Integrated Filing — IndAS



General information about company
Scrip Code 516072
NSE Symbol VISHNU
MSEI Symbol NOTLISTED
ISIN INE270I01022
Name of company VISHNU CHEMICALS 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 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Single segment
Description of single segment Operating Segment
Start date and time of board meeting 02-Aug-2025   14:30:00
End date and time of board meeting 02-Aug-2025   15:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



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 3469155000
Other income 46323000
Total income 3515478000
2 Expenses
(a) Cost of materials consumed 1767834000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -349433000
(d) Employee benefit expense 184446000
(e) Finance costs 84318000
(f) Depreciation, depletion and amortisation expense 100788000
(f) Other Expenses
1 Cost of Consumables 468520000 468520000
2 Power Cost 224950000 224950000
3 Manufacturing Expenses 215030000 215030000
4 Selling and Administrative Expenses 393092000 393092000
5 Other Expenses 7552000 7552000
Total other expenses 1309144000
Total expenses 3097097000
3 Total profit before exceptional items and tax 418381000
4 Exceptional items 0
5 Total profit before tax 418381000
6 Tax expense
7 Current tax 78224000
8 Deferred tax 17912000
9 Total tax expenses 96136000
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 322245000
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 322245000
17 Other comprehensive income net of taxes 16696000
18 Total Comprehensive Income for the period 338941000
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 134631000
Face value of equity share capital 2
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 4.79
Diluted earnings (loss) per share from continuing operations 4.79
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 4.79
Diluted earnings (loss) per share from continuing and discontinued operations 4.79
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 The above unaudited consolidated financial results of Vishnu Chemicals Limited the Holding Company or the Company its wholly owned subsidiaries ie Vishnu Barium Private Limited Vishnu Strontium Private Limited and Vishnu South Africa Pty Ltd VCHEM Global Inc Vishnu International Trading FZE and its step-down subsidiary Ramadas Minerals Private Limited and VCHEM Trading FZE together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 02 2025 The Statutory Auditors of the company have carried out a limited review on the Consolidated financial results for the quarter ended June 30 2025 and expressed an unmodified opinion thereon n n2 These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India SEBI n n3 The consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited Vishnu Strontium Private Limited and Vishnu South Africa Pty Ltd and stepdown wholly owned subsidiaries ie Ramadas Minerals Private Limited and VCHEM Trading FZE as VCHEM Global Inc and Vishnu International Trading FZE have not yet commenced their operations n n4 The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31 2025 and published year to date figures up to third quarter of the financial year ended March 31 2025 n n5 Previous years figures have been regroupedreclassifiedrearranged wherever necessary to correspond with those of the current year n n6 The Company and its subsidiaries are engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 Operating Segments However there are two geographical revenue areas ie 1 Domestic 2 Overseas The breakup of Income is as under n Rs in lakhs n Particulars Quarter Ended Year Ended nSl 30 Jun 2025 31 Mar 2025 30 Jun 2024 31 Mar 2025 nNo Unaudited Unaudited Unaudited Audited n1 Domestic 18855 23682 16766 78262 n2tOverseas 157380 15427 16977 65877 n Total Salest 34594 39109 33744 144140



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)
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains/(losses) on defined benefit Plans -500000 -500000
Total Amount of items that will not be reclassified to profit and loss -500000
2 Income tax relating to items that will not be reclassified to profit or loss -126000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 17070000 17070000
Total Amount of items that will be reclassified to profit and loss 17070000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 16696000





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