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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing , Sourcing and selling of fashion jewelry and life style product.
Start date and time of board meeting 27-01-2026   18:00:00
End date and time of board meeting 27-01-2026   23:00:00
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 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 14,533.02 42,742.92
Other income 3,325.88 10,585.83
Total income 17,858.90 53,328.75
2 Expenses
(a) Cost of materials consumed 8,020.88 25,738.97
(b) Purchases of stock-in-trade 988.75 3,655.72
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 271.32 (1,249.38)
(d) Employee benefit expense 1,558.66 4,568.52
(e) Finance costs 267.39 752.39
(f) Depreciation, depletion and amortisation expense 193.86 565.02
(f) Other Expenses
1 Other Expenses 2,569.99 7,377.34
Total other expenses 2,569.99 7,377.34
Total expenses 13,870.85 41,408.58
3 Total profit before exceptional items and tax 3,988.05 11,920.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,988.05 11,920.17
6 Tax expense
7 Current tax 237.44 761.25
8 Deferred tax (6.42) (185.82)
9 Total tax expenses 231.02 575.43
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,757.03 11,344.74
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3,757.03 11,344.74
17 Other comprehensive income net of taxes (58.86) 122.47
18 Total Comprehensive Income for the period 3,698.17 11,467.21
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 3,339.29 3,339.29
Face value of equity share capital 2 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 6.81
Diluted earnings (loss) per share from continuing operations 2.23 6.72
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.26 6.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.23 6.72
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) Notes: 1) The above unaudited standalone financial results for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 January 2026. These financial results for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 2025 have been reviewed by the Statutory Auditors of the Company. 2) These unaudited standalone 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. 3) The Company has allotted 198,125 and 851,613 equity shares having face value of Rs. 2/- each for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 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. 4) The Income Tax Department (the ITD) conducted a Survey proceeding under section 133A of the Act at the premises of the Company in November 2021. During previous year, the Company also received notices under Section 142(1) for Assessment Year 2019 - 20 to Assessment Year 2022 - 23 requiring further information. Subsequently, the Company provided all cooperation and necessary data/documents/information. In previous quarter of the current financial year and subsequent to the end of the current quarter, all the proceedings related to the survey for the above-mentioned assessment years have been concluded in the Company's favor by the relevant authorities. 5) In preceding years, the Company received notices from the Income Tax Department (the Department) under Section 148 of the Act for Assessment Year 2012-13 to Assessment Year 2015-16. Subsequently, during previous quarters, the Honorable High Court of Rajasthan (the High Court) quashed all proceedings pertaining to the aforesaid Assessment Year on technical grounds. The Department has filed a Special Leave Petition ('SLP') before the Hon'ble Supreme Court against the High Court's order, and the matter is currently pending adjudication. The Department issued notices under Section 153C for AYs 2010-11 to 2016-17, leading the Company to file a writ petition before the High Court and subsequently an SLP before the Supreme Court. In current quarter, the Supreme Court stayed further proceedings under Section 153C. Further the Department has passed favorable order for AY 2010-11, accepting the returned income without additions. Considering the nature and merits of the matter, the management does not anticipate any liability arising from these proceedings in respect of Assessment Years 2011-12 to 2016-17. 6) The Board of Directors of the Company has declared interim dividend of Rs. 1.50/- per fully paid-up equity shares of Rs. 2/- each. The Company has fixed 03 February 2026 as the record date for payment of interim dividend on equity shares, The said interim dividend will be credited/dispatched to the respective equity shareholders within 30 days of declaration of dividend. In addition to the above interim dividend of Rs. 1.50/-, interim dividends aggregating to Rs. 3.00/- per share were declared and paid during the previous quarter. Hence, total dividend of Rs. 4.50/- have been declared during the current nine months period. 7) On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact of Rs. 169.45 lakhs on provision for gratuity primarily arises due to change in definition of wages. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 8) As per Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassifies to profit or loss (90.48) 188.25
Total Amount of items that will not be reclassified to profit and loss (90.48) 188.25
2 Income tax relating to items that will not be reclassified to profit or loss (31.62) 65.78
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 0.00 0.00
5 Total Other comprehensive income (58.86) 122.47