Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol VMARCIND
MSEI Symbol NOTLISTED
ISIN INE0GXK01018
Name of company V MARC INDIA LIMITED
Type of company SME
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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Manufacturing & Sales of Wires & Cables
Start date and time of board meeting 12-08-2026   16:00:00
End date and time of board meeting 12-08-2026   18:42:00
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



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 55,551.07 55,551.07
Other income 111.97 111.97
Total income 55,663.04 55,663.04
2 Expenses
(a) Cost of materials consumed 55,505.59 55,505.59
(b) Purchases of stock-in-trade 789.66 789.66
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (11,629.00) (11,629.00)
(d) Employee benefit expense 2,090.47 2,090.47
(e) Finance costs 1,589.77 1,589.77
(f) Depreciation, depletion and amortisation expense 815.81 815.81
(f) Other Expenses
1 Other Expenses 2,850.48 2,850.48
Total other expenses 2,850.48 2,850.48
Total expenses 52,012.78 52,012.78
3 Total profit before exceptional items and tax 3,650.26 3,650.26
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,650.26 3,650.26
6 Tax expense
7 Current tax 932.71 932.71
8 Deferred tax (134.25) (134.25)
9 Total tax expenses 798.46 798.46
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,851.80 2,851.80
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 2,851.80 2,851.80
17 Other comprehensive income net of taxes (11.94) (11.94)
18 Total Comprehensive Income for the period 2,839.86 2,839.86
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,442.07 2,442.07
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 1.94 1.94
Diluted earnings (loss) per share from continuing operations 1.94 1.94
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 1.94 1.94
Diluted earnings (loss) per share from continuing and discontinued operations 1.94 1.94
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) 1 The above consolidated results, were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on August 12, 2026. 2 The Group has only one segment of activity, namely Electricals. Accordingly, the Group does not have any separate reportable operating segments and, therefore, segment-wise information as contemplated under Ind AS 108 has not been presented. 3 The financial results of the Group have been prepared in accordance with Indian Accounting Standards (lnd AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The Groupadopted lnd AS from 1st April, 2025, and accordingly, these financial results (Including for all the periods presented in accordance with lnd AS 101 - First-time Adoption of Indian Accounting Standards) have been prepared. 4 The format for Un-audited quarterly results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to comply with requirements of SEBI's Circular dated July 5, 2016, Ind AS and Sechedule III (Division II) to the Companies Act, 2013 applicable to companies that are required to comply with Ind AS. 5 During the previous financial year, the Groupvhad published only half-yearly financial results prepared in accordance with the accounting standards notified under Section 133 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 (Previous GAAP). Consequently, corresponding quarterly financial information for the comparative periods was not previously prepared or published.Accordingly, the comparative quarterly financial information presented for the corresponding periods has been derived from the audited/reviewed half-yearly financial information and underlying accounting records after giving effect to the Ind AS transition adjustments. Such quarterly financial information has been prepared solely for the purpose of presenting comparative quarterly results in compliance with the requirements of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and has not been previously subjected to a separate audit or limited review.The management believes that the comparative quarterly financial information so presented fairly reflects the results of operations for the respective periods in accordance with the recognition and measurement principles prescribed under Ind AS. 6 Consequent to transition from the previous IGAAP to Ind AS, the reconciliation of Equity and Consolidated Net Profit is provided below for the previous period in accordance with the requirements of Paragraph 32 of Ind AS 101, First Time Adoption of Ind AS. Reconciliation between Profit as previously reported and total comprehensive income as per Ind AS Particulars Year Ended 31st March 2026 Net profit after tax under previous GAAP 10,005.17 Impact of Right to use 144.59 Expected credit loss -147.25 Tax relating to the above items -98.68 Total Comprehensive Income under IND AS 9,903.83 7 The Group is publishing its quarterly financial results for the quarter ended June 30, 2026 for the first time pursuant to the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Prior to the current financial year, the Group was required to publish and had been publishing only half-yearly financial results. Accordingly, the figures for the quarter ended March 31,2026 represent the balancing figures between the audited financial results for the financial year ended March 31,2026 and the unpublished and unaudited year-to-date financial results for the period end December 31,2025. The year-to-date figures for the said period had been prepared by the Management with due care and diligence. The quarterly financial information presented has been prepared by the Management with due care and diligence to ensure that it presents a true and fair view of the Group's financial performance and complies with the applicable requirements of the Companies Act, 2013, the Indian Accounting Standards (Ind AS) and the SEBI (LODR) Regulations. The Management has exercised appropriate judgment and applied consistent accounting policies in the preparation of the quarterly figure 8 Pursuant to the approval of the shareholders and other applicable statutory/regulatory approvals, the holding company has allotted fully paid-up bonus equity shares in the ratio 5:1 to the eligible shareholders whose names appeared in the Register of Members/Beneficial Owners as on the Record Date, i.e.July 7, 2026. Accordingly, in accordance with Ind AS 33 – Earnings per Share the basic and diluted earnings per share (EPS) for the quarter ended 30 June 2026 and for all comparative periods presented have been adjusted retrospectively to give effect to the bonus issue, as if the bonus shares had been in issue from the beginning of the earliest period presented. The bonus issue, being a non-adjusting event after the reporting period, has not impacted the recognition and measurement of the financial results for the quarter ended 30 June 2026, except for the retrospective restatement of EPS. 9 Previous period figures have been re-Grouped / re-classified wherever necessary. For and on behalf of Board of Directors of V-MARC INDIA LIMITED - Vikas Garg Managing Director DIN:05268238



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 Remeasurement of defined benefit obligation (11.94) (11.94)
Total Amount of items that will not be reclassified to profit and loss (11.94)
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 (11.94) (11.94)