Integrated Filing — IndAS



General information about company
Scrip Code 534976
NSE Symbol VMART
MSEI Symbol NOTLISTED
ISIN INE665J01013
Name of company V-Mart Retail Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 24-Jul-2025   12:00:00
End date and time of board meeting 24-Jul-2025   13:07:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 8852200000
Other income 29300000
Total income 8881500000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 4042400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1686100000
(d) Employee benefit expense 949700000
(e) Finance costs 182400000
(f) Depreciation, depletion and amortisation expense 679200000
(f) Other Expenses
1 Other Expenses 912300000 912300000
Total other expenses 912300000
Total expenses 8452100000
3 Total profit before exceptional items and tax 429400000
4 Exceptional items 0
5 Total profit before tax 429400000
6 Tax expense
7 Current tax 69700000
8 Deferred tax 23700000
9 Total tax expenses 93400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 336000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 336000000
17 Other comprehensive income net of taxes -2800000
18 Total Comprehensive Income for the period 333200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 793700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.23
Diluted earnings (loss) per share from continuing operations 4.21
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.23
Diluted earnings (loss) per share from continuing and discontinued operations 4.21
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These financials results have been prepared in accordance with Indian Accounting Standard Ind AS as prescribed under Section 133 of the Companies Act 2013 read with Rule 3 of Companies Indian Accounting Standards Rules 2015 and relevant amendments thereafter. n n2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 24 2025 and have been reviewed by the statutory auditors of the Company. n n3. Pursuant to the Companys Employee Stock Option Scheme 2020 and 2012 the Company has issued 43910 shares during the quarter ended June 30 2025 on account of exercise of vested stock options. n n4. There are no subsidiary or associate or joint venture of the Company as on June 30 2025 hence no requirement to present consolidated financial results for the quarter ended June 30 2025. n n5. During the quarter and year ended March 31 2025 the Company reassessed its lease term estimates for store leases in accordance with Ind AS 116. This reassessment reflects the evolving nature of the Companys store portfolio based on historical trends as well as future operating strategy. Accordingly lease term nestimates had been revised to closely align with the period over which management reasonably expects to exercise option to renew its lease contracts. n nThis had led to a reassessment of the estimates of measurement and recognition of Right of Use ROU assets including associated security deposits and corresponding lease liabilities under Ind AS 116. The above reassessment resulted in the recognition of a net exceptional gain of Rs. 2418 lakhs during the quarter and year ended March 31 2025. n n6. The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year up to March 31 2025 and the unaudited published year to date figures up to December 31 2024 being date of the end of the third quarter of the financial year which were subject nto limited review by the statutory auditors. n n7. During the quarter ended June 30 2025 the Company has issued 3 bonus shares on 1 fully paid up equity share having face value of Rs. 10 each. Accordingly the Earnings per share for the prior periods have been restated in accordance with Ind AS 33 Earnings per share.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Retail Trade 8790600000 8790600000
2 Digital Market Place 81300000 81300000
Total Segment Revenue 8871900000
Less: Inter segment revenue 19700000 19700000
Revenue from operations 8852200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail Trade 527400000 527400000
2 Digital Market Place -50600000 -50600000
Total Profit before tax 476800000
i. Finance cost 24300000 24300000
ii. Other Unallocable Expenditure net off Unallocable income 23100000 23100000
Profit before tax 429400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail Trade 21542500000 21542500000
2 Digital Market Place 329800000 329800000
Total Segment Asset 21872300000 21872300000
Un-allocable Assets 1258500000 1258500000
Net Segment Asset 23130800000 23130800000
4 Segment Liabilities
Segment Liabilities
1 Retail Trade 14018200000 14018200000
2 Digital Market Place 181800000 181800000
Total Segment Liabilities 14200000000 14200000000
Un-allocable Liabilities 413300000 413300000
Net Segment Liabilities 14613300000 14613300000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/ (loss) of net defined benefit obligations -3700000 -3700000
Total Amount of items that will not be reclassified to profit and loss -3700000
2 Income tax relating to items that will not be reclassified to profit or loss -900000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -2800000