V.I.P. Industries Limited — Quarter and year ended March 31, 2026 (as reported in the document dated May 15, 2026)
| Sr No | Particulars | Standalone (For the Quarter Ended March 31, 2026 (unaudited)) | Standalone (For the Quarter Ended December 31, 2025 (unaudited)) | Standalone (For the Quarter Ended March 31, 2025 (unaudited)) | Standalone (For the Year Ended March 31, 2026 (audited)) | Standalone (For the Year Ended March 31, 2025 (audited)) | Consolidated (For the Quarter Ended March 31, 2026 (unaudited)) | Consolidated (For the Quarter Ended December 31, 2025 (unaudited)) | Consolidated (For the Quarter Ended March 31, 2025 (unaudited)) | Consolidated (For the Year Ended March 31, 2026 (audited)) | Consolidated (For the Year Ended March 31, 2025 (audited)) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Income | ||||||||||
| (a) Revenue from operations | 430.61 | 453.17 | 488.13 | 1,849.09 | 2,169.66 | 436.23 | 454.13 | 494.21 | 1,858.13 | 2,178.43 | |
| (b) Other Income | 5.79 | 4.79 | 7.00 | 29.96 | 14.84 | 3.72 | 3.29 | 3.79 | 22.36 | 10.92 | |
| Total Income | 436.40 | 457.96 | 495.13 | 1,879.05 | 2,184.50 | 439.95 | 457.42 | 498.00 | 1,880.49 | 2,189.35 | |
| 2 | Expenses: | ||||||||||
| a) Cost of Materials consumed (Refer note 11) | 147.03 | 124.67 | 134.17 | 539.16 | 491.10 | 212.61 | 176.01 | 200.68 | 799.68 | 688.60 | |
| b) Purchase of Stock-in-trade (Refer note 11) | 137.98 | 110.29 | 163.56 | 565.03 | 622.93 | 50.26 | 38.85 | 70.07 | 207.31 | 320.80 | |
| c) Changes in Inventories of finished goods, work-in-progress and stock-in-trade (Refer note 11) | 21.60 | 90.52 | (5.64) | 174.33 | 191.71 | 10.91 | 105.49 | (8.25) | 177.74 | 175.28 | |
| d) Employee Benefits Expense (Refer note 13) | 36.79 | 41.91 | 37.04 | 151.11 | 157.01 | 54.72 | 56.07 | 54.38 | 217.99 | 225.29 | |
| e) Finance Costs | 19.41 | 15.63 | 15.96 | 67.13 | 68.56 | 20.12 | 15.96 | 16.88 | 70.34 | 73.20 | |
| f) Depreciation and Amortisation expense | 28.02 | 29.25 | 27.55 | 116.57 | 106.11 | 30.73 | 31.98 | 30.29 | 127.29 | 119.06 | |
| g) Other expenses | 185.28 | 148.00 | 162.67 | 671.31 | 654.31 | 189.93 | 154.54 | 170.83 | 696.34 | 686.17 | |
| Total Expenses | 576.11 | 560.27 | 535.31 | 2,284.64 | 2,291.73 | 569.28 | 578.90 | 534.88 | 2,296.69 | 2,288.40 | |
| 3 | Profit/(Loss) before exceptional item and tax (1-2) | (139.71) | (102.31) | (40.18) | (405.59) | (107.23) | (129.33) | (121.48) | (36.88) | (416.20) | (99.05) |
| 4 | Exceptional item- Income (Refer note 6) | 0.53 | 67.57 | – | 63.03 | – | 0.53 | 71.24 | 4.25 | 78.18 | 7.83 |
| 5 | Profit/(Loss) before tax (3+4) | (139.18) | (34.74) | (40.18) | (342.56) | (107.23) | (128.80) | (50.24) | (32.63) | (338.02) | (91.22) |
| 6 | Tax Expense : | ||||||||||
| – Current Tax | – | – | – | – | – | (1.01) | 1.71 | 3.89 | 2.99 | 3.93 | |
| – Deferred Tax | 3.15 | 3.45 | (9.67) | 0.32 | (25.83) | 1.11 | 0.92 | (9.16) | (3.00) | (26.36) | |
| 7 | Profit/(Loss) for the period (5-6) | (142.33) | (38.19) | (30.51) | (342.88) | (81.40) | (128.90) | (52.87) | (27.36) | (338.01) | (68.79) |
