Integrated Filing — IndAS

General information about company
Scrip Code	543463
NSE Symbol	MANYAVAR
MSEI Symbol	NOTLISTED
ISIN	INE825V01034
Name of company	VEDANT FASHIONS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	Retail
Start date and time of board meeting	06-May-2025   11:30:00
End date and time of board meeting	06-May-2025   13:30:00
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	2025-04-10
Indicate Company website link for updated RPT policy of the Company	www.vedantfashions.com
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
The Company has not availed any loan or debt securities.

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	3674360000	13864830000
	Other income	220570000	851570000
	Total income	3894930000	14716400000
2	Expenses
(a)	Cost of materials consumed	499440000	1762580000
(b)	Purchases of stock-in-trade	732500000	2552490000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-261520000	-623940000
(d)	Employee benefit expense	153470000	597990000
(e)	Finance costs	136230000	552080000
(f)	Depreciation, depletion and amortisation expense	394620000	1530610000
(f)	Other Expenses
1	Other Expenses	893160000	3149630000
	Total other expenses	893160000	3149630000
	Total expenses	2547900000	9521440000
3	Total profit before exceptional items and tax	1347030000	5194960000
4	Exceptional items	0	0
5	Total profit before tax	1347030000	5194960000
6	Tax expense
7	Current tax	332690000	1260980000
8	Deferred tax	3290000	49260000
9	Total tax expenses	335980000	1310240000
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	1011050000	3884720000
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	1011050000	3884720000
17	Other comprehensive income net of taxes	17570000	-3980000
18	Total Comprehensive Income for the period	1028620000	3880740000
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	242940000	242940000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.16	15.99
	Diluted earnings (loss) per share from continuing operations	4.16	15.98
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	4.16	15.99
	Diluted earnings (loss) per share from continuing and discontinued operations	4.16	15.98
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. In terms of Regulation 33 of SEBI Regulations 2015 this statement of Audited Standalone Financials Results of the Company for the quarter and financial year ended March 31 2025 have been approved by the Audit Committee and by the Board of Directors at their respective meetings held on March 06 2025. n n2.During the period January to March 2025 21636 equity shares were issued to employees of the Company against stock options exercised by them n n n3. The Company has only one reportable segment Branded Fashion apparel and accessories n

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	5212950000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	157110000
	Other intangible assets	1508860000
	Intangible assets under development	620000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3420880000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	941380000
	Total non-current financial assets	4362260000
	Deferred tax assets (net)	0
	Other non-current assets	160530000
	Total non-current assets	11402330000
2	Current assets
	Inventories	2019670000
	Current financial asset
	Current investments	7088310000
	Trade receivables, current	6186120000
	Cash and cash equivalents	172110000
	Bank balance other than cash and cash equivalents	190000
	Loans, current	0
	Other current financial assets	51100000
	Total current financial assets	13497830000
	Current tax assets (net)	0
	Other current assets	545920000
	Total current assets	16063420000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27465750000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	242940000
	Other equity	17620160000
	Total equity attributable to owners of parent	17863100000
	Non controlling interest
	Total equity	17863100000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4732290000
	Total non-current financial liabilities	4732290000
	Provisions, non-current	56000000
	Deferred tax liabilities (net)	262310000
	Deferred government grants, Non-current	0
	Other non-current liabilities	548570000
	Total non-current liabilities	5599170000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	246530000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	776890000
	Total Trade payable	1023420000
	Other current financial liabilities	1638290000
	Total current financial liabilities	2661710000
	Other current liabilities	1271920000
	Provisions, current	3240000
	Current tax liabilities (Net)	66610000
	Deferred government grants, Current	0
	Total current liabilities	4003480000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	9602650000
	Total equity and liabilites	27465750000
	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	Re measurement losses on defined benefit obligations	930000	-2950000
2	tIncome tax effect on above	-240000	740000
	Total Amount of items that will not be reclassified to profit and loss	690000	-2210000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes in debt instruments through other comprehensive income	22550000	-2370000
2	tIncome tax effect on above	-5670000	600000
	Total Amount of items that will be reclassified to profit and loss	16880000	-1770000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	17570000	-3980000

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			5194960000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			552080000
	Adjustments for decrease (increase) in inventories			-633370000
	Adjustments for decrease (increase) in trade receivables, current			-553000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-28080000
	Adjustments for other financial assets, current			-96880000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			147480000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1530610000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			7130000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-157960000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-460000
	Adjustments for dividend income			0
	Adjustments for interest income			263660000
	Adjustments for share-based payments			5590000
	Adjustments for fair value losses (gains)			-398970000
	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)			-151350000
	Other adjustments for non-cash items			-12360000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-53200000
	Net cash flows from (used in) operations			5141760000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1255760000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3886000000
	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			24310000
	Purchase of property, plant and equipment			31150000
	Proceeds from sales of investment property			18322720000
	Purchase of investment property			18730960000
	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			256250000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-158830000
	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			22610000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			1295770000
	Dividends paid			2064570000
	Interest paid			434310000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3772040000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-44870000
	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			-44870000
	Cash and cash equivalents cash flow statement at beginning of period			216970000
	Cash and cash equivalents cash flow statement at end of period			172100000