Integrated Filing — IndAS



General information about company

Scrip Code 509055
NSE Symbol VISAKAIND
MSEI Symbol NOTLISTED
ISIN INE392A01021
Name of company Visaka Industries 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 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
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 Audited
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 06-08-2026   12:00:00
End date and time of board meeting 06-08-2026   15:40:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 59,007.10 59,007.10
Other income 177.90 177.90
Total income 59,185.00 59,185.00
2 Expenses
(a) Cost of materials consumed 25,812.03 25,812.03
(b) Purchases of stock-in-trade 297.72 297.72
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,302.20 4,302.20
(d) Employee benefit expense 4,262.12 4,262.12
(e) Finance costs 581.75 581.75
(f) Depreciation, depletion and amortisation expense 1,670.90 1,670.90
(f) Other Expenses
1 g)Other expenses 15,196.11 15,196.11
Total other expenses 15,196.11 15,196.11
Total expenses 52,122.83 52,122.83
3 Total profit before exceptional items and tax 7,062.17 7,062.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,062.17 7,062.17
6 Tax expense
7 Current tax 1,828.40 1,828.40
8 Deferred tax (34.18) (34.18)
9 Total tax expenses 1,794.22 1,794.22
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 5,267.95 5,267.95
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 5,267.95 5,267.95
17 Other comprehensive income net of taxes 3.37 3.37
18 Total Comprehensive Income for the period 5,271.32 5,271.32
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 1,728.10 1,728.10
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 6.1 6.1
Diluted earnings (loss) per share from continuing operations 6.1 6.1
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 6.1 6.1
Diluted earnings (loss) per share from continuing and discontinued operations 6.1 6.1
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 consolidated financial results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Holding Company at its meeting held on August 06, 2026. The financial results for the year ended March 31, 2026 have been audited by the Company's Statutory Auditors. Figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published audited year to date figures upto the third quarter of the financial year ended March 31, 2026. 2. The above financial results includes the results of two subsidiaries namely Visaka Green Private Limited and Atum Life Private Limited. 3. The Holding Company has sold land in Ahmedabad, Gujarat during the June 2025 quarter and also sold land and building in Kanchipuram, Tamil Nadu during the March 2026 quarter. The profits from sale of these assets, amounting to Rs.3,674.30 lakhs and Rs.2,296.03 lakhs respectively, have been presented as exceptional items in the above results in the respective quarters. 4.The Board of Directors approved an interim dividend of Rs. 1/- per share (50%) on equity shares of Rs. 2/- each, for the financial year 2026-27. 5. On 21 November 2025, the Government of India notified four labour codes—the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security,2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”)—which consolidate twenty nine existing labour laws into a comprehensive framework governing employee benefits during and after employment. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to facilitate assessment of the financial implications of these changes. Based on management’s evaluation, and considering the guidance issued by the Institute of Chartered Accountants of India, the group has concluded that the estimated impact on its existing obligations is not material. The group will continue to monitor the finalisation of central and state rules and further governmental clarifications, and will recognise any necessary accounting impact arising from such developments in due course.



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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Building products 51,941.31 51,941.31
2 (b) Synthetic yarn 7,063.62 7,063.62
3 (c) Others 0.0000217 0.0000217
Total Segment Revenue 59,007.10 59,007.10
Less: Inter segment revenue 0.00 0.00
Revenue from operations 59,007.10 59,007.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Building products 8,603.00 8,603.00
2 (b) Synthetic yarn 258.27 258.27
3 (c) Others (23.02) (23.02)
Total Profit before tax 8,838.25 8,838.25
i. Finance cost 581.75 581.75
ii. Other Unallocable Expenditure net off Unallocable income 1,194.33 1,194.33
Profit before tax 7,062.17 7,062.17
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Building products 1,12,806.99 1,12,806.99
2 (b) Synthetic yarn 12,518.36 12,518.36
3 (c) Others 325.24 325.24
Total Segment Asset 1,25,650.59 1,25,650.59
Un-allocable Assets 9,044.70 9,044.70
Net Segment Asset 1,34,695.29 1,34,695.29
4 Segment Liabilities
Segment Liabilities
1 (a) Building products 15,486.57 15,486.57
2 (b) Synthetic yarn 1,641.43 1,641.43
3 (c) Others 2.17 2.17
Total Segment Liabilities 17,130.17 17,130.17
Un-allocable Liabilities 29,607.58 29,607.58
Net Segment Liabilities 46,737.75 46,737.75
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 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
1 (a) Remeasurement of defined employee benefit plans 4.50 4.50
2 (b) Income tax relating to item (a) above (1.13) (1.13)
Total Amount of items that will not be reclassified to profit and loss 3.37
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
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 3.37 3.37





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026