| Scrip Code | 542655 |
|---|---|
| NSE Symbol | VIKASLIFE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE161L01027 |
| Name of company | VIKAS LIFECARE 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 | 21-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | 21-04-2026 18:25:00 |
| End date and time of board meeting | 21-04-2026 22:15:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 14,132.66 | 23,371.02 | |
| Other income | 86.45 | 13,413.17 | |
| Total income | 14,219.11 | 36,784.19 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 292.15 | 316.52 |
| (b) | Purchases of stock-in-trade | 13,676.50 | 22,684.17 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (105.16) | (193.40) |
| (d) | Employee benefit expense | 111.11 | 218.10 |
| (e) | Finance costs | 183.57 | 299.07 |
| (f) | Depreciation, depletion and amortisation expense | 150.19 | 297.97 |
| (f) | Other Expenses | ||
| 1 | OTHER EXPENSE | 521.07 | 986.01 |
| Total other expenses | 521.07 | 986.01 | |
| Total expenses | 14,829.43 | 24,608.44 | |
| 3 | Total profit before exceptional items and tax | (610.32) | 12,175.75 |
| 4 | Exceptional items | (11,397.53) | (11,670.66) |
| 5 | Total profit before tax | (12,007.85) | 505.09 |
| 6 | Tax expense | ||
| 7 | Current tax | (12.66) | 0.00 |
| 8 | Deferred tax | (99.15) | (99.15) |
| 9 | Total tax expenses | (111.81) | (99.15) |
| 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 | (11,896.04) | 604.24 |
| 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 | (11,896.04) | 604.24 |
| 17 | Other comprehensive income net of taxes | 38.30 | 55.91 |
| 18 | Total Comprehensive Income for the period | (11,857.74) | 660.15 |
| 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 | 18,598.36 | 18,598.36 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | -0.64 | 0.03 | |
| Diluted earnings (loss) per share from continuing operations | -0.64 | 0.03 | |
| 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 | -0.64 | 0.03 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.64 | 0.03 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,393.55 | |
| Capital work-in-progress | 103.84 | |
| Investment property | 112.65 | |
| Goodwill | 639.66 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | 37.57 | |
| Biological assets other than bearer plants | 1,043.95 | |
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 37,617.81 | |
| Trade receivables, non-current | 549.27 | |
| Loans, non-current | 1,151.48 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 254.02 |
| Total of other non-current financial assets | 254.02 | |
| Total non-current financial assets | 39,572.58 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | DEFFERED TAX | 550.86 |
| 2 | OTHER NON CURRENT TAX | 3,592.26 |
| Total of other non-current assets | 4,143.12 | |
| Total non-current assets | 49,046.92 | |
| 2 | Current assets | |
| Inventories | 1,024.33 | |
| Current financial asset | ||
| Current investments | 10,989.53 | |
| Trade receivables, current | 690.60 | |
| Cash and cash equivalents | 219.64 | |
| Bank balance other than cash and cash equivalents | 0.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 11,157.43 | |
| Total current financial assets | 23,057.20 | |
| Current tax assets (net) | ||
| Other current assets | ||
| Total of other current assets | ||
| Total current assets | 24,081.53 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 73,128.45 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 18,598.36 | |
| Other equity | 36,653.63 | |
| Total equity attributable to owners of parent | 55,251.99 | |
| Non controlling interest | 144.12 | |
| Total equity | 55,396.11 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,776.51 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 20.45 |
| 2 | Provisions | 48.29 |
| 3 | Other Non Current liabilities | 390.00 |
| Total of other non-current financial liabilities | 458.74 | |
| Total non-current financial liabilities | 3,235.25 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 3,235.25 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 6,882.40 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 70.20 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,607.69 | |
| Total Trade payable | 2,677.89 | |
| Other current financial liabilities | ||
| 1 | LEASE LIABILITY | 19.50 |
| 2 | Other current financial liabilities | 2,967.34 |
| Total of other current financial liabilities | 2,986.84 | |
| Total current financial liabilities | 12,547.13 | |
| Other current liabilities | 1,619.93 | |
| 1 | OTHER CURRENT LIABILITY | 1,619.93 |
| Total of other current liabilities | 1,619.93 | |
