Integrated Filing — IndAS



General information about company
Scrip Code 511431
NSE Symbol VAKRANGEE
MSEI Symbol NOTLISTED
ISIN INE051B01021
Name of company VAKRANGEE 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 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 25-Jul-2025   11:30:00
End date and time of board meeting 25-Jul-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Consolidated
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 688383000
Other income 15090000
Total income 703473000
2 Expenses
(a) Cost of materials consumed 117123000
(b) Purchases of stock-in-trade 346652000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 10842000
(d) Employee benefit expense 86338000
(e) Finance costs 3618000
(f) Depreciation, depletion and amortisation expense 42966000
(f) Other Expenses
1 Other Expenses 49214000 49214000
Total other expenses 49214000
Total expenses 656753000
3 Total profit before exceptional items and tax 46720000
4 Exceptional items 0
5 Total profit before tax 46720000
6 Tax expense
7 Current tax 12799000
8 Deferred tax 731000
9 Total tax expenses 13530000
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 33190000
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 33190000
17 Other comprehensive income net of taxes 2775000
18 Total Comprehensive Income for the period 35965000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 31861000
Total profit or loss, attributable to non-controlling interests 1329000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 34259000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1706000
21 Details of equity share capital
Paid-up equity share capital 1083192000
Face value of equity share capital 1
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 0.03
Diluted earnings (loss) per share from continuing operations 0.03
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 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Vakrangee Kendra 547058000 547058000
2 Sale of Automated Teller Machines (‘ATM’) Products/Services 211373000 211373000
Total Segment Revenue 758431000
Less: Inter segment revenue 54958000 54958000
Revenue from operations 703473000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vakrangee Kendra 43171000 43171000
2 Sale of Automated Teller Machines (‘ATM’) Products/Services 3549000 3549000
Total Profit before tax 46720000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 46720000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vakrangee Kendra 2735360000 2735360000
2 Sale of Automated Teller Machines (‘ATM’) Products/Services 659275000 659275000
Total Segment Asset 3394635000 3394635000
Un-allocable Assets 0 0
Net Segment Asset 3394635000 3394635000
4 Segment Liabilities
Segment Liabilities
1 Vakrangee Kendra 947828000 947828000
2 Sale of Automated Teller Machines (‘ATM’) Products/Services 292015000 292015000
Total Segment Liabilities 1239843000 1239843000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1239843000 1239843000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1408000
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 -1367000
5 Total Other comprehensive income 2775000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S K Patodia and Associates LLP Yes 30-Apr-2028