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 18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
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 18-05-2026   12:00:00
End date and time of board meeting 18-05-2026   15:50:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 47,975.16 1,67,785.62
Other income 147.50 627.98
Total income 48,122.66 1,68,413.60
2 Expenses
(a) Cost of materials consumed 22,353.59 83,784.55
(b) Purchases of stock-in-trade 310.32 1,475.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,382.13 2,908.77
(d) Employee benefit expense 3,603.78 14,338.80
(e) Finance costs 751.08 3,291.83
(f) Depreciation, depletion and amortisation expense 1,670.55 6,528.81
(f) Other Expenses
1 Other Expenses 14,237.66 51,340.65
Total other expenses 14,237.66 51,340.65
Total expenses 45,309.11 1,63,668.87
3 Total profit before exceptional items and tax 2,813.55 4,744.73
4 Exceptional items 2,296.03 5,970.33
5 Total profit before tax 5,109.58 10,715.06
6 Tax expense
7 Current tax 1,096.12 2,241.74
8 Deferred tax 11.77 (62.87)
9 Total tax expenses 1,107.89 2,178.87
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 4,001.69 8,536.19
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 4,001.69 8,536.19
17 Other comprehensive income net of taxes (2.94) 131.56
18 Total Comprehensive Income for the period 3,998.75 8,667.75
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.63 9.88
Diluted earnings (loss) per share from continuing operations 4.63 9.88
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 4.63 9.88
Diluted earnings (loss) per share from continuing and discontinued operations 4.63 9.88
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 consolidated financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Holding Company at its meeting held on May 18, 2026. The financial results for the year ended March 31, 2026 have been audited by the Company's Statutory Auditors. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published audited year to date figures upto the third quarter of the current financial year. 2. The above financial results includes the results of two subsidiaries namely Visaka Green Private Limited and Atum Life Private Limited. 3. The Holding Company has sold land in Ahmedabad, Gujarat during the June 2025 quarter and also land and building sold in Kanchipuram, Tamil Nadu during the March 2026 quarter. The profits from sale of these assets, amounting to 3,674.30 lakhs and 2,296.03 lakhs respectively, have been presented as exceptional items in the above results. 4. 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 group has concluded that the estimated impact on its existing obligations is not material. The group 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 68,369.50
Capital work-in-progress 701.21
Investment property
Goodwill 0.00
Other intangible assets 8.98
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 84.15
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 118.36
Total of other non-current financial assets 118.36
Total non-current financial assets 202.51
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 3,040.34
Total of other non-current assets 3,040.34
Total non-current assets 72,322.54
2 Current assets
Inventories 35,192.80
Current financial asset
Current investments 0.00
Trade receivables, current 16,277.80
Cash and cash equivalents 2,430.82
Bank balance other than cash and cash equivalents 336.51
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,328.03
Total current financial assets 20,373.16
Current tax assets (net) 0.00
Other current assets
1 Other current assets 7,021.12
Total of other current assets 7,021.12
Total current assets 62,587.08
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,34,909.62
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,732.07
Other equity 80,954.15
Total equity attributable to owners of parent 82,686.22
Non controlling interest
Total equity 82,686.22
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11,576.67
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 11,576.67
Provisions, non-current 0.00
Deferred tax liabilities (net) 1,353.69
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 12,930.36
Current liabilities
Current financial liabilities
Borrowings, current 18,672.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 448.11
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,421.78
Total Trade payable 8,869.89
Other current financial liabilities
1 Other current financial liabilities 5,111.17
2 lease liabilities 6.70
Total of other current financial liabilities 5,117.87
Total current financial liabilities 32,659.96
Other current liabilities 5,478.62
1 Other current liabilities 5,478.62
Total of other current liabilities 5,478.62
Provisions, current 557.71
Current tax liabilities (Net) 596.75
Deferred government grants, Current 0.00
Total current liabilities 39,293.04
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 52,223.40
Total equity and liabilites 1,34,909.62
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Building Products 39,663.13 1,41,545.03
2 Synthetic Yarns 8,309.86 26,221.69
3 Others 0.0000217 0.000189
Total Segment Revenue 47,975.16 1,67,785.62
Less: Inter segment revenue 0.00 0.00
Revenue from operations 47,975.16 1,67,785.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Building Products 4,636.65 12,645.74
2 Synthetic Yarns 1,109.69 1,408.10
3 Others (12.15) (52.66)
Total Profit before tax 5,734.19 14,001.18
i. Finance cost 751.08 3,291.83
ii. Other Unallocable Expenditure net off Unallocable income (126.47) (5.71)
Profit before tax 5,109.58 10,715.06
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Building Products 1,12,603.47 1,12,603.47
2 Synthetic Yarns 13,727.69 13,727.69
3 Others 363.77 363.77
Total Segment Asset 1,26,694.93 1,26,694.93
Un-allocable Assets 8,214.69 8,214.69
Net Segment Asset 1,34,909.62 1,34,909.62
4 Segment Liabilities
Segment Liabilities
1 Building Products 12,726.72 12,726.72
2 Synthetic Yarns 1,659.28 1,659.28
3 Others 2.11 2.11
Total Segment Liabilities 14,388.11 14,388.11
Un-allocable Liabilities 37,835.29 37,835.29
Net Segment Liabilities 52,223.40 52,223.40
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. The above consolidated financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Holding Company at its meeting held on May 18, 2026. The financial results for the year ended March 31, 2026 have been audited by the Company's Statutory Auditors. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published audited year to date figures upto the third quarter of the current financial year.



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
1 Total Amount of items that will not be reclassified to profit and loss (2.94) 131.56
Total Amount of items that will not be reclassified to profit and loss (2.94) 131.56
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 (2.94) 131.56



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 10,715.06
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,291.83
Adjustments for decrease (increase) in inventories 1,334.89
Adjustments for decrease (increase) in trade receivables, current 2,421.34
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 420.65
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (995.72)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 434.96
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,214.12
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,528.81
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (361.73)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 182.89
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (5,439.28)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 9,032.76
Net cash flows from (used in) operations 19,747.82
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,434.01
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 18,313.81
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 0.00
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 0.00
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 6,964.32
Purchase of property, plant and equipment 3,706.93
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
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 0.00
Purchase of goodwill 0.00
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 600.00
Cash receipts from repayment of advances and loans made to other parties 600.00
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 201.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 65.62
Net cash flows from (used in) investing activities 3,524.62
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 3,403.00
Repayments of borrowings 21,016.23
Payments of lease liabilities 11.90
Dividends paid 443.41
Interest paid 2,961.33
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (21,029.87)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 808.56
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 808.56
Cash and cash equivalents cash flow statement at beginning of period 1,622.26
Cash and cash equivalents cash flow statement at end of period 2,430.82





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 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 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026