IndAS Details

Scrip Code	530961
NSE Symbol	VIKASECO
MSEI Symbol	NOTLISTED
ISIN	INE806A01020
Name of company	Vikas Ecotech 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	01-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-06-2026
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	Standalone
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	01-07-2026 18:15:00
End date and time of board meeting	01-07-2026 21:20:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	01-07-2026
Indicate Company website link for updated RPT policy of the Company	www.vikasecotech.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

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	Standalone	Standalone
1	Income
	Revenue from operations	8,204.52	26,163.48
	Other income	114.37	619.39
	Total income	8,318.89	26,782.87
2	Expenses
(a)	Cost of materials consumed	2,785.01	10,699.55
(b)	Purchases of stock-in-trade	4,805.51	13,242.81
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	65.12	117.16
(d)	Employee benefit expense	117.76	449.58
(e)	Finance costs	149.22	428.47
(f)	Depreciation, depletion and amortisation expense	105.83	421.11
(f)	Other Expenses
1	Other Expenses	576.68	1,305.37
	Total other expenses	576.68	1,305.37
	Total expenses	8,605.13	26,664.05
3	Total profit before exceptional items and tax	(286.24)	118.82
4	Exceptional items	0.00	0.00
5	Total profit before tax	(286.24)	118.82
6	Tax expense
7	Current tax	(191.61)	59.72
8	Deferred tax	(3.85)	(15.69)
9	Total tax expenses	(195.46)	44.03
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	(18.96)	(62.08)
11	Net Profit Loss for the period from continuing operations	(109.74)	12.71
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	(109.74)	12.71
17	Other comprehensive income net of taxes	1.96	2.35
18	Total Comprehensive Income for the period	(107.78)	15.06
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	13,883.56	13,883.56
	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	-0.01	0
	Diluted earnings (loss) per share from continuing operations	-0.01	0
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	-0.01	0
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.01	0
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	Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2,147.10
	Capital work-in-progress
	Investment property	274.21
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	10,420.50
	Trade receivables, non-current
	Loans, non-current	3,793.05
	Other non-current financial assets
1	Other non-current financial assets	444.18
	Total of other non-current financial assets	444.18
	Total non-current financial assets	14,657.73
	Deferred tax assets (net)	158.29
	Other non-current assets
1	ROU Assets	27.77
2	Other non-current assets	13.42
	Total of other non-current assets	41.19
	Total non-current assets	17,278.52
2	Current assets
	Inventories	3,198.58
	Current financial asset
	Current investments	0.00
	Trade receivables, current	10,886.50
	Cash and cash equivalents	9.11
	Bank balance other than cash and cash equivalents	277.48
	Loans, current	213.92
	Other current financial assets
	Total of other current financial assets	14,709.60
	Total current financial assets	26,096.61
	Current tax assets (net)
	Other current assets
1	Other current assets	1,356.13
	Total of other current assets	1,356.13
	Total current assets	30,651.32
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	47,929.84
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13,883.56
	Other equity	25,171.48
	Total equity attributable to owners of parent	39,055.04
	Non controlling interest
	Total equity	39,055.04
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	88.41
	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
	Total of other non-current financial liabilities
	Total non-current financial liabilities	88.41
	Provisions, non-current	26.88
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
1	Lease liabilities non current	9.50
	Total of other non-current liabilities	9.50
	Total non-current liabilities	124.79
	Current liabilities
	Current financial liabilities
	Borrowings, current	3,803.60
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	498.89
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3,328.49
	Total Trade payable	3,827.38
	Other current financial liabilities
1	Other current financial liabilities	345.32
	Total of other current financial liabilities	345.32
	Total current financial liabilities	7,976.30
	Other current liabilities	77.90
1	Lease liabilities	20.96
2	Other current liabilities	56.94
	Total of other current liabilities	77.90
	Provisions, current	0.73
	Current tax liabilities (Net)	695.08
	Deferred government grants, Current
	Total current liabilities	8,750.01
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	8,874.80
	Total equity and liabilites	47,929.84
	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	Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Infra & Energy	3,930.74	11,695.60
2	Chemical, Polymers & Special Additives	4,273.78	14,467.89
	Total Segment Revenue	8,204.52	26,163.49
	Less: Inter segment revenue
	Revenue from operations	8,204.52	26,163.49
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infra & Energy	48.17	166.82
2	Chemical, Polymers & Special Additives	500.71	1,937.14
	Total Profit before tax	548.88	2,103.96
	i. Finance cost	149.22	428.47
	ii. Other Unallocable Expenditure net off Unallocable income	685.90	1,556.67
	Profit before tax	(286.24)	118.82
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infra & Energy	0.00	0.00
2	Chemical, Polymers & Special Additives	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	Infra & Energy	0.00	0.00
2	Chemical, Polymers & Special Additives	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	Standalone	Standalone
	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	(1.96)	(2.35)
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	1.96	2.35

