Integrated Filing — IndAS

General information about company
Scrip Code	509055
NSE Symbol	VISAKAIND
MSEI Symbol	NOTLISTED
ISIN	INE392A01021
Name of company	Visaka Industries 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   12:30:00
End date and time of board meeting	21-May-2025   16:30:00
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	Not applicable

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	4258505000	15432829000
	Other income	27695000	81528000
	Total income	4286200000	15514357000
2	Expenses
(a)	Cost of materials consumed	2147049000	8080728000
(b)	Purchases of stock-in-trade	18146000	89271000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	80699000	283181000
(d)	Employee benefit expense	324684000	1361874000
(e)	Finance costs	108301000	444739000
(f)	Depreciation, depletion and amortisation expense	161100000	646183000
(f)	Other Expenses
1	Other Expenses	1242884000	4628363000
	Total other expenses	1242884000	4628363000
	Total expenses	4082863000	15534339000
3	Total profit before exceptional items and tax	203337000	-19982000
4	Exceptional items	0	0
5	Total profit before tax	203337000	-19982000
6	Tax expense
7	Current tax	3780000	4748000
8	Deferred tax	53851000	5389000
9	Total tax expenses	57631000	10137000
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	145706000	-30119000
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	145706000	-30119000
17	Other comprehensive income net of taxes	-12458000	-7445000
18	Total Comprehensive Income for the period	133248000	-37564000
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	172810000	172810000
	Face value of equity share capital	2	2
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	1.69	-0.35
	Diluted earnings (loss) per share from continuing operations	1.69	-0.35
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	1.69	-0.35
	Diluted earnings (loss) per share from continuing and discontinued operations	1.69	-0.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial 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	7182823000
	Capital work-in-progress	112727000
	Investment property	0
	Goodwill	0
	Other intangible assets	2138000
	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	0
	Trade receivables, non-current	11005000
	Loans, non-current	0
	Other non-current financial assets	8234000
	Total non-current financial assets	19239000
	Deferred tax assets (net)	0
	Other non-current assets	272332000
	Total non-current assets	7589259000
2	Current assets
	Inventories	3652769000
	Current financial asset
	Current investments	0
	Trade receivables, current	1883496000
	Cash and cash equivalents	162226000
	Bank balance other than cash and cash equivalents	40213000
	Loans, current	70000000
	Other current financial assets	38311000
	Total current financial assets	2194246000
	Current tax assets (net)	25523000
	Other current assets	744740000
	Total current assets	6617278000
3	Non-current assets classified as held for sale	23447000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	14229984000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	173207000
	Other equity	7271842000
	Total equity attributable to owners of parent	7445049000
	Non controlling interest	0
	Total equity	7445049000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1678556000
	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	670000
	Total non-current financial liabilities	1679226000
	Provisions, non-current	0
	Deferred tax liabilities (net)	141656000
	Deferred government grants, Non-current	0
	Other non-current liabilities
	Total non-current liabilities	1820882000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3105872000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42166000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	801327000
	Total Trade payable	843493000
	Other current financial liabilities	496294000
	Total current financial liabilities	4445659000
	Other current liabilities	426450000
	Provisions, current	91944000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4964053000
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	6784935000
	Total equity and liabilites	14229984000
	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)
1	Building Products	3671164000	13226453000
2	Synthetic Yarn	586014000	2198381000
3	Others	1327000	7995000
	Total Segment Revenue	4258505000	15432829000
	Less: Inter segment revenue	0	0
	Revenue from operations	4258505000	15432829000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Building Products	423603000	924449000
2	Synthetic Yarn	34402000	13617000
3	Others	-6695000	-18005000
	Total Profit before tax	451310000	920061000
	i. Finance cost	108301000	108301000
	ii. Other Unallocable Expenditure net off Unallocable income	139672000	139672000
	Profit before tax	203337000	-19982000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Building Products	11652788000	11652788000
2	Synthetic Yarn	1532177000	1532177000
3	Others	41840000	41840000
	Total Segment Asset	13226805000	13226805000
	Un-allocable Assets	1003179000	1003179000
	Net Segment Asset	14229984000	14229984000
4	Segment Liabilities
	Segment Liabilities
1	Building Products	1128324000	1128324000
2	Synthetic Yarn	146539000	146539000
3	Others	5403000	5403000
	Total Segment Liabilities	1280266000	1280266000
	Un-allocable Liabilities	5504669000	5504669000
	Net Segment Liabilities	6784935000	6784935000
	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	16648000	9949000
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	-4190000	-2504000
5	Total Other comprehensive income	-12458000	-7445000

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			-19982000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			444739000
	Adjustments for decrease (increase) in inventories			606932000
	Adjustments for decrease (increase) in trade receivables, current			-517470000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			18464000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			5162000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-59951000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			41595000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			646183000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4073000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			16276000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			30386000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			-32782000
	Other adjustments for non-cash items			15986000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1150675000
	Net cash flows from (used in) operations			1130693000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-9778000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1140471000
	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			15826000
	Purchase of property, plant and equipment			301954000
	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			-70000000
	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			26529000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2564000
	Net cash flows from (used in) investing activities	-327035000
	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			103488000
	Repayments of borrowings			662150000
	Payments of lease liabilities			0
	Dividends paid			45168000
	Interest paid			391367000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9691000
	Net cash flows from (used in) financing activities			-1004888000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-191452000
	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			-191452000
	Cash and cash equivalents cash flow statement at beginning of period			353678000
	Cash and cash equivalents cash flow statement at end of period			162226000