| Scrip Code | 532613 |
|---|---|
| NSE Symbol | VIPCLOTHNG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE450G01024 |
| Name of company | VIP CLOTHING 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-02-2026 |
| 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 | HOSIERY |
| Start date and time of board meeting | 12-02-2026 16:00:00 |
| End date and time of board meeting | 12-02-2026 18:30:00 |
| 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? | Yes |
| No. of times funds raised during the quarter | 2 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Disclosure is not applicable to the Company. | |
| 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 | 5,077.59 | 18,229.22 | |
| Other income | 51.82 | 84.58 | |
| Total income | 5,129.41 | 18,313.80 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 636.67 | 2,768.37 |
| (b) | Purchases of stock-in-trade | 2,645.44 | 8,995.45 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 236.74 | 715.95 |
| (d) | Employee benefit expense | 497.61 | 1,532.17 |
| (e) | Finance costs | 219.48 | 687.73 |
| (f) | Depreciation, depletion and amortisation expense | 63.31 | 198.70 |
| (f) | Other Expenses | ||
| 1 | Knitting and processsing charges | 232.14 | 1,064.89 |
| 2 | Other Expenses | 461.48 | 1,545.66 |
| Total other expenses | 693.62 | 2,610.55 | |
| Total expenses | 4,992.87 | 17,508.92 | |
| 3 | Total profit before exceptional items and tax | 136.54 | 804.88 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 136.54 | 804.88 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 43.83 | 266.18 |
| 9 | Total tax expenses | 43.83 | 266.18 |
| 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 | 92.71 | 538.70 |
| 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 | 92.71 | 538.70 |
| 17 | Other comprehensive income net of taxes | 11.75 | 14.81 |
| 18 | Total Comprehensive Income for the period | 104.46 | 553.51 |
| 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 | 1,802.59 | 1,802.59 | |
| 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 | 0.1 | 0.6 | |
| Diluted earnings (loss) per share from continuing operations | 0.1 | 0.59 | |
| 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 | 0.1 | 0.6 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.1 | 0.59 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above unaudited financial results for the quarter and nine months ended December 31, 2025 were reviwed by the Audit Committee and were approved by the Board of Directors at their meeting held on February 12, 2026 persuant to regulation 33 of the SEBI (Listing Obligations and Discloser Requirements) Regulations, 2015 and have been subjected to a limited reviwe by the Statutory Auditor of the Company. 2. The unaudited Iind_AS financial results have been prepared in accordance with the recognitions and measurement principles a laid down in the applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 ot the Companies Act, 2013 read with relevant rules thereunder and in term of Regulations 33 of the SEBI (Listing Obligations and Disclser Requirements) Regulations, 2015 ('the Regulation') as amended. 3. The Government of India has notified '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' (Labour Codes) with effect from November 21, 2025. The Company has assessed the impact of the changes and noted no significant impact in financial results for the quarter and nine months ended 31 December, 2025 in accordance with the Ind AS 19, read with FAQs on key accounting implications arising from the New Labour Codes published by The Insitute of Chartered Accountants of India. The Company continues to monitor the developments relating to implimentation of the Labour Codes and will reviewed the estimates as further clarification and Rules are notified and become applicable. 4. The Company is engaged in the business of Hosiery and Others and there is one reportable Segment as per Ind AS 108 Operating Segments. There is no other operating Segment. 5. Previous period / year figures has been re-grouped, re-arranged and re-classified wherever necessary to confirm to current period's classification. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | Re-measurement (losses)/gains on defined benefit plans | 15.70 | 19.79 |
| Total Amount of items that will not be reclassified to profit and loss | 15.70 | 19.79 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 3.95 | 4.98 |
| 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 | 11.75 | 14.81 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | DMKH & Co. | Yes | 30-04-2027 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 03-10-2024 |
| Amount Raised | 17,92,35,000.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | false |
| Comments of the Audit Committee after review | Nil |
| Comments of the auditors, if any | Nil |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | To raise further capital in order to meet the funding requirement for business growth which includes investments which may be in subsidiaries and other investment / acquisition opportunities, exploring new initiatives, capital expenditure, working capital, and other general corporate purposes. | Not Applicable | 17,92,35,000.00 | 0.00 | 0.00 | 0.00 | No Funds has been utilised during the Q3 December, 2025 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 03-10-2024 |
| Amount Raised | 12,83,06,250.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | false |
| Comments of the Audit Committee after review | Nil |
| Comments of the auditors, if any | Nil |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | To raise further capital in order to meet the funding requirement for business growth which includes investments which may be in subsidiaries and other investment / acquisition opportunities, exploring new initiatives, capital expenditure, working capital, and other general corporate purposes. | Not Applicable | 12,83,06,250.00 | 0.00 | 0.00 | 0.00 | No Funds has been utilised during the Q3 December, 2025 |
| Name of signatory | Rahul Soni |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 12-02-2026 |