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	Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	118.82
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0.00
	Adjustments for decrease (increase) in inventories	319.08
	Adjustments for decrease (increase) in trade receivables, current	(1,522.07)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	2,300.89
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	(9,155.66)
	Adjustments for other financial assets, current	0.00
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	(1,115.21)
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	(1,662.64)
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	(421.11)
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	(3.68)
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	(30.11)
	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	534.43
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	(0.53)
	Adjustments for undistributed profits of associates	(49.39)
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	21.58
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	(11,754.50)
	Net cash flows from (used in) operations	(11,635.68)
	Dividends received	0.00
	Interest paid	(424.98)
	Interest received	3.49
	Income taxes paid (refund)	(53.02)
	Other inflows (outflows) of cash	2.38
	Net cash flows from (used in) operating activities	(11,151.81)
	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	459.04
	Purchase of property, plant and equipment	349.81
	Proceeds from sales of investment property	7,700.00
	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	1,169.46
	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	534.43
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	49.39
	Net cash flows from (used in) investing activities	9,562.51
	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	1,980.03
	Repayments of borrowings	0.00
	Payments of lease liabilities	0.00
	Dividends paid	0.00
	Interest paid	424.98
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	1,555.05
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(34.25)
	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	(34.25)
	Cash and cash equivalents cash flow statement at beginning of period	320.83
	Cash and cash equivalents cash flow statement at end of period	286.58

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 & Associate	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	26,782.87	26,782.87
2	Total Expenditure	26,664.05	26,664.05
3	Net Profit/(Loss)	12.72	12.72
4	Earnings Per Share	0	0
5	Total Assets	47,929.84	47,929.84
6	Total Liabilities	47,929.84	47,929.84
7	Net Worth	39,055.04	39,055.04

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)
3	Textual Information(11)	Qualified opinion	Whether appeared first time	Textual Information(12)	Textual Information(13)	Textual Information(14)	Textual Information(15)
4	Textual Information(16)	Qualified opinion	Whether appeared first time	Textual Information(17)	Textual Information(18)	Textual Information(19)	Textual Information(20)
5	Textual Information(21)	Qualified opinion	Whether appeared first time	Textual Information(22)	Textual Information(23)	Textual Information(24)	Textual Information(25)

