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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
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 Operating Segment
Start date and time of board meeting 31-01-2026   15:00:00
End date and time of board meeting 31-01-2026   15:40:00
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? Yes



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 30,514.59 87,248.42
Other income 642.12 2,020.86
Total income 31,156.71 89,269.28
2 Expenses
(a) Cost of materials consumed 15,599.11 46,271.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (655.85) (3,540.16)
(d) Employee benefit expense 1,477.34 4,067.95
(e) Finance costs 593.81 1,838.88
(f) Depreciation, depletion and amortisation expense 616.51 1,815.09
(f) Other Expenses
1 Cost of Consumables 3,750.91 10,934.53
2 Power Cost 1,697.24 4,928.06
3 Manufacturing expenses 2,149.28 5,740.96
4 Selling & Administrative expenses 2,954.57 9,070.37
5 Other Expenses 66.31 198.93
Total other expenses 10,618.31 30,872.85
Total expenses 28,249.23 81,325.70
3 Total profit before exceptional items and tax 2,907.48 7,943.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,907.48 7,943.58
6 Tax expense
7 Current tax 650.32 1,823.26
8 Deferred tax 67.33 176.86
9 Total tax expenses 717.65 2,000.12
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 2,189.83 5,943.46
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 2,189.83 5,943.46
17 Other comprehensive income net of taxes (5.23) (11.22)
18 Total Comprehensive Income for the period 2,184.60 5,932.24
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 1,346.31 1,346.31
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 3.25 8.83
Diluted earnings (loss) per share from continuing operations 3.25 8.83
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 3.25 8.83
Diluted earnings (loss) per share from continuing and discontinued operations 3.25 8.83
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 of Vishnu Chemicals Limited (the Company'') as reviewed by the audit committee has been approved by the Board of Directors at its meeting held on January 31, 2026. The Statutory Auditors of the company have carried out a limited review on the standalone financial results for the quarter ended December 31, 2025 and expressed an unmodified opinion thereon. 2 The standalone 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) 3. Previous year's figures have been regrouped/reclassified/rearranged wherever necessary to correspond with those of the current year. 4. The Company is engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 - Operating Segments. However, the company has two geographical revenue areas i.e. (1) Domestic (2) Overseas. The breakup of Income is as under: Rs. in lakhs Sl. No. Particulars Quarter Ended Nine Months ended Year Ended 31-Dec-2025 30-Sep-2025 31-Dec-2024 31-Dec-2025 31-Dec-2024 31-Mar-2025 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Audited ) 1 Domestic 14,055.89 15,685.93 13,661.84 43,763.42 42,206.93 60,188.85 2 Overseas 16,386.55 14,662.00 14,250.09 43,175.28 37,810.64 48,846.27 Total Sales 30,442.44 30,347.93 27,911.93 86,938.70 80,017.57 1,09,035.12



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 Remeasurement gains/(loss) on defined benefit Plans (7.00) (15.00)
Total Amount of items that will not be reclassified to profit and loss (7.00) (15.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1.77) (3.78)
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 (5.23) (11.22)





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 14,117.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 20,373.00