Integrated Filing — IndAS



General information about company
Scrip Code 532953
NSE Symbol VGUARD
MSEI Symbol NOTLISTED
ISIN INE951I01027
Name of company V-GUARD INDUSTRIES 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 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 Single segment
Description of single segment Electronics,Electricals and Consumer durables
Start date and time of board meeting 29-Jul-2025   10:30:00
End date and time of board meeting 29-Jul-2025   13:40:00
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
The Company has not defaulted on loans or debt securities during quarter. n



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 14063800000
Other income 48700000
Total income 14112500000
2 Expenses
(a) Cost of materials consumed 3213600000
(b) Purchases of stock-in-trade 5988500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 286300000
(d) Employee benefit expense 1295600000
(e) Finance costs 29700000
(f) Depreciation, depletion and amortisation expense 202000000
(f) Other Expenses
1 Other Expenses 2341200000 2341200000
Total other expenses 2341200000
Total expenses 13356900000
3 Total profit before exceptional items and tax 755600000
4 Exceptional items 0
5 Total profit before tax 755600000
6 Tax expense
7 Current tax 213800000
8 Deferred tax -15300000
9 Total tax expenses 198500000
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 557100000
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 557100000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 557100000
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 436000000
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 1.27
Diluted earnings (loss) per share from continuing operations 1.27
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 1.27
Diluted earnings (loss) per share from continuing and discontinued operations 1.27
24 Debt equity ratio 0.0001
25 Debt service coverage ratio 0.0964
26 Interest service coverage ratio 0.2644
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) nThe Company operates in multi segment ie. Electronics, Electricals and Consumer Durables. As per para 4 of Ind AS 108, the Company has opted for exemption for Segment information in the standalone Financial Results and thus given in the consolidated financial Results. For the purpose of filing the Standalone Integrated Financials, we have chosen Single segment. n n n nNotes: n n1. The above unaudited standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of Companies Act, 2013 read with relevant rules issued thereunder. n n2. The above unaudited standalone and consolidated financial results for the quarter ended June 30, 2025 were reviewed by the Audit Committee and approved by the Board of Directors and taken on record at the meetings held on July 29, 2025. n n3. Based on the management approach as defined in Ind AS 108 Operating Segments, the Chief Operating Decision Maker evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly. Accordingly, the management has identified Electronics, Electricals, Consumer Durables and Sunflame as business segments. Electronics includes Stabilizers, Digital UPS and Solar Inverters; Electricals includes PVC Insulated Cables, Switch Gears, Pumps and Modular Switches; Consumer Durables includes Electric Water Heaters, Solar Water Heaters, Fans, Kitchen Appliances and Air Coolers; Sunflame includes products sold under trademark Sunflame and Superflame. n nThe company publishes the standalone financial results along with the consolidated financials results. In accordance with Ind AS 108, Operating segments, the company has disclosed the segment information only for the consolidated financial results. n n4. The consolidated financial results include the results of the following entities: nHolding Company: n • V Guard Industries Limited nSubsidiaries: n • V Guard Consumer Products Limited n • Guts Electro Mech Limited n • Sunflame Enterprises Private Limited nAssociate: n • Gegadyne Energy Labs Private Limited n n5. The Board of Directors in its meeting held on 29th July 2025 have accorded in-principle approval for merger of Sunflame Enterprises Private Limited with the V Guard Industries Limited Holding company, subject to necessary approvals. The proposed merger is being carried out to take advantage of synergies with the Holding Company. n n6. The figures for the quarter ended March 31, 2025 are the balancing figures between 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 the date of the end of the third quarter of the financial year ended March 31, 2025, which were subjected to limited review.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Company operates in multi segment ie. Electronics, Electricals and Consumer Durables. As per para 4 of Ind AS 108, the Company has opted for exemption for Segment information in the standalone Financial Statements and thus given in the consolidated financial statements. For the purpose of filing the Standalone Integrated Financials, we have chosen Single segment.



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
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 0
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 0