Text Block

Textual Information(1)	During the year, there were certain delays in the deposit of statutory dues by the Company. While some substantial statutory dues remained outstanding, the 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, if any, of these matters on the accompanying standalone financial results.
Textual Information(2)	NA
Textual Information(3)	The qualification arises from the audit report on the standalone financial results of Vikas Ecotech Limited ("the Company") in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date: (c) Loan outstanding of Rs 18.50 crores (d) Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore and (e) Memorandum of Understanding with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project. The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The delays in the deposit of statutory dues were on account of timing reasons, and the payment of outstanding amounts is in process. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, 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 in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. The related party transactions 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. The Loans were granted in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals; Based on its present assessment, the management considers the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. In earlier years, the Company entered into a Memorandum of Understanding ("MoU") with BG Technocrats Private Limited for a proposed investment aggregating to Rs.132.50 crore. Owing to commercial considerations and the inability to complete the proposed transaction within the stipulated timeline, both parties mutually agreed not to proceed with the proposed investment. Accordingly, the Company initiated recovery of the funds advanced under the MoU. During the financial year ended March 31, 2026, the Company recovered Rs.47.00 crore. Subsequent to the year end and prior to approval of the financial results, the Company has recovered a further Rs.42.97 crore, resulting in total recoveries of Rs.89.97 crore against the original amount of Rs.132.50 crore. The outstanding balance as on the date of approval of the financial results stands reduced to Rs.42.53 crore. The substantial recoveries already received after the balance sheet date demonstrate the counterparty's commitment and financial ability to honour its obligations. The proposed audit qualification primarily arises because certain documentary evidence, including the formal cancellation agreement, balance confirmation and certain supporting documents, was not available with the auditors before finalisation of the financial results. Management is in the process of obtaining and providing these documents. Based on the significant recoveries already received, the continuing contractual relationship with the counterparty, ongoing discussions for settlement of the balance amount and management's assessment of the recoverability of the outstanding receivable, management believes that the outstanding receivable of Rs.42.53 crore is fully recoverable and no impairment is considered necessary as at March 31, 2026. The Company entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for participation in the development of a real estate project as part of the Company's long-term business diversification strategy. As at March 31, 2026, the Company had advanced Rs.55.50 crore against its proposed total commitment of Rs.100.00 crore. The project is presently in the pre-development stage and commencement is subject to receipt of statutory approvals, regulatory clearances and fulfilment of contractual milestones, which is a normal feature of projects of this nature. Management has undertaken appropriate commercial evaluation before entering into the transaction and continues to monitor the progress of the project. The auditors have sought additional documentation relating to the commercial rationale, project progress, utilisation of funds and certain regulatory approvals. Management is in the process of compiling the requisite documents and obtaining additional confirmations from the counterparty. Based on the information presently available, management believes that the project continues to remain commercially viable, the advance represents a recoverable contractual asset linked to the proposed project, there are no indicators of impairment as at March 31, 2026 and no adjustment to the carrying value of the advance is considered necessary. 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 standalone financial results of the Company for the quarter and year ended March 31, 2026.
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 standalone financial results for the quarter and year ended March 31, 2026.
Textual Information(6)	During the year ending 31st March 2026, the 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 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 standalone 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 standalone financial results.
Textual Information(7)	NA
Textual Information(8)	The qualification arises from the audit report on the standalone financial results of Vikas Ecotech Limited ("the Company") in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date: (c) Loan outstanding of Rs 18.50 crores (d) Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore and (e) Memorandum of Understanding with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project. The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The delays in the deposit of statutory dues were on account of timing reasons, and the payment of outstanding amounts is in process. