Integrated Filing — IndAS

General information about company
Scrip Code	511431
NSE Symbol	VAKRANGEE
MSEI Symbol	NOTLISTED
ISIN	INE051B01021
Name of company	VAKRANGEE LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	26-Apr-2025   11:00:00
End date and time of board meeting	26-Apr-2025   13:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	631771000	2550074000
	Other income	15535000	40188000
	Total income	647306000	2590262000
2	Expenses
(a)	Cost of materials consumed	84775000	315508000
(b)	Purchases of stock-in-trade	309583000	1478105000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4670000	-16130000
(d)	Employee benefit expense	95209000	357448000
(e)	Finance costs	4028000	18276000
(f)	Depreciation, depletion and amortisation expense	42894000	166969000
(f)	Other Expenses
1	Other Expenses	69214000	174097000
	Total other expenses	69214000	174097000
	Total expenses	610373000	2494273000
3	Total profit before exceptional items and tax	36933000	95989000
4	Exceptional items	0	0
5	Total profit before tax	36933000	95989000
6	Tax expense
7	Current tax	10947000	33547000
8	Deferred tax	804000	-1459000
9	Total tax expenses	11751000	32088000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	25182000	63901000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	25182000	63901000
17	Other comprehensive income net of taxes	-2142000	188000
18	Total Comprehensive Income for the period	23040000	64089000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	25426000	66561000
	Total profit or loss, attributable to non-controlling interests	-244000	-244000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-2750000	-979000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	608000	1167000
21	Details of equity share capital
	Paid-up equity share capital	1083192000	1083192000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		941167000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.02	0.06
	Diluted earnings (loss) per share from continuing operations	0.02	0.06
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	0.02	0.06
	Diluted earnings (loss) per share from continuing and discontinued operations	0.02	0.06
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	739521000
	Capital work-in-progress	123658000
	Investment property	360791000
	Goodwill	0
	Other intangible assets	3085000
	Intangible assets under development	43479000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	43908000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	184030000
	Total non-current financial assets	227938000
	Deferred tax assets (net)
	Other non-current assets	12851000
	Total non-current assets	1511323000
2	Current assets
	Inventories	182995000
	Current financial asset
	Current investments	0
	Trade receivables, current	270162000
	Cash and cash equivalents	382252000
	Bank balance other than cash and cash equivalents	436564000
	Loans, current	458000
	Other current financial assets	37213000
	Total current financial assets	1126649000
	Current tax assets (net)	19175000
	Other current assets	246264000
	Total current assets	1575083000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3086406000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1083192000
	Other equity	941166000
	Total equity attributable to owners of parent	2024358000
	Non controlling interest	92332000
	Total equity	2116690000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	126284000
	Total non-current financial liabilities	126284000
	Provisions, non-current	48944000
	Deferred tax liabilities (net)	24487000
	Deferred government grants, Non-current
	Other non-current liabilities	38501000
	Total non-current liabilities	238216000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	396000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	177472000
	Total Trade payable	177868000
	Other current financial liabilities	283625000
	Total current financial liabilities	461493000
	Other current liabilities	123793000
	Provisions, current	134930000
	Current tax liabilities (Net)	11284000
	Deferred government grants, Current
	Total current liabilities	731500000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	969716000
	Total equity and liabilites	3086406000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	Vakrangee Kendra	515892000	2124366000
2	Sale of ATM products/ services	188541000	547896000
	Total Segment Revenue	704433000	2672262000
	Less: Inter segment revenue	57127000	57127000
	Revenue from operations	647306000	2590262000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Vakrangee Kendra	40376000	111476000
2	Sale of ATM products/ services	-3443000	-15487000
	Total Profit before tax	36933000	95989000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	36933000	95989000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Vakrangee Kendra	2444793000	2444793000
2	Sale of ATM products/ services	641613000	641613000
	Total Segment Asset	3086406000	3086406000
	Un-allocable Assets	0	0
	Net Segment Asset	3086406000	3086406000
4	Segment Liabilities
	Segment Liabilities
1	Vakrangee Kendra	687759000	687759000
2	Sale of ATM products/ services	281957000	281957000
	Total Segment Liabilities	969716000	969716000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	969716000	969716000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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
	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	4031000	1770000
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	-1889000	-1958000
5	Total Other comprehensive income	-2142000	188000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			95989000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-175935000
	Adjustments for decrease (increase) in trade receivables, current			153380000
	Adjustments for decrease (increase) in trade receivables, non-current			7262000
	Adjustments for decrease (increase) in other current assets			158181000
	Adjustments for decrease (increase) in other non-current assets			-2843000
	Adjustments for other financial assets, non-current			-365140000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-15971000
	Adjustments for increase (decrease) in trade payables, non-current			9793000
	Adjustments for increase (decrease) in other current liabilities			-4165000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			166969000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2033000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-324621000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			23000
	Adjustments for dividend income			150000
	Adjustments for interest income			24534000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-8491000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			24287000
	Other adjustments for non-cash items			35072000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-364850000
	Net cash flows from (used in) operations			-268861000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-63036000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-205825000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			143778000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			150000
	Interest received			24534000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1225000
	Net cash flows from (used in) investing activities	-120319000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			173000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-120577000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			54034000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			471852000
	Net cash flows from (used in) financing activities			297414000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-28730000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-23000
	Net increase (decrease) in cash and cash equivalents			-28753000
	Cash and cash equivalents cash flow statement at beginning of period			411005000
	Cash and cash equivalents cash flow statement at end of period			382252000