Integrated Filing — IndAS

General information about company
Scrip Code	502986
NSE Symbol	VTL
MSEI Symbol	NOTLISTED
ISIN	INE825A01020
Name of company	VARDHMAN TEXTILES 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	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Unaudited
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	Textiles
Start date and time of board meeting	03-May-2025   10:00:00
End date and time of board meeting	03-May-2025   13:40:00
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	2024-05-09
Indicate Company website link for updated RPT policy of the Company	https://www.vardhman.com/Document/Report/Company%20Information/Policies/Vardhman%20Textiles%20Ltd/Related_Party_Transaction_Policy.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 Default during the reporting period.

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	Unaudited	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	24581800000	95872100000
	Other income	1199000000	3674700000
	Total income	25780800000	99546800000
2	Expenses
(a)	Cost of materials consumed	13232500000	53190100000
(b)	Purchases of stock-in-trade	6600000	48500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	453000000	-361700000
(d)	Employee benefit expense	2132100000	8677900000
(e)	Finance costs	228100000	770200000
(f)	Depreciation, depletion and amortisation expense	1026800000	3979200000
(f)	Other Expenses
1	Other Expenses	5880800000	21745700000
	Total other expenses	5880800000	21745700000
	Total expenses	22959900000	88049900000
3	Total profit before exceptional items and tax	2820900000	11496900000
4	Exceptional items	0	0
5	Total profit before tax	2820900000	11496900000
6	Tax expense
7	Current tax	520600000	2406900000
8	Deferred tax	10600000	299300000
9	Total tax expenses	531200000	2706200000
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	2289700000	8790700000
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	2289700000	8790700000
17	Other comprehensive income net of taxes	9800000	9800000
18	Total Comprehensive Income for the period	2299500000	8800500000
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	578300000	578300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		95200100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.92	30.4
	Diluted earnings (loss) per share from continuing operations	7.92	30.4
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	7.92	30.4
	Diluted earnings (loss) per share from continuing and discontinued operations	7.92	30.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer quick 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	40829900000
	Capital work-in-progress	2518000000
	Investment property
	Goodwill	0
	Other intangible assets	73700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	11579500000
	Trade receivables, non-current
	Loans, non-current	12100000
	Other non-current financial assets	623600000
	Total non-current financial assets	12215200000
	Deferred tax assets (net)
	Other non-current assets	2789200000
	Total non-current assets	58426000000
2	Current assets
	Inventories	36818000000
	Current financial asset
	Current investments	3184900000
	Trade receivables, current	12888000000
	Cash and cash equivalents	521100000
	Bank balance other than cash and cash equivalents	326300000
	Loans, current	20800000
	Other current financial assets	1165600000
	Total current financial assets	18106700000
	Current tax assets (net)
	Other current assets	5647500000
	Total current assets	60572200000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	118998200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	578300000
	Other equity	95200100000
	Total equity attributable to owners of parent	95778400000
	Non controlling interest
	Total equity	95778400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7489900000
	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	7200000
	Total non-current financial liabilities	7497100000
	Provisions, non-current	189700000
	Deferred tax liabilities (net)	2787500000
	Deferred government grants, Non-current
	Other non-current liabilities	116800000
	Total non-current liabilities	10591100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4889100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	488100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3808000000
	Total Trade payable	4296100000
	Other current financial liabilities	2401100000
	Total current financial liabilities	11586300000
	Other current liabilities	796000000
	Provisions, current	45600000
	Current tax liabilities (Net)	200800000
	Deferred government grants, Current
	Total current liabilities	12628700000
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	23219800000
	Total equity and liabilites	118998200000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please refer quick results.

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		Unaudited	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	Unaudited	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	Remeasurements of the defined benefits plans	10300000	10300000
2	Equity instruments through other comprehensive income	2800000	2800000
	Total Amount of items that will not be reclassified to profit and loss	13100000	13100000
2	Income tax relating to items that will not be reclassified to profit or loss	3300000	3300000
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	9800000	9800000

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			Unaudited
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			11496900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			587900000
	Adjustments for decrease (increase) in inventories			4251600000
	Adjustments for decrease (increase) in trade receivables, current			-939800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			205000000
	Adjustments for decrease (increase) in other non-current assets			-61700000
	Adjustments for other financial assets, non-current			184800000
	Adjustments for other financial assets, current			29100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1155700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			50000000
	Adjustments for increase (decrease) in other non-current liabilities			-1200000
	Adjustments for depreciation and amortisation expense			3979200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-70100000
	Adjustments for provisions, non-current			11900000
	Adjustments for other financial liabilities, current			30200000
	Adjustments for other financial liabilities, non-current			-1000000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			505400000
	Adjustments for interest income			367300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-912400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-851100000
	Other adjustments to reconcile profit (loss)			-15500000
	Other adjustments for non-cash items			282800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7042700000
	Net cash flows from (used in) operations			18539600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2352500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16187100000
	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			639000000
	Purchase of property, plant and equipment			10286700000
	Proceeds from sales of investment property			572700000
	Purchase of investment property			393800000
	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			505400000
	Interest received			136500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			126600000
	Net cash flows from (used in) investing activities	-8700300000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			4211300000
	Repayments of borrowings			9732700000
	Payments of lease liabilities			0
	Dividends paid			1155900000
	Interest paid			618400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7295700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			191100000
	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			191100000
	Cash and cash equivalents cash flow statement at beginning of period			330000000
	Cash and cash equivalents cash flow statement at end of period			521100000