Bombay Stock Exchange Ltd. National Stock Exchange of (I) Ltd.,

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1 V%rWELSPUN ENTERPRISES INFRASTRUCTURE AND ENERGY WEL /SE~2018 Octoer 30, 2018 To, The Mnger, The Asst. Vice President, Dept. of Corporte Services, Listing Deprtment Bomy Stock Exchnge Ltd. Ntionl Stock Exchnge of (I) Ltd., 1st Floor, Rotund Bldg. Exchnge Plz, C-i, Block-G, Dll Street, Fort Bndr Kurl Complex, Bndr (Est), Mumi Mumi Scrip Code: NSE Symol: WELENT Ref: Regultion 33 of the SEBI Regultions (Listing Oligtions nd Disclosure Requirements) Su: Un-udited finncil results for the qurter nd hlf yer ended Septemer 30, 2018 nd Limited Review Report Der Sir/Mdm, Plese find enclosed: 1. The un-udited finncil results of the Compny, on Stndlone nd Consolidted sis for the qurter nd hlf yer ended Septemer 30, 2018, s reviewed y the Audit Committee nd pproved y the Bord of Directors of the Compny t their respective meetings held tody ; nd 2. The Limited Review Report of the uditors on the un-udited finncil results of the Compny, on Stndlone nd Consolidted sis, for the qurter nd hlf yer ended Septemer 30, The Bord Meeting concluded t 1:00 p.m. You re requested to tke the sme on your record. Thnking you. For Welspun Enterprises Limited Priy Pkhre Compny Secretry FCS Weispun Enterprises Lim t d (Formely known s Weispun Projects Limited) Weispun House, Krnl City, Senpti Bpt Mrg, Lowe Prel (West), Mumi , Indi, T: / F : E-mil : cornpnysecretry_wel~)weispun.com Wesite Registered Address: Welspun City, Villge Versmedi, Tltik Anjr, District Kutch, Gujrt Indi, T : ~ F: Corporte Identity Numer: L45201GJ1994PLC023920

2 WELSPUN ENTERPR SES WELSPUN ENTERPRISES LIMITED L J1994PLC Registered Office: Weispun Oily, Villge Versmedi, Tluk Anjr. District Kutch, Gujrt Corporte Office Weispun House, Kml City, Senpti Bpt Mrg, Lower Prel (West) Muml Unudlted Stndlone Finncil Results for the qurter? hlf yer ended 30 Septemer 2018 Rupeeein lths Querter ended Qurter ended Period ended Period ended 30 Septemer, Qurter ended 30 Septemer. 30 Septemer 30 Septemer, Yer ended 2018 ~ ~ crc 2018 (Unudited) (Uneudlted) (Uneudlted) (Unudited) (Unudited) (Audited) I Income () Revenue from opertions ,146 59,679 34,106 99,720 ()Other income (Refer note 4) , ,272 4,876 9,556 Totl income 27,465 36,485 16,6e , ,276 I 2 Expenses () CostofiTltertls consumed , () Sucontrcting, cwll nd repir work 18,356 28,668 10, ,732 (cl ErniAt.ycc eitsilili oq tic~ I,1J40 (04 Itt 14.j,tjt I, i4~ 4,~, (d) Finnce costs (e) Deprecition nd moslistion expense ,962 (f) Other expenses (Refer note 4) 1, ,502 2, Totl expenses 23,258 32,415 13,931 55,678 33,444 95,427 3 Profit from ordinry ctivities efore exceptionl items nd tx 4,208 4,067 2,754 8,273 5,618 13,e49 (I -2) 4 Exceputnl items (net) (Refernote 3) ,417 5 Profit efore tx for the period (3 + 4) 4,324 4,086 3,535 8,409 5,442 15,266 6 Tx expense ) Currentt,c , ,558 1,575 5,193 ) Oeferred tx cuirgei(er.efli) (lii (143) 79 ( (901) Totl tx expense 1,017 1, ,405 1,737 4,292 7 Net profit from ordinry ctivities fter tx for the Period (5-6) 3,307 2, ,004 4,705 10,974 S Other comprehensive Income items tht wil not e reclssified to profit nd loss (net of tx) 115 (22) (1) 93 (3) (88) 9 Totl comprehensive Income for the period (7 + 8) 3,422 2,676 2,559 6,097 4,702 10, Pid-up equity shre cpitl (FsceViue Re 1W- ech 14, ,753 14,753 14, Other equity 138, Ernings per shre (EPS) Not Armused () Bsic EPS 2, ,19 7,44 () Diluted ~PS ,76-4, =3,~c ER Vu ~ _~~j