| Provisions, current | 3.46 | |
| Current tax liabilities (Net) | 326.57 | |
| Deferred government grants, Current | ||
| Total current liabilities | 14,497.09 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 17,732.34 | |
| Total equity and liabilites | 73,128.45 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Trading & Manufacturing Division -Polymers | 0.004418 | 0.0074808 | ||||
| 2 | Trading & Manufacturing Division -Agro | 12,607.36 | 20,153.90 | ||||
| 3 | Trading & Maniufacturing Division -Infrastructure | 1,130.53 | 2,438.34 | ||||
| 4 | Trading Division- Gas Meter | (47.04) | 0.0003071 | ||||
| Total Segment Revenue | 14,132.65 | 23,371.03 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 14,132.65 | 23,371.03 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Trading & Manufacturing Division -Polymers | 20.50 | 47.62 | ||||
| 2 | Trading & Manufacturing Division -Agro | 228.70 | 399.04 | ||||
| 3 | Trading & Maniufacturing Division -Infrastructure | 87.70 | 121.84 | ||||
| 4 | Trading Division- Gas Meter | (67.75) | (4.79) | ||||
| Total Profit before tax | 269.15 | 563.71 | |||||
| i. Finance cost | 183.57 | 299.07 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 86.45 | 13,413.17 | |||||
| Profit before tax | (0.87) | (13,148.53) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Trading & Manufacturing Division -Polymers | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Agro | 0.00 | 0.00 | ||||
| 3 | Trading & Maniufacturing Division -Infrastructure | 0.00 | 0.00 | ||||
| 4 | Trading Division- Gas Meter | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Trading & Manufacturing Division -Polymers | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Agro | 0.00 | 0.00 | ||||
| 3 | Trading & Maniufacturing Division -Infrastructure | 0.00 | 0.00 | ||||
| 4 | Trading Division- Gas Meter | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (38.30) | (55.91) |
| 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 | 38.30 | 55.91 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 505.09 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 297.97 | |||||
| Adjustments for decrease (increase) in inventories | (1.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 294.44 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | (10.59) | |||||
| Adjustments for decrease (increase) in other current assets | (20.56) | |||||
| Adjustments for decrease (increase) in other non-current assets | (7.51) | |||||
| Adjustments for other financial assets, non-current | (0.70) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 0.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 1.36 | |||||
| Adjustments for other financial liabilities, current | (17.07) | |||||
| Adjustments for other financial liabilities, non-current | (2.35) | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | (132.03) | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (544.81) | |||||
| Adjustments for undistributed profits of associates | (1,434.49) | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 27,671.73 | |||||
| Other adjustments to reconcile profit (loss) | (3,300.40) | |||||
| Other adjustments for non-cash items | 1,890.35 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 1,492.02 | |||||
| Total adjustments for reconcile profit (loss) | 29,309.40 | |||||
| Net cash flows from (used in) operations | 29,814.49 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 1.95 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 29,812.54 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | (11,412.45) | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | (86.22) | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 602.90 | |||||
| Proceeds from sales of investment property | (760.83) | |||||
| Purchase of investment property | 42,386.76 | |||||
| Proceeds from sales of intangible assets | 258.20 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 17.07 | |||||
| Purchase of goodwill | 132.03 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (32,108.58) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | (294.44) | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 3,112.72 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 1,075.20 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 38.73 | |||||
| Net cash flows from (used in) financing activities | 1,781.81 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (514.23) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (514.23) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 579.03 | |||||
| Cash and cash equivalents cash flow statement at end of period | 64.80 | |||||