Integrated Filing — IndAS



General information about company
Scrip Code 509055
NSE Symbol VISAKAIND
MSEI Symbol NOTLISTED
ISIN INE392A01021
Name of company VISAKA 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 07-Aug-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 Audited
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 07-Aug-2025   15:00:00
End date and time of board meeting 07-Aug-2025   16:35:00
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
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 Audited
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 5051814000
Other income 16949000
Total income 5068763000
2 Expenses
(a) Cost of materials consumed 2366766000
(b) Purchases of stock-in-trade 44647000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 361679000
(d) Employee benefit expense 374478000
(e) Finance costs 89240000
(f) Depreciation, depletion and amortisation expense 159093000
(f) Other Expenses
1 Other Expenses 1390315000 1390315000
Total other expenses 1390315000
Total expenses 4786218000
3 Total profit before exceptional items and tax 282545000
4 Exceptional items 367430000
5 Total profit before tax 649975000
6 Tax expense
7 Current tax 127867000
8 Deferred tax -1597000
9 Total tax expenses 126270000
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 523705000
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 523705000
17 Other comprehensive income net of taxes -1871000
18 Total Comprehensive Income for the period 521834000
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 172810000
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 6.06
Diluted earnings (loss) per share from continuing operations 6.06
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 6.06
Diluted earnings (loss) per share from continuing and discontinued operations 6.06
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 standalone financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at its meeting held on August 7 2025. n n2.The Company has sold the land situated at ahmedabad, Gujarat State during the current quarter. Prpfit arising on such sale amounting to Rs.3674.30 Lakhs is presented as an exceptional item in the above results.



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 Audited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Building Products 4366908000 4366908000
2 Synthetic Yarns 684906000 684906000
Total Segment Revenue 5051814000
Less: Inter segment revenue 0 0
Revenue from operations 5051814000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Building Products 474864000 474864000
2 Synthetic Yarns 12871000 12871000
Total Profit before tax 487735000
i. Finance cost 89240000 89240000
ii. Other Unallocable Expenditure net off Unallocable income -251480000 -251480000
Profit before tax 649975000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Building Products 11505943000 11505943000
2 Synthetic Yarns 1364074000 1364074000
Total Segment Asset 12870017000 12870017000
Un-allocable Assets 1143589000 1143589000
Net Segment Asset 14013606000 14013606000
4 Segment Liabilities
Segment Liabilities
1 Building Products 1438850000 1438850000
2 Synthetic Yarns 170926000 170926000
Total Segment Liabilities 1609776000 1609776000
Un-allocable Liabilities 4374548000 4374548000
Net Segment Liabilities 5984324000 5984324000
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 Audited
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 Remeasurement of defined employee benefit plans -2500000 -2500000
Total Amount of items that will not be reclassified to profit and loss -2500000
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 -629000
5 Total Other comprehensive income -1871000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 Price Waterhouse and Co Chartered Accountants LLP Yes 30-Nov-2026