Integrated Filing — IndAS



General information about company
Scrip Code 533576
NSE Symbol VASWANI
MSEI Symbol NOTLISTED
ISIN INE590L01019
Name of company VASWANI 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 14-Aug-2025   16:30:00
End date and time of board meeting 14-Aug-2025   18:00:00
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
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
No default on loans and debts durng the quarter



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 1142810000
Other income 3056000
Total income 1145866000
2 Expenses
(a) Cost of materials consumed 724577000
(b) Purchases of stock-in-trade 160043000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2161000
(d) Employee benefit expense 31404000
(e) Finance costs 31718000
(f) Depreciation, depletion and amortisation expense 14740000
(f) Other Expenses
1 Other expenses 131975000 131975000
Total other expenses 131975000
Total expenses 1092296000
3 Total profit before exceptional items and tax 53570000
4 Exceptional items 0
5 Total profit before tax 53570000
6 Tax expense
7 Current tax 5502000
8 Deferred tax -6638000
9 Total tax expenses -1136000
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 54706000
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 54706000
17 Other comprehensive income net of taxes -2397000
18 Total Comprehensive Income for the period 52309000
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 313462000
Face value of equity share capital 10
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 1.75
Diluted earnings (loss) per share from continuing operations 1.75
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 1.75
Diluted earnings (loss) per share from continuing and discontinued operations 1.75
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 financial results for the quarter ended 30th June, 2025 were reviewed by the Audit Committee and approved by the Board of directors at their respective meeting held on 14.08.2025 and the limited review of the same has been carried out by the auditors. n2.These results have been prepared in accordance with the companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the companies act, 2013 and| other recognized accounting practices and policies, to the extent applicable. n3.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures for the full financial year and the published year to date figures upto the third quarter of the respective financial year. n4.Previous period figures have been regrouped / reclassified to be in conformity with current period’s classification / disclosure, wherever necessary. 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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Iron & Steel (Including Other Income) 1067057000 1067057000
2 Power (Including Other Income) 78809000 78809000
3 Real Estate 0 0
4 Agri Products 0 0
Total Segment Revenue 1145866000
Less: Inter segment revenue 78584000 78584000
Revenue from operations 1067282000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Iron & Steel (Including Other Income) 38438000 38438000
2 Power (Including Other Income) 46851000 46851000
3 Real Estate 0 0
4 Agri Products 0 0
Total Profit before tax 85289000
i. Finance cost 31718000 31718000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 53571000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Iron & Steel (Including Other Income) 1908202000 1908202000
2 Power (Including Other Income) 1416818000 1416818000
3 Real Estate 66775000 66775000
4 Agri Products 567000 567000
Total Segment Asset 3392362000 3392362000
Un-allocable Assets 452737000 452737000
Net Segment Asset 3845099000 3845099000
4 Segment Liabilities
Segment Liabilities
1 Iron & Steel (Including Other Income) 1321344000 1321344000
2 Power (Including Other Income) 925137000 925137000
3 Real Estate 0 0
4 Agri Products 0 0
Total Segment Liabilities 2246481000 2246481000
Un-allocable Liabilities 71255000 71255000
Net Segment Liabilities 2317736000 2317736000
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 Other comprehensive income -2397000 -2397000
Total Amount of items that will not be reclassified to profit and loss -2397000
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 -2397000