Integrated Filing — IndAS



General information about company

Scrip Code 532156
NSE Symbol VAIBHAVGBL
MSEI Symbol NOTLISTED
ISIN INE884A01027
Name of company Vaibhav Global 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 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
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 Geographical
Description of single segment
Start date and time of board meeting 21-05-2026   18:00:00
End date and time of board meeting 22-05-2026   01:30:00
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 93,470.74 3,69,178.57
Other income 1,254.46 4,126.99
Total income 94,725.20 3,73,305.56
2 Expenses
(a) Cost of materials consumed 15,857.31 39,906.35
(b) Purchases of stock-in-trade 14,138.13 87,921.41
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,992.59 (375.11)
(d) Employee benefit expense 15,511.50 61,681.79
(e) Finance costs 430.55 1,493.76
(f) Depreciation, depletion and amortisation expense 2,792.36 10,288.50
(f) Other Expenses
1 Other Expenses 37,629.18 1,44,221.15
Total other expenses 37,629.18 1,44,221.15
Total expenses 88,351.62 3,45,137.85
3 Total profit before exceptional items and tax 6,373.58 28,167.71
4 Exceptional items 17.53 17.53
5 Total profit before tax 6,391.11 28,185.24
6 Tax expense
7 Current tax 1,753.34 8,088.27
8 Deferred tax (4,476.21) (6,515.94)
9 Total tax expenses (2,722.87) 1,572.33
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 9,113.98 26,612.91
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 9,113.98 26,612.91
17 Other comprehensive income net of taxes 4,934.59 11,085.12
18 Total Comprehensive Income for the period 14,048.57 37,698.03
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,113.98 26,612.91
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14,048.57 37,698.03
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 3,340.48 3,340.48
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 5.47 15.97
Diluted earnings (loss) per share from continuing operations 5.4 15.75
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 5.47 15.97
Diluted earnings (loss) per share from continuing and discontinued operations 5.4 15.75
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) Notes: 1) The above consolidated financial results for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 21 May 2026. The financial results for the year ended 31 March 2026 have been audited by the Statutory Auditors of the Parent Company. 2) These consolidated financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. 3) The consolidated financial results include the financial results of the Parent Company and the financial results of the following subsidiaries and step-down subsidiaries (collectively referred as ‘the Group’): A. VGL Retail Ventures Limited, Mauritius a. Shop TJC Limited, UK i. Shop LC Global Inc., USA ii. Mindful Souls BV, Netherlands B. STS Global Supply Limited, Hong Kong a. Pt. STS Bali, Indonesia b. STS (Guangzhou) Trading Limited, China C. STS Jewels Inc., USA D. STS Global Limited, Thailand E. STS Global Limited, Japan F. Vaibhav Lifestyle Limited, India G. Shop LC GmbH, Germany H. Vaibhav Global Employee Stock Option Welfare Trust 4) The Parent Company has allotted 59,233 and 910,846 equity shares having face value of Rs. 2/- each for the quarter ended 31 March 2026 and year ended 31 March 2026 respectively, under the Company's various Employees Stock Option Benefit Schemes through Vaibhav Global Employee Stock Option Welfare Trust at exercise price ranging from Rs. 2.00 - Rs. 188.95. 5) Item exceeding 10% of total expenditure (included in other expenses): Amount in Rs. lakhs Particulars Quarter ended Year ended 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 Content and broadcasting expenses 18,910.53 19,636.80 17,472.56 72,443.02 65,021.57 6) Pursuant to the changes introduced through the Finance Act, 2026 and basis approval of the Board of Directors, the Company has elected to transition into the new tax regime effective 1 April 2026. The new tax regime allows MAT credit available as of 31 March 2026 to be set off up to 25% of tax payable in a year. The Company has therefore reassessed the recoverability of previously recognized and unrecognized MAT credit asset and concluded on probability of utilizing the entire MAT credit of Rs. 6,691.26 lakhs against future tax liabilities. Accordingly, the Company has recognized an incremental deferred tax asset of Rs. 4,670.93 lakhs with respect to MAT credit in the current year. 7) The Income Tax Department (“the ITD”) conducted a Survey proceeding under section 133A of the Act at the premises of the Parent Company in November 2021, During earlier years, the Parent Company received notices under Section 142(1) for Assessment Year 2019 – 20 to Assessment Year 2022 – 23 requiring further information. Subsequently, the Company provided all cooperation and necessary data/documents/information. In previous quarter of the current financial year, all the proceedings related to the survey for the above-mentioned assessment years have been concluded in the Company's favor by the relevant authorities. 