Valiant Laboratories Limited — Quarter and year ended 31st March, 2026
| Sr. No. | Particulars | Standalone Quarter Ended | Standalone Year Ended |
|---|---|---|---|
| 31-Mar-2026 (Audited) | 31-Dec-2025 (Audited) | ||
| 1 | Income | ||
| Revenue from Operations | 6,530.34 | 5,474.42 | |
| Other Income | 77.27 | 60.51 | |
| Total Income | 6,607.61 | 5,534.93 | |
| 2 | Expenses | ||
| a) | Cost of Materials consumed | 4,950.43 | 4,015.06 |
| b) | Changes in inventories of Finished Goods, WIP & Stock-In-Trade | 218.85 | 50.56 |
| c) | Purchases of stock in Trade | 247.83 | 838.53 |
| d) | Employee benefit expenses | 129.07 | 123.84 |
| e) | Finance Cost | 1.72 | 3.47 |
| f) | Depreciation and Amortization | 52.12 | 71.53 |
| g) | Other expenses | 534.10 | 421.02 |
| Total Expenses | 6,134.12 | 5,524.00 | |
| 3 | Profit/(Loss) before exceptional item & tax (1 – 2) | 473.49 | 10.93 |
| 4 | Exceptional Items | – | – |
| 5 | Profit/(Loss) before tax (3 – 4) | 473.49 | 10.93 |
| 6 | Tax expense (Net) | ||
| (a) | Current Year Tax | 104.88 | – |
| (b) | Deferred Tax | 15.32 | 7.62 |
| Total Tax expense (Net) | 120.21 | 7.62 | |
| 7 | Net Profit / ( Loss) for the period (5-6) | 353.28 | 3.30 |
| 8 | Other Comprehensive Income | ||
| Item that will not be reclassified to statement of Profit and Loss | |||
| Remeasurement of defined benefit Liability / Assets, net of Taxes | (1.25) | – | |
| Fair value changes on Investments, net of Taxes | – | – | |
| Total Other Comprehensive Income | (1.25) | – | |
| 9 | (Total of profit and other comprehensive income for the year) (7+8) | 352.03 | 3.30 |
| 10 | Other Equity excluding revaluation reserve | ||
| 11 | Paid up equity share capital (face value of Rs.10 each) | ||
| Earning per equity share (in Rs.) (not annualised) | 5,431.25 | 5,431.25 | |
| (a) | Basic | 0.65 | 0.01 |
| (b) | Diluted | 0.70 | 0.01 |
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-2026 (Audited) | 31-Dec-2025 (Audited) | ||
| 1 | Income | ||
| Revenue from Operations | 9,198.18 | 5,246.05 | |
| Other Income | 17.12 | 62.78 | |
| Total Income | 9,215.30 | 5,308.83 | |
| 2 | Expenses | ||
| a) | Cost of Materials consumed | 6,845.52 | 4,450.18 |
| b) | Purchases of stock in Trade | 247.83 | 186.50 |
| c) | Changes in inventories of Finished Goods, WIP & Stock-In-Trade | 119.62 | (139.70) |
| d) | Employee benefit expenses | 256.38 | 194.76 |
| e) | Finance Cost | 101.11 | 68.21 |
| f) | Depreciation, Amortization and impairment Expense | 292.70 | 204.79 |
| g) | Other expenses | 1,247.44 | 643.10 |
| Total Expenses | 9,110.62 | 5,607.84 | |
| 3 | Profit/(Loss) before exceptional item & tax (1 – 2) | 104.68 | (299.01) |
| 4 | Exceptional Items | – | – |
| 5 | Profit/(Loss) before tax (3-4) | 104.68 | (299.01) |
| 6 | Tax expense (Net) | ||
| (a) | Current Year Tax | 104.18 | – |
| (b) | Deferred Tax | (175.37) | 406.61 |
