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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 28-02-2026   16:30:00
End date and time of board meeting 28-02-2026   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 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
No default on loans and debts durng the quarter



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 12,419.34 32,348.47
Other income 8.98 63.41
Total income 12,428.32 32,411.88
2 Expenses
(a) Cost of materials consumed 8,997.93 22,119.13
(b) Purchases of stock-in-trade 216.50 3,401.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 545.60 (758.43)
(d) Employee benefit expense 413.55 1,189.74
(e) Finance costs 419.54 1,077.78
(f) Depreciation, depletion and amortisation expense 225.75 517.32
(f) Other Expenses
1 Other Expenses 1,897.58 4,453.81
Total other expenses 1,897.58 4,453.81
Total expenses 12,716.45 32,000.95
3 Total profit before exceptional items and tax (288.13) 410.93
4 Exceptional items 0.00 0.00
5 Total profit before tax (288.13) 410.93
6 Tax expense
7 Current tax (14.45) 0.59
8 Deferred tax 522.74 525.38
9 Total tax expenses 508.29 525.97
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 (796.42) (115.04)
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 (796.42) (115.04)
17 Other comprehensive income net of taxes 1.12 (22.85)
18 Total Comprehensive Income for the period (795.30) (137.89)
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 3,294.62 3,294.62
Face value of equity share capital 10 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 -2.48 -0.36
Diluted earnings (loss) per share from continuing operations -2.48 -0.36
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 -2.48 -0.36
Diluted earnings (loss) per share from continuing and discontinued operations -2.48 -0.36
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 31st Dec,2025 were reviewed by the Audit Committee and approved by the Board of directors at their respective meeting held on 28.02.2026 and the limited review of the same has been carried out by the auditors. 2. These results have been prepared in accordance with the companies (Indian Accounting Standards) Rules, 2015 (lnd AS) prescribed under section 133 of the Companies act, 2013 and other recognised accounting practices and policies, to the extent applicable. 3. (a) Company has purchased raw material and other consumables from different firms and company, but the company has not identified its status that whether the same are either SSl Units or others. Hence the particulars are not mentioned here. (b) In respect of Micro / Small / Medium Enterprises Development Act, 2006, certain disclosures are required to made relating to Micro / Small / Medium Enterprises. The company is in the process of compiling relevant information's from its suppliers about their coverage under the act 4. During the quarter, the solar plant of 50.00 MW& Induction furnaces has been capitalized, leading to a higher depreciation charge under income tax Act. As a result, the provision for taxation for the quarter appears negative due to the increased depreciation. 5. Previous period figures have been regrouped / reclassified to be in conformity with current period's classification / disclosure, wherever necessary.



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)
1 Iron & Steel (Including Other Income) 11,271.14 29,778.07
2 Power (Including Other Income) 1,157.19 2,633.82
3 Real Estate 0.00 0.00
4 Agri Products 0.00 0.00
Total Segment Revenue 12,428.33 32,411.89
Less: Inter segment revenue 1,106.46 2,579.29
Revenue from operations 11,321.87 29,832.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Iron & Steel (Including Other Income) (552.39) 35.81
2 Power (Including Other Income) 683.81 1,452.92
3 Real Estate 0.00 0.00
4 Agri Products 0.00 0.00
Total Profit before tax 131.42 1,488.73
i. Finance cost 419.54 1,077.78
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax (288.12) 410.95
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Iron & Steel (Including Other Income) 19,615.63 19,615.63
2 Power (Including Other Income) 26,098.80 26,098.80
3 Real Estate 667.75 667.75
4 Agri Products 5.67 5.67
Total Segment Asset 46,387.85 46,387.85
Un-allocable Assets 3,397.91 3,397.91
Net Segment Asset 49,785.76 49,785.76
4 Segment Liabilities
Segment Liabilities
1 Iron & Steel (Including Other Income) 15,812.76 15,812.76
2 Power (Including Other Income) 17,472.21 17,472.21
3 Real Estate 0.00 0.00
4 Agri Products 0.00 0.00
Total Segment Liabilities 33,284.97 33,284.97
Un-allocable Liabilities 497.99 497.99
Net Segment Liabilities 33,782.96 33,782.96
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 Fair value changes of investment in equity 1.28 (26.12)
Total Amount of items that will not be reclassified to profit and loss 1.28 (26.12)
2 Income tax relating to items that will not be reclassified to profit or loss 0.16 (3.27)
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
5 Total Other comprehensive income 1.12 (22.85)