| Scrip Code | 534976 |
|---|---|
| NSE Symbol | VMART |
| MSEI Symbol | NOTLISTED |
| ISIN | INE665J01013 |
| Name of company | V-MART RETAIL LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 24-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 24-07-2026 10:35:00 |
| End date and time of board meeting | 24-07-2026 13:15:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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? | No |
| NA | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,08,881.00 | 1,08,881.00 | |
| Other income | 265.00 | 265.00 | |
| Total income | 1,09,146.00 | 1,09,146.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 62,004.00 | 62,004.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9,360.00 | 9,360.00 |
| (d) | Employee benefit expense | 11,123.00 | 11,123.00 |
| (e) | Finance costs | 1,982.00 | 1,982.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,395.00 | 8,395.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 10,330.00 | 10,330.00 |
| Total other expenses | 10,330.00 | 10,330.00 | |
| Total expenses | 1,03,194.00 | 1,03,194.00 | |
| 3 | Total profit before exceptional items and tax | 5,952.00 | 5,952.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,952.00 | 5,952.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,167.00 | 1,167.00 |
| 8 | Deferred tax | 64.00 | 64.00 |
| 9 | Total tax expenses | 1,231.00 | 1,231.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,721.00 | 4,721.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 4,721.00 | 4,721.00 |
| 17 | Other comprehensive income net of taxes | (9.00) | (9.00) |
| 18 | Total Comprehensive Income for the period | 4,712.00 | 4,712.00 |
| 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 | 7,955.00 | 7,955.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.94 | 5.94 | |
| Diluted earnings (loss) per share from continuing operations | 5.91 | 5.91 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 5.94 | 5.94 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.91 | 5.91 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Additional Disclosures Earning befpre Interest, Tax, Depriciation and Amortisation as on June 30, 2026 (EBITDA) - 16,064 Lakhs Notes to Unaudited Financial Results 1. These financials results have been prepared in accordance with Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 and relevant amendments thereafter and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. 2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 24, 2026 and have been reviewed by the statutory auditors of the Company. 3. Pursuant to the Company's Employee Stock Option Scheme 2020 and 2012 (Scheme), the Company has issued 89,713 shares during the quarter ended June 30, 2026 on account of exercise of vested stock options. 4. There are no subsidiary/associate/joint venture of the Company as on June 30, 2026, hence there is no requirement to present consolidated financial results for the quarter ended June 30, 2026. 5. On November 21, 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs. 92 lakhs and Rs. (119) lakhs had been disclosed as “Exceptional items” in the financial results for the quarter and year ended March 31, 2026 respectively. The Company continues to monitor the finalization of State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued. 6. For better understanding of the financial performance, the Company has chosen to present Earnings Before Interest, Taxes, Depreciation and Amortisation (EBITDA) as an additional information. EBITDA is derived from profit/(loss) before exceptional item and tax, less other income and adding back finance costs, depreciation and amortization expense. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to-date figures up to December 31, 2025, being date of the end of the third quarter of the financial year which were subject to limited review by the statutory auditors. 8. The Board of Directors at their meeting held on Thursday, May 07, 2026 have recommended a final dividend for the financial year ended March 31, 2026 of Rs.1/- per equity share (face value of Rs. 10/- each). Final dividend is subject to approval of the shareholders at the ensuing Annual General Meeting of the Company. 9. Figures of previous year / periods have been reclassified / regrouped /restated, wherever necessary. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Retail Trade | 1,08,348.00 | 1,08,348.00 | ||||
| 2 | Digital Market Place | 1,037.00 | 1,037.00 | ||||
| Total Segment Revenue | 1,09,385.00 | 1,09,385.00 | |||||
| Less: Inter segment revenue | 504.00 | 504.00 | |||||
| Revenue from operations | 1,08,881.00 | 1,08,881.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Retail Trade | 6,622.00 | 6,622.00 | ||||
| 2 | Digital Market Place | (323.00) | (323.00) | ||||
| Total Profit before tax | 6,299.00 | 6,299.00 | |||||
| i. Finance cost | 122.00 | 122.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 225.00 | 225.00 | |||||
| Profit before tax | 5,952.00 | 5,952.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Retail Trade | 2,55,348.00 | 2,55,348.00 | ||||
| 2 | Digital Market Place | 3,440.00 | 3,440.00 | ||||
| Total Segment Asset | 2,58,788.00 | 2,58,788.00 | |||||
| Un-allocable Assets | 11,004.00 | 11,004.00 | |||||
| Net Segment Asset | 2,69,792.00 | 2,69,792.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Retail Trade | 1,66,458.00 | 1,66,458.00 | ||||
| 2 | Digital Market Place | 2,177.00 | 2,177.00 | ||||
| Total Segment Liabilities | 1,68,635.00 | 1,68,635.00 | |||||
| Un-allocable Liabilities | 823.00 | 823.00 | |||||
| Net Segment Liabilities | 1,69,458.00 | 1,69,458.00 | |||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | ||
| 1 | Remeasurement gain/ (loss) of net defined benefit obligations | (12.00) | (12.00) |
| Total Amount of items that will not be reclassified to profit and loss | (12.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (3.00) | (3.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (9.00) | (9.00) |