Outcome of Board Meeting

WENDT (INDIA) LIMITED No. 69/70, Sipcot, Hosur 635 126, Tamilnadu, INDIA Telephone: + 91 4344.405500 Telefax : + 91 4344 405620 / 405630 E-mail : wil@wendtindia.com Web : www.wendtindia.com CIN: : L85110KA1980PLC003913 21st October 2026 BSE Limited, 25th Floor, Phiroze Jeejeebhoy Towers Dalal Street, Stock Code: 505412 Mumbai 400 001 National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor Plot No. C/1, G Block Bandra-Kurla Complex, Bandra (E) Stock Code: WENDT Mumbai 400 051 Dear Sirs, Sub: Outcome of the Board Meeting held on 21st October 2026 We refer to our letter dated 14th October 2026 intimating you of the convening of the meeting of the Board of Directors of our Company. In this regard, we wish to inform you that the Board of Directors met today and inter alia approved the following: 1. Unaudited Financial Results for the quarter/half year ended 30th September 2026: The unaudited financial results for the quarter/half year ended 30th September 2026 in Schedule III format prescribed under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter referred to as ‘Listing Regulations’) and pursuant to SEBI Master Circular no. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated 30th January 2026. In this connection, we enclose the following: a. Standalone financial results for the quarter/half year ended 30th September 2026; b. Consolidated financial results for quarter/half year ended 30th September 2026; c. Limited Review Report of M/s. Price Waterhouse Chartered Accountants LLP, Statutory Auditors on the Standalone and Consolidated financial results quarter/half year ended 30th September 2026; and Pursuant to Regulation 47 of the Listing Regulations and the above mentioned SEBI Master circular, we would be publishing an extract of the consolidated financial results in the prescribed format along with a Quick Response (QR) code in English and Kannada newspapers within the stipulated time. The detailed standalone financial results and consolidated financial results of the Company would be available on the website of the Company https://wendtindia.com/ as well on the websites of Stock Exchanges. Regd. Office: Flat. No. A2-105, Cauvery Block, National Games Housing Complex, Koramangala, Bangalore-47. Phone + 91 80 2570 1423/ 24, Fax + 91 80 2570 1425. WENDT (INDIA) LIMITED No. 69/70, Sipcot, Hosur 635 126, Tamilnadu, INDIA Telephone: + 91 4344.405500 Telefax : + 91 4344 405620 / 405630 E-mail : wil@wendtindia.com Web : www.wendtindia.com CIN: : L85110KA1980PLC003913 Kindly note that the meeting of the Board of Directors of the Company commenced at 11:55 a.m. and concluded at 01:40 p.m. Kindly take the above information on record. Thanking you Yours faithfully, For Wendt (India) Limited Arjun Raj P Company Secretary Encl.: a.a. Regd. Office: Flat. No. A2-105, Cauvery Block, National Games Housing Complex, Koramangala, Bangalore-47. Phone + 91 80 2570 1423/ 24, Fax + 91 80 2570 1425. <i)WEND7 WENDT (INDIA) LIMITED CIN No:-L85110KA1980PLC003913 Regd. Office :105, 1st Floor, Cauvery Block, National Games, Housing Complex, Koramangala, Bangalore -560 047 Statement of Unaudited Standalone Financial Results for the Quarter and Half year ended September 30, 2026 (Rs in lakhs, except EPS) Quarter ended Half year ended Year ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Audited 1. Revenue from operations a) Sale of products and services 5,925 6,077 4,986 12,002 9,635 20,652 b) Other operating revenues 67 46 52 113 115 279 Revenue from operations 5,992 6,123 5,038 12,115 9,750 20,931 2. Other income 72 134 119 206 274 494 3. Total income (1 + 2) 6,064 6,257 5,157 12,321 10,024 21,425 4. Expenses a) Cost of materials consumed 2,154 1,979 1,804 4,133 3,490 8,087 b) Purchases of stock-in-trade 140 21 17 161 83 171 c) Changes in inventories of finished goods, (63) 259 (136) 196 (429) (1,187) work-in-progress and stock-in-trade d) Employee benefits expense 1,242 1,174 1,140 2,416 