| 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 | 24-06-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-06-2026 |
| 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 | 24-06-2026 18:20:00 |
| End date and time of board meeting | 24-06-2026 22:10:00 |
| 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 | Statement on impact of audit qualification |
| 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 | 16,862.38 | 49,936.33 | |
| Other income | 87.96 | 13,574.00 | |
| Total income | 16,950.34 | 63,510.33 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 593.31 | 1,731.23 |
| (b) | Purchases of stock-in-trade | 15,658.62 | 46,512.96 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 25.37 | 122.53 |
| (d) | Employee benefit expense | 95.61 | 417.47 |
| (e) | Finance costs | 155.34 | 651.78 |
| (f) | Depreciation, depletion and amortisation expense | 144.52 | 592.92 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,117.53 | 5,985.56 |
| Total other expenses | 3,117.53 | 5,985.56 | |
| Total expenses | 19,790.30 | 56,014.45 | |
| 3 | Total profit before exceptional items and tax | (2,839.96) | 7,495.88 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (2,839.96) | 7,495.88 |
| 6 | Tax expense | ||
| 7 | Current tax | (12.50) | 0.81 |
| 8 | Deferred tax | (620.37) | (1,123.35) |
| 9 | Total tax expenses | (632.87) | (1,122.54) |
| 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 | (2,207.09) | 8,618.42 |
| 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 | 6,366.71 | (6,782.23) |
| 16 | Total profit (loss) for period | 4,159.62 | 1,836.19 |
| 17 | Other comprehensive income net of taxes | 96.86 | 117.32 |
| 18 | Total Comprehensive Income for the period | 4,256.48 | 1,953.51 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 4,157.47 | 1,840.88 | |
| Total profit or loss, attributable to non-controlling interests | 2.14 | (4.69) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 4,254.36 | 1,958.23 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 2.12 | (4.71) | |
| 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 | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.22 | 0.1 | |
| Diluted earnings (loss) per share from continuing operations | 0.22 | 0.1 | |
| 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 | 0.22 | 0.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.22 | 0.1 | |
| 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 | 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 | 2,750.83 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 111.78 | |
| Goodwill | 147.29 | |
| Other intangible assets | 592.64 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 39,428.72 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 1,390.15 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,049.30 |
| Total of other non-current financial assets | 1,049.30 | |
| Total non-current financial assets | 41,868.17 | |
| Deferred tax assets (net) | 1,570.37 | |
| Other non-current assets | ||
| 1 | Right of Use Assets | 27.77 |
| 2 | Other non-current assets | 2,892.50 |
| Total of other non-current assets | 2,920.27 | |
| Total non-current assets | 49,961.35 | |
| 2 | Current assets | |
| Inventories | 521.12 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 14,055.41 | |
| Cash and cash equivalents | 107.96 | |
| Bank balance other than cash and cash equivalents | 0.00 | |
| Loans, current | 1,605.41 | |
| Other current financial assets | ||
| Total of other current financial assets | 5,998.98 | |
| Total current financial assets | 21,767.76 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 1,374.84 |
| 2 | Assets Held for sale | 2,385.76 |
| Total of other current assets | 3,760.60 | |
| Total current assets | 26,049.48 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 76,010.83 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 18,598.36 | |
| Other equity | 36,550.46 | |
| Total equity attributable to owners of parent | 55,148.82 | |
| Non controlling interest | (49.18) | |
| Total equity | 55,099.64 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,069.47 | |
| 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 | 9.50 |
| Total of other non-current financial liabilities | 9.50 | |
| Total non-current financial liabilities | 5,078.97 | |
| Provisions, non-current | 22.79 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 5,101.76 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 5,444.97 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 140.69 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,735.82 | |
| Total Trade payable | 5,876.51 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 20.96 |
| 2 | Other financial liabilities | 3,145.29 |
| Total of other current financial liabilities | 3,166.25 | |
| Total current financial liabilities | 14,487.73 | |
| Other current liabilities | 1,029.59 | |
| 1 | Other current liabilities | 1,029.59 |
| Total of other current liabilities | 1,029.59 | |
| Provisions, current | 3.51 | |
| Current tax liabilities (Net) | 288.60 | |
| Deferred government grants, Current | ||
| Total current liabilities | 15,809.43 | |
| 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 | 20,911.19 | |
| Total equity and liabilites | 76,010.83 | |
| 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 | 01-01-2026 | 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 | Real estate Division | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Polymers | 1,040.37 | 2,726.24 | ||||
| 3 | Trading & Manufacturing Division -Agro | 13,216.71 | 40,684.31 | ||||
| 4 | Trading & Maniufacturing Division -Infrastructure | 2,327.65 | 6,126.55 | ||||
| 5 | Trading Division- Gas Meter | 0.00126 | 0.0024758 | ||||
| 6 | Income From Advertisement and Sponsorship Services | 0.0015165 | 0.0015165 | ||||
| Total Segment Revenue | 16,862.38 | 49,936.33 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 16,862.38 | 49,936.33 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Real estate Division | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Polymers | 99.70 | 137.47 | ||||
| 3 | Trading & Manufacturing Division -Agro | 428.47 | 1,206.26 | ||||
| 4 | Trading & Maniufacturing Division -Infrastructure | (146.03) | (63.13) | ||||
| 5 | Trading Division- Gas Meter | 51.27 | 137.35 | ||||
| 6 | Income From Advertisement and Sponsorship Services | 151.65 | 151.65 | ||||
