W S Industries (India)'s Q1 FY 2026-27 Quarterly Results

Result Summary

• W S Industries (India) Ltd reported a 69.2% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Jun (Q1 FY 2026-27). On a year-on-year (YoY) basis, it witnessed a decline of 73.8%.
• Its expenses for the quarter were down by 73.2% QoQ and 79.1% YoY.
• The net profit decreased 30.9% QoQ and increased 31.6% YoY.
• The earnings per share (EPS) of W S Industries (India) Ltd stood at 0.22 during Q1 FY 2026-27.

Financial Statments for Q1 FY 2026-27

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

W S Industries (India) Ltd is a company that specializes in the manufacturing and distribution of electrical equipment. The company is primarily involved in the production of insulators and related products used in the electrical industry. Insulators are critical components in electrical infrastructure, ensuring safety and efficiency in power transmission and distribution systems. As of the latest available information, W S Industries operates in the electrical equipment manufacturing sector, catering to both domestic and international markets. While specific recent developments are not available, the company has established itself as a recognized entity within its industry, contributing to the infrastructure needs of the power sector.

Revenue

In the first quarter of the fiscal year 2027 (Q1FY27), W S Industries (India) Ltd recorded a total income of ₹7.03 crores. This figure represents a significant decrease from the previous quarter (Q4FY26), where the total income was ₹22.84 crores, marking a quarter-over-quarter (QoQ) decline of 69.2%. Additionally, when compared to the same quarter of the previous year (Q1FY26), where the total income was ₹26.81 crores, there is a year-over-year (YoY) decrease of 73.8%. This notable reduction in revenue over both the quarterly and annual periods is a critical aspect of the company's recent financial performance.

Profitability

The profitability of W S Industries (India) Ltd in Q1FY27 can be observed through several key metrics. The Profit Before Tax (PBT) for the quarter was ₹1.88 crores, a decrease of 38.2% from the previous quarter's PBT of ₹3.04 crores. However, compared to Q1FY26, where the PBT was ₹1.78 crores, there is a 5.6% increase year-over-year. The Profit After Tax (PAT) for Q1FY27 was ₹1.79 crores, which is a decline of 30.9% QoQ from the previous quarter's PAT of ₹2.59 crores but shows a YoY increase of 31.6% from the PAT of ₹1.36 crores in Q1FY26. The Earnings Per Share (EPS) in Q1FY27 was ₹0.22, down from ₹0.37 in the previous quarter, a 40.5% decrease QoQ, but up from ₹0.19 in Q1FY26, representing a YoY increase of 15.8%.

Operating Metrics

The total expenses incurred by W S Industries (India) Ltd in Q1FY27 amounted to ₹5.31 crores. This is significantly lower than the ₹19.80 crores recorded in Q4FY26, reflecting a QoQ decrease of 73.2%. When compared to Q1FY26, where expenses were ₹25.35 crores, the expenses have decreased by 79.1% YoY. The tax expense for Q1FY27 was ₹0.09 crores, compared to ₹0.45 crores in the previous quarter, an 80.0% QoQ reduction, and a 78.6% YoY decrease from the tax expense of ₹0.42 crores in Q1FY26. These figures indicate substantial changes in the company's cost structure and tax liabilities over the observed periods.