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, 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 in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. The related party transactions 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. The Loans were granted in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals; Based on its present assessment, the management considers the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. In earlier years, the Company entered into a Memorandum of Understanding ("MoU") with BG Technocrats Private Limited for a proposed investment aggregating to Rs.132.50 crore. Owing to commercial considerations and the inability to complete the proposed transaction within the stipulated timeline, both parties mutually agreed not to proceed with the proposed investment. Accordingly, the Company initiated recovery of the funds advanced under the MoU. During the financial year ended March 31, 2026, the Company recovered Rs.47.00 crore. Subsequent to the year end and prior to approval of the financial results, the Company has recovered a further Rs.42.97 crore, resulting in total recoveries of Rs.89.97 crore against the original amount of Rs.132.50 crore. The outstanding balance as on the date of approval of the financial results stands reduced to Rs.42.53 crore. The substantial recoveries already received after the balance sheet date demonstrate the counterparty's commitment and financial ability to honour its obligations. The proposed audit qualification primarily arises because certain documentary evidence, including the formal cancellation agreement, balance confirmation and certain supporting documents, was not available with the auditors before finalisation of the financial results. Management is in the process of obtaining and providing these documents. Based on the significant recoveries already received, the continuing contractual relationship with the counterparty, ongoing discussions for settlement of the balance amount and management's assessment of the recoverability of the outstanding receivable, management believes that the outstanding receivable of Rs.42.53 crore is fully recoverable and no impairment is considered necessary as at March 31, 2026. The Company entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for participation in the development of a real estate project as part of the Company's long-term business diversification strategy. As at March 31, 2026, the Company had advanced Rs.55.50 crore against its proposed total commitment of Rs.100.00 crore. The project is presently in the pre-development stage and commencement is subject to receipt of statutory approvals, regulatory clearances and fulfilment of contractual milestones, which is a normal feature of projects of this nature. Management has undertaken appropriate commercial evaluation before entering into the transaction and continues to monitor the progress of the project. The auditors have sought additional documentation relating to the commercial rationale, project progress, utilisation of funds and certain regulatory approvals. Management is in the process of compiling the requisite documents and obtaining additional confirmations from the counterparty. Based on the information presently available, management believes that the project continues to remain commercially viable, the advance represents a recoverable contractual asset linked to the proposed project, there are no indicators of impairment as at March 31, 2026 and no adjustment to the carrying value of the advance is considered necessary. 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 standalone financial results of the Company for the quarter and year ended March 31, 2026.
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 standalone financial results for the quarter and year ended March 31, 2026.
Textual Information(11)	As at 31 March 2026, the Company has disclosed a loan outstanding of Rs.18.50 crore in its books of account. However, we were unable to obtain sufficient appropriate audit evidence regarding the recoverability of the said loan, including external balance confirmation from the borrower, the latest audited financial statements of the borrower, and management's assessment of the recoverability of the loan along with the basis for recognition of any impairment loss, if required, under the applicable Indian Accounting Standards. Accordingly, we were unable to determine whether any adjustment to the carrying amount of the loan and corresponding impairment provision, if any, was necessary. Consequently, the possible effects of this matter on the standalone financial results could not be determined.
Textual Information(12)	NA
Textual Information(13)	The qualification arises from the audit report on the standalone financial results of Vikas Ecotech Limited ("the Company") in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date: (c) Loan outstanding of Rs 18.50 crores (d) Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore and (e) Memorandum of Understanding with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project. The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The delays in the deposit of statutory dues were on account of timing reasons, and the payment of outstanding amounts is in process. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, 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 in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. The related party transactions 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. The Loans were granted in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals; Based on its present assessment, the management considers the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. In earlier years, the Company entered into a Memorandum of Understanding ("MoU") with BG Technocrats Private Limited for a proposed investment aggregating to Rs.132.50 crore. Owing to commercial considerations and the inability to complete the proposed transaction within the stipulated timeline, both parties mutually agreed not to proceed with the proposed investment. Accordingly, the Company initiated recovery of the funds advanced under the MoU. During the financial year ended March 31, 2026, the Company recovered Rs.47.00 crore. Subsequent to the year end and prior to approval of the financial results, the Company has recovered a further Rs.42.97 crore, resulting in total recoveries of Rs.89.97 crore against the original amount of Rs.132.50 crore. The outstanding balance as on the date of approval of the financial results stands reduced to Rs.42.53 crore. The substantial recoveries already received after the balance sheet date demonstrate the counterparty's commitment and financial ability to honour its obligations. The proposed audit qualification primarily arises because certain documentary evidence, including the formal cancellation agreement, balance confirmation and certain supporting documents, was not available with the auditors before finalisation of the financial results. Management is in the process of obtaining and providing these documents. Based on the significant recoveries already received, the continuing contractual relationship with the counterparty, ongoing discussions for settlement of the balance amount and management's assessment of the recoverability of the outstanding receivable, management believes that the outstanding receivable of Rs.42.53 crore is fully recoverable and no impairment is considered necessary as at March 31, 2026. The Company entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for participation in the development of a real estate project