8) In preceding years, the Company received notices from the Income Tax Department (the Department) under Section 148 of the Act for Assessment Year 2011-12 to Assessment Year 2015-16. Subsequently, during previous quarters, the Honorable High Court of Rajasthan (the High Court) quashed all proceedings pertaining to the aforesaid Assessment Year on technical grounds. The Department has filed a Special Leave Petition ('SLP') before the Hon'ble Supreme Court against the High Court's order, and the matter is currently pending adjudication. The Department issued notices under Section 153C for Assessment Years 2010-11 to 2016-17, leading the Company to file a writ petition before the High Court and subsequently an SLP before the Supreme Court. In previous quarter, the Supreme Court stayed further proceedings under Section 153C. Further the Department has passed favorable order for Assessment Years 2010-11, accepting the returned income without additions. Considering the nature and merits of the matter, the management does not anticipate any liability arising from these proceedings in respect of Assessment Years 2011-12 to 2016-17. 9) The Board of Directors of the Parent Company has in their meeting dated 21 May 2026 have recommended final dividend of Rs. 1.5/- per fully paid-up equity shares of Rs. 2/- each, subject to approval of shareholders. In addition to the above final dividend of Rs. 1.50/-, i.e., 75% on equity share capital, interim dividends aggregating to Rs. 4.50/- per share (Rs. 1.5/- per share per quarter) were declared and paid during the current period. Hence, total dividend of Rs. 6.00/- per share have been declared during the current year. 10) Exceptional items are as below: Amount in Rs. lakhs Particulars Quarter ended Year ended 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 Grant income - Shop LC Global Inc., USA (refer note a) 2,969.08 - - 2,969.08 - Impairment of Loan granted to Encase Packaging Private Limited, India (refer note b) (450.00) - - (450.00) - Impairment of Goodwill for Mindful Souls B.V (refer note c) (2501.55) - - (2501.55) - Total 17.53 - - 17.53 - a) During the current quarter, Shop LC Global Inc. USA received a grant under the Employee Retention Credit (ERC) scheme pursuant to the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) from the Internal Revenue Service, Department of the Treasury, United States of America with respect to qualifying wages paid during the eligible periods under the CARES Act. The total amount comprising grant (net of expenses) of USD 2.76 million (equivalent to Rs 2,450.81 lakhs) as well interest of USD 0.58 million (equivalent to Rs 518.27 lakhs) have been disclosed as exceptional items in these financial results. b) In accordance with the principles of Ind AS 109 “Financial Instruments”, the parent Company has recognized expected credit loss of Rs. 450.00 lakhs on secured loan given to a party after considering the expected recoveries from collateral and has disclosed this as an exceptional item in these financial results. c) The Parent Company considers the operations of its subsidiary Mindful Souls B.V. as a single cash-generating unit ('CGU'). In accordance with Ind AS 36 “Impairment of Assets”, the Parent Company carried out an impairment assessment as at 31 March 2026 and determined that the carrying value of Rs 10,078.19 lakhs was higher than the recoverable amount of Rs. 7,576.64 lakhs which was determined using the Value in Use ('VIU') method on the business plan comprising five-year cash flow forecast. Consequently, an impairment charge of Rs 2,501.55 lakhs has been recognised towards impairment of goodwill and disclosed as an exceptional item in these financial results. 11) 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Parent Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact of Rs. 171 lakhs on provision for gratuity primarily arises due to change in definition of wages. The Parent Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 12) During the year, certain subsidiaries of the group operating in the United States of America (‘USA’) have paid import tariffs aggregating to USD 4.59 million (INR 4,338.55 lakhs) pursuant to measures introduced under the International Emergency Economic Powers Act (IEEPA). The U.S. Supreme Court in due course ruled that such tariffs were not authorised under IEEPA, and the U.S. Court of International Trade directed the USA government to refund the tariffs so collected. However, the mechanism for such refund has only been formulated post the reporting date pursuant to which, subsequent to the year end, the aforesaid subsidiaries have filed refund claims with the relevant authorities. In line with the principles of Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets” and considering the nature of this matter, the ultimate outcome of the refund claims, including acceptance and related disbursements are considered probable at this stage. Accordingly, the above amount has been considered as contingent assets. 13) The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and published year to date figures up to 31 December 2025 and 31 December 2024 respectively. Also, the figures up to the end of third quarter of the respective years were only reviewed and not subject to audit. 14) Segment information as per Ind AS – 108, ‘Operating Segment’ is disclosed in Annexure – I.