| Sr No | Particulars | Standalone (For the Quarter Ended March 31, 2026 (unaudited)) | Standalone (For the Quarter Ended December 31, 2025 (unaudited)) | Standalone (For the Quarter Ended March 31, 2025 (unaudited)) | Standalone (For the Year Ended March 31, 2026 (audited)) | Standalone (For the Year Ended March 31, 2025 (audited)) | Consolidated (For the Quarter Ended March 31, 2026 (unaudited)) | Consolidated (For the Quarter Ended December 31, 2025 (unaudited)) | Consolidated (For the Quarter Ended March 31, 2025 (unaudited)) | Consolidated (For the Year Ended March 31, 2026 (audited)) | Consolidated (For the Year Ended March 31, 2025 (audited)) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 8 | Other Comprehensive Income | ||||||||||
| A. (i) Items that will not be reclassified to Profit or Loss | (2.59) | 1.53 | 1.45 | (2.14) | 4.41 | (2.59) | 1.49 | 2.11 | (2.17) | 5.79 | |
| (ii) Income tax relating to items that will not be reclassified to Profit or Loss | 0.46 | (0.29) | (0.18) | 0.27 | (0.56) | 0.45 | (0.28) | (0.30) | 0.24 | (0.80) | |
| B. (i) Items that will be reclassified to Profit or Loss | – | – | – | – | – | 4.94 | 0.50 | (1.75) | 9.48 | (8.46) | |
| (ii) Income tax relating to items that will be reclassified to Profit or Loss | – | – | – | – | – | – | – | – | – | – | |
| Total Other Comprehensive Income/(Loss) | (2.13) | 1.24 | 1.27 | (1.87) | 3.85 | 2.80 | 1.71 | 0.06 | 7.55 | (3.47) | |
| 9 | Total Comprehensive Income/(Loss) for the period (7+8) | (144.46) | (36.95) | (29.24) | (344.75) | (77.55) | (126.10) | (51.16) | (27.30) | (330.46) | (72.26) |
| 10 | Paid-up equity share capital (face value of Rs 2 per share) | 28.41 | 28.41 | 28.40 | 28.41 | 28.40 | 28.41 | 28.41 | 28.40 | 28.41 | 28.40 |
| 11 | Reserves excluding revaluation reserves as at balance sheet date | – | – | – | 180.31 | 521.27 | – | – | – | 261.09 | 587.76 |
| 12 | Basic Earnings/(Loss) Per Share (EPS) (Rs) | (10.02) | (2.69) | (2.14) | (24.14) | (5.73) | (9.07) | (3.72) | (1.92) | (23.79) | (4.84) |
| 13 | Diluted Earnings/(Loss) Per Share (EPS) (Rs) | (10.02) | (2.69) | (2.14) | (24.13) | (5.72) | (9.07) | (3.72) | (1.92) | (23.79) | (4.83) |
| Particulars | Standalone As at March 31, 2026 (audited) | Standalone As at March 31, 2025 (audited) | Consolidated As at March 31, 2026 (audited) | Consolidated As at March 31, 2025 (audited) |
|---|---|---|---|---|
| ASSETS | ||||
| Non-current assets | ||||
| Property, plant and equipment | 166.42 | 147.56 | 206.74 | 193.02 |
| Right of Use Assets | 286.97 | 298.85 | 294.87 | 307.33 |
| Capital work-in-progress | 3.18 | 7.40 | 14.58 | 17.67 |
| Investment properties | 4.61 | 4.45 | 4.61 | 4.45 |
| Other intangible assets | 1.02 | 1.92 | 1.02 | 1.93 |
| Intangible assets under development | – | 0.31 | – | 0.31 |
| Equity Investments in Subsidiaries | 6.52 | 6.52 | – | – |
| Financial assets | ||||
| – i) Investments | 35.98 | 48.87 | 2.56 | 5.48 |
