VINYL CHEMICALS (INDIA) LIMITED — Financial Year ended 31.03.2026 (Quarter ended 31.03.2026)
| Sr. No. | Particulars | For the Quarter ended 31.03.2026 Audited | For the Quarter ended 31.12.2025 Unaudited | For the Quarter ended 31.03.2025 Audited | For the Year ended 31.03.2026 Audited | For the Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Total income | |||||
| (a) Revenue from operations | 17984 | 16948 | 17288 | 65244 | 62525 | |
| (b) Other income | 335 | 248 | 19 | 1119 | 501 | |
| Total income | 18319 | 17196 | 17307 | 66363 | 63026 | |
| 2 | Expenses | |||||
| (a) Purchase of traded goods | 14099 | 12981 | 16062 | 58940 | 53478 | |
| (b) (Increase)/decrease in inventories of traded goods | 3126 | 2904 | (52) | 3071 | 5286 | |
| (c) Employee benefits expense | 38 | 334 | 182 | 651 | 591 | |
| (d) Finance costs | 3 | 1 | 1 | 8 | 4 | |
| (e) Depreciation and amortisation expense | 3 | 3 | 2 | 12 | 10 | |
| (f) Foreign exchange difference expense # | 383 | 73 | 56 | 1007 | 379 | |
| (g) Other expenses | 54 | 285 | 45 | 456 | 238 | |
| Total expenses | 17706 | 16581 | 16296 | 64145 | 59986 | |
| 3 | Profit/(loss) before exceptional items & tax (1+/-2) | 613 | 615 | 1011 | 2218 | 3040 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit/(loss) before tax (3+/-4) | 613 | 615 | 1011 | 2218 | 3040 |
| 6 | Tax expense: | |||||
| (a) Current tax | 42 | 205 | 331 | 482 | 824 | |
| (b) Deferred tax | 106 | (42) | (47) | 86 | (17) | |
| 7 | Profit/(loss) for the period (5+/-6) | 465 | 452 | 727 | 1650 | 2233 |
| 8 | Add/ (Less): Other comprehensive income: | |||||
| Items that will not be reclassified to profit or loss | (2) | (2) | (3) | (7) | (6) | |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| 9 | Total comprehensive income for the period (7+/-8) | 463 | 450 | 724 | 1643 | 2227 |
| 10 | Paid-up equity share capital (Face value of share: Re.1) | 183 | 183 | 183 | 183 | 183 |
| 11 | Other equity | 12842 | 12483 | |||
| 12 | Earnings per share in Rs. | |||||
| – Basic | @ 2.53 | @ 2.47 | @ 3.96 | 8.99 | 12.17 | |
| – Diluted | @ 2.53 | @ 2.47 | @ 3.96 | 8.99 | 12.17 |
| Sr.No. | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, Plant and Equipment | 76 | 52 | |
| (b) Intangible Assets | 9 | 13 | |
| (c) Deferred Tax Assets (Net) | – | 19 | |
| (d) Other non-current assets | 83 | 89 | |
| (e) Income Tax Asset (net) | 197 | – | |
| Total Non-Current Assets | 365 | 173 | |
| 2 | Current assets | ||
| (a) Inventories | 3256 | 6327 | |
| (b) Financial Assets | |||
| (i) Other Investments | 5211 | 6833 | |
| (ii) Trade receivables | 12341 | 10478 | |
| (iii) Cash and cash equivalents | 229 | 997 | |
| (iv) Bank balances other than (iii) above | 763 | 160 | |
| (v) Loans & other financial assets | 332 | – | |
| (c) Other current assets | 836 | 1249 | |
| Total Current Assets | 22968 | 26044 | |
| TOTAL ASSETS | 23333 | 26217 | |
| B | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) Equity Share Capital | 183 | 183 | |
| (b) Other Equity | 12842 | 12483 | |
| Total Equity | 13025 | 12666 | |
| Liabilities | |||
| 1 | Non-current liabilities | ||
| (a) Financial Liabilities | |||
| Borrowings | 49 | 49 | |
| (b) Provisions | 85 | 26 | |
| (c) Deferred tax liabilities (Net) | 65 | – | |
| Total Non-Current Liabilities | 199 | 75 | |
| 2 | Current Liabilities | ||
| (a) Financial Liabilities | |||
| (i) Trade Payables | |||
| – Total Outstanding Dues of Micro Enterprises & Small Enterprises | 5 | 2 | |
| – Total Outstanding Dues of Creditors other than Micro Enterprises & Small Enterprises | 9581 | 12514 | |
| (ii) Other financial liabilities | 495 | 708 | |
| (b) Provisions | 17 | 13 | |
| (c) Other current liabilities | 10 | 13 | |
| (d) Current Tax Liabilities (Net) | – | 226 | |
| Total Current Liabilities | 10108 | 13476 | |
| TOTAL EQUITY AND LIABILITIES | 23333 | 26217 |
| Sr. No. | Particulars | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|
| Cash flows from operating activities | |||
| Profit/(loss) before tax | 2218 | 3040 | |
| Adjustments for: | |||
| Interest income | (42) | (23) | |
| Net (gain)/loss on sale of current investments | (495) | (307) | |
| Net (gain)/loss on financial liabilities designated as at fair value through profit or loss | (582) | 276 | |
| Net (gain)/loss on financial assets mandatorily measured at fair value through profit or loss | 348 | (156) | |
| (Profit)/ Loss on disposal of Property, Plant and Equipment (net) | 5 | – | |
| Finance costs | 8 | 4 | |
| Remeasurement of defined benefit obligations through OCI | (9) | (9) | |
| Depreciation & amortization of non-current assets | 12 | 10 | |
| 1463 | 2835 | ||
| Movements in working capital: | |||
| Decrease/(increase) in inventories | 3071 | 5656 | |
| Decrease/(increase) in trade & other receivables | (1863) | 147 | |
| (Increase)/decrease in other assets | (133) | (142) | |
| Increase/(decrease) in trade payables | (3278) | (5572) | |
| Increase/(decrease) in provisions | 64 | 3 | |
| Increase/(decrease) in other liabilities | (324) | 3 | |
| Cash generated from Operations | (1000) | 2930 | |
| Interest and other finance expenses | (8) | (4) | |
| Income taxes paid | (600) | (555) | |
| A | Cash Flow before extraordinary items | (1608) | 2371 |
| Cash flows from investing activities | |||
| Payments for acquisition of Investments | (61556) | (56775) | |
| Proceeds from sale of Investments | 63673 | 56150 | |
| Payment for acquisition of Property, Plant & Equipment including CWIP and capital advances | (89) | (5) | |
| Proceed from Sale of Property, Plant & Equipment | 54 | – | |
| Interest received | 42 | 23 | |
| B | Net cash flows from/(used in) investing activities | 2124 | (607) |
| Cash flows from financing activities | |||
| Proceeds from/(Repayment of) borrowing | – | – | |
| Dividend paid (including dividend tax, where applicable) on equity shares | (1284) | (1238) | |
| C | Net cash flows from/(used in) financing activities | (1284) | (1238) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (768) | 526 | |
| Cash and cash equivalents at the beginning of the year | 997 | 471 | |
| Cash and cash equivalents at the end of the year | 229 | 997 | |
| Components of cash and cash equivalents | |||
| Cash on hand | – | – | |
| Balances with banks – in current accounts | 229 | 997 | |
| Total cash and cash equivalents | 229 | 997 |