| Total Profit before tax | 585.06 | 1,569.60 | |||||
| i. Finance cost | 155.34 | 651.78 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (3,097.02) | 204.18 | |||||
| Profit before tax | 3,526.74 | 713.64 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Real estate Division | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Polymers | 0.00 | 0.00 | ||||
| 3 | Trading & Manufacturing Division -Agro | 0.00 | 0.00 | ||||
| 4 | Trading & Maniufacturing Division -Infrastructure | 0.00 | 0.00 | ||||
| 5 | Trading Division- Gas Meter | 0.00 | 0.00 | ||||
| 6 | Income From Advertisement and Sponsorship Services | 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 | Real estate Division | 0.00 | 0.00 | ||||
| 2 | Trading & Manufacturing Division -Polymers | 0.00 | 0.00 | ||||
| 3 | Trading & Manufacturing Division -Agro | 0.00 | 0.00 | ||||
| 4 | Trading & Maniufacturing Division -Infrastructure | 0.00 | 0.00 | ||||
| 5 | Trading Division- Gas Meter | 0.00 | 0.00 | ||||
| 6 | Income From Advertisement and Sponsorship Services | 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 | 01-01-2026 | 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 | ||
| 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 | (96.86) | (117.32) |
| 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 | 96.86 | 117.32 |
| 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 | 7,495.88 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 653.21 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,352.54) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 41.61 | |||||
| Adjustments for other financial assets, non-current | 33,959.67 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (77.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 2,453.18 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 586.59 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 500.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 2,073.83 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 5.15 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 685.70 | |||||
| Adjustments for fair value losses (gains) | (2,521.22) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 255.66 | |||||
| Other adjustments to reconcile profit (loss) | (53.00) | |||||
| Other adjustments for non-cash items | 21.54 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | (32.40) | |||||
| Total adjustments for reconcile profit (loss) | 37,199.98 | |||||
| Net cash flows from (used in) operations | 44,695.86 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 13,322.03 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 410.47 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 30,963.36 | |||||
| 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 | 44,836.95 | |||||
| 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 | 886.09 | |||||
| Purchase of property, plant and equipment | 157.52 | |||||
| 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 | 2,617.16 | |||||
| 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 | 13,322.03 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 13.78 | |||||
| Net cash flows from (used in) investing activities | (33,389.73) | |||||
| 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 | 74.65 | |||||
| Proceeds from issuing shares | 13.24 | |||||
| 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 | 3,789.24 | |||||
| Repayments of borrowings | 1,113.34 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (653.21) | |||||
| Net cash flows from (used in) financing activities | 1,961.28 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (465.09) | |||||
| 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 | (465.09) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 0.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | (465.09) | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 | KSMC & Associates | Yes | 31-05-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 63,510.33 | 63,510.33 |
| 2 | Total Expenditure | 56,014.44 | 56,014.44 |
| 3 | Net Profit/(Loss) | 1,836.19 | 1,836.19 |
| 4 | Earnings Per Share | 0.1 | 0.1 |
| 5 | Total Assets | 76,010.83 | 76,010.83 |
| 6 | Total Liabilities | 76,010.83 | 76,010.83 |
| 7 | Net Worth | 55,099.64 | 55,099.64 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Whether appeared first time | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| Textual Information(1) | During the year, there were certain delays in the deposit of statutory dues by the Parent Company. While some substantial statutory dues remained outstanding, the Parent Company continued its business and investment activities, including investments in shares and granting of inter-corporate deposits during the year. We were not provided sufficient appropriate audit evidence with respect to business rationale of such investments and deposits and hence in view of this, we are unable to determine the impact of the said matters on the accompanying audited financial results. |
|---|---|
| Textual Information(2) | (i) Management's estimation on the impact of audit qualification: The qualification arises from the audit report on the consolidated financial results of Vikas Lifecare Limited ("the Parent" / "the Company") and its subsidiaries and associates (together, "the Group"), and traces to (a) the qualified opinion expressed by the statutory auditor of the Parent, a component of the Group, in respect of certain inter-corporate deposit ("ICD") transactions; and (b) related party transactions undertaken during the year inter alia in the nature of of inter-corporate deposits, acquisition of investments and other transactions with its promoter group entities, subsidiaries including step down subsidiaries and/or associates and other parties and the requisite shareholder approval for the material related party transactions being in the process of being obtained as at the date of approval of the results. The management has assessed each of the aforesaid matters, both at the component level and on a consolidated basis, and is of the view that the same do not warrant any adjustment to the consolidated financial results for the quarter and year ended March 31, 2026. The ICDs, acquisition of shares and investments were made in the ordinary course of the business and investment activities of the Group, for bona fide commercial considerations and with the requisite internal approvals; the investments in shares