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	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	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

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	3926326000	14465622000
	Other income	56946000	153142000
	Total income	3983272000	14618764000
2	Expenses
(a)	Cost of materials consumed	2017699000	6809716000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-358498000	-719648000
(d)	Employee benefit expense	169621000	648589000
(e)	Finance costs	83492000	372967000
(f)	Depreciation, depletion and amortisation expense	81315000	381571000
(f)	Other Expenses
1	Cost of Consumables	468716000	1858195000
2	Power Cost	245765000	821383000
3	Manufacturing Expenses	309087000	1088334000
4	Selling & Administrative Expenses	426377000	1647495000
5	Other Expenses	6960000	27838000
	Total other expenses	1456905000	5443245000
	Total expenses	3450534000	12936440000
3	Total profit before exceptional items and tax	532738000	1682324000
4	Exceptional items	0	0
5	Total profit before tax	532738000	1682324000
6	Tax expense
7	Current tax	137955000	338429000
8	Deferred tax	5395000	77468000
9	Total tax expenses	143350000	415897000
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	389388000	1266427000
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	389388000	1266427000
17	Other comprehensive income net of taxes	19001000	40609000
18	Total Comprehensive Income for the period	408389000	1307036000
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		9133027000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.82	19.23
	Diluted earnings (loss) per share from continuing operations	5.82	19.23
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	5.82	19.23
	Diluted earnings (loss) per share from continuing and discontinued operations	5.82	19.23
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 consolidated financial results of Vishnu Chemicals Limited the Holding Company or the Companyits wholly-owned subsidiaries i.e., Vishnu Barium Private Limited,Vishnu Strontium Private Limited and Vishnu South Africa Pty Ltd, VCHEM Global Inc.,Vishnu International Trading FZE and its step-down subsidiary Ramadas Minerals Private Limited and VCHEM Trading FZE together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their 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 thereon. n2.These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards IndAS prescribed under section 133 of the Companies Act, 2013 the Actread 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 Rs0.30 per equity share of face value of Rs 2 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 consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited, Vishnu Strontium Private Limited and Vishnu South Africa Pty Ltd and stepdown wholly owned subsidiaries i.e. Ramadas Minerals Private Limited and VCHEM Trading FZE. VCHEM Global Inc. and Vishnu International Trading FZE have not yet commenced their operations. n6.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. n7.Previous year's figures have been regrouped reclassified,rearranged wherever necessary to correspond with those of the current year n8.The Company and its subsidiaries are engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 Operating Segments. However, there are 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-2025t31-Dec-2024t31-Mar-2024t31-Mar-2025t31-Mar-2024 ntt Unauditedt Unaudited t Unaudited t Audited t Audited n1tDomestict 23,682.48 t 18,123.14 t 15,397.79 t 78,262.75 64,315.84 n2tOverseast 15,427.48 t 18,897.15 t 14,515.44 t 65,877.74 56,612.13 n tTotal Sales 39,109.96 t 37,020.29 t 29,913.23 t 144,140.49 t 120,927.97 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	7003435000
	Capital work-in-progress	690774000
	Investment property	0
	Goodwill	0
	Other intangible assets	13429000
	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	3123000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	3123000
	Deferred tax assets (net)	0
	Other non-current assets	250508000
	Total non-current assets	7961269000
2	Current assets
	Inventories	4030616000
	Current financial asset
	Current investments	0
	Trade receivables, current	2940131000
	Cash and cash equivalents	28119000
	Bank balance other than cash and cash equivalents	789323000
	Loans, current	0
	Other current financial assets	19282000
	Total current financial assets	3776855000
	Current tax assets (net)	0
	Other current assets	569977000
	Total current assets	8377448000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16338717000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	134631000
	Other equity	9133027000
	Total equity attributable to owners of parent	9267658000
	Non controlling interest	0
	Total equity	9267658000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1593747000
	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	1593747000
	Provisions, non-current	14127000
	Deferred tax liabilities (net)	542888000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2150762000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1829102000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13519000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2852944000
	Total Trade payable	2866463000
	Other current financial liabilities	19710000
	Total current financial liabilities	4715275000
	Other current liabilities	136480000
	Provisions, current	989000
	Current tax liabilities (Net)	67553000
	Deferred government grants, Current	0
	Total current liabilities	4920297000
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	7071059000
	Total equity and liabilites	16338717000
	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		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	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	Remeaseurement gains/(losses) on defined benefit plans	148000	-952000
	Total Amount of items that will not be reclassified to profit and loss	148000	-952000
2	Income tax relating to items that will not be reclassified to profit or loss	37000	-240000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the financial statements of foreign operations	18890000	41321000
	Total Amount of items that will be reclassified to profit and loss	18890000	41321000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	19001000	40609000

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			1682324000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			366609000
	Adjustments for decrease (increase) in inventories			-862523000
	Adjustments for decrease (increase) in trade receivables, current			-641942000
	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			-54126000
	Adjustments for other financial assets, current			-122266000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			599121000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1432000
	Adjustments for increase (decrease) in other non-current liabilities			2457000
	Adjustments for depreciation and amortisation expense			381571000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4763000
	Adjustments for provisions, non-current			383000
	Adjustments for other financial liabilities, current			-952000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			41321000
	Adjustments for dividend income			0
	Adjustments for interest income			83755000
	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)			-1417000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-368186000
	Net cash flows from (used in) operations			1314138000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			411861000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			902277000
	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			0
	Purchase of property, plant and equipment			878510000
	Proceeds from sales of investment property			13511000
	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			77372000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-207949000
	Net cash flows from (used in) investing activities	-995576000
	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			481863000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			19629000
	Interest paid			364422000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			97812000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4513000
	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			4513000
	Cash and cash equivalents cash flow statement at beginning of period			23606000
	Cash and cash equivalents cash flow statement at end of period			28119000