3 Notes The ove unudited stndlone finncil results were reviewed y the Audit Committee nd pproved y the Bord of Directors of the Compny in their respective meetings held on 30 Octoer 2018, These results hve een sujected to Limited Review crried out y the Sttutory Auditors. () The ove results hve een prepred in ccordnce with Indin Accounting Stndrds (md AS), the provisions of the Compnies Act (the Act) s pplicle nd Regultion 33 of the SE8I (Listing Oligtions nd Disclosure Requirements) Regultions () Ind AS 115- Revenue from contcts with customers is mndtory for ccounting periods commencing on 1 April 2018-The compny hs elected to pply the cumultive ctch-up method on the dle of trnsition nd the revised stndrd is pplied to contcts tht were in progress s oil April2018, Accordingly, the comprtives hve not een retrospectively djusted. The effect of doption of nd 4fi It B Is not mteril to the finncil rcult 3 Exceptionl items - GlnI(lo) for the period Includes Rupees in lkhs Qurter ended Qurter ended Qurter ended Period ended Period ended V ended 30 Septemer, ~ June Septemer. 30 Septemer 30 Septemer, 31 M~h 2018 (i) Relistion of contingent sset on ccount of income tx refund from Wetspun Mxsteel Limited (now renmed s JSW Steel (Slv) Limited) (ti) Cin on sle of stke In Wetpun Energy rrivte Limited - ddtionet considertion ,394 (iii) Profit on sle of Dews wter project to 100% wholly owned Susidry D~PL (iv) Impirment of Investment in MSK (Kim Mndvl) Corridor Projects Privte LIirtited - - (1 368) () Other income includes notionl interest income (md AS djustment) of Rs 858 lkhs (Qurter ended 30 June 20t8 Rs 421 lths nd Qurter ended 30 Septemer 2018 : Rs 435 lths) ccrued during the period ended 30 Septemer 2018 on interest free lon given to one of the susidiry. Corresponding to this income, Rs 856 lths (Expected Credit Loss) (Qurter ended 30 June2018: Rs 421 lths nd Qurter ended 30 Septemer 2018 Rs 435 lths) hs een provided for nd included in other expenses. 4() Other income for the qurter nd hlf yer ended 30 Septemer 2018 Includes gin of Rs. g76 lths rising due to remesurement of equity interests recognised t fir vlue through profit nd loss ccount in Dews Bhopl Corridor Privte Limited. 5() During the qurter ended 30 Septemer the Compny hs suscried t00% shre cpitl in ech of DME Infr Privte Limited nd Weispun Rod Infr Privte Limited, therey mking them wholly owned susidiries of the Compny. 5() During the qurter ended 30 Septemer the Compny hs Invested In two joint venture compnies Grenole Intrsticture Privte Limited (49%) nd Wetspun Sttnthpurm Nsgpttinm Rod Privte Limited (70%). 6 PrevIous period figures hve een regrouped, rerrnged nd reclssified wherever considered necessvy. For pun Enterprises Limited Plce : Mumi Dte 300ctoer2OlB Sndeep G M

4 STANDALONE BALANCE SHEET Rupees in lkhs As t As t 38 Septemer 31 Mrch (Unudited) (Audited) A 5 ASSETS Non-current ssets Property, plnt nd equipment Other intngile ssets Finncil ssets i) Inveshnents ii) Lons ii) Others Deferred ls ssets (net) Non-current tx ssets (net) Other non current ssets Totl ston-current ssets 2, , , ,502 71,181 2 C 3 Current ssets inventories Finncil ssets i) investmenls ii; tide setelvtiles iii) Csh nd csh equivlents Iv) Bnk lnces other thn (ii) ove v) Lons vi) Others Other current ssets Totl current ssets Assets clssified s held for sle TOTAL ASSETS ,922 21,614 ll.j j& 3, ,130 3,877 10,371 11, , , , , ,430 A 5 2 EQUITY AND LIASILITIES Equity Equity shre cpitst Other equity Totl Equity Non-currnt liilities Finncil tlitles i) Borrowings Provisions Totl non-current liilitle 14,753 14, , , , ,735 4,030 4, ,031 7,018 7,638 3 Current liilities Finncil lililies I) Borrowings ii) Trde pyle iii) Other finncil iiihtes Provisions Other current liilities Current tx liilities Totl current liilities 537 1,429 34,524 20, , , ,067 TOTAL EQUITY AND LIASILITIES El 201, ,438 F eispun Enterprises Plce Mumi Dte 30 Octoer 2016 Nn