2,206 4,380 e) Finance costs 1 0 1 1 2 3 f) Depreciation and amortisation expense 353 348 345 701 681 1,427 g) Other expenses 1,396 1,419 1,375 2,815 2,720 5,496 Total expenses 5223 5,200 4,546 10,423 8,753 18,377 5. Profit before tax (3-4) 841 1,057 611 1,898 1,271 3,048 6. Income tax expense Current tax 217 281 131 498 310 745 Deferred tax charge I (credit) (5) (24) 25 (29) 11 28 Total income tax expense 212 257 156 469 321 773 7. Profit for the period (5-6) 629 800 455 1,429 950 2,275 8. Other comprehensive income I (loss) A) Items that will not be reclassified to profit or loss (i) Remeasurements of the defined benefit obligation 90 (21) (6) 69 (24) (87) Income tax relating to above (22) 5 1 (17) 6 22 B) Items that will be reclassified to profit or loss - - - - - - Total other comprehensive income I (loss) (A+ B) 68 (16) (5) 52 (18) (65) 9. Total comprehensive income (7+8) 697 784 450 1,481 932 2,210 10. Paid-up equity share capital 200 200 200 200 200 200 11. Total reserves 23,185 12. Earnings Per Share (EPS)-(Face Value Rs.10/-per share) Basic and diluted EPS (not annualized) 31.45 40.00 22.74 71.45 47.50 113.75 Standalone Segment wise Revenue Results Assets and Liabilities (Rs in lakhs) Quarter ended Half year ended Year ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Audited 1. Segment Revenue a) Super Abrasives 4,572 4,152 3,744 8,724 7,340 14,763 b) Machines and Accessories 756 1,168 498 1,924 931 2,931 c) Precision Components 726 757 744 1,483 1,393 2,987 Total 6,054 6,077 4,986 12,131 9,664 20,681 Less:-Inter Segment Revenue 129 - - 129 29 29 Sale of products and services 5,925 6,077 4,986 12,002 9,635 20,652 2. Segment Results a) Super Abrasives 967 802 648 1,769 1,303 2,870 b) Machines and Accessories (202) 66 (131) (136) (321) (350) c) Precision Components 27 83 5 110 74 151 Total 792 951 522 1,743 1,056 2,671 Less: (i) Finance costs (1) (0) (1) (1) (2) (3) Add : (ii) Other Un-allocable Income net of Expenditure 50 106 90 156 217 380 Profit before tax 841 1,057 611 1,898 1,271 3,048 3. Segment Assets a) Super Abrasives 13,730 13,060 13,291 13,730 13,291 12,450 b) Machines and Accessories 4,314 5,126 3,495 4,314 3,495 4,732 c) Precision Components 2,735 2,788 3,093 2,735 3,093 2,885 d) Unallocable assets 8,297 8,185 6,485 8,297 6,485 7,900 Total assets 29,076 29,159 26,364 29,076 26,364 27,967 4. Segment Liabilities -Unallocable 4,410 4,990 3,857 4,410 3,857 4,582 <i)WEND7 WENDT (INDIA) LIMITED CIN No:-L85110KA1980PLC003913 Regd. Office :105, 1st Floor, Cauvery Block, National Games, Housing Complex, Koramangala, Bangalore -560 047 Statement of Unaudited Standalone Balance Sheet as at September 30, 2026 (Rs in lakhs) As at Particulars 30.09.2026 31.03.2026 Unaudited Audited ASSETS 1. Non-current assets (a) Property, plant and equipment 6,709 6,661 (b) Right-of-use assets 483 499 (c) Capital work-in-progress 420 313 (d) Goodwill 10 10 (e) Other intangible assets 2,966 3,148 (f) Financial assets (i) Investments 3,334 2,004 (ii) Other financial assets 71 82 (g) Other non-current assets 76 43 (h) Income tax assets (net) 231 221 Total non-current assets 14,300 12,981 2. Current assets (a) Inventories 4,734 4,617 (b) Financial assets (i) Investments 3,531 4,075 (ii) Trade receivables 5,379 4,759 (iii) Cash and cash equivalents 241 523 (iv) Bank balances other than (iii) above 26 26 (v) Other financial assets 272 326 (c) Other current assets 593 660 Total current assets 14 776 14 986 TOTAL ASSETS 29,076 27,967 EQUITY AND LIABILITIES 1. Equity (a) Equity share capital 200 200 (b) Other equity-Reserves and surplus 24,466 23,185 Total equity 24666 23 385 Liabilities 2. Non-current liabilities (a) Deferred tax liabilities (net) 176 188 Total non-current liabilities 176 188 3. Current liabilities (a) Financial liabilities (i) Lease liabilities - 19 (ii) Trade payables -total outstanding dues of micro enterprises 254 248 and small enterprise [Showing first 8,000 characters — download PDF for full document]