VELLORA IMPACT LIMITED (Formerly known as Pratiksha Chemicals Limited) — Quarter ended 31st March, 2026 and year ended 31st March, 2026
The document includes an annexure and auditor report, but the only financial tables provided are Balance Sheet, Standalone Audited Results, and Cash Flow Statement (plus one audit-qualification impact table).
| Description | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 80.91 | 18.20 |
| Capital Work-in-Progress | ||
| Investment Property | ||
| Goodwill | ||
| Other Intangible Assets | ||
| Intangible Assets under Development | ||
| Biological Assets Other Than bearer plants | ||
| Financial Assets | ||
| – Investments | 0.03 | 0.03 |
| – Loans and Advances | ||
| – Other Financial Asset | 14.05 | 14.05 |
| Deferred tax assets (net) | 0.00 | 0.00 |
| Other Non-current assets | 30.49 | 53.18 |
| Total Non-Current Assets | 125.48 | 85.46 |
| Current Assets | ||
| Inventories | 0.00 | 164.72 |
| Financial Assets | ||
| – Investments | ||
| – Trade Receivables | 9.12 | 72.81 |
| – Cash and Cash Equivalent | 48.58 | 5.44 |
| – Other balances with banks | ||
| – Loans and Advances | ||
| – Other Financial Assets | 0.00 | 5.93 |
| Current tax assets (net) | ||
| Other current assets | 0.00 | 0.68 |
| Total Current Assets | 57.70 | 249.58 |
| TOTAL ASSETS | 183.18 | 335.04 |
| Description | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 557.03 | 557.03 |
| Other Equity | (461.18) | (960.46) |
| Equity attributable to Equity Holders of the Parent | 95.86 | (403.42) |
| Non-controlling interests | 0.00 | 0.00 |
| Total Equity | 95.86 | (403.42) |
| Liabilities | ||
| Non-Current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 0.00 | 0.00 |
| – Trade Payables | ||
| – Other Financial Liabilities | ||
| Deferred tax liabilities (net) | 1.74 | 3.28 |
| Provisions | ||
| Other Non-Current Liabilities | ||
| Total Non-Current liabilities | 1.74 | 3.28 |
| Current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 3.60 | 352.19 |
| – Trade Payables | 55.18 | 356.25 |
| – Other Financial Liabilities | ||
| Other current liabilities | 6.67 | 17.91 |
| Provisions | 0.00 | 8.84 |
| Current tax liabilities (net) | 20.14 | 0.00 |
| Total liabilities | 85.58 | 735.19 |
| TOTAL EQUITY AND LIABILITIES | 183.18 | 335.04 |
| Particulars | Quarter ended on | Year ended on |
|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| Income from Operations | ||
| I Revenue from operation | 117.94 | 16.03 |
| II Other Income | 11.42 | 6.64 |
| III Total Income ( I + II) | 129.36 | 22.67 |
| IV Expenses | ||
| a) Cost of Material Consumed | 13.35 | 0.00 |
| b) Purchase of Stock in Trade | (4.55) | 0.00 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (8.80) | 0.23 |
| d) Employee Benefit Expense | 0.01 | (0.27) |
| e) Finance cost | 0.75 | 0.00 |
| f) Depreciation & amortization | 0.19 | 0.24 |
| g) Other Expenditure | 58.75 | 4.17 |
| Total Expenses (IV) | 59.69 | 4.37 |
| V Profit/(Loss) before extra ordinary and exceptional Items and tax (III – IV) | 69.66 | 18.30 |
| VI Exceptional Items | ||
| VII Profit/(Loss) before extra ordinary Items and tax (V -VI) | 69.66 | 18.30 |
| VIII Extra Ordinary Items | (10.20) | 8.62 |
| IX Profit / (Loss) before Tax (VII- VIII ) | 59.47 | 9.68 |
| X Tax expense | ||
| (i) Current Tax | 24.50 | 0.00 |
| (ii) Deferred Tax | 13.85 | 0.41 |
| (iii) Tax of earlier years | ||
| XI Profit (Loss) for the period from continuing operations (IX – X) | 21.12 | 9.27 |
| XII Profit/(loss) from discontinuing operations | ||
| XIII Tax expense of discontinuing operations | ||
| XIV Profit/(loss) from Discontinuing operations (after tax) (XII – XIII) | ||