5 EiCOLLP chrtered ccountnts To The Bord of Directors Welspun Enterprises Limited Independent Auditors Review Report Re: Limited Review Report for the qurter nd hlf yer ended 30 Septemer We hve reviewed the ccompnying Sttement of unudited stndlone finncil results of Welspun Enterprises Limited (the Compny) for the qurter nd hlf yer ended 30 Septemer, 2018 ( the Sttement ) eing sumitted y the Compny pursunt to the requirement of Regultion 33 of the SEBI (Listing Oligtions nd Disclosure Requirements) Regultions, 2015 s modified y Circulr numer CIRICFD/FAC dted 5 July2016. This Sttement, which is the responsiility of the Compny s Mngement nd pproved y the Bord of Directors, hs een prepred in ccordnce with the recognition nd mesurement principles lid down in Indin Accounting Stndrd 34 Interim Finncil Reporting ( Ind AS 34 ), prescried under Section 133 of the Compnies Act, 2013 red with relevnt rules issued thereunder nd other ccounting principles generlly ccepted in Indi. Our responsiility is to issue report on the Sttement sed on our review. 2. We conducted our review of the Sttement in ccordnce with the Stndrd on Review Enggements (SRE) 2410, Review of Interim Finncil Informtion Performed y the Independent Auditor of the Entitf issued y the Institute of Chrtered Accountnts of Indi. This Stndrd requires tht we pln nd perform the review to otin moderte ssurnce s to whether the Sttement is free of mteril missttement. A review is limited primrily to inquiries of Compny personnel nd nlyticl procedures pplied to finncil dt nd thus provide less ssurnce thn n udit. We hve not performed n udit nd ccordingly, we do not express n udit opinion. 3. Bsed on our review conducted s ove, nothing hs come to our ttention tht cuses us to elieve tht the ccompnying Sttement prepred in ccordnce with the pplicle Indin Accounting Stndrds (Ind AS) s prescried under section 133 of the Compnies Act, 2013 red with rules issued thereunder nd other recognised ccounting prctices nd principles generlly ccepted in Indi, hs not disclosed the informtion required to e disclosed in terms of Regultion 33 of the SEBI (Listing Oligtions nd Disclosure Requirements) Regultions, 2015 s modified y circulr numer CIRICFDIFAC~2I2016 dted 5 July, 2016, including the mnner in which it is to e disclosed, or tht it contins ny mteril missttement. For MGB & Co LIP Chrtered Accountnts Firm Registrtion Numer W1W Snjy Kothi~7.t Prtner Memership Numer rn ~co Mumi, 30 Octoer, 2018 Peninsul Business Prk,Tower B, 19th Floor, Lower Prel, Mumi mgco~mgco.com MUMBA! DELHI JAtPtIR. BENGALARU MGB & Co. ( prtnership finn) converted into MGB & co. LLP ( Limited Liility Prtnership with Regn No. AAC-2940) w.e.f 13th My, 2014