as part of the Company's long-term business diversification strategy. As at March 31, 2026, the Company had advanced Rs.55.50 crore against its proposed total commitment of Rs.100.00 crore. The project is presently in the pre-development stage and commencement is subject to receipt of statutory approvals, regulatory clearances and fulfilment of contractual milestones, which is a normal feature of projects of this nature. Management has undertaken appropriate commercial evaluation before entering into the transaction and continues to monitor the progress of the project. The auditors have sought additional documentation relating to the commercial rationale, project progress, utilisation of funds and certain regulatory approvals. Management is in the process of compiling the requisite documents and obtaining additional confirmations from the counterparty. Based on the information presently available, management believes that the project continues to remain commercially viable, the advance represents a recoverable contractual asset linked to the proposed project, there are no indicators of impairment as at March 31, 2026 and no adjustment to the carrying value of the advance is considered necessary. 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 standalone financial results of the Company for the quarter and year ended March 31, 2026.
Textual Information(14)	NA
Textual Information(15)	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 standalone financial results for the quarter and year ended March 31, 2026.
Textual Information(16)	In the earlier years, the Company entered into a Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore. During the current year, the said MoU was mutually cancelled as the proposed fund infusion could not be completed within the agreed timeline. Consequently, the Company received back Rs.47.00 crore during the year against the aforesaid investment and recognized a receivable of Rs.85.50 crore as at the balance Sheet date. However, we were unable to obtain sufficient appropriate audit evidence regarding the cancellation of the investment and recoverability of the receivable, including a duly executed cancellation/termination agreement, adequate correspondence evidencing the cancellation of the transaction, independent balance confirmation from the counterparty confirming the settlement terms and outstanding balance, and the latest audited financial statements of the counterparty. Subsequent to the Balance Sheet date and before the date of signing of these standalone financial results, the Company has received a further amount of Rs.42.97 crore, leaving a balance receivable of Rs.42.53 crore. However, in the absence of the aforesaid audit evidence, we are unable to determine whether any adjustment to the carrying amount of the receivable was necessary and the consequential impact, if any, on the accompanying standalone financial results.
Textual Information(17)	NA
Textual Information(18)	The qualification arises from the audit report on the standalone financial results of Vikas Ecotech Limited ("the Company") in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date: (c) Loan outstanding of Rs 18.50 crores (d) Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore and (e) Memorandum of Understanding with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project. The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The delays in the deposit of statutory dues were on account of timing reasons, and the payment of outstanding amounts is in process. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, 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 in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. The related party transactions 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. The Loans were granted in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals; Based on its present assessment, the management considers the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. In earlier years, the Company entered into a Memorandum of Understanding ("MoU") with BG Technocrats Private Limited for a proposed investment aggregating to Rs.132.50 crore. Owing to commercial considerations and the inability to complete the proposed transaction within the stipulated timeline, both parties mutually agreed not to proceed with the proposed investment. Accordingly, the Company initiated recovery of the funds advanced under the MoU. During the financial year ended March 31, 2026, the Company recovered Rs.47.00 crore. Subsequent to the year end and prior to approval of the financial results, the Company has recovered a further Rs.42.97 crore, resulting in total recoveries of Rs.89.97 crore against the original amount of Rs.132.50 crore. The outstanding balance as on the date of approval of the financial results stands reduced to Rs.42.53 crore. The substantial recoveries already received after the balance sheet date demonstrate the counterparty's commitment and financial ability to honour its obligations. The proposed audit qualification primarily arises because certain documentary evidence, including the formal cancellation agreement, balance confirmation and certain supporting documents, was not available with the auditors before finalisation of the financial results. Management is in the process of obtaining and providing these documents. Based on the significant recoveries already received, the continuing contractual relationship with the counterparty, ongoing discussions for settlement of the balance amount and management's assessment of the recoverability of the outstanding receivable, management believes that the outstanding receivable of Rs.42.53 crore is fully recoverable and no impairment is considered necessary as at March 31, 2026. The Company entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for participation in the development of a real estate project as part of the Company's long-term business diversification strategy. As at March 31, 2026, the Company had advanced Rs.55.50 crore against its proposed total commitment of Rs.100.00 crore. The project is presently in the pre-development stage and commencement is subject to receipt of statutory approvals, regulatory clearances and fulfilment of contractual milestones, which is a normal feature of projects of this nature. Management has undertaken appropriate commercial evaluation before entering into the transaction and continues to monitor the progress of the project. The auditors have sought additional documentation relating to the commercial rationale, project progress, utilisation of funds and certain regulatory approvals. Management is in the process of compiling the requisite documents and obtaining additional confirmations from the counterparty. Based on the information presently available, management believes that the project continues to remain commercially viable, the advance represents a recoverable contractual asset linked to the proposed project, there are no indicators of impairment as at March 31, 2026 and no adjustment to the carrying value of the advance is considered necessary. 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 standalone financial results of the Company for the quarter and year ended March 31, 2026.
