Integrated Filing — IndAS

General information about company
Scrip Code	524200
NSE Symbol	VINATIORGA
MSEI Symbol	NOTLISTED
ISIN	INE410B01037
Name of company	VINATI ORGANICS 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Single segment
Description of single segment	SPECIALITY CHEMICALS
Start date and time of board meeting	15-May-2025   12:00:00
End date and time of board meeting	15-May-2025   14:00:00
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	6484600000	22481700000
	Other income	61600000	443100000
	Total income	6546200000	22924800000
2	Expenses
(a)	Cost of materials consumed	3080900000	11821800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	330700000	138100000
(d)	Employee benefit expense	375300000	1396100000
(e)	Finance costs	1600000	5200000
(f)	Depreciation, depletion and amortisation expense	225200000	885300000
(f)	Other Expenses
1	Power & Fuel Cost	378300000	1513000000
2	Other Expenditure	515200000	1803500000
	Total other expenses	893500000	3316500000
	Total expenses	4907200000	17563000000
3	Total profit before exceptional items and tax	1639000000	5361800000
4	Exceptional items	0	0
5	Total profit before tax	1639000000	5361800000
6	Tax expense
7	Current tax	334700000	1124700000
8	Deferred tax	73900000	184600000
9	Total tax expenses	408600000	1309300000
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	1230400000	4052500000
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	1230400000	4052500000
17	Other comprehensive income net of taxes	500000	-3300000
18	Total Comprehensive Income for the period	1230900000	4049200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	103700000	103700000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		27829100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.87	39.09
	Diluted earnings (loss) per share from continuing operations	11.87	39.09
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	11.87	39.09
	Diluted earnings (loss) per share from continuing and discontinued operations	11.87	39.09
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1. The above results were reviewed by the Audit Committee and taken on record by the Board of Directors at their respective meetings held on 15.05.2025. The Statutory auditors have expressed an unmodified opinion on the said results. n n2. The Group is engaged in Manufacturing of Chemicals. This in the context of Ind AS 108 operating segments are considered to constitute one single primary segment. n n3.The figures for the Quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial year and the year-to-date figures upto the third Quarter of the Financial year. n n4. This statement has been prepared in accordance with Companies (Indian Accounting Standards) Rules 2015 (Ind AS), prescribed u/s 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n5. The Holding Company has incorporated wholly owned subsidiary namely Vinati Organics USA INC on 13th February, 2025. n n6. The Boards of Directors recommended dividend of Rs. 7.50 for the Financial Year 2024-2025. The payment is subject to approval of the shareholders in the ensuing Annual General Meeting. n n7. Previous period/year figures are regrouped, rearranged, wherever necessary. n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	17236500000
	Capital work-in-progress	4381500000
	Investment property	0
	Goodwill	0
	Other intangible assets	4400000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	258900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	28100000
	Total non-current financial assets	287000000
	Deferred tax assets (net)	0
	Other non-current assets	503800000
	Total non-current assets	22413200000
2	Current assets
	Inventories	2212000000
	Current financial asset
	Current investments	100000000
	Trade receivables, current	5922500000
	Cash and cash equivalents	4900000
	Bank balance other than cash and cash equivalents	34400000
	Loans, current	1100000
	Other current financial assets	459600000
	Total current financial assets	6522500000
	Current tax assets (net)	112700000
	Other current assets	1530600000
	Total current assets	10377800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32791000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	103700000
	Other equity	27829100000
	Total equity attributable to owners of parent	27932800000
	Non controlling interest	0
	Total equity	27932800000
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	206500000
	Total non-current financial liabilities	206500000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1518700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1725200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	626300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	24000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1460500000
	Total Trade payable	1484500000
	Other current financial liabilities	196600000
	Total current financial liabilities	2307400000
	Other current liabilities	728600000
	Provisions, current	97000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3133000000
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	4858200000
	Total equity and liabilites	32791000000
	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)
	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	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	-700000	4400000
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	200000	-1100000
5	Total Other comprehensive income	500000	-3300000

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			5361800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5200000
	Adjustments for decrease (increase) in inventories			-226600000
	Adjustments for decrease (increase) in trade receivables, current			-611200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			92800000
	Adjustments for decrease (increase) in other non-current assets			20900000
	Adjustments for other financial assets, non-current			-16600000
	Adjustments for other financial assets, current			-236900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			472700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-104700000
	Adjustments for increase (decrease) in other non-current liabilities			-170700000
	Adjustments for depreciation and amortisation expense			885300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			19500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			69600000
	Adjustments for other financial liabilities, non-current			111900000
	Adjustments for unrealised foreign exchange losses gains			-11300000
	Adjustments for dividend income			500000
	Adjustments for interest income			141200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-20300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			11500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			15200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			164600000
	Net cash flows from (used in) operations			5526400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			944200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4582200000
	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			300800000
	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			31800000
	Purchase of property, plant and equipment			5002700000
	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			500000
	Interest received			148600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			95800000
	Net cash flows from (used in) investing activities	-4425200000
	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			579800000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			724300000
	Interest paid			5200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6100000
	Net cash flows from (used in) financing activities			-155800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1200000
	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			1200000
	Cash and cash equivalents cash flow statement at beginning of period			3700000
	Cash and cash equivalents cash flow statement at end of period			4900000