Integrated Filing — IndAS



General information about company
Scrip Code 543463
NSE Symbol MANYAVAR
MSEI Symbol NOTLISTED
ISIN INE825V01034
Name of company VEDANT FASHIONS 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Retail
Start date and time of board meeting 30-Jul-2025   11:30:00
End date and time of board meeting 30-Jul-2025   13:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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 2811900000
Other income 258280000
Total income 3070180000
2 Expenses
(a) Cost of materials consumed 275320000
(b) Purchases of stock-in-trade 358590000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 142940000
(d) Employee benefit expense 155680000
(e) Finance costs 141310000
(f) Depreciation, depletion and amortisation expense 397800000
(f) Other Expenses
1 Other Expenses 673480000 673480000
Total other expenses 673480000
Total expenses 2145120000
3 Total profit before exceptional items and tax 925060000
4 Exceptional items 0
5 Total profit before tax 925060000
6 Tax expense
7 Current tax 268520000
8 Deferred tax -46030000
9 Total tax expenses 222490000
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 702570000
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 702570000
17 Other comprehensive income net of taxes 6910000
18 Total Comprehensive Income for the period 709480000
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 242950000
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 2.89
Diluted earnings (loss) per share from continuing operations 2.89
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 2.89
Diluted earnings (loss) per share from continuing and discontinued operations 2.89
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. In terms of Regulation 33 of SEBI Listing Obligations & Disclosure Requirements Regulations 2015 this statement of Unaudited Financials Results of the Company for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 30, 2025. n n2. The figures for the three months ended March 31 2025 are the balancing figures between audited figures in respect of full financial year ended March 31 2025 and the year to date published figures upto the nine months ended December 31 2024 which were subjected to limited review. n n3. During the quarter ended June 30 2025 5415 equity shares were issued to employees of the Company against stock options exercised by them. n n4. The Company has only one reportable segment Branded Fashion apparel and accessories. n n5. The Board of Directors of the Company and Manyavar Creations Private Limited, wholly owned subsidary of the Company, at their respective meetings held on Janaury 25 2024 had approved the Scheme of Amalgamation of Manyavar Creations Private Limited with the Company under Section 230 to 232 of the Company Act 2013 read with the Companies Compromises Arrangements and Amalgamations Rules 2016. The Scheme of Amalgamation was approved by the National Company Law Tribunal NCLT vide its orders dated November 11 2024 the Scheme with retrospective appointed date April 01 2024. n nAccordingly, the corresponding amounts for the quarter ended June 30 2024 has been restated by the Company after recognising the effect of the scheme as per the applicable accounting standard. n nThe amalgamation has been accounted in accordance with Appendix C of Ind AS 103 Business Combinations as common control transaction using the pooling of interest method. Accordingly all the assets liabilities and reserve of Manyavar Creations Private Limited as on April 01 2024 were transferred to the Company at the book values appearing in the Consolidated books of the Company immediately before the amalgamation and the value of Investment was cancelled. n nThe effect of amalgamation on the amount of the standalone revenue and profit and loss published in previous period is as shown below: n nParticulars of three-months ended June 30 2024 (Unaudited) n nRevenue from operations nAs published in previous quarter 2394.93 nAs restated for the effect of merger 2398.22 n nProfit before tax nAs published in previous quarter 825.35 nAs restated for the effect of merger 830.62 n nProfit after tax nAs published in previous quarter 619.48 nAs restated for the effect of merger 624.89



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



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 Re-measurement losses on defined benefit obligations -740000 -740000
Total Amount of items that will not be reclassified to profit and loss -740000
2 Income tax relating to items that will not be reclassified to profit or loss -190000
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes in debt instruments through other comprehensive income 9970000 9970000
Total Amount of items that will be reclassified to profit and loss 9970000
4 Income tax relating to items that will be reclassified to profit or loss 2510000
5 Total Other comprehensive income 6910000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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