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 20,609.34
Capital work-in-progress 1,343.94
Investment property 29,548.63
Goodwill 10,444.96
Other intangible assets 9,283.92
Intangible assets under development 1,216.43
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.30
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,224.99
Total of other non-current financial assets 1,224.99
Total non-current financial assets 1,225.29
Deferred tax assets (net) 11,126.06
Other non-current assets
1 Non Current tax assets (net) 674.72
2 Other non-current assets 408.34
Total of other non-current assets 1,083.06
Total non-current assets 85,881.63
2 Current assets
Inventories 81,125.41
Current financial asset
Current investments 1,903.56
Trade receivables, current 33,965.43
Cash and cash equivalents 33,354.45
Bank balance other than cash and cash equivalents 3,784.05
Loans, current 411.18
Other current financial assets
Total of other current financial assets 4,735.44
Total current financial assets 78,154.11
Current tax assets (net)
Other current assets
1 Other current assets 9,564.30
Total of other current assets 9,564.30
Total current assets 1,68,843.82
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,54,725.45
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,340.48
Other equity 1,61,452.89
Total equity attributable to owners of parent 1,64,793.37
Non controlling interest 0.00
Total equity 1,64,793.37
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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
1 Lease liabilities 27,289.50
Total of other non-current financial liabilities 27,289.50
Total non-current financial liabilities 27,289.50
Provisions, non-current 1,067.59
Deferred tax liabilities (net) 294.15
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 28,651.24
Current liabilities
Current financial liabilities
Borrowings, current 11,223.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 654.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 26,168.52
Total Trade payable 26,823.01
Other current financial liabilities
1 Lease liabilities 3,070.75
2 Other financial liabilities 7,092.55
Total of other current financial liabilities 10,163.30
Total current financial liabilities 48,209.51
Other current liabilities 11,098.14
1 Other current liabilities 11,098.14
Total of other current liabilities 11,098.14
Provisions, current 433.98
Current tax liabilities (Net) 1,539.21
Deferred government grants, Current
Total current liabilities 61,280.84
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 89,932.08
Total equity and liabilites 2,54,725.45
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 United States of America 59,578.22 2,28,821.40
2 United Kingdom 25,287.63 1,03,467.88
3 India 14,092.64 58,513.32
4 Europe (excluding United Kingdom) 10,713.12 40,757.49
5 Rest of world 9,586.15 40,552.15
6 Less: Intersegment eliminations 0.00 0.00
Total Segment Revenue 1,19,257.76 4,72,112.24
Less: Inter segment revenue 25,787.02 1,02,933.67
Revenue from operations 93,470.74 3,69,178.57
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 United States of America 3,283.40 16,430.61
2 United Kingdom (2,256.16) 9,848.02
3 India 4,529.21 17,698.92
4 Europe (excluding United Kingdom) (313.60) 1,144.53
5 Rest of world 2,115.06 12,607.46
6 Less: Intersegment eliminations (536.25) (28,050.54)
Total Profit before tax 6,821.66 29,679.00
i. Finance cost 430.55 1,493.76
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 6,391.11 28,185.24
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 United States of America 1,41,022.00 1,41,022.00
2 United Kingdom 2,06,568.72 2,06,568.72
3 India 1,10,955.39 1,10,955.39
4 Europe (excluding United Kingdom) 20,425.82 20,425.82
5 Rest of world 1,86,557.54 1,86,557.54
6 Less: Intersegment eliminations (4,10,804.02) (4,10,804.02)
Total Segment Asset 2,54,725.45 2,54,725.45
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,54,725.45 2,54,725.45
4 Segment Liabilities
Segment Liabilities
1 United States of America 57,430.72 57,430.72
2 United Kingdom 52,920.67 52,920.67
3 India 24,159.87 24,159.87
4 Europe (excluding United Kingdom) 45,535.66 45,535.66
5 Rest of world 8,648.85 8,648.85
6 Less: Intersegment eliminations (98,763.69) (98,763.69)
Total Segment Liabilities 89,932.08 89,932.08
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 89,932.08 89,932.08
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 01-01-2026 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 Remeasurement of defined benefit plans 3.65 191.90
Total Amount of items that will not be reclassified to profit and loss 3.65 191.90
2 Income tax relating to items that will not be reclassified to profit or loss 0.16 65.94
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 4,931.10 10,959.16
Total Amount of items that will be reclassified to profit and loss 4,931.10 10,959.16
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 4,934.59 11,085.12



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 28,185.24
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,493.76
Adjustments for decrease (increase) in inventories (3,937.43)
Adjustments for decrease (increase) in trade receivables, current (2,479.03)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,448.84
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,989.98)
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 10,288.50
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 4,605.07
Adjustments for provisions, current (0.48)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (983.68)
Adjustments for dividend income 0.00
Adjustments for interest income 1,006.72
Adjustments for share-based payments 2,000.66
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 252.38
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 2,951.55
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 11,643.44
Net cash flows from (used in) operations 39,828.68
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,806.62
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 31,022.06
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 1,314.05
Purchase of property, plant and equipment 3,317.11
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 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 1,034.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 8,781.68
Net cash flows from (used in) investing activities 7,813.33
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 639.96
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 169.53
Payments of lease liabilities 2,945.73
Dividends paid 10,541.47
Interest paid 1,889.82
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (14,906.59)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 23,928.80
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 307.15
Net increase (decrease) in cash and cash equivalents 24,235.95
Cash and cash equivalents cash flow statement at beginning of period 9,118.50
Cash and cash equivalents cash flow statement at end of period 33,354.45





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 BSR & CO LLP Yes 31-07-2028