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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 09-02-2026   12:00:00
End date and time of board meeting 09-02-2026   16:05:00
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 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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 36,698.74 1,19,615.95
Other income 225.02 541.68
Total income 36,923.76 1,20,157.63
2 Expenses
(a) Cost of materials consumed 21,292.31 61,430.96
(b) Purchases of stock-in-trade 186.50 1,013.99
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,691.77) 512.96
(d) Employee benefit expense 3,446.97 10,723.02
(e) Finance costs 842.19 2,543.81
(f) Depreciation, depletion and amortisation expense 1,629.75 4,834.31
(f) Other Expenses
1 Other Expenses 11,839.11 36,957.71
Total other expenses 11,839.11 36,957.71
Total expenses 36,545.06 1,18,016.76
3 Total profit before exceptional items and tax 378.70 2,140.87
4 Exceptional items 0.00 3,674.30
5 Total profit before tax 378.70 5,815.17
6 Tax expense
7 Current tax 101.80 1,145.62
8 Deferred tax 3.43 (22.15)
9 Total tax expenses 105.23 1,123.47
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 273.47 4,691.70
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 273.47 4,691.70
17 Other comprehensive income net of taxes 44.84 134.50
18 Total Comprehensive Income for the period 318.31 4,826.20
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 1,728.10 1,728.10
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 0.32 5.43
Diluted earnings (loss) per share from continuing operations 0.32 5.43
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 0.32 5.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 5.43
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 February 9, 2026. 2. The Company has sold the land situated at situated at Ahemdabad, Gujarat State during the June'25 quarter. Profit arising on such sale amounting to Rs. 3,674.30 Lakhs is presented as an exceptional item in the above results. 3. On 21 November 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 (collectively, the “Labour Codes”)—which consolidate twenty-nine existing labour laws into a comprehensive framework governing employee benefits during and after employment. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate assessment of the financial implications of these changes. Based on management’s evaluation, and considering the guidance issued by the Institute of Chartered Accountants of India, the Company has concluded that the estimated impact on its existing obligations is not material. The Company will continue to monitor the finalisation of central and state rules and further governmental clarifications, and will recognise any necessary accounting impact arising from such developments in due course.



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 Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Building products 31,491.26 1,01,704.12
2 Synthetic yarn 5,207.48 17,911.83
3 Unallocated 0.00 0.00
Total Segment Revenue 36,698.74 1,19,615.95
Less: Inter segment revenue
Revenue from operations 36,698.74 1,19,615.95
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Building products 2,527.54 8,121.70
2 Synthetic yarn (33.88) 298.41
3 Unallocated 0.00 0.00
Total Profit before tax 2,493.66 8,420.11
i. Finance cost 842.19 2,543.81
ii. Other Unallocable Expenditure net off Unallocable income 1,272.77 61.13
Profit before tax 378.70 5,815.17
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Building products 1,15,634.93 1,15,634.93
2 Synthetic yarn 14,243.24 14,243.24
3 Unallocated 11,518.63 11,518.63
Total Segment Asset 1,41,396.80 1,41,396.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,41,396.80 1,41,396.80
4 Segment Liabilities
Segment Liabilities
1 Building products 13,438.91 13,438.91
2 Synthetic yarn 1,744.24 1,744.24
3 Unallocated 46,744.99 46,744.99
Total Segment Liabilities 61,928.14 61,928.14
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 61,928.14 61,928.14
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 Audited Audited
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 Total Amount of items that will not be reclassified to profit and loss 44.84 134.50
Total Amount of items that will not be reclassified to profit and loss 44.84 134.50
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 44.84 134.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 No
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 & Co Chartered Accountants LLP Yes 30-11-2026