are supported by valuation reports issued by an independent registered valuer in accordance with applicable standards. Based on its present assessment, the management considers the carrying values of such investments and the amounts recoverable, including ICDs, to be appropriate and recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the consolidated financial results. The related party transactions, including those with the Parent / Holding Company and within the Group, were entered into in the ordinary course of business and on an arm's length basis, and the Company is in the process of obtaining the requisite shareholder approval in respect of the material related party transactions in accordance with Regulation 23 of the SEBI LODR Regulations and Section 188 of the Companies Act, 2013, read with the applicable provisions thereof. Accordingly, in the management's view, the impact of the aforesaid qualification is presently not ascertainable / quantifiable and, based on the information available as on date, the same is not expected to have any material adverse impact on the consolidated financial results of the Group for the quarter and year ended March 31, 2026. |
| Textual Information(3) | NA |
| Textual Information(4) | NA |
| Textual Information(5) | In the absence of sufficient appropriate evidence regarding the business rationale, regulatory compliance and potential consequential implications, including any impact arising from regulatory proceedings, the auditor is unable to determine the impact, including whether any adjustments may be necessary to the accompanying consolidated financial results for the quarter and year ended March 31, 2026. |
| Textual Information(6) | During the year ending 31st March 2026, the Parent Company has entered into related party transactions, inter alia, in the nature of inter-corporate deposits, acquisition of investments and other transactions with its promoter group entities, subsidiaries including step down subsidiaries and/or associates and other parties which are considered material related party transactions in accordance with the provisions of Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR Regulations). Such transactions are also subject to compliance with the applicable provisions of Section 188 of the Companies Act, 2013 and other applicable provisions, if any. As per the applicable provisions of the Companies Act, 2013 and Regulation 23 of the SEBI LODR Regulations, prior approval of the shareholders, wherever applicable, is required for such transactions. As represented to us, the Parent Company is in the process of obtaining the requisite approvals for the aforesaid transactions, which had not been obtained up to the date of approval of these financial results. Accordingly, we are unable to determine the impact, if any, of the above matter, including the consequential implications arising from non-compliance with the applicable regulatory requirements, if any, on the accompanying financial results. |
| Textual Information(7) | (i) Management's estimation on the impact of audit qualification: The qualification arises from the audit report on the consolidated financial results of Vikas Lifecare Limited ("the Parent" / "the Company") and its subsidiaries and associates (together, "the Group"), and traces to (a) the qualified opinion expressed by the statutory auditor of the Parent, a component of the Group, in respect of certain inter-corporate deposit ("ICD") transactions; and (b) related party transactions undertaken during the year inter alia in the nature of of inter-corporate deposits, acquisition of investments and other transactions with its promoter group entities, subsidiaries including step down subsidiaries and/or associates and other parties and the requisite shareholder approval for the material related party transactions being in the process of being obtained as at the date of approval of the results. The management has assessed each of the aforesaid matters, both at the component level and on a consolidated basis, and is of the view that the same do not warrant any adjustment to the consolidated financial results for the quarter and year ended March 31, 2026. The ICDs, acquisition of shares and investments were made in the ordinary course of the business and investment activities of the Group, for bona fide commercial considerations and with the requisite internal approvals; the investments in shares are supported by valuation reports issued by an independent registered valuer in accordance with applicable standards. Based on its present assessment, the management considers the carrying values of such investments and the amounts recoverable, including ICDs, to be appropriate and recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the consolidated financial results. The related party transactions, including those with the Parent / Holding Company and within the Group, were entered into in the ordinary course of business and on an arm's length basis, and the Company is in the process of obtaining the requisite shareholder approval in respect of the material related party transactions in accordance with Regulation 23 of the SEBI LODR Regulations and Section 188 of the Companies Act, 2013, read with the applicable provisions thereof. Accordingly, in the management's view, the impact of the aforesaid qualification is presently not ascertainable / quantifiable and, based on the information available as on date, the same is not expected to have any material adverse impact on the consolidated financial results of the Group for the quarter and year ended March 31, 2026. |
| Textual Information(8) | NA |
| Textual Information(9) | NA |
| Textual Information(10) | In the absence of sufficient appropriate evidence regarding the business rationale, regulatory compliance and potential consequential implications, including any impact arising from regulatory proceedings, the auditor is unable to determine the impact, including whether any adjustments may be necessary to the accompanying consolidated financial results for the quarter and year ended March 31, 2026. |
| Name of CEO / Managing director | Sundeep Kumar Dhawan |
|---|---|
| Name of CFO | Chandan Kumar |
| Name of audit committee chairman | Richa Sharma |
| Name of statutory auditor | Sachin Singhal |
| Name of other signatory, if any, with designation | |
| Place | Delhi |
| Date | 24-06-2026 |