Integrated Filing — IndAS



General information about company

Scrip Code 533576
NSE Symbol VASWANI
MSEI Symbol NOTLISTED
ISIN INE590L01019
Name of company VASWANI 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 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 14-08-2026   15:30:00
End date and time of board meeting 14-08-2026   17:00:00
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
No Default



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 Standalone Standalone
1 Income
Revenue from operations 11,778.83 11,778.83
Other income 61.65 61.65
Total income 11,840.48 11,840.48
2 Expenses
(a) Cost of materials consumed 10,398.53 10,398.53
(b) Purchases of stock-in-trade 564.19 564.19
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,719.62) (1,719.62)
(d) Employee benefit expense 461.52 461.52
(e) Finance costs 616.49 616.49
(f) Depreciation, depletion and amortisation expense 397.02 397.02
(f) Other Expenses
1 Other Expenses 668.67 668.67
Total other expenses 668.67 668.67
Total expenses 11,386.80 11,386.80
3 Total profit before exceptional items and tax 453.68 453.68
4 Exceptional items 0.00 0.00
5 Total profit before tax 453.68 453.68
6 Tax expense
7 Current tax 0.71 0.71
8 Deferred tax 336.49 336.49
9 Total tax expenses 337.20 337.20
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 116.48 116.48
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 116.48 116.48
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 116.48 116.48
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 3,294.62 3,294.62
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 0.35 0.35
Diluted earnings (loss) per share from continuing operations 0.35 0.35
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 0.35 0.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.35 0.35
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 financial results for the quarter ended 30th June, 2026 were reviewed by the Audit Committee and approved by the Board of directors at their respective meeting held on14.08.2026 and the limited review of the same has been carried out by the auditors. 2) These results have been prepared in accordance with the companies (Indian Accounting Standards) Rules, 2015 (lnd AS) prescribed under section 133 of the companies act, 2013 and other recognised accounting practices and policies, to the extent applicable. 3) The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures for the full financial year and the published year to date figures upto the third quarter of the respective financial year. 4) Previous period figures have been regrouped / reclassified to be in conformity with current period's classification / disclosure, wherever necessary.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Iron & Steel (including Other Income) 10,997.38 10,997.38
2 Power (Including Other Income) 0.008431 0.008431
3 Real Estate 0.00 0.00
4 Agr!Products 0.00 0.00
Total Segment Revenue 11,840.48 11,840.48
Less: Inter segment revenue 841.79 841.79
Revenue from operations 10,998.69 10,998.69
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Iron & Steel (including Other Income) 809.85 809.85
2 Power (Including Other Income) 260.32 260.32
3 Real Estate 0.00 0.00
4 Agr!Products 0.00 0.00
Total Profit before tax 1,070.17 1,070.17
i. Finance cost 616.49 616.49
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 453.68 453.68
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Iron & Steel (including Other Income) 24,278.92 24,278.92
2 Power (Including Other Income) 24,659.80 24,659.80
3 Real Estate 667.75 667.75
4 Agr!Products 5.67 5.67
Total Segment Asset 49,612.14 49,612.14
Un-allocable Assets 3,972.96 3,972.96
Net Segment Asset 53,585.10 53,585.10
4 Segment Liabilities
Segment Liabilities
1 Iron & Steel (including Other Income) 26,427.70 26,427.70
2 Power (Including Other Income) 9,078.83 9,078.83
3 Real Estate 0.00 0.00
4 Agr!Products 0.00 0.00
Total Segment Liabilities 35,506.53 35,506.53
Un-allocable Liabilities 559.25 559.25
Net Segment Liabilities 36,065.78 36,065.78
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 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 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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00