Integrated Filing — IndAS

General information about company
Scrip Code	540145
NSE Symbol	VALIANTORG
MSEI Symbol	NOTLISTED
ISIN	INE565V01010
Name of company	Valiant 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	Chemical
Start date and time of board meeting	22-May-2025   14:00:00
End date and time of board meeting	22-May-2025   18:15:00
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	2038119000	7187618000
	Other income	6755000	86365000
	Total income	2044874000	7273983000
2	Expenses
(a)	Cost of materials consumed	1370289000	4400701000
(b)	Purchases of stock-in-trade	8196000	126156000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-54158000	44552000
(d)	Employee benefit expense	107594000	449889000
(e)	Finance costs	46543000	236390000
(f)	Depreciation, depletion and amortisation expense	92004000	357604000
(f)	Other Expenses
1	Other Expenses	403384000	1629550000
	Total other expenses	403384000	1629550000
	Total expenses	1973852000	7244842000
3	Total profit before exceptional items and tax	71022000	29141000
4	Exceptional items	0	0
5	Total profit before tax	71022000	29141000
6	Tax expense
7	Current tax	0	1980000
8	Deferred tax	31382000	53813000
9	Total tax expenses	31382000	55793000
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	39640000	-26652000
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	2330000	-7623000
16	Total profit (loss) for period	41970000	-34275000
17	Other comprehensive income net of taxes	-4422000	-9541000
18	Total Comprehensive Income for the period	37548000	-43816000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	41988800	-37361800
	Total profit or loss, attributable to non-controlling interests	-18600	-18600
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	37567200	-46902300
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-18600	3085900
21	Details of equity share capital
	Paid-up equity share capital	280046000	280046000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6972580000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.52	-1.24
	Diluted earnings (loss) per share from continuing operations	1.52	-1.24
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	1.52	-1.24
	Diluted earnings (loss) per share from continuing and discontinued operations	1.52	-1.24
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	6440392000
	Capital work-in-progress	656971000
	Investment property
	Goodwill	123276000
	Other intangible assets	4545000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	935832000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	56799000
	Total non-current financial assets	992631000
	Deferred tax assets (net)
	Other non-current assets	50877000
	Total non-current assets	8268692000
2	Current assets
	Inventories	889712000
	Current financial asset
	Current investments	0
	Trade receivables, current	1768863000
	Cash and cash equivalents	70968000
	Bank balance other than cash and cash equivalents	5487000
	Loans, current	491855000
	Other current financial assets	55071000
	Total current financial assets	2392244000
	Current tax assets (net)	121330000
	Other current assets	157310000
	Total current assets	3560596000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11829288000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	280046000
	Other equity	6972580000
	Total equity attributable to owners of parent	7252626000
	Non controlling interest	13000
	Total equity	7252639000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	506910000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	15394000
	Total non-current financial liabilities	522304000
	Provisions, non-current	22088000
	Deferred tax liabilities (net)	343932000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	888324000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1977675000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	78397000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1408407000
	Total Trade payable	1486804000
	Other current financial liabilities	160069000
	Total current financial liabilities	3624548000
	Other current liabilities	16846000
	Provisions, current	46931000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3688325000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	4576649000
	Total equity and liabilites	11829288000
	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
1	Remeasurement of defined benefit Liabiliy/Assets, net of Taxes	-1173000	-1173000
2	Fair value changes on Investments, net of Taxes	-3249000	-8368000
	Total Amount of items that will not be reclassified to profit and loss	-4422000	-9541000
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
	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
5	Total Other comprehensive income	-4422000	-9541000

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			29141000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			236390000
	Adjustments for decrease (increase) in inventories			252612000
	Adjustments for decrease (increase) in trade receivables, current			324759000
	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			-9138000
	Adjustments for other financial assets, non-current			-2720000
	Adjustments for other financial assets, current			-5821000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-587647000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5137000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			357604000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3490000
	Adjustments for provisions, non-current			10150000
	Adjustments for other financial liabilities, current			416000
	Adjustments for other financial liabilities, non-current			-1681000
	Adjustments for unrealised foreign exchange losses gains			-1409000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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)			0
	Other adjustments for non-cash items			6357000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-7624000
	Total adjustments for reconcile profit (loss)			570601000
	Net cash flows from (used in) operations			599742000
	Dividends received			-54000
	Interest paid			0
	Interest received			-21686000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-13680000
	Net cash flows from (used in) operating activities			564322000
	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			46574000
	Other cash payments to acquire equity or debt instruments of other entities			-17135000
	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			15129000
	Purchase of property, plant and equipment			308293000
	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			54000
	Interest received			21686000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1899000
	Net cash flows from (used in) investing activities	-209614000
	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			240000
	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			154651000
	Repayments of borrowings			234700000
	Payments of lease liabilities			1935000
	Dividends paid			0
	Interest paid			236390000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-318134000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			36574000
	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			36574000
	Cash and cash equivalents cash flow statement at beginning of period			34394000
	Cash and cash equivalents cash flow statement at end of period			70968000