6 WELSPUN ENTERPRISES WELSPUN ENTERPRISES LIMITED L45201 G,J1 994PLC Registered Office Weispun City, Villge Versmedi, Tluk Anjr, District Kutch, Gujrt Corporte Office Welspun House. Kml City, Senpti Bpt Mrg, Lower Prel (West) Murni Unudited Consolidted Finncil Results for the_qurter? hlf yer ended 30 Septemer2018 Rupees in lkhs Qurter ended Period ended Period ended Qurter ended Qurter ended Yer ended 30 Septemer. 30 Septemer 30 Septemer. 30 Septemer June Mrch (unudited) (unudited) (Unudited) (unudited) (Unudited) (Audited) II Income () Revenue from opertions () Other income (Refer note 4) Totl income Expenses () Cost of mterils consumed (l,j Suc.or,lrc.[lrry. civil rid repir wuik (c) Employee enefits expense (d) Finnce costs (e) Deprecition nd rnortistion expense (0 Other expenses (Refer note 4) Totl expenses Profit from ordinry ctivities efore exceptionl items, shre of profits? (loss) in ssocite nd tx (1 2) Shre of profit / (loss) n ssocite nd joint ventures Profit from ordimry ctivities efore exceptionl items nd tx (3.4) Exceptionl items (net) (Refer note 3) Profit? (loss) efore tx for the period (5 + 6) Tx expense ) Current tx ) Deferred tx chrge/(enefii) Totl tx expense Net profit from ordinry ctivities fter tx for the Period (7 8) Other comprehensive income Items tht will not e reclssified to Profit nd Loss (net of lx) totl Comprehensive Income for the period (9 + 10) Profit for the yer ttriutle to Shreholders of the compny Non- controlling interest Totl comprehensive income ttriutle to: Shreholders of the compny Non- controlling interest Pid-up equity shre cpitl (Fce Vlue Rs, 10/- ech) Other equity Ernings per shre (EPS) - Not nnulised () Bsic EPS () Diluted EPS , , , , ,195 I 1, , ,416 l,9(1 z9, 158 1,/94 46,130 1/950 63,139 2,034 1, , ,684 1,217 3, , , ,644 2,769 3,659 8,378 24,942 33,987 15,791 58,929 36, ,097 4,017 3,063 8,114 6,145 13, (76) (30) 124 (75) (285) 4,297 3, (342) 136 (1.422) (1,961) 4,413 3, , , ,679 5, (666) 1,316 1, ,999 1,787 4,631 3,097 2,278 1,720 5,375 2,861 6, (22) (1) 83 (2) (93) 3,202 2,256 1,719 5,458 2,858 6,851 3, , (1) ( ,256 1, ,859 6,851 (1) (1) 14,753 14,753 14,753 14,753 14,753 14, , , , , V

7 Notes 1 The ove unudited consolidted finncil results were reviewed y (h Audit Committee nd pproved y the Bord of Directors of (he Compny in (heir respective meetings held on 30 Octoer These results hve een sujected to Limited Review crried out y the Sttutory Auditors. 2() The ove results hve een prepred in ccordnce with Indin Accounting Stndrds (lnd AS). the provisions of the Compnies Act, 2013 (the Act) s pplicle nd Regultion 33 of the SEBI (Listing Oligtions nd Disclosure Requirements) Regultions, () lnd AS 115. Revenue from contrcts with customers is mndtory for ccountng periods commencing oft 1 April The group hs elected to pply the cumultive ctch-up method on the dte of trnsition nd to revised stndrd is pplied to rontrrt, tht were in progress s of 1 April?0I8 Accordingly, th, comprtives hve not oon rotrocpoctivoly odiuetod, The effect of doption of lnd AS 115 is not mteril to the finncil results. 3 Exceptionl items - Ginftloss) for the period includes Rupees in lkhs Qurter ended Period ended PerIod ended Qurter ended Qurter ended Yer ended 30 Septemer, June, Septemer, 30 Septemer 30 Septemer, 31 Mreh (i) Reslisetion of contingent sset on ccount of income tx refund from Wolspun Mxstoel Limited (now renmed s JSW Steel (Slv) Limited), (ii) Additionl morlistion chrge on ccount of ressessment of useful life of wter pipe line project (on pulic-privte prtnership sis) due to economic nd policy developments nd revised the. - (1,123) - (2,246) (2,246) remining usefiul life to 2.5 yers in respect of the sid sset we 1 April 20th. (iii) Gin on sle of stke in Welspun Energy Privte Limited dditionl considertion (lv) Impirment loss recognised on remesurement of intngile sset (1,183) (v) Profit on sle of undertking - Welspun Finncil Services Limited (342) 136 (1.422) (1,961) 4 Other income for the qurter nd hlf yer ended 30 Septemer 2018 includes gin of Rs. g76 lkhs rising due to remesurement of equity interests recognised t fir vlue through profit nd loss ccount in Dews Bhopl Corridor Privte Limited 5() During the qurter ended 30 Septemer the Compny hs suscried 100% shre cpitl in ech of DME Infr Privte United nd Wetspun Rod tnfr Privte Limited, therey mking them wholly owned susidiries of the Compny. 5() During the qurter ended 30 Septemer the Compny hs invested in twojoint venture compnies Grenole Infrstructure Privte Limited (49%) nd Welspun Settnthpurn, Ngpttinm Rod Privte Limited (70%) 6 Refer Mnexure I for Segment tnforntion 7 Previous period figures hsve een regrouped, rerrnged nd reclssified wherever considered necessry. For Wel~ Enterprises Limited Plce Mumi Dte: 30 Octoer 2018 Sndi Mnging,ll

