Integrated Filing — IndAS

General information about company
Scrip Code	517015
NSE Symbol	VINDHYATEL
MSEI Symbol	NOTLISTED
ISIN	INE707A01012
Name of company	VINDHYA TELELINKS 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	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	22-May-2025   16:15:00
End date and time of board meeting	22-May-2025   18:20:00
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	12312161000	40544017000
	Other income	15913000	185825000
	Total income	12328074000	40729842000
2	Expenses
(a)	Cost of materials consumed	9981386000	34597828000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	464929000	-229322000
(d)	Employee benefit expense	490310000	1820181000
(e)	Finance costs	326605000	1018153000
(f)	Depreciation, depletion and amortisation expense	56678000	234274000
(f)	Other Expenses
1	Impairment Loss on Financial Assets( Net)	9423000	106955000
2	Other Expenses	485454000	1661805000
	Total other expenses	494877000	1768760000
	Total expenses	11814785000	39209874000
3	Total profit before exceptional items and tax	513289000	1519968000
4	Exceptional items	0	0
5	Total profit before tax	513289000	1519968000
6	Tax expense
7	Current tax	138937000	383376000
8	Deferred tax	243230000	284586000
9	Total tax expenses	382167000	667962000
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	131122000	852006000
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	968311000	1176426000
16	Total profit (loss) for period	1099433000	2028432000
17	Other comprehensive income net of taxes	-1253128000	-723261000
18	Total Comprehensive Income for the period	-153695000	1305171000
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	118509000	118509000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		38340965000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	92.77	171.16
	Diluted earnings (loss) per share from continuing operations	92.77	171.16
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	92.77	171.16
	Diluted earnings (loss) per share from continuing and discontinued operations	92.77	171.16
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		Refer Financial Results Submitted.

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	1318519000
	Capital work-in-progress	14748000
	Investment property	8256000
	Goodwill	58762000
	Other intangible assets	967000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	35005966000
	Non-current financial assets
	Non-current investments	1493171000
	Trade receivables, non-current	175611000
	Loans, non-current	1130000000
	Other non-current financial assets	106452000
	Total non-current financial assets	2905234000
	Deferred tax assets (net)	0
	Other non-current assets	168240000
	Total non-current assets	39480692000
2	Current assets
	Inventories	12880421000
	Current financial asset
	Current investments	0
	Trade receivables, current	17023380000
	Cash and cash equivalents	961746000
	Bank balance other than cash and cash equivalents	313571000
	Loans, current	0
	Other current financial assets	546425000
	Total current financial assets	18845122000
	Current tax assets (net)	0
	Other current assets	6023702000
	Total current assets	37749245000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	77229937000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	118509000
	Other equity	40742154000
	Total equity attributable to owners of parent	40860663000
	Non controlling interest	0
	Total equity	40860663000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2295716000
	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	116409000
	Total non-current financial liabilities	2412125000
	Provisions, non-current	55106000
	Deferred tax liabilities (net)	8482375000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	10949606000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9253591000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2185910000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9854519000
	Total Trade payable	12040429000
	Other current financial liabilities	388538000
	Total current financial liabilities	21682558000
	Other current liabilities	3680655000
	Provisions, current	56455000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	25419668000
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	36369274000
	Total equity and liabilites	77229937000
	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	Cables	2071431000	7922167000
2	Engineering, Procurement & Construction (EPC)	10336134000	33054326000
	Total Segment Revenue	12407565000	40976493000
	Less: Inter segment revenue	95404000	95404000
	Revenue from operations	12312161000	40544017000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cables	121445000	325354000
2	Engineering, Procurement & Construction (EPC)	702573000	2057246000
	Total Profit before tax	824018000	2382600000
	i. Finance cost	288015000	288015000
	ii. Other Unallocable Expenditure net off Unallocable income	-945597000	-945597000
	Profit before tax	1481600000	2696394000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cables	4285983000	4285983000
2	Engineering, Procurement & Construction (EPC)	35065658000	35065658000
	Total Segment Asset	39351641000	39351641000
	Un-allocable Assets	37878296000	37878296000
	Net Segment Asset	77229937000	77229937000
4	Segment Liabilities
	Segment Liabilities
1	Cables	477934000	477934000
2	Engineering, Procurement & Construction (EPC)	16097724000	16097724000
	Total Segment Liabilities	16575658000	16575658000
	Un-allocable Liabilities	19793616000	19793616000
	Net Segment Liabilities	36369274000	36369274000
	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	Amount of items that will not be reclassified to profit and loss	-1596903000	-858393000
	Total Amount of items that will not be reclassified to profit and loss	-1596903000	-858393000
2	Income tax relating to items that will not be reclassified to profit or loss	-352629000	-136114000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-11832000	-1313000
	Total Amount of items that will be reclassified to profit and loss	-11832000	-1313000
4	Income tax relating to items that will be reclassified to profit or loss	-2978000	-331000
5	Total Other comprehensive income	-1253128000	-723261000

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			1519968000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			923995000
	Adjustments for decrease (increase) in inventories			-307543000
	Adjustments for decrease (increase) in trade receivables, current			-9328461000
	Adjustments for decrease (increase) in trade receivables, non-current			143749000
	Adjustments for decrease (increase) in other current assets			-245803000
	Adjustments for decrease (increase) in other non-current assets			3296000
	Adjustments for other financial assets, non-current			-1736000
	Adjustments for other financial assets, current			-39008000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3763392000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2295600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			234274000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			106955000
	Adjustments for provisions, current			20096000
	Adjustments for provisions, non-current			-99000
	Adjustments for other financial liabilities, current			9185000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6249000
	Adjustments for dividend income			98777000
	Adjustments for interest income			57658000
	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			-35650000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			47345000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-7151799000
	Net cash flows from (used in) operations			-5631831000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			271303000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-5903134000
	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			16740000
	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			144000
	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			3921000
	Purchase of property, plant and equipment			171849000
	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			107599000
	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			98777000
	Interest received			46588000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-12260000
	Net cash flows from (used in) investing activities	55892000
	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			7388439000
	Repayments of borrowings			974831000
	Payments of lease liabilities			46293000
	Dividends paid			177763000
	Interest paid			908294000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5281258000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-565984000
	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			-565984000
	Cash and cash equivalents cash flow statement at beginning of period			1527730000
	Cash and cash equivalents cash flow statement at end of period			961746000