V-Mart Retail Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 8) |
Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer note 8) |
Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income: | |||||
| I Revenue from operations | 97,089 | 1,12,638 | 78,008 | 3,78,936 | 3,25,386 |
| II Other income | 472 | 396 | 233 | 1,504 | 1,212 |
| III. Total Income (I + II) | 97,561 | 1,13,034 | 78,241 | 3,80,440 | 3,26,598 |
| IV. Expenses: | |||||
| a) Purchase of stock-in-trade | 69,759 | 62,369 | 69,059 | 2,48,693 | 2,30,048 |
| b) Changes in inventories of stock-in-trade | (3,881) | 9,539 | (16,868) | (70) | (17,076) |
| c) Employee benefits expense | 10,053 | 10,178 | 9,744 | 39,488 | 36,338 |
| d) Finance costs | 1,924 | 2,055 | 1,740 | 7,548 | 13,646 |
| e) Depreciation and amortization expense | 8,014 | 7,789 | 5,436 | 29,705 | 23,299 |
| f) Other expenses | 10,530 | 9,602 | 9,259 | 39,479 | 38,365 |
| Total expenses (IV) | 96,399 | 1,01,532 | 78,370 | 3,64,843 | 3,24,620 |
| V. Profit/(loss) before exceptional item and tax (III – IV) | 1,162 | 11,502 | (129) | 15,597 | 1,978 |
| VI. Exceptional gain/(loss) (Refer note 5) | 92 | (211) | 2,418 | (119) | 2,418 |
| VII. Profit before tax (V+VI) | 1,254 | 11,291 | 2,289 | 15,478 | 4,396 |
| VIII. Tax expense: | |||||
| – Current tax | (373) | 2,270 | (568) | 2,140 | 7 |
| – Tax related to earlier years | 33 | – | – | 33 | – |
| – Deferred tax charge/(credit) | 466 | 222 | 1,006 | 905 | (188) |
| Total tax expense/(credit) (VIII) | 126 | 2,492 | 438 | 3,078 | (181) |
| IX. Profit for the period/year (VII-VIII) | 1,128 | 8,799 | 1,851 | 12,400 | 4,577 |
| X. Other comprehensive income/(loss) | |||||
| Items that will not be reclassified to statement of profit or loss: | |||||
| (i) Remeasurement gain/(loss) of net defined benefit obligations | 77 | (31) | (119) | (26) | (375) |
| (ii) Income tax on above | (19) | 8 | 30 | 7 | 94 |
| Total other comprehensive income/(loss) | 58 | (23) | (89) | (19) | (281) |
| XI. Total comprehensive income for the period/year (IX + X) | 1,186 | 8,776 | 1,762 | 12,381 | 4,296 |
| XII. Paid-up equity share capital (face value of Rs.10 each) | 7,946 | 7,944 | 1,980 | 7,946 | 1,980 |
| XIII. Other equity | 87,164 | 79,038 | |||
| XIV. Earnings/(loss) per share (Nominal value of Rs.10 each) (Not annualised) (Refer note 6) | |||||
| (a) Basic (Rs.) | 1.49 | 11.08 | 2.34 | 11.79 | 5.78 |
| (b) Diluted (Rs.) | 1.48 | 11.03 | 2.31 | 11.74 | 5.72 |
| Particulars | March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| EBITDA (Rs. Lakhs) | 10,628 | 20,950 | 6,814 | 51,346 | 37,711 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 58,360 | 52,741 |
| Capital work-in-progress | 827 | 431 |
| Goodwill | 150 | 150 |
| Other intangible assets | 3,057 | 3,973 |
| Right-of-use assets | 75,023 | 46,988 |
| Financial assets | ||
| – Other financial assets | 5,754 | 4,618 |
| Income tax assets (net) | 788 | 678 |
| Deferred tax assets (net) | 7,590 | 8,488 |
| Other non-current assets | 2,464 | 2,978 |
| Total Non-current assets | 1,54,013 | 1,21,045 |
| Current assets | ||
| Inventories | 98,753 | 98,683 |
| Financial assets | ||
| – Investments | 1,838 | 505 |
| – Cash and cash equivalents | 1,953 | 3,942 |
| – Loans | 17 | 28 |
| – Other financial assets | 3,721 | 3,997 |
| Other current assets | 17,695 | 15,424 |
| Total Current Assets | 1,23,977 | 1,22,579 |
| Total Assets | 2,77,990 | 2,43,624 |
| II. EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 7,946 | 1,980 |
| Other equity | 87,164 | 79,038 |
| Total Equity | 95,110 | 81,018 |
| LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Lease liabilities | 61,348 | 44,097 |
| Employee benefit obligations | 1,928 | 1,700 |
| Total Non-current liabilities | 63,276 | 45,797 |
| Current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 10,001 | 14,896 |
| – Lease liabilities | 24,410 | 19,258 |
| – Trade payables | ||
| a) total outstanding dues of micro enterprises and small enterprises | 21,587 | 19,212 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 27,510 | 32,091 |
| – Other financial liabilities | 33,501 | 29,342 |
| Employee benefit obligations | 970 | 743 |
| Current tax liabilities (net) | 233 | 76 |
| Other current liabilities | 1,392 | 1,191 |
| Total Current liabilities | 1,19,604 | 1,16,809 |
| Total Equity and Liabilities | 2,77,990 | 2,43,624 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Operating activities | ||
