Board approves unaudited Q2 results; auditor's limited review conclusion unmodified
Board met on 21 October 2026 (11:55 a.m. to 01:40 p.m.) and approved the unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 7,251 | 5,658 | +28.2% | 7,128 | +1.7% |
| Total income | 7,337 | 5,788 | +26.8% | 7,279 | +0.8% |
| Profit before tax | 783 | 441 | +77.6% | 894 | −12.4% |
| Profit after tax | 549 | 270 | +103% | 618 | −11.2% |
| Total comprehensive income | 653 | 382 | +70.9% | 579 | +12.8% |
| Basic EPS | 27.45 | 13.47 | +104% | 30.90 | −11.2% |
- Total income
- Latest 7,337; Year ago 5,788 (+26.8%); Prev qtr 7,279 (+0.8%)
- Profit after tax
- Latest 549; Year ago 270 (+103%); Prev qtr 618 (−11.2%)
- Period
- Quarter ended 30.09.2026
Auditor's review
Conclusion: Unmodified
The board of directors met on 21 October 2026 and approved the company's unaudited financial results for the quarter and half year ended 30 September 2026, prepared in both standalone and consolidated form. The meeting ran from 11:55 a.m. to 01:40 p.m.
What the board approved
- Unaudited standalone financial results for the quarter and half year ended 30 September 2026
- Unaudited consolidated financial results for the same period
- The Limited Review Report of M/s. Price Waterhouse Chartered Accountants LLP, Statutory Auditors, on the standalone and consolidated results
An extract of the consolidated results, with a Quick Response (QR) code, is to be published in English and Kannada newspapers within the stipulated time, and the detailed results are available on the company's website and the stock exchange websites.
Auditor's conclusion
The statutory auditors reviewed both statements and their conclusion is unmodified: nothing has come to their attention that causes them to believe the statements were not prepared, in all material respects, in accordance with Indian Accounting Standard 34 and other applicable accounting principles, or that they contain any material misstatement. A review is narrower than an audit — the auditors state they do not express an audit opinion — so it gives moderate, not full, assurance.
Standalone numbers (Rs in lakhs, quarter ended 30 September 2026 vs 30 September 2025)
- Revenue from operations: 5,932 vs 4,986
- Total income: 6,084 vs 5,157
- Profit before tax: 841 vs 611
- Profit for the period: 629 vs 455
- Basic and diluted EPS (not annualised): Rs. 31.45 vs Rs. 22.74
Consolidated numbers (Rs in lakhs, quarter ended 30 September 2026 vs 30 September 2025)
- Revenue from operations: 7,231 vs 6,658
- Total income: 7,337 vs 6,776
- Profit before tax: 783 vs 441
- Profit for the period: 549 vs 270
- Basic and diluted EPS (not annualised): Rs. 27.45 vs Rs. 13.47
The consolidated statement covers the holding company plus two wholly owned subsidiaries, Wendt Grinding Technologies Limited, Thailand and Wendt GmbH, Germany.
Segment revenue, standalone (Rs in lakhs, quarter)
- Super Abrasives: 4,572 vs 3,744
- Machines and Accessories: 756 vs 498
- Precision Components: 728 vs 744
Segment results were Super Abrasives 967 vs 648, Machines and Accessories (202) vs (131), and Precision Components 27 vs 5.
Balance sheet and cash (consolidated, Rs in lakhs)
- Cash and cash equivalents: 3,562 at 30 September 2026 vs 2,796 at 31 March 2026
- Total assets: 31,690 vs 30,560
Standalone net cash generated from operating activities for the half year was 1,296, against 1,457 in the same half of the previous year.
Points a retail reader may note
- These are unaudited, reviewed numbers; the review gives moderate assurance and is not an audit opinion.
- The quarter is compared with the same quarter a year earlier, so ordinary seasonal swings largely cancel out.
- The consolidated view adds the two overseas subsidiaries and shows the wider group, while the standalone view is the Indian company alone.
Also from Wendt (India)
Capital infusion of EUR 0.55 million into wholly owned German subsidiary
23 Oct 2026
Wendt (India) Ltd press release
21 Oct 2026
Board meeting on 21 October 2026 to consider and approve unaudited results for quarter ended 30 September 2026
14 Oct 2026
More numbers
- Standalone Revenue from operations, Q2 FY275,932 (Rs in lakhs)
- Standalone Revenue from operations, Q2 FY264,986 (Rs in lakhs)
- Standalone Profit for the period, Q2 FY27629 (Rs in lakhs)
- Standalone Profit for the period, Q2 FY26455 (Rs in lakhs)
- Consolidated Revenue from operations, Q2 FY277,231 (Rs in lakhs)
- Consolidated Profit for the period, Q2 FY27549 (Rs in lakhs)
- Consolidated Profit for the period, Q2 FY26270 (Rs in lakhs)
- Standalone Basic and diluted EPS, Q2 FY2731.45
- Total income, latest quarter7,337 (Rs in lakhs)
- Total income, year-ago quarter5,788 (Rs in lakhs)
- Total income, previous quarter7,279 (Rs in lakhs)
- Total comprehensive income, latest quarter653 (Rs in lakhs)
- Total comprehensive income, year-ago quarter382 (Rs in lakhs)
- Total comprehensive income, previous quarter579 (Rs in lakhs)
- Profit after tax, latest quarter549 (Rs in lakhs)
- Profit after tax, year-ago quarter270 (Rs in lakhs)
- Profit after tax, previous quarter618 (Rs in lakhs)
- Revenue from operations, latest quarter7,251 (Rs in lakhs)
- Revenue from operations, year-ago quarter5,658 (Rs in lakhs)
- Revenue from operations, previous quarter7,128 (Rs in lakhs)
- Profit before tax, latest quarter783 (Rs in lakhs)
- Profit before tax, year-ago quarter441 (Rs in lakhs)
- Profit before tax, previous quarter894 (Rs in lakhs)
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