WALCHAND PEOPLEFIRST LIMITED
Registered Office: 5, Construction House, Walchand Hirachand Marg,
Ballard Estate, Mumbai 400 001.
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER  ENDED SEPTEMBER 30, 2007. Rs. In Lacs
  PARTICULARS Quarter Ended Half Year Ended Year Ended
    Sept 30 Sept 30 March 31
    Unaudited Unaudited Audited 
    2007 2006 2007 2006 2007
1 Dale Carnegie Income  277.92 135.35 445.23 250.98 593.44
2 Investment Income  24.66 15.61 54.52 23.02 96.85
3 Other Income  19.95 17.44 36.54 39.30 73.95
             
             
             
  Total Revenue ( 1+2+3) 322.53 168.40 536.29 313.30 764.24
4 Total Expenditure          
  a) Staff Cost 138.40 54.10 254.84 104.88 262.72
  b) Training Expenses 61.45 19.09 113.86 39.11 95.45
  c) Other Expenditure 73.60 39.14 129.78 69.36 160.38
  d) Advertisement & Sales Promotion Expenses  32.46 24.62 48.65 49.82 73.05
  e) Royalty 35.93 17.36 57.66 32.27 74.86
  e) Bad Debts/Doubtful Assets Written Off          17.90
  f) Loss on sale of Investments 0.93 1.28 2.38 1.40 3.00
             
5 Interest 0.37 0.22 0.77 0.47 1.54
  Total Expenditure ( 4+5) 343.14 155.81 607.94 297.31 688.90
6  Profit/(Loss) after Interest but  (20.61) 12.59 (71.65) 15.99 75.34
  before Depreciation and Taxation          
7 Depreciation , Amortisation & Impairment  11.97 9.35 24.04 18.65 41.02
8 Profit/(Loss) before Tax ( 6- 7) (32.57) 3.24 (95.68) (2.66) 34.32
9 Provision for Taxation          
  Fringe  Benefit Tax  (2.70) (1.15) (4.80) (2.21) (5.73)
  Current Tax 0.00 0.00 0.00 0.00 0.00
  Wealth Tax (0.78)   (1.56)   (3.12)
  Provision for Fringe Benefit Tax of earlier years         (0.52)
  Deferred Tax  0.00   25.40   227.67
10 Net Profit/(Loss)  (8-9) (36.05) 2.09 (76.64) (4.87) 252.62
             
             
11 Paid-up Equity Share Capital 284.89 284.89 284.89 284.89 284.89
  (Face Value of Rs.100/- Each)          
12 Reserves excluding revaluation reserve  0.00 0.00 0.00 0.00 1,356.09
             
13 Basic and Diluted EPS (Rs.) (Before Interest  (12.66) 0.73 (26.90) (1.71) 87.13
  on Income Tax Refund)          
             
14 Basic and Diluted EPS (Rs.) (12.66) 0.73 (26.90) (1.71) 88.67
             
15 Aggregate of Public Shareholding          
             
  (a) Number of Shares 133,790 143,093 133,790 143,093 133,790
  (b) Percentage of Shareholding 46.96% 50.21% 46.96% 50.21% 46.96%
NOTES:
1 The above results have been  reviewed by The Audit Committee and were taken on record by the Board
of Directors at its meeting held on October 30,2007
2 Previous year's figures have been regrouped/rearranged wherever necessary.
3 There were no Investor complaints pending at opening and closing of the quarter. - 
Complaints received during the quarter -  2 , and resolved during the quarter - 2
4 Investment income includes dividend, interest and profit realised on sale of investments.
5 Pursuant to Accounting Standard - 15 ( revised ) on "Employee Benefits" issued by the Institute of Chartered 
Accountants of India, being mandatory from the current financial year , the adjustment on account of employee 
benefits upto March, 31 2007 will be dealt with the opening general reserve as per the transitional provision at the 
year end. Current year provisions are made on estimated basis.
6 The  Board of Directors have approved transfer of Training business to its fully owned Subsidiary - Walchand Talentfirst Ltd.
in the Board meeting held on 15th of October 2007.
….. 2 …..
SEGMENT - WISE REVENUE, RESULTS AND CAPITAL EMPLOYED
(Rs. In Lacs)
  PARTICULARS Quarter Ended Quarter Ended H.Y. ending  H.Y. ending  Year Ended
    Sept 30,2007 Sept 30,2006 Sept 30,2007 Sept 30,2006 March 31,2007
    Unaudited Unaudited Unaudited Unaudited Audited
1 Segment Revenue:      
a) Investment activities 44.61 77.10 91.06 94.68 168.71
b) Dale Carnegie Training division 277.92 68.40 445.23 130.48 593.44
c) Unallocated  0.00 0.90 0.00 1.80 2.10
  Income from Operations 322.53 146.40 536.29 226.96 764.25
             
2 Segment Results (PBIT)          
             
a) Investment activities 17.69 5.76 39.69 11.54 70.08
b) Dale Carnegie Training division (33.80) 9.83 (103.91) 9.02 18.86
d) Less Unallocable Expenses net of (16.47) (12.35) (31.47) (23.22) (54.62)
  unallocable income)          
3 Total Profit Before Taxation (32.57) 3.24 (95.68) (2.66) 34.32
4 Capital Employed (Segment Assets-                  -                    -        
  Segment Liabilities)          
a) Investment activities 892.90 1,087.39 892.90 1,087.39 1,041.47
b) Dale Carnegie Training Division 214.01 110.98 214.01 110.98 153.33
c) Unallocated 219.39 230.95 219.39 230.95 225.03
             
By order of the Board
Mumbai, ( PALLAVI JHA )
Otober 30, 2007 Chairperson & Managing Director