Integrated Filing — IndAS



General information about company

Scrip Code 516072
NSE Symbol VISHNU
MSEI Symbol NOTLIISTED
ISIN INE270I01022
Name of company VISHNU CHEMICALS 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
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 Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Operating Segment
Start date and time of board meeting 30-05-2026   15:30:00
End date and time of board meeting 30-05-2026   16:15:00
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 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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 45,030.68 1,60,969.89
Other income 248.00 2,266.29
Total income 45,278.68 1,63,236.18
2 Expenses
(a) Cost of materials consumed 20,889.29 76,095.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,169.07) (6,909.42)
(d) Employee benefit expense 2,154.04 7,925.78
(e) Finance costs 486.66 3,836.44
(f) Depreciation, depletion and amortisation expense 1,015.92 4,131.12
(f) Other Expenses
1 Cost of Consumables 5,269.09 19,222.71
2 Power Cost 2,480.04 9,414.89
3 Manufacturing Expenses 3,179.95 11,230.27
4 Selling & Administrative Expenses 5,479.22 18,440.99
5 Other Expenses 78.32 313.28
Total other expenses 16,486.62 58,622.14
Total expenses 38,863.46 1,43,701.16
3 Total profit before exceptional items and tax 6,415.22 19,535.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,415.22 19,535.02
6 Tax expense
7 Current tax 1,675.74 4,737.47
8 Deferred tax 399.21 570.45
9 Total tax expenses 2,074.95 5,307.92
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 4,340.27 14,227.10
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 4,340.27 14,227.10
17 Other comprehensive income net of taxes (291.85) 668.31
18 Total Comprehensive Income for the period 4,048.42 14,895.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 1,346.31 1,346.31
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,05,568.54
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.49 21.14
Diluted earnings (loss) per share from continuing operations 6.49 21.14
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 6.49 21.14
Diluted earnings (loss) per share from continuing and discontinued operations 6.49 21.14
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 audited consolidated financial results of Vishnu Chemicals Limited (the Holding Company or the Company), its wholly-owned subsidiaries i.e., Vishnu Barium Private Limited,Vishnu Strontium Private Limited and Vishnu South Africa (Pty) Ltd, VCHEM Global Inc.,Vishnu International Trading FZE and its step-down subsidiary Ramadas Minerals Private Limited and VCHEM Trading FZE (together referred to as the Group) has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2026. The results for the year ended March 31, 2026 has been audited and for the quarter ended March 31,2026 has been reviewed by our statutory auditors. The statutory auditors of the company have expressed an unmodified opinion thereon. 2. These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). 3 The Board of Directors at their meeting held on May 30, 2026, recommended a final dividend of Rs. 0.30/- per equity share of face value of Rs. 2/- each i.e. 15 percent , for the financial year 2025-26, subject to approval of the Shareholders of the Company at ensuing Annual General Meeting. 4 The consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited, Vishnu Strontium Private Limited and Vishnu South Africa (Pty) Ltd and stepdown wholly owned subsidiaries i.e. Ramadas Minerals Private Limited, VCHEM Trading FZE., VCHEM Global Inc, Bonmerci Investments 103 PTY Ltd, Bathlako Mining Ltd and Vishnu International Trading FZE have not yet commenced their operations. 5 The figures for the current quarter and quarter ended 31 March 2025 are the balancing figures between the audited figures for the financial year ending 31 March 2026 and March 31, 2025 respectively and the year to date figures upto third quarter ending December 31, 2025 and December 31, 2024 respectively. 6 Previous year's figures have been regrouped/reclassified/rearranged wherever necessary to correspond with those of the current year 7 The Company and its subsidiaries are engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 - Operating Segments. However, there are two geographical revenue areas i.e. (1) Domestic (2) Overseas. The breakup of Income is as under: Sl. Rs (in lakhs) No. Particulars Quarter Ended Year Ended 31-Mar-2026 31-Dec-2025 31-Mar-2025 31-Mar-2026 31-Mar-2025 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Audited ) ( Audited ) 1 Domestic 26,537.80 18,515.97 23,682.48 83,369.54 78,262.75 2 Overseas 18,245.05 22,422.80 15,427.48 76,929.79 65,877.74 Total Sales 44,782.85 40,938.77 39,109.96 160,299.33 144,140.49



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 79,421.92
Capital work-in-progress 15,928.32
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,089.34
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 73.56
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Goodwill on acquisition 3,043.17
2 Other non-current assets 5,781.89
Total of other non-current financial assets 8,825.06
Total non-current financial assets 8,898.62
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 1,05,338.20
2 Current assets
Inventories 51,254.65
Current financial asset
Current investments 0.00
Trade receivables, current 31,034.17
Cash and cash equivalents 807.06
Bank balance other than cash and cash equivalents 9,231.61
Loans, current 0.00
Other current financial assets
Total of other current financial assets 11,117.14
Total current financial assets 52,189.98
Current tax assets (net) 0.00
Other current assets
Total of other current assets
Total current assets 1,03,444.63
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 2,08,782.83
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,346.31
Other equity 1,05,568.54
Total equity attributable to owners of parent 1,06,914.85
Non controlling interest 538.06
Total equity 1,07,452.91
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 29,691.21
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 29,691.21
Provisions, non-current 509.26
Deferred tax liabilities (net) 6,571.77
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 36,772.24
Current liabilities
Current financial liabilities
Borrowings, current 23,031.72
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 147.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,376.98
Total Trade payable 36,523.98
Other current financial liabilities
1 Other financial liabilities 200.34
2 Other current liabitilites 3,154.00
Total of other current financial liabilities 3,354.34
Total current financial liabilities 62,910.04
Other current liabilities
Total of other current liabilities
Provisions, current 17.69
Current tax liabilities (Net) 1,629.95
Deferred government grants, Current
Total current liabilities 64,557.68
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 1,01,329.92
Total equity and liabilites 2,08,782.83
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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



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 Unaudited 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 gains/(losses) on defined benefit plans (441.76) (456.76)
Total Amount of items that will not be reclassified to profit and loss (441.76) (456.76)
2 Income tax relating to items that will not be reclassified to profit or loss (111.18) (114.96)
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 (38.73) (1,010.11)
5 Total Other comprehensive income (291.85) 668.31



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 19,535.02
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,735.92
Adjustments for decrease (increase) in inventories (10,948.49)
Adjustments for decrease (increase) in trade receivables, current (1,632.86)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (8,501.37)
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 7,859.35
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,168.21
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,131.13
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 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 1,010.11
Adjustments for dividend income 0.00
Adjustments for interest income 404.44
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 (0.05)
Other adjustments to reconcile profit (loss) (456.76)
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) (3,039.25)
Net cash flows from (used in) operations 16,495.77
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,783.05
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 12,712.72
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 42.34
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 25,719.25
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 354.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,338.38)
Net cash flows from (used in) investing activities (26,745.77)
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 18,495.52
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 200.69
Interest paid 3,735.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 14,558.91
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 525.86
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 525.86
Cash and cash equivalents cash flow statement at beginning of period 281.19
Cash and cash equivalents cash flow statement at end of period 807.05





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 M/s. Jampani & Associates Yes 31-01-2028