Integrated Filing — IndAS



General information about company

Scrip Code 516072
NSE Symbol VISHNU
MSEI Symbol NOTLISTED
ISIN INE270I01022
Name of company VISHNU CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Operating Segment
Start date and time of board meeting 01-08-2026   14:30:00
End date and time of board meeting 01-08-2026   15:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 43,340.60 43,340.60
Other income 1,287.70 1,287.70
Total income 44,628.30 44,628.30
2 Expenses
(a) Cost of materials consumed 18,406.83 18,406.83
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,016.11 1,016.11
(d) Employee benefit expense 2,213.99 2,213.99
(e) Finance costs 1,210.44 1,210.44
(f) Depreciation, depletion and amortisation expense 1,114.52 1,114.52
(f) Other Expenses
1 Cost of Consumables 4,524.04 4,524.04
2 Power Cost 1,980.68 1,980.68
3 Manufacturing Expenses 3,841.57 3,841.57
4 Selling & Administrative Expenses 4,736.49 4,736.49
5 Other Expenses 73.85 73.85
Total other expenses 15,156.63 15,156.63
Total expenses 39,118.52 39,118.52
3 Total profit before exceptional items and tax 5,509.78 5,509.78
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,509.78 5,509.78
6 Tax expense
7 Current tax 1,376.11 1,376.11
8 Deferred tax 169.45 169.45
9 Total tax expenses 1,545.56 1,545.56
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 3,964.22 3,964.22
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 3,964.22 3,964.22
17 Other comprehensive income net of taxes 329.43 329.43
18 Total Comprehensive Income for the period 4,293.65 4,293.65
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,964.22 3,964.22
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (26.01) (26.01)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4,319.66 4,319.66
21 Details of equity share capital
Paid-up equity share capital 1,346.31 1,346.31
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.89 5.89
Diluted earnings (loss) per share from continuing operations 5.89 5.89
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 5.89 5.89
Diluted earnings (loss) per share from continuing and discontinued operations 5.89 5.89
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes 1 The above unaudited consolidated financial results of Vishnu Chemicals Limited the Holding Company or the Company its whollyowned subsidiaries ie Vishnu Barium Private Limited Vishnu Strontium Private Limited VCHEM Global Inc Vishnu South Africa Pty Ltd and Vishnu International Trading FZE and its stepdown subsidiary Ramadas Minerals Private Limited and VCHEM Trading FZE Bathlako Mining Ltd and Bonmerci Investments 103 PTY Ltd together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 01 2026 The Statutory Auditors of the respective company have carried out a limited review on the standalone financial results for the quarter ended June 30 2026 and expressed an unmodified opinion thereon Vishnu International Trading FZE have not yet commenced their operations 2 These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards IndAS prescribed under section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India SEBI 3 The figures for the quarter ended March 31 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31 2026 and published year to date figures up to third quarter of the financial year ended March 31 2026 4 Previous years figures have been regrouped reclassified rearranged wherever necessary to correspond with those of the current year 5 The Company and its subsidiaries are engaged in the manufacture and sale of Specialty Chemicals which constitutes a single reportable business segment as per Ind AS 108 Operating Segments However there are two geographical revenue areas ie 1 Domestic 2 Overseas The breakup of Income is as under Rs in Lakhs Sl No Particulars Quarter Ended Year Ended 30 Jun 2026 31 Mar 2026 30 Jun 2025 31 Mar 2026 Unaudited Unaudited Unaudited Audited 1 Domestic 19268.00 26537.80 18855.74 83369.54 2 Overseas 23936.83 18245.05 15738.90 76929.79 Total Sales 43204.83 44782.85 34594.64 160299.33



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeaseurement gains/(losses) on defined benefit plans 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 329.43 329.43
Total Amount of items that will be reclassified to profit and loss 329.43
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 329.43 329.43





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Jampani & Associates Yes 31-01-2028