| Total Tax expense (Net) | (71.19) | 406.61 | |
| 7 | Net Profit / (Loss) for the period (5-6) | 175.87 | (705.62) |
| 8 | Other Comprehensive Income | ||
| Item that will not to be reclassified to statement of Profit and Loss | |||
| Remeasurement of defined benefit Liability / Assets, net of Taxes | 0.20 | – | |
| Fair value changes on Investments, net of Taxes | – | – | |
| Total Other Comprehensive Income | 0.20 | – | |
| 9 | (Total of profit and other comprehensive income for the year) (7+8) | 176.07 | (705.62) |
| 10 | Other Equity excluding revaluation reserve | – | – |
| 11 | Profit attributable to: | ||
| Owners of the Company | 175.87 | (705.62) | |
| Non-Controlling Interest | |||
| Total Comprehensive Income attributable to: | |||
| Owners of the Company | 176.07 | (705.62) | |
| Non-Controlling Interest | |||
| 12 | Paid up equity share capital (face value of Rs.10 each) | 5,431.25 | 5,431.25 |
| Earning per equity share (in Rs.) (not annualised) | |||
| (a) | Basic | 0.32 | (1.30) |
| (b) | Diluted | 0.35 | (1.44) |
| Particulars | Standalone 31-Mar-2026 (Audited) | Standalone 31-Mar-2025 (Audited) | Consolidated 31-Mar-2026 (Audited) | Consolidated 31-Mar-2025 (Audited) |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets | ||||
| (a) Property, Plant and Equipment | 2,836.56 | 2,949.56 | 22,578.87 | 4,788.26 |
| (b) Right of use Assets | 122.57 | 44.66 | 122.57 | 44.66 |
| (c) Capital work-in-progress | 35.73 | 16.61 | 608.45 | 15,578.06 |
| (d) Other Intangible Assets | 8.00 | 7.48 | 11.15 | 10.80 |
| (e) Goodwill on consolidation | – | – | – | – |
| (f) Financial Assets | ||||
| (i) Investment in Subsidiaries | 16,505.80 | 16,505.80 | – | – |
| (ii) Other Financial Assets | 145.50 | 282.07 | 240.55 | 357.16 |
| (g) Other non-current assets | 3.00 | – | 3.73 | 45.00 |
| Total Non-Current Assets | 19,657.17 | 19,806.19 | 23,565.32 | 20,823.94 |
| Current assets | ||||
| (a) Inventories | 2,297.04 | 395.58 | 4,542.62 | 398.87 |
| (b) Financial Assets | ||||
| (i) Investments | 2,598.02 | – | 2,609.40 | – |
| (ii) Trade Receivables | 8,325.48 | 7,210.02 | 9,356.48 | 7,212.19 |
| (iii) Cash and Cash Equivalents | 307.30 | 479.89 | 352.81 | 491.65 |
| (iv) Bank Balances Other than Cash & Cash Equivalents | 351.74 | 2,254.00 | 352.74 | 7,107.49 |
| (v) Loans | 3.69 | 5.86 | 4.19 | 6.16 |
| (vi) Other | – | – | – | – |
| (c) Other Current Assets | 4,967.16 | 1,429.55 | 5,445.65 | 3,826.36 |
| (d) Current Tax Assets (Net) | 81.71 | 147.03 | 168.44 | 219.06 |
| Total Current Assets | 18,932.15 | 11,921.93 | 22,832.34 | 19,261.79 |
| TOTAL ASSETS | 38,589.31 | 31,728.11 | 46,397.66 | 40,085.75 |
| EQUITY AND LIABILITIES | ||||
| EQUITY | ||||
| (a) Equity Share Capital | 5,431.25 | 4,345.00 | 5,431.25 | 4,345.00 |
| (b) Other Equity | 26,544.62 | 19,093.31 | 25,657.26 | 19,086.01 |
| Total Equity | 31,975.87 | 23,438.31 | 31,088.51 | 23,431.01 |
| **LI |