| Profit before tax | 15,478 | 4,396 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation and amortization expense | 29,705 | 23,299 |
| Finance costs | 7,548 | 13,646 |
| Loss on sale/discard of property, plant and equipment (net) | 21 | 265 |
| Profit on termination of lease | (365) | (232) |
| Impairment allowance on other assets | 91 | 211 |
| Bad debts and advances written off | 989 | 84 |
| Exceptional loss/(gain) | 119 | (2,418) |
| Employee stock option expense | 903 | 1,608 |
| Interest income | (491) | (409) |
| Profit on sale of investments (net) | (8) | (29) |
| Fair value gain on investment designated at FVTPL | (33) | (35) |
| Liabilities no longer required, written back | (431) | (267) |
| Operating profit before working capital changes | 53,526 | 40,119 |
| Changes in working capital: | ||
| Increase in financial assets and loans | (1,959) | (102) |
| Increase in other assets | (1,796) | (1,612) |
| Increase in inventories | (70) | (17,076) |
| (Decrease)/increase in trade payables | (1,775) | 5,398 |
| Increase in other financial liabilities | 3,743 | 8,555 |
| Increase/(decrease) in other liabilities | 201 | (409) |
| Increase in employee benefit obligations | 310 | 209 |
| Cash flow generated from operations | 52,180 | 35,082 |
| Income tax paid (net of refunds) | (2,126) | (142) |
| Net cash flow generated from operating activities (A) | 50,054 | 34,940 |
| B. Investing activities | ||
| Purchase of property, plant and equipment, including intangible assets, capital work in progress and capital advances | (15,993) | (12,382) |
| Proceeds from sale of property, plant and equipment | 74 | 146 |
| Refund of stamp duty paid on land | 255 | – |
| Payment in respect of right of use assets (lease registration charges) | (463) | (224) |
| Purchase of investments | (15,999) | (26,673) |
| Proceeds from sale of investments | 14,707 | 26,702 |
| Interest received | 145 | 131 |
| Investment in bank deposits (net) | (124) | 71 |
| Net cash flows used in investing activities (B) | (17,398) | (12,229) |
| C. Financing activities | ||
| Proceeds from issue of equity shares including securities premium | 871 | 415 |
| Bonus equity shares issue expenses | (63) | – |
| (Repayment)/proceeds of/from short term borrowings (net) | (4,895) | 3,896 |
| Payment of principal portion of lease liabilities | (22,958) | (12,226) |
| Finance charges on lease liabilities | (4,805) | (11,247) |
| Finance costs paid | (2,795) | (2,330) |
| Net cash flow used in financing activities (C) | (34,645) | (21,492) |
| D. Net (decrease)/increase in cash and cash equivalents (A+B+C) | (1,989) | 1,219 |
| E. Cash and cash equivalents at the beginning of the year | 3,942 | 2,723 |
| F. Cash and cash equivalents at the end of the year (D+E) | 1,953 | 3,942 |
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 8) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer note 8) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Segment revenue | |||||
| Retail Trade | 96,502 | 1,12,023 | 77,184 | 3,76,463 | 3,21,310 |
| Digital Market Place | 990 | 1,067 | 1,054 | 3,718 | 5,056 |
| Total segment revenue | 97,492 | 1,13,090 | 78,238 | 3,80,181 | 3,26,366 |
| Less: Inter segment revenue | 403 | 452 | 230 | 1,245 | 980 |
| Total | 97,089 | 1,12,638 | 78,008 | 3,78,936 | 3,25,386 |
| Segment results | |||||
| Retail Trade | 1,624 | 12,649 | 1,092 | 18,984 | 7,193 |
| Digital Market Place | (42) | (518) | (711) | (1,436) | (3,276) |
| Total | 1,582 | 12,131 | 381 | 17,548 | 3,917 |
| Less: Unallocable finance cost | (198) | (402) | (272) | (1,045) | (987) |
| Less: Unallocable depreciation and amortization expense | (222) | (227) | (238) | (906) | (952) |
| Profit/(loss) before exceptional item and tax | 1,162 | 11,502 | (129) | 15,597 | 1,978 |
| Segment assets | |||||
| Retail Trade | 2,63,204 | 2,43,415 | 2,26,997 | 2,63,204 | 2,26,997 |
| Digital Market Place | 3,437 | 3,623 | 3,585 | 3,437 | 3,585 |
| Total | 2,66,641 | 2,47,038 | 2,30,582 | 2,66,641 | 2,30,582 |
| Unallocated assets | 11,349 | 11,957 | 13,042 | 11,349 | 13,042 |
| Total segment assets | 2,77,990 | 2,58,995 | 2,43,624 | 2,77,990 | 2,43,624 |
| Segment liabilities | |||||
| Retail Trade | 1,70,505 | 1,55,663 | 1,45,233 | 1,70,505 | 1,45,233 |
| Digital Market Place | 2,101 | 2,383 | 2,309 | 2,101 | 2,309 |
| Total | 1,72,606 | 1,58,046 | 1,47,542 | 1,72,606 | 1,47,542 |
| Unallocated liabilities | 10,274 | 7,199 | 15,064 | 10,274 | 15,064 |
| Total segment liabilities | 1,82,880 | 1,65,245 | 1,62,606 | 1,82,880 | 1,62,606 |