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from I (Repayment of) bank borrowings I Loan (net)	150.51	426.75
Interest Paid	(25.25)	(27.81)
Dividend Paid (Including DDT)		(173.58)
Net Cash from I (used in) financing activities	125.26	225.36
Net increase/(decrease) in Cash and Cash equivalents (A+B+C)	9.83	195.63
Opening balance of cash and cash equivalents	1,221.()1	1,440.12
Closing balance of cash and cash equivalents	1,230.84	1,635.76

AI assistant

WSFX Global Pay Limited Interim / Quarterly Report 2021

61641_rns_2021-11-12_219e965f-ac52-4ff8-89fe-7e4c3545c11b.pdf

D T S & Associates LLP

Chartered Accountants

Review report to The Board of Directors Wall Street Finance Limited