8 A c d e g h 2 c 3 CONSOLIDATED BALANCE SHEET ASSETS Non-current ssets Properly, plnt nd equipment Cpitl work-in-progress tntn9ile ssets Investment in ssocite nd joint venture compnies Finncil ssets I) Investments ii) Service concession receivles iii) Lons Deferred tx ssets (net) Non-current tx ssets (net) Other non current ssets totl non-current ssets Current ssets Inventories Finncil ssets i) Investments ii) Trde receivles ill) Csh nd csh equivlents iv) Bnk lnces other thn (iii) ove v) Lons vi) Service concession receivles vii) Other finncil ssets Other current ssets Totl current ssets Assets clssified s held-for-sle TOTAL ASSETS Rupees in liths As t 30 Septemer As t Mrch 2018 (U nudited) (Audited) , , ,338 39,645 2,241 2,241 45,634 45, , , , , ,990 6g , , , ,T , , ,129 B c 2 c 3 c d EQUtTY AND LIABILITIES Equity Equity shre cpitl Other equity Non-controlling interest Totl Equity Non-current liilities Finncil liilities i) Borrowings Provisions Deferred tx ilities net) Totl non-current liilities Current liilities Finncil ilities i) Borrowings Trde py es i) Other finnci liilities Provisions Other current lii ities Current tx ties Totl current liilities TOTAL EQUITY AND LIABILITIES A 14.T , , ,398 44, , , , ,411 41, ,129 For Ispun Limited Plce Mumi Dte :30 Octoer 2018 S~ Mnging Dir

9 Annexure - I Segment Informtion: Rupees in Ikhs Qurter ended Qurter ended Qurter ended 30 Septemer, Period ended 30 Septemer Period ended 30 Septemer, Yer ended 30 Septemer, June, Mrch 2Q18 (Unudited) (Unudited) (Unudited) (Unudited) (Unudited) (Audited) Segment Revenue Infrstructure ,507 36, Trding - - Oil nd - Totl eles? Income from Opertions 25,997 35,510 15,441 61, ,713 Segment Result Infrstructure 4,076 4, ,194 Trding - Oil nd gs - (372) - (732 1,127) Unllocted 1, (1.475) (2, ) otel 2, ,839 1, dd Other Income (including interest income 2, , Profit efore finnce costs, tx nd exceptionl items 5,521 5,277 3,752 10,798 7,361 17,137 Add! (Less): Finnce costs (690) ( ,21 3,317) Add I(Less) : Shre ofloss from ssocite/joint venture 199 (76) (30) 123 (75) (285) Add! Less: Exce tionl items net , Profit ((loss from ordinry ctivities efore tx ,960 2,691 8,373 4,648 11,574 Cpitl Employed Segment Assets Infrstructure 100, ,463 53, ,452 53,400 77,391 rding - Oil nd gs 5,726 5,726 12, , Unllocted 122, , , , ,012 ott (A) 228, , , , Segment Liilities Infrstructure 42,741 39,657 8, ,232 29,588 Trding - Unllocted , ,066 56,675 Totl (B) 90,808 87,859 48,297 90,808 48,297 86,262 Totl A - B) , , , ,867 ) The segment informtion of the Compny hs een prepred in ccordnce with nd AS 108 Operting Segments ) The usiness segments of the Compny comprises of Infrstructure Trding Oil & Gs Previous r fi es hve een rou d, rerrn d nd reclssified wherever considered necess - n~

