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	Standalone
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
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?	Yes
(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	2025-02-14
Indicate Company website link for updated RPT policy of the Company	https://visaka.co/assets/website/files/investors/Related-Party-Transactions-Policy.pdf
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?	No
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	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	4260992000	15408053000
	Other income	25320000	80599000
	Total income	4286312000	15488652000
2	Expenses
(a)	Cost of materials consumed	2147049000	8080728000
(b)	Purchases of stock-in-trade	18623000	65810000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	77511000	281147000
(d)	Employee benefit expense	323084000	1360274000
(e)	Finance costs	107918000	442426000
(f)	Depreciation, depletion and amortisation expense	158605000	634763000
(f)	Other Expenses
1	Other Expenses	1235003000	4610285000
	Total other expenses	1235003000	4610285000
	Total expenses	4067793000	15475433000
3	Total profit before exceptional items and tax	218519000	13219000
4	Exceptional items	0	0
5	Total profit before tax	218519000	13219000
6	Tax expense
7	Current tax	4608000	4608000
8	Deferred tax	53511000	7173000
9	Total tax expenses	58119000	11781000
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	160400000	1438000
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	160400000	1438000
17	Other comprehensive income net of taxes	-12458000	-7445000
18	Total Comprehensive Income for the period	147942000	-6007000
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	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	1.86	0.02
	Diluted earnings (loss) per share from continuing operations	1.86	0.02
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	1.86	0.02
	Diluted earnings (loss) per share from continuing and discontinued operations	1.86	0.02
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7103677000
	Capital work-in-progress	96459000
	Investment property	143050000
	Goodwill	0
	Other intangible assets	9336000
	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	0
	Loans, non-current	0
	Other non-current financial assets	7620000
	Total non-current financial assets	7620000
	Deferred tax assets (net)	0
	Other non-current assets	266738000
	Total non-current assets	7626880000
2	Current assets
	Inventories	3648277000
	Current financial asset
	Current investments	0
	Trade receivables, current	1857399000
	Cash and cash equivalents	155482000
	Bank balance other than cash and cash equivalents	40213000
	Loans, current	147900000
	Other current financial assets	36151000
	Total current financial assets	2237145000
	Current tax assets (net)	24750000
	Other current assets	732010000
	Total current assets	6642182000
3	Non-current assets classified as held for sale	23447000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	14292509000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	173207000
	Other equity	7334241000
	Total equity attributable to owners of parent	7507448000
	Non controlling interest
	Total equity	7507448000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	8807000
	Total non-current financial liabilities	1687363000
	Provisions, non-current	0
	Deferred tax liabilities (net)	143702000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1831065000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3105660000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	41862000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	799508000
	Total Trade payable	841370000
	Other current financial liabilities	495848000
	Total current financial liabilities	4442878000
	Other current liabilities	419174000
	Provisions, current	91944000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4953996000
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	6785061000
	Total equity and liabilites	14292509000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Building Products	3674978000	13209672000
2	Synthetic yarn	586014000	2198381000
	Total Segment Revenue	4260992000	15408053000
	Less: Inter segment revenue
	Revenue from operations	4260992000	15408053000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Building Products	431707000	937332000
2	Synthetic yarn	34402000	13617000
	Total Profit before tax	466109000	950949000
	i. Finance cost	107918000	107918000
	ii. Other Unallocable Expenditure net off Unallocable income	139672000	139672000
	Profit before tax	218519000	13219000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Building Products	11533078000	11533078000
2	Synthetic yarn	1532177000	1532177000
	Total Segment Asset	13065255000	13065255000
	Un-allocable Assets	1227254000	1227254000
	Net Segment Asset	14292509000	14292509000
4	Segment Liabilities
	Segment Liabilities
1	Building Products	1133853000	1133853000
2	Synthetic yarn	146539000	146539000
	Total Segment Liabilities	1280392000	1280392000
	Un-allocable Liabilities	5504669000	5504669000
	Net Segment Liabilities	6785061000	6785061000
	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	Standalone	Standalone
	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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			13219000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			442426000
	Adjustments for decrease (increase) in inventories			604898000
	Adjustments for decrease (increase) in trade receivables, current			-477538000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			15993000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1080000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-48548000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44915000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			634763000
	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			33368000
	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)			-40393000
	Other adjustments for non-cash items			10989000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1165260000
	Net cash flows from (used in) operations			1178479000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-12586000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1191065000
	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			283091000
	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			147900000
	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			26416000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1964000
	Net cash flows from (used in) investing activities	-386785000
	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			661799000
	Payments of lease liabilities			0
	Dividends paid			45168000
	Interest paid			391367000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-612000
	Net cash flows from (used in) financing activities			-995458000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-191178000
	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			-191178000
	Cash and cash equivalents cash flow statement at beginning of period			346660000
	Cash and cash equivalents cash flow statement at end of period			155482000