Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27 / H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI LODR

Date of Board Meeting / Approval: October 29, 2026

Audit Opinion: The Limited Review Report by M/s. Brahmayya & Co. stated that nothing has come to their attention to believe the statements contain any material misstatement. [Clean Opinion]

Auditor’s Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern were reported.

Key Financial Highlights [Unit: ₹ Crores]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,380.43
  • Total Income: ₹1,393.00
  • Net Profit: ₹53.41
  • EPS: ₹21.76 (not annualized)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,965.46
  • Total Income: ₹2,983.57
  • Net Profit: ₹90.45
  • EPS: ₹36.86 (not annualized)

YoY Comparison (Standalone Q2):

  • Revenue from Operations increased from ₹1,173.02 (Q2 FY26) to ₹1,380.43 (Q2 FY27).
  • Net Profit increased from ₹27.77 (Q2 FY26) to ₹53.41 (Q2 FY27).

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,710.95
  • Total Income: ₹1,722.96
  • Net Profit: ₹60.16
  • EPS: ₹24.21 (not annualized)
  • Net Profit attributed to Owners of the Company: ₹59.42
  • Net Profit attributed to Non-controlling Interest: ₹0.75

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,201.95
  • Total Income: ₹3,215.75
  • Net Profit: ₹99.11
  • EPS: ₹39.83 (not annualized)
  • Net Profit attributed to Owners of the Company: ₹97.74
  • Net Profit attributed to Non-controlling Interest: ₹1.38

YoY Comparison (Consolidated Q2):

  • Revenue from Operations increased from ₹1,263.97 (Q2 FY26) to ₹1,710.95 (Q2 FY27).
  • Net Profit increased from ₹31.69 (Q2 FY26) to ₹60.16 (Q2 FY27).

Statement of Assets and Liabilities (Consolidated, as at 30.09.2026):

  • Total Assets: ₹4,073.40 Crores
  • Non-current assets: ₹1,795.99 Crores
  • Property, Plant and Equipment: ₹1,452.42
  • Capital work-in-progress: ₹88.18
  • Current assets: ₹2,277.41 Crores
  • Inventories: ₹950.80
  • Trade Receivables: ₹973.92
  • Cash and cash equivalents: ₹28.03
  • Total Equity: ₹1,525.23 Crores
  • Equity Share Capital: ₹26.86
  • Other Equity: ₹1,483.52
  • Non-Controlling Interest: ₹14.85
  • Total Liabilities: ₹2,548.17 Crores
  • Non-current liabilities: ₹381.41 Crores
  • Borrowings: ₹231.49
  • Current liabilities: ₹2,166.76 Crores
  • Borrowings: ₹461.29
  • Trade payables: ₹1,334.36 (₹122.41 dues to Micro & Small Enterprises + ₹1,211.95 dues to Others)

Segment-wise Performance (Consolidated):

Quarter Ended September 30, 2026:

  • Automotive Components:
  • Segment Revenue: ₹1,446.02 Crores
  • Segment Result (Profit before tax and interest): ₹102.80 Crores
  • Industrial Components:
  • Segment Revenue: ₹264.93 Crores
  • Segment Result (Profit before tax and interest): ₹7.34 Crores

Half Year Ended September 30, 2026:

  • Automotive Components:
  • Segment Revenue: ₹2,699.96 Crores
  • Segment Result (Profit before tax and interest): ₹178.40 Crores
  • Industrial Components:
  • Segment Revenue: ₹501.99 Crores
  • Segment Result (Profit before tax and interest): ₹15.10 Crores

Corporate Actions:

Dividend: Not Specified

Share Split/Bonus/Buyback: Not Specified

Capital Raising: The paid-up capital of the Company was increased from ₹24.43 Crores to ₹26.86 Crores during the quarter owing to Preferential allotment and allotment of shares to Qualified Institutional Buyers. The proceeds were used for repayment of debt.

Other Significant Information:

Capex: Not Specified

Entities in Consolidation: The consolidated results include:

  • Holding Company: Wheels India Limited
  • Subsidiaries: WIL Car Wheels Limited, WIL USA Inc, WIL Europe GMBH
  • Associate: Axles India Limited

Exceptional Items: Not Specified

Accounting Policy Change: Not Specified

Management Outlook/Guidance: Not Specified