Integrated Filing — IndAS



General information about company
Scrip Code 532156
NSE Symbol VAIBHAVGBL
MSEI Symbol NOTLISTED
ISIN INE884A01027
Name of company VAIBHAV GLOBAL 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Geographical
Description of single segment
Start date and time of board meeting 05-Aug-2025   12:30:00
End date and time of board meeting 05-Aug-2025   17:30:00
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 8137371000
Other income 130741000
Total income 8268112000
2 Expenses
(a) Cost of materials consumed 804446000
(b) Purchases of stock-in-trade 2186458000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -220788000
(d) Employee benefit expense 1490056000
(e) Finance costs 35027000
(f) Depreciation, depletion and amortisation expense 252944000
(f) Other Expenses
1 Other expenses 3261790000 3261790000
Total other expenses 3261790000
Total expenses 7809933000
3 Total profit before exceptional items and tax 458179000
4 Exceptional items 0
5 Total profit before tax 458179000
6 Tax expense
7 Current tax 173719000
8 Deferred tax -91859000
9 Total tax expenses 81860000
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 376319000
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 376319000
17 Other comprehensive income net of taxes 216540000
18 Total Comprehensive Income for the period 592859000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 376319000
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 216540000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 592859000
21 Details of equity share capital
Paid-up equity share capital 332868000
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 2.26
Diluted earnings (loss) per share from continuing operations 2.24
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 2.26
Diluted earnings (loss) per share from continuing and discontinued operations 2.24
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)tThe above unaudited consolidated financial results for the quarter ended 30 June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05 August 2025. These financial results have been reviewed by the Statutory Auditors of the Parent Company. n n2)tThese unaudited consolidated financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. n n3)tThe unaudited consolidated financial results include the financial results of the Parent Company and the financial results of the following subsidiaries and step-down subsidiaries (collectively referred as ‘the Group’): n nA.tVGL Retail Ventures Limited, Mauritius na.tShop TJC Limited, UK ni.tShop LC Global Inc., USA nii.tMindful Souls B.V., Netherlands nB.tSTS Global Supply Limited, Hong Kong na.tPt. STS Bali, Indonesia nb.tSTS (Guangzhou) Trading Limited, China nC.tSTS Jewels Inc., USA nD.tSTS Global Limited, Thailand nE.tSTS Global Limited, Japan nF.tVaibhav Lifestyle Limited, India nG.tShop LC GmbH, Germany nH.tVaibhav Global Employee Stock Option Welfare Trust n n4)tThe Parent Company has allotted 320,834 equity shares having face value of Rs. 2/- each for the quarter ended 30 June 2025, under the Company's various Employees Stock Option Benefit Schemes through Vaibhav Global Employee Stock Option Welfare Trust at exercise price ranging from Rs. 2.00 - Rs. 188.95. n n5)tThe Income Tax Department (“the ITD”) conducted a Survey proceeding under section 133A of the Act at the premises of the Holding Company in November 2021. Subsequently, the Holding Company is providing all cooperation and necessary data/documents/information. During previous year, the Holding Company received notices under Section 142(1) for Assessment Year 2019 – 20 to Assessment Year 2022 – 23 requiring further information. As on date, based upon the nature, the management does not expect any liability to arise out of these proceedings. n n6)tItem exceeding 10% of total expenditure (included in other expenses): nAmount in Rs. lakhs nParticularstQuarter endedtYear ended nt30-June-25t31-Mar-25t30-June-24t31-Mar-25 nContent and Broadcasting expensest16,502.55t17,472.56t15,589.65t65,021.57 n n7)tThe Board of Directors of the Parent Company has declared interim dividend of Rs. 1.50/- per fully paid-up equity shares of Rs. 2/- each. The Company has fixed 14 August 2025 as the record date for payment of interim dividends on equity shares. The said interim dividend will be credited/dispatched to the respective equity shareholders within 30 days of the declaration of dividend. n n8)tThe figures for the preceding quarter ended 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and published year to date figures up to 31 December 2024 of the previous financial year. Also, the figures up to the end of nine months ended 31 December 2024 were only reviewed and not subject to audit. n n9)tSegment information as per Ind AS – 108, ‘Operating Segment’ is disclosed in Annexure – I. n



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 United States of America 4946798000 4946798000
2 United Kingdom 2282188000 2282188000
3 India 1473774000 1473774000
4 Europe (excluding United Kingdom) 870400000 870400000
5 Rest of world 949212000 949212000
6 Less: Intersegment eliminations 0 0
Total Segment Revenue 10522372000
Less: Inter segment revenue 2385001000 2385001000
Revenue from operations 8137371000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 United States of America 337470000 337470000
2 United Kingdom 97827000 97827000
3 India 140691000 140691000
4 Europe (excluding United Kingdom) 128787000 128787000
5 Rest of world 114138000 114138000
6 Less: Intersegment eliminations -325707000 -325707000
Total Profit before tax 493206000
i. Finance cost 35027000 35027000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 458179000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 United States of America 0 0
2 United Kingdom 0 0
3 India 0 0
4 Europe (excluding United Kingdom) 0 0
5 Rest of world 0 0
6 Less: Intersegment eliminations 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 United States of America 0 0
2 United Kingdom 0 0
3 India 0 0
4 Europe (excluding United Kingdom) 0 0
5 Rest of world 0 0
6 Less: Intersegment eliminations 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 of defined benefit plans -3900000 -3900000
Total Amount of items that will not be reclassified to profit and loss -3900000
2 Income tax relating to items that will not be reclassified to profit or loss -1363000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 219077000 219077000
Total Amount of items that will be reclassified to profit and loss 219077000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 216540000





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 BSR & CO LLP Yes 31-Jul-2028