Integrated Filing — IndAS

General information about company
Scrip Code	544307
NSE Symbol	VMM
MSEI Symbol	NOTLISTED
ISIN	INE01EA01019
Name of company	VISHAL MEGA MART 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	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Contract manufacturing
Start date and time of board meeting	29-Apr-2025   17:15:00
End date and time of board meeting	29-Apr-2025   18:09:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-07-04
Indicate Company website link for updated RPT policy of the Company	https://www.aboutvishal.com/resources/media/files/863b07e0-2633-4e70-95f1-dcc08329df33.pdf
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 loans in company.

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	Standalone	Standalone
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	14686540000	59466040000
	Other income	127600000	451060000
	Total income	14814140000	59917100000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	12912480000	47458060000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-839440000	1150410000
(d)	Employee benefit expense	499780000	1886570000
(e)	Finance costs	29940000	119850000
(f)	Depreciation, depletion and amortisation expense	410430000	1600750000
(f)	Other Expenses
1	Other expenses	361580000	1380780000
	Total other expenses	361580000	1380780000
	Total expenses	13374770000	53596420000
3	Total profit before exceptional items and tax	1439370000	6320680000
4	Exceptional items	0	0
5	Total profit before tax	1439370000	6320680000
6	Tax expense
7	Current tax	388140000	1730170000
8	Deferred tax	-21520000	-135230000
9	Total tax expenses	366620000	1594940000
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	1072750000	4725740000
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	1072750000	4725740000
17	Other comprehensive income net of taxes	-40000	-80000
18	Total Comprehensive Income for the period	1072710000	4725660000
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	45974280000	45974280000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		15988760000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.24	1.05
	Diluted earnings (loss) per share from continuing operations	0.23	1.02
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	0.24	1.05
	Diluted earnings (loss) per share from continuing and discontinued operations	0.23	1.02
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above audited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29 April, 2025 and have been audited by the statutory auditors of the Company. n n2. The figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figure between the audited figures for the full financial year and the unaudited figures up to the nine months ended 31st December 2024 and 31st December 2023, respectively, which were subjected to limited review and special purpose review, respectively, by the statutory auditors. n n3. These standalone financials results have been prepared in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). n n4. The Company has completed its Initial Public Offer (IPO) of 1,02,56,41,025 equity shares of face value of Rs 10 each at an issue price of Rs. 78 per share and as a result the equity shares of the Company has been listed on National Stock exchange of India Limited (NSE) and BSE Limited (BSE) on 18 December 2024. The issue comprised offer for sale of 1,02,56,41,025 equity shares by Promoter selling shareholders aggregating upto Rs. 80,000 million. n n5.Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker (‘CODM’) does the evaluation of the Holding Company’s performance at an overall level as one segment.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3951740000
	Capital work-in-progress	92970000
	Investment property	0
	Goodwill	36142280000
	Other intangible assets	6972430000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	747560000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	108720000
	Total non-current financial assets	856280000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	48015700000
2	Current assets
	Inventories	2380040000
	Current financial asset
	Current investments	3872780000
	Trade receivables, current	21799740000
	Cash and cash equivalents	1035320000
	Bank balance other than cash and cash equivalents	484550000
	Loans, current	0
	Other current financial assets	360460000
	Total current financial assets	27552850000
	Current tax assets (net)
	Other current assets
	Total current assets	29932890000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	77948590000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	45974280000
	Other equity	15988760000
	Total equity attributable to owners of parent	61963040000
	Non controlling interest
	Total equity	61963040000
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	1299230000
	Total non-current financial liabilities	1299230000
	Provisions, non-current	101800000
	Deferred tax liabilities (net)	896470000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2297500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4534820000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5184120000
	Total Trade payable	9718940000
	Other current financial liabilities
	Total current financial liabilities	9718940000
	Other current liabilities	2500590000
	Provisions, current	1468520000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	13688050000
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	15985550000
	Total equity and liabilites	77948590000
	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		Standalone	Standalone
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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement loss on defined benefit obligations	-50000	-100000
	Total Amount of items that will not be reclassified to profit and loss	-50000	-100000
2	Income tax relating to items that will not be reclassified to profit or loss	-10000	-20000
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	-40000	-80000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6320680000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			119850000
	Adjustments for decrease (increase) in inventories			1150200000
	Adjustments for decrease (increase) in trade receivables, current			-3835050000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			491150000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			5240000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-828440000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1749380000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1600750000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-208860000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			66660000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			71350000
	Adjustments for share-based payments			558490000
	Adjustments for fair value losses (gains)			-36010000
	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)			-372480000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			389530000
	Net cash flows from (used in) operations			6710210000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1771540000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4938670000
	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			29230000
	Purchase of property, plant and equipment			1274960000
	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			0
	Interest received			56070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3544950000
	Net cash flows from (used in) investing activities	-4734610000
	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			897430000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			31720000
	Dividends paid			0
	Interest paid			119850000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			745860000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			949920000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			949920000
	Cash and cash equivalents cash flow statement at beginning of period			85400000
	Cash and cash equivalents cash flow statement at end of period			1035320000