Integrated Filing — IndAS

General information about company
Scrip Code	516072
NSE Symbol	VISHNU
MSEI Symbol	NOTLISTED
ISIN	INE270I01022
Name of company	VISHNU CHEMICALS 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	08-May-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	Operating Segment
Start date and time of board meeting	15-May-2025   14:30:00
End date and time of board meeting	15-May-2025   15:50:00
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?	No
(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	2025-01-24
Indicate Company website link for updated RPT policy of the Company	www.vishnuchemicals.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?	Yes

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	2952716000	10976084000
	Other income	27528000	122313000
	Total income	2980244000	11098397000
2	Expenses
(a)	Cost of materials consumed	1750924000	5678128000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-255062000	-754720000
(d)	Employee benefit expense	124841000	476320000
(e)	Finance costs	60338000	260832000
(f)	Depreciation, depletion and amortisation expense	57280000	233393000
(f)	Other Expenses
1	Cost of consumables	369261000	1490304000
2	Power Cost	163877000	603249000
3	Manufacturing Expenses	213449000	861237000
4	Selling & Administrative Expenses	283052000	1153275000
5	Other Expenses	6320000	25282000
	Total other expenses	1035959000	4133347000
	Total expenses	2774280000	10027300000
3	Total profit before exceptional items and tax	205964000	1071097000
4	Exceptional items	0	0
5	Total profit before tax	205964000	1071097000
6	Tax expense
7	Current tax	49607000	240976000
8	Deferred tax	10067000	27739000
9	Total tax expenses	59674000	268715000
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	146290000	802382000
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	146290000	802382000
17	Other comprehensive income net of taxes	3776000	2953000
18	Total Comprehensive Income for the period	150066000	805335000
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	134631000	134631000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		7717947000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.19	12.18
	Diluted earnings (loss) per share from continuing operations	2.19	12.18
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	2.19	12.18
	Diluted earnings (loss) per share from continuing and discontinued operations	2.19	12.18
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes : n1.The above audited Standalone Financial Results of Vishnu Chemicals Limited, the Company as reviewed by the audit committee has been approved by the Board of Directors at its meeting held on May 15, 2025. The results for the year ended March 31,2025 has been audited and for the quarter ended March 31, 2025 has been reviewed by our statutory auditors.The statutory auditors of the Company have expressed an unmodified opinion theron. n2.The standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards IND AS prescribed under Section 133 of the Companies Act, 2013 the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India SEBI n3.The Board of Directors at their meeting held on May 15, 2025 a recommended a final dividend of R 0.30 per equity share of face value of R2 each i.e. 15percent, for the financial year 2024-25, subject to approval of the Shareholders of the Company at ensuing Annual General Meeting. n4.The Board of Directors of the Company, at its meeting held on January 24, 2025, allotted 17,88,089 Equity Shares of Rs. 2 each, at an issue price of Rs. 428.60 per share Including premium, pursuant to the conversion of 7,66,37,500 7 percent Compulsory Convertible Preference Shares of Rs. 10 each. Pursuant to the aforesaid allotment of equity shares, the total number of issued, subscribed and paid-up equity shares has been increased from 6,55,27,195 to 6,73,15,284. The Company has received trading and listing approval from both stock exchanges for the aforesaid equity shares. n5.The figures for the current quarter and quarter ended 31 March 2024 are the balancing figures between the audited figures for the financial year ending 31 March 2025 and March 31, 2024 respectively and the year to date figures upto third quarter ending December 31, 2024 and December 31, 2023 respectively. n6.Previous year's figures have been regrouped,reclassified,rearranged wherever necessary to correspond with those of the current year. n7.The Company is engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 - Operating Segments. However, the company has two geographical revenue areas i.e. 1 Domestic 2 Overseas. The breakup of Income is as under: n t t t t t t Rs in Lakhs nSl. nNo.tParticulars Quarter Endedt Year Ended ntt 31-Mar-2025t 31-Dec-2024t31-Mar-2024t31-Mar-2025t31-Mar-2024 n t t Unaudited tUnaudited t Unaudited t Audited t Audited n1tDomestict 17,981.92 t 13,661.84 t 12,644.12 t 60,188.85 t 54,628.31 n2tOverseast 11,035.63 t 14,250.09 t 11,522.17 t 48,846.27 t 46,177.35 n tTotal Sales 29,017.55 t 27,911.93 t 24,166.30 t109,035.12 100,805.67 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	3876016000
	Capital work-in-progress	293644000
	Investment property	0
	Goodwill	13429000
	Other intangible assets	0
	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	1974634000
	Trade receivables, non-current	0
	Loans, non-current	418523000
	Other non-current financial assets	0
	Total non-current financial assets	2393157000
	Deferred tax assets (net)	0
	Other non-current assets	128962000
	Total non-current assets	6705208000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	3184179000
	Trade receivables, current	2380138000
	Cash and cash equivalents	15653000
	Bank balance other than cash and cash equivalents	142598000
	Loans, current	0
	Other current financial assets	19837000
	Total current financial assets	5742405000
	Current tax assets (net)	0
	Other current assets	336416000
	Total current assets	6078821000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12784029000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	134631000
	Other equity	7717947000
	Total equity attributable to owners of parent	7852578000
	Non controlling interest
	Total equity	7852578000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	594535000
	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	0
	Total non-current financial liabilities	594535000
	Provisions, non-current	4099000
	Deferred tax liabilities (net)	473871000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1072505000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1361990000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10968000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2355850000
	Total Trade payable	2366818000
	Other current financial liabilities	81414000
	Total current financial liabilities	3810222000
	Other current liabilities	47474000
	Provisions, current	1250000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3858946000
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	4931451000
	Total equity and liabilites	12784029000
	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		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	Remeasurement gains/(losses) on defined benefit plans	5046000	3946000
	Total Amount of items that will not be reclassified to profit and loss	5046000	3946000
2	Income tax relating to items that will not be reclassified to profit or loss	1270000	993000
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	0	0
5	Total Other comprehensive income	3776000	2953000

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			1071097000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			254225000
	Adjustments for decrease (increase) in inventories			-756841000
	Adjustments for decrease (increase) in trade receivables, current			-333120000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1294000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-324823000
	Adjustments for other financial assets, current			16342000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			563079000
	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			233393000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			22383000
	Adjustments for other financial liabilities, non-current			-71881000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			-33854000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			156000
	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)			-71415000
	Other adjustments for non-cash items			4501000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-428853000
	Net cash flows from (used in) operations			642244000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			377085000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			265159000
	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			662894000
	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			0
	Purchase of property, plant and equipment			282438000
	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			33854000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			377221000
	Net cash flows from (used in) investing activities	-534257000
	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			564784000
	Repayments of borrowings			0
	Payments of lease liabilities			588000
	Dividends paid			19629000
	Interest paid			260832000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			283735000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14637000
	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			14637000
	Cash and cash equivalents cash flow statement at beginning of period			1016000
	Cash and cash equivalents cash flow statement at end of period			15653000