| – ii) Other financial assets | 24.25 | 27.57 | 28.97 | 31.87 |
| Deferred tax assets (net) | 55.35 | 55.40 | 54.35 | 50.36 |
| Current tax assets (net) | 18.52 | 20.43 | 23.29 | 24.18 |
| Other non-current assets | 2.21 | 7.45 | 2.45 | 8.16 |
| Total non-current assets | 605.03 | 626.73 | 633.44 | 644.76 |
| Current assets | ||||
| Inventories | 355.13 | 575.11 | 472.45 | 698.42 |
| Financial assets | ||||
| – i) Investments | 70.41 | 0.20 | 70.41 | 0.20 |
| – ii) Trade receivables | 265.68 | 368.18 | 270.54 | 368.34 |
| – iii) Cash and cash equivalents | 23.82 | 27.62 | 31.71 | 37.97 |
| – iv) Bank balances other than cash and cash equivalents | 1.73 | 2.20 | 13.83 | 9.94 |
| – v) Other financial assets | 10.57 | 11.67 | 10.86 | 12.33 |
| Other current assets | 80.75 | 73.30 | 98.75 | 84.41 |
| Assets classified as held for sale | 2.23 | – | 2.23 | – |
| Total current assets | 810.32 | 1,058.28 | 970.78 | 1,211.61 |
| Total assets | 1,415.35 | 1,685.01 | 1,604.22 | 1,856.37 |
| EQUITY AND LIABILITIES | ||||
| EQUITY | ||||
| Equity share capital | 28.41 | 28.40 | 28.41 | 28.40 |
| Other equity | 180.31 | 521.27 | 261.09 | 587.76 |
| Total equity | 208.72 | 549.67 | 289.50 | 616.16 |
| LIABILITIES | ||||
| Non-current liabilities | ||||
| Financial liabilities | ||||
| – i) Lease liabilities | 256.83 | 266.86 | 263.94 | 274.59 |
| – ii) Other financial liabilities | 0.81 | 0.96 | 0.81 | 0.96 |
| Provisions | 17.40 | 16.07 | 17.40 | 16.07 |
| Other non-current liabilities | 0.05 | 0.06 | 0.05 | 0.06 |
| Total non-current liabilities | 275.09 | 283.95 | 282.20 | 291.68 |
| Current liabilities | ||||
| Financial liabilities | ||||
| – i) Borrowings | 382.61 | 328.83 | 410.75 | 415.25 |
| – ii) Trade payables | ||||
| — a) Total outstanding dues of micro and small enterprises | 50.24 | 47.96 | 50.24 | 47.96 |
| — b) Total outstanding dues other than micro and small enterprises | 341.85 | 336.78 | 398.77 | 338.36 |
| – iii) Lease liabilities | 61.05 | 59.40 | 63.08 | 61.26 |
| – iv) Other financial liabilities | 13.63 | 3.89 | 13.71 | 4.35 |
| Provisions | 8.49 | 6.45 | 14.06 | 11.51 |
| Current tax liabilities (net) | – | – | 0.29 | 1.04 |
| Other current liabilities | 73.67 | 68.08 | 81.62 | 68.80 |
| Total current liabilities | 931.54 | 851.39 | 1,032.52 | 948.53 |
| Total liabilities | 1,206.63 | 1,135.34 | 1,314.72 | 1,240.21 |
| Total equity and liabilities | 1,415.35 | 1,685.01 | 1,604.22 | 1,856.37 |
| Particulars | Standalone: For the Year Ended March 31, 2026 (audited) | Standalone: For the Year Ended March 31, 2025 (audited) | Consolidated: For the Year Ended March 31, 2026 (audited) | Consolidated: For the Year Ended March 31, 2025 (audited) |
|---|---|---|---|---|
| Cash flows from operating activities | ||||
| Profit/(Loss) before tax | (342.56) | (107.23) | (338.02) | (91.22) |
| Adjustments for: | ||||
| Depreciation and amortisation Expenses | 116.57 | 106.11 | 127.29 | 119.06 |
| Dividend Income classified as investing cash flows | (5. |