| XV Profit (Loss) for the period (XI + XIV) | 21.12 | 9.27 |
| XVI Other Comprehensive Income: | ||
| A. (i) Items that will not be reclassified to profit or loss | ||
| (ii) Income tax relating to items that will not be reclassified to profit or loss | ||
| B. (i) Items that will be reclassified to profit or loss | ||
| (ii) Income tax relating to items that will be reclassified to profit or loss | ||
| XVII Comprising Profit (Loss) and Other comprehensive Income | 21.12 | 9.27 |
| Share of Profit / (loss) of associates * | ||
| Minority Interest* | ||
| 16 Net Profit / (Loss) for the year | 21.12 | 9.27 |
| XVIII Paid up equity share capital | 557.03 | 557.03 |
| Face value of equity share capital | 10.00 | 10.00 |
| 18 Reserve excluding Revaluation Reserves | ||
| XIX Earnings Per Share (for continuing operation): | ||
| a) Basic | 0.00 | 0.00 |
| b) Diluted | 0.00 | 0.00 |
| XX Earnings Per Share (for discontinued operation) | ||
| a) Basic | 0.38 | 0.17 |
| b) Diluted | 0.38 | 0.17 |
| XXI Earnings Per Share (for discontinued & continuing operation) | ||
| a) Basic | 0.38 | 0.17 |
| b) Diluted | 0.38 | 0.17 |
| Particulars | Year ended 31st March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Profit before tax | 527.24 | (771.11) |
| Adjusted for : | ||
| Depreciation | 0.93 | 23.81 |
| Deferred Tax | 0.00 | |
| Impairment loss provision | (150.00) | 89.37 |
| Profit on Sale of Assets | (585.00) | 0.00 |
| Finance costs | 14.25 | (719.82) / 35.90 / 149.08* |
| Operating Profit before Working Capital Changes | (192.58) / (622.03)* | |
| Adjustments for : | ||
| Inventories | 314.72 | 601.23 |
| Trade receivables | 63.69 | 207.57 |
| Other current assets | (2.76) | (2.99) |
| Trade payables | (301.07) | (225.97) |
| Short term provisions | (8.84) | 2.01 |
| Other liabilities | (11.24) | 54.51 / (0.49) / 581.36* |
| Operating Profit after Working Capital Changes | (138.07) / (40.66)* | |
| Taxes paid | 0.00 | 10.59 |
| Net Cash outflow from Operating Activities | (138.07) | (30.07) |
| B CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Property, plant and equipment | (81.10) | 25.80 |
| Sale of Assets | 602.47 | |
| Non-current investments | ||
| Other non-current financial asttes | 0.00 | 0.14 |
| Other non-current assets | 22.69 | 33.95 |
| Net Cash (used in) Investing Activities | 544.05 | 59.90 |
| C CASH FLOW FROM FINANCING ACTIVITIES : | ||
| Repayment of long term borrowings | ||
| Finance costs | (14.25) | (35.90) |
| Interim dividend paid | 0.00 | 0.00 |
| Short term borrowings | (348.59) | 352.19 |
| Non-current borrowings | (344.55) | |
| Net Cash (used in) Financing Activities | (362.85) | (28.25) |
| Net Increase in Cash and Cash Equivalents [A + B + C] | 43.14 | 1.57 |
| Opening Balance of Cash and Equivalents | 5.44 | 3.87 |
| Closing Balance of Cash and Cash Equivalents | 48.58 | 5.44 |
| Cash and cash equivalents comprises: | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| Balances in current account with banks | 48.58 | 4.44 |
| Cash on hand | 0.00 | 1.00 |
| Cash and cash equivalents in Cash Flow Statement | 48.58 | 5.44 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 | Cash flows/non cash changes |
|---|---|---|---|
| Borrowings – Non Current | 0.00 | 0.00 | 0.00 |
| Borrowings – Current | 3.60 | 352.19 | 348.59 |
| Description | Details | Additional Details |
|---|---|---|
| Whether results are audited or unaudited | Audited | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification | |
| Auditor’s opinion | Qualified opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | ||
| Audit firm’s name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto |
| 1 | M/S Chandabhoy & Jassoobhoy | Yes |