10 .EcoLLP chrtered ccountnts To The Bord of Directors Weispun Enterprises Limited Independent Auditor s Review Report Re: Limited Review Report for the qurter nd hlf yer ended 30 Septemer We hve reviewed the ccompnying Sttement of unudited consolidted finncil results of Welspun Enterprises Limited ( the Holding Compny ), its susidiries (the Holding Compny nd its susidiries together referred to s the Group ) nd its ssocite nd jointly controlled entities for the qurter nd hlf yer ended 30 Septemer 2018 ( the Stteirient ) eing sumitted y the Holding Compny pursunt to the requirement ot Regultion 33 of the SEBI (Listing Oligtions nd Disclosure Requirements) Regultions, 2015, red with Circulr numer CIRICFD/FAC/62/2016 dted 5 July This Sttement, which is the responsiility of the Holding Compny s Mngement nd pproved y the Bord of Directors, hs een prepred in ccordnce with the recognition nd mesurement principles lid down in Indin Accounting Stndrd 34 Interim Finncil Reporting ( Ind AS 34 ), prescried under Section 133 of the Compnies Act, 2013 red with relevnt rules issued thereunder nd other ccounting principles generlly ccepted in Indi. Our responsiility is to issue report on the Sttement sed on our review. 3. We conducted our review of the Sttement in ccordnce with the Stndrd on Review Enggements (SRE) 2410, Review of Interim Finncil Informtion Performed y the Independent Auditor of the Entity issued y the Institute of Chrtered Accountnts of Indi. This Stndrd requires tht we pln nd perform the review to otin moderte ssurnce s to whether the Sttement is free of mteril missttement. A review is limited primrily to inquiries of Holding Compny s personnel nd nlyticl procedures pplied to finncil dt nd thus provides less ssurnce thn n udit. We hve not performed n udit nd ccordingly, we do not express n udit opinion. 4. The unudited consolidted finncil results includes the interim finncil results of nine susidiries, which re s certified y the Mngement, whose interim finncil sttements reflect totl ssets of Rs.98, Ikhs, totl revenues of Rs lkhs nd Rs. 7, Ikhs for the qurter nd hlf yer ended 30 Septemer 2018 respectively, totl net loss fter tx of Rs lkhs nd Rs.1, lkhs for the qurter nd hlf yer ended 30 Septemer 2018 respectively nd totl comprehensive loss of Rs lkhs nd Rs.1, lkhs for the qurter nd hlf yer ended 30 Septemer 2018 respectively, s considered in the unudited consolidted finncil results. The unudited consolidted finncil results lso includes Group s shre of net profit fter tx of Rs lkhs nd Rs lkhs for the qurter nd hlf yer ended 30 Septemer 2018 respectively in respect of one ssocite nd nine jointly controlled entities sed on the consolidted interim finncil sttements which re s certified y the mngement. Our report on the Sttement is not modified in respect of our relince on the interim finncil informtion I results certified y the mngement. C~4~tTEfltn~..~ S Peninsul Business Prk, Tower B, 19th Floor, Lower Prel, Mumi mgco~mgco.com MUMBAI. DELHI. JAIPUR. ENGALARU MOB & Co. ( prtnership firm) converted into MOB & Co. LLP ( Limited Liility Prtnership with Regn No. AAC-2940) w.e.f 13th My, 2014

11 .EcoLLP chrtered ccountnts 5. Bsed on our review conducted s stted ove, nothing hs come to our ttention tht cuses us to elieve tht the ccompnying Sttement, prepred in ccordnce with the foresid Indin Accounting Stndrds nd other ccounting principles generlly ccepted in Indi, hs not disclosed the informtion required to e disclosed in [elms of Re~uItlon 33 of the SEBI (Listing Oligtions nd Disclosure Requirements) Regultions, 2015, s modified y Circulr numer CIRICFD/FAC/ dted 5 July 2016 of SEBI, including the mnner in which it is to e disclosed, or tht it contins ny mteril missttement. For MGB & Co LLP Chrtered Accountnts irm Registrtion Numer W1W I Snjy Kothn Prtner Memership Numer fly ~2ico Mumi, 30 Octoer 2018

VISAGAR FI_NANCIAL SERVICES. LIMITED

VISAGAR FI_NANCIAL SERVICES. LIMITED 2 Expenses ) ost of Mterils onsumed ) Purchse of stock intrde hnges in inventories of finished goods, workinprogress nd c) stockintrde. e) f) g) 3 4 Exceptionl items 5 Profit/ (Loss) from ordinry ctivities