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	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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	03-May-2025   10:00:00
End date and time of board meeting	03-May-2025   13:45:00
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	Unaudited	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	25085700000	97848800000
	Other income	1199700000	3359600000
	Total income	26285400000	101208400000
2	Expenses
(a)	Cost of materials consumed	13449900000	54256400000
(b)	Purchases of stock-in-trade	49300000	103900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	468600000	-346400000
(d)	Employee benefit expense	2183500000	8874900000
(e)	Finance costs	229200000	772800000
(f)	Depreciation, depletion and amortisation expense	1034700000	4009200000
(f)	Other Expenses
1	Other Expenses	6065700000	22332500000
	Total other expenses	6065700000	22332500000
	Total expenses	23480900000	90003300000
3	Total profit before exceptional items and tax	2804500000	11205100000
4	Exceptional items	0	0
5	Total profit before tax	2804500000	11205100000
6	Tax expense
7	Current tax	523300000	2428100000
8	Deferred tax	29300000	387100000
9	Total tax expenses	552600000	2815200000
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	2251900000	8389900000
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	126900000	477300000
16	Total profit (loss) for period	2378800000	8867200000
17	Other comprehensive income net of taxes	8000000	8400000
18	Total Comprehensive Income for the period	2386800000	8875600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2373100000	8832700000
	Total profit or loss, attributable to non-controlling interests	5700000	5700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2381300000	8841300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	5500000	34300000
21	Details of equity share capital
	Paid-up equity share capital	569000000	569000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		98391200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.35	31.05
	Diluted earnings (loss) per share from continuing operations	8.35	31.05
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	8.35	31.05
	Diluted earnings (loss) per share from continuing and discontinued operations	8.35	31.05
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	41401400000
	Capital work-in-progress	2519100000
	Investment property
	Goodwill	24600000
	Other intangible assets	78200000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	13810700000
	Trade receivables, non-current
	Loans, non-current	12100000
	Other non-current financial assets	632600000
	Total non-current financial assets	14455400000
	Deferred tax assets (net)
	Other non-current assets	2796200000
	Total non-current assets	61274900000
2	Current assets
	Inventories	37614800000
	Current financial asset
	Current investments	4625200000
	Trade receivables, current	12975700000
	Cash and cash equivalents	535600000
	Bank balance other than cash and cash equivalents	354600000
	Loans, current	21400000
	Other current financial assets	1168000000
	Total current financial assets	19680500000
	Current tax assets (net)
	Other current assets	5750800000
	Total current assets	63046100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	124321000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	569000000
	Other equity	99087400000
	Total equity attributable to owners of parent	99656400000
	Non controlling interest
	Total equity	99656400000
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	7800000
	Total non-current financial liabilities	7497700000
	Provisions, non-current	194800000
	Deferred tax liabilities (net)	3234800000
	Deferred government grants, Non-current
	Other non-current liabilities	116800000
	Total non-current liabilities	11044100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4890800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	510500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4455600000
	Total Trade payable	4966100000
	Other current financial liabilities	2473200000
	Total current financial liabilities	12330100000
	Other current liabilities	814800000
	Provisions, current	46800000
	Current tax liabilities (Net)	428800000
	Deferred government grants, Current
	Total current liabilities	13620500000
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	24664600000
	Total equity and liabilites	124321000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Textiles	24581800000	95872100000
2	Acrylic Fibre	721200000	2815700000
	Total Segment Revenue	25303000000	98687800000
	Less: Inter segment revenue	217300000	217300000
	Revenue from operations	25085700000	97848800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textiles	3065400000	11436500000
2	Acrylic Fibre	-9400000	39900000
	Total Profit before tax	3056000000	11476400000
	i. Finance cost	229200000	229200000
	ii. Other Unallocable Expenditure net off Unallocable income	-104600000	-104600000
	Profit before tax	2931400000	11682400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textiles	100966400000	100966400000
2	Acrylic Fibre	1624300000	1624300000
	Total Segment Asset	102590700000	102590700000
	Un-allocable Assets	21730300000	21730300000
	Net Segment Asset	124321000000	124321000000
4	Segment Liabilities
	Segment Liabilities
1	Textiles	6517600000	6517600000
2	Acrylic Fibre	996100000	996100000
	Total Segment Liabilities	7513700000	7513700000
	Un-allocable Liabilities	1535400000	1535400000
	Net Segment Liabilities	9049100000	9049100000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Please refer quick results.

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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefits plans	11400000	11400000
2	Share of other comprehensive income from associates, to the extent not be reclassified to profit and loss	-1200000	-800000
3	Equity instruments through other comprehensive income	3900000	3900000
	Total Amount of items that will not be reclassified to profit and loss	14100000	14500000
2	Income tax relating to items that will not be reclassified to profit or loss	6100000	6100000
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	8000000	8400000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			11205100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			588200000
	Adjustments for decrease (increase) in inventories			4184100000
	Adjustments for decrease (increase) in trade receivables, current			-877700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			150100000
	Adjustments for decrease (increase) in other non-current assets			-61700000
	Adjustments for other financial assets, non-current			184900000
	Adjustments for other financial assets, current			27700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1428000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			52400000
	Adjustments for increase (decrease) in other non-current liabilities			-1200000
	Adjustments for depreciation and amortisation expense			4009200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-223500000
	Adjustments for provisions, non-current			11700000
	Adjustments for other financial liabilities, current			36900000
	Adjustments for other financial liabilities, non-current			-1600000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			2200000
	Adjustments for interest income			370400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-984800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-941900000
	Other adjustments to reconcile profit (loss)			-15500000
	Other adjustments for non-cash items			421100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7613800000
	Net cash flows from (used in) operations			18818900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2380900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16438000000
	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			638900000
	Purchase of property, plant and equipment			10326200000
	Proceeds from sales of investment property			572700000
	Purchase of investment property			305100000
	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			243200000
	Interest received			139500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			120700000
	Net cash flows from (used in) investing activities	-8916300000
	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			9741000000
	Payments of lease liabilities			0
	Dividends paid			1184400000
	Interest paid			615000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7329100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			192600000
	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			192600000
	Cash and cash equivalents cash flow statement at beginning of period			343000000
	Cash and cash equivalents cash flow statement at end of period			535600000