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 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 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



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 14660800000
Other income 52500000
Total income 14713300000
2 Expenses
(a) Cost of materials consumed 4978800000
(b) Purchases of stock-in-trade 4177200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 98100000
(d) Employee benefit expense 1403500000
(e) Finance costs 42700000
(f) Depreciation, depletion and amortisation expense 263100000
(f) Other Expenses
1 Other Expenses 2767300000 2767300000
Total other expenses 2767300000
Total expenses 13730700000
3 Total profit before exceptional items and tax 982600000
4 Exceptional items 0
5 Total profit before tax 982600000
6 Tax expense
7 Current tax 252400000
8 Deferred tax -8300000
9 Total tax expenses 244100000
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 738500000
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 738500000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 738500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 738500000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 738500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 1.69
Diluted earnings (loss) per share from continuing operations 1.68
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 1.69
Diluted earnings (loss) per share from continuing and discontinued operations 1.68
24 Debt equity ratio 0
25 Debt service coverage ratio 0.102
26 Interest service coverage ratio 0.2401
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electronics 5362900000 5362900000
2 Electricals 5247000000 5247000000
3 Consumer Durables 3495800000 3495800000
4 Sunflame 555100000 555100000
Total Segment Revenue 14660800000
Less: Inter segment revenue 0 0
Revenue from operations 14660800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electronics 1048700000 1048700000
2 Electricals 473700000 473700000
3 Consumer Durables -71700000 -71700000
4 Sunflame 24300000 24300000
Total Profit before tax 1475000000
i. Finance cost 42700000 42700000
ii. Other Unallocable Expenditure net off Unallocable income 449700000 449700000
Profit before tax 982600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electronics 5895000000 5895000000
2 Electricals 6073000000 6073000000
3 Consumer Durables 7411600000 7411600000
4 Sunflame 8123500000 8123500000
Total Segment Asset 27503100000 27503100000
Un-allocable Assets 5875200000 5875200000
Net Segment Asset 33378300000 33378300000
4 Segment Liabilities
Segment Liabilities
1 Electronics 2514900000 2514900000
2 Electricals 3104500000 3104500000
3 Consumer Durables 2271000000 2271000000
4 Sunflame 1361200000 1361200000
Total Segment Liabilities 9251600000 9251600000
Un-allocable Liabilities 2304700000 2304700000
Net Segment Liabilities 11556300000 11556300000
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 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