Financial Results - Standalone (₹ in Lakhs)

Year Ended 31st March, 2026 vs 31st March, 2025

  • Revenue from Operations: ₹502.27 (Previous: ₹281.31) - 78.6% increase
  • Total Revenue: ₹502.27 (Previous: ₹281.31)
  • Total Expenses: ₹193.51 (Previous: ₹127.89)
  • Profit Before Tax: ₹308.76 (Previous: ₹153.42) - 101.3% increase
  • Current Tax: ₹80.28 (Previous: ₹18.98)
  • Net Profit: ₹228.48 (Previous: ₹134.44) - 70.0% increase
  • Earnings Per Share (Basic): ₹2.14 (Previous: ₹1.26)
  • Earnings Per Share (Diluted): ₹2.14 (Previous: ₹1.26)

Half Year Ended 31st March, 2026 vs 30th September, 2025

  • Revenue from Operations: ₹271.12 (Previous: ₹231.15)
  • Net Profit: ₹129.47 (Previous: ₹99.02)

Standalone Balance Sheet (31st March, 2026 vs 31st March, 2025)

  • Share Capital: ₹1,066.40 (Unchanged)
  • Reserves and Surplus: ₹8,309.41 (Previous: ₹8,065.15)
  • Total Shareholders' Funds: ₹9,375.81 (Previous: ₹9,131.55)
  • Non-current Liabilities: ₹405.45 (Previous: ₹202.34)
  • Current Liabilities: ₹344.34 (Previous: ₹311.20)
  • Total Equity and Liabilities: ₹10,125.60 (Previous: ₹9,645.09)
  • Non-current Assets: ₹9,287.77 (Previous: ₹9,183.80)
  • Current Assets: ₹837.83 (Previous: ₹461.28)
  • Cash and Bank Balances: ₹683.29 (Previous: ₹295.12)

Standalone Cash Flow Statement

  • Net Cash from Operating Activities: ₹214.54 (Previous: ₹453.80)
  • Net Cash from Investing Activities: -₹29.49 (Previous: -₹240.18)
  • Net Cash from Financing Activities: ₹203.12 (Previous: -₹39.23)
  • Net Increase in Cash: ₹388.17 (Previous: ₹174.40)

Financial Results - Consolidated (₹ in Lakhs)

Year Ended 31st March, 2026 vs 31st March, 2025

  • Revenue from Operations: ₹502.27 (Previous: ₹281.31)
  • Total Expenses: ₹254.53 (Previous: ₹127.89)
  • Profit Before Tax: ₹247.74 (Previous: ₹153.42)
  • Current Tax: ₹64.41 (Previous: ₹18.98)
  • Net Profit: ₹183.33 (Previous: ₹134.44)
  • Earnings Per Share (Basic): ₹1.72 (Previous: ₹1.26)
  • Earnings Per Share (Diluted): ₹1.72 (Previous: ₹1.26)

Subsidiary Information

The consolidated results include UL Technologies Private Limited, a wholly-owned subsidiary.

Consolidated Balance Sheet (31st March, 2026 vs 31st March, 2025)

  • Total Equity and Liabilities: ₹10,168.13 (Previous: ₹9,687.61)
  • Non-current Assets: ₹9,330.02 (Previous: ₹9,226.05)
  • Current Assets: ₹838.10 (Previous: ₹461.56)
  • Cash and Bank Balances: ₹683.56 (Previous: ₹295.40)

Audit Details

The audited financial results were reviewed by the Audit Committee and approved by the Board of Directors. The auditors, Rajendra J. Shah & Co. (FRN: 0108369W), issued unmodified opinions on both standalone and consolidated financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Additional Information

The financial results have been prepared in accordance with Accounting Standards, provisions of the Companies Act, 2013, and SEBI guidelines. There are no reportable segments as per relevant Accounting Standards. The information will be made available on the company's website https://www.wowplex.live/.