Textual Information(19)	NA
Textual Information(20)	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 standalone financial results for the quarter and year ended March 31, 2026.
Textual Information(21)	The Company has entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project and has committed to contribute Rs.100.00 crore towards the project. As at March 31, 2026, the Company has advanced Rs.55.50 crore to the developer. The commencement of the project is subject to obtaining the requisite statutory approvals and fulfilment of other contractual conditions. While the management has represented that the proposed investment is intended to diversify the Company's business and create long-term value, we were unable to obtain sufficient appropriate audit evidence regarding the commercial rationale supporting such investment, the status of the proposed project, the statutory and regulatory approvals required for its commencement, the utilisation of the funds advanced, and compliance with the significant terms of the Memorandum of Understanding. Accordingly, we were unable to determine whether any adjustments, including impairment or additional disclosures, were necessary in respect of the aforesaid advance and the consequential impact, if any, on these financial results.
Textual Information(22)	NA
Textual Information(23)	The qualification arises from the audit report on the standalone financial results of Vikas Ecotech Limited ("the Company") in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date: (c) Loan outstanding of Rs 18.50 crores (d) Memorandum of Understanding (MoU) with M/s BG Technocrats Private Limited in relation to the Company’s investment of Rs.132.50 crore and (e) Memorandum of Understanding with Silverline Furnishing and Furnitures Private Limited for the development of a real estate project. The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the standalone financial results for the quarter and year ended March 31, 2026. The delays in the deposit of statutory dues were on account of timing reasons, and the payment of outstanding amounts is in process. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, 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 in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. The related party transactions 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. The Loans were granted in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals; Based on its present assessment, the management considers the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. In earlier years, the Company entered into a Memorandum of Understanding ("MoU") with BG Technocrats Private Limited for a proposed investment aggregating to Rs.132.50 crore. Owing to commercial considerations and the inability to complete the proposed transaction within the stipulated timeline, both parties mutually agreed not to proceed with the proposed investment. Accordingly, the Company initiated recovery of the funds advanced under the MoU. During the financial year ended March 31, 2026, the Company recovered Rs.47.00 crore. Subsequent to the year end and prior to approval of the financial results, the Company has recovered a further Rs.42.97 crore, resulting in total recoveries of Rs.89.97 crore against the original amount of Rs.132.50 crore. The outstanding balance as on the date of approval of the financial results stands reduced to Rs.42.53 crore. The substantial recoveries already received after the balance sheet date demonstrate the counterparty's commitment and financial ability to honour its obligations. The proposed audit qualification primarily arises because certain documentary evidence, including the formal cancellation agreement, balance confirmation and certain supporting documents, was not available with the auditors before finalisation of the financial results. Management is in the process of obtaining and providing these documents. Based on the significant recoveries already received, the continuing contractual relationship with the counterparty, ongoing discussions for settlement of the balance amount and management's assessment of the recoverability of the outstanding receivable, management believes that the outstanding receivable of Rs.42.53 crore is fully recoverable and no impairment is considered necessary as at March 31, 2026. The Company entered into a Memorandum of Understanding dated January 30, 2026 with Silverline Furnishing and Furnitures Private Limited for participation in the development of a real estate project as part of the Company's long-term business diversification strategy. As at March 31, 2026, the Company had advanced Rs.55.50 crore against its proposed total commitment of Rs.100.00 crore. The project is presently in the pre-development stage and commencement is subject to receipt of statutory approvals, regulatory clearances and fulfilment of contractual milestones, which is a normal feature of projects of this nature. Management has undertaken appropriate commercial evaluation before entering into the transaction and continues to monitor the progress of the project. The auditors have sought additional documentation relating to the commercial rationale, project progress, utilisation of funds and certain regulatory approvals. Management is in the process of compiling the requisite documents and obtaining additional confirmations from the counterparty. Based on the information presently available, management believes that the project continues to remain commercially viable, the advance represents a recoverable contractual asset linked to the proposed project, there are no indicators of impairment as at March 31, 2026 and no adjustment to the carrying value of the advance is considered necessary. 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 standalone financial results of the Company for the quarter and year ended March 31, 2026.
Textual Information(24)	NA
Textual Information(25)	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 standalone financial results for the quarter and year ended March 31, 2026.

Name of CEO / Managing director	BALWANT KUMAR BHUSHAN
Name of CFO	MAHAVIR AGARWAL
Name of audit committee chairman	RAVI KUMAR GUPTA
Name of statutory auditor	MUKESH AGGARWAL
Name of other signatory, if any, with designation
Place	DELHI
Date	01-07-2026

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
Sr No.														Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments	Notes
1	VIKAS ECOTECH LIMITED	Rajeev Kumar	Director	Remuneration			Favourable			5.78	0.00	0.00
2	VIKAS ECOTECH LIMITED	Balwant Kumar Bhushan	Chief Executive Officer	Remuneration			Favourable			4.09	0.00	0.00
3	VIKAS ECOTECH LIMITED	Mahavir Brajmohan Agarwal	Chief Financial Officer	Remuneration			Favourable			26.80	0.00	0.00
4	VIKAS ECOTECH LIMITED	Dinesh Bhardwaj	Director	Remuneration			Favourable			8.65	0.00	0.00
5	VIKAS ECOTECH LIMITED	Prashant Sajwani	Company Secretary	Remuneration			Favourable			7.13	0.00	0.00
6	VIKAS ECOTECH LIMITED	Vikas Organics Pvt. Ltd.	Enterprise having significant Influence	Purchase of goods or services			Favourable			270.23	0.00	0.00
7	VIKAS ECOTECH LIMITED	Vikas Organics Pvt. Ltd.	Enterprise having significant Influence	Sale of goods or services			Favourable			8.02	0.00	0.00
8	VIKAS ECOTECH LIMITED	Vikas Lifecare Ltd.	Enterprise having significant Influence	Sale of goods or services			Favourable			996.50	0.00	0.00
9	VIKAS ECOTECH LIMITED	Vikas Lifecare Ltd.	Enterprise having significant Influence	Sale of fixed assets			Favourable			32.22	0.00	0.00
10	VIKAS ECOTECH LIMITED	VRINDAA ADVANCED MATERIALS LIMITED	Enterprise having significant Influence	Purchase of goods or services			Favourable			166.26	0.00	0.00
11	VIKAS ECOTECH LIMITED	VRINDAA ADVANCED MATERIALS LIMITED	Enterprise having significant Influence	Interest paid			Favourable			64.26	0.00	0.00
12	VIKAS ECOTECH LIMITED	Advik Capital Limited	Enterprise having significant Influence	Interest paid			Favourable			86.96	0.00	0.00
13	VIKAS ECOTECH LIMITED	Vikas Organics Pvt. Ltd.	Enterprise having significant Influence	Interest paid			Favourable			59.69	0.00	0.00
14	VIKAS ECOTECH LIMITED	Advik Capital Limited	Enterprise having significant Influence	Loan			Favourable			2,334.68	2,374.19	39.51
15	VIKAS ECOTECH LIMITED	VRINDAA ADVANCED MATERIALS LIMITED	Enterprise having significant Influence	Loan			Favourable			1,903.19	0.00	1,903.19
16	VIKAS ECOTECH LIMITED	Vikas Organics Pvt. Ltd.	Enterprise having significant Influence	Loan			Favourable			515.99	890.51	1,406.50
Total value of transaction during the reporting period										6,490.45

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

Amount in (Lakhs)

Remarks

Statement of Asset and Liabilities

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Other Comprehensive Income

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Cash flow statement, indirect

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Details of Impact of Audit Qualification

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Financial details

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Audit qualification

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Text Block

Signatories detail

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Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

2.	Unlisted debt securities i.e. NCDs and NCRPS
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	0.00
B	Of the total amount outstanding, amount of default as on date	0.00
A	Total amount outstanding as on date	0.00
B	Of the total amount outstanding, amount of default as on date	0.00
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	0.00