Integrated Filing — IndAS



General information about company
Scrip Code 519156
NSE Symbol VADILALIND
MSEI Symbol NOTLISTED
ISIN INE694D01016
Name of company VADILAL 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Food Segment
Start date and time of board meeting 26-May-2025   13:00:00
End date and time of board meeting 26-May-2025   16:15:00
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 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 2744700000 12380800000
Other income 32700000 173200000
Total income 2777400000 12554000000
2 Expenses
(a) Cost of materials consumed 1619900000 5890300000
(b) Purchases of stock-in-trade 201300000 814200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -508900000 -654200000
(d) Employee benefit expense 365700000 1344700000
(e) Finance costs 39000000 136800000
(f) Depreciation, depletion and amortisation expense 108400000 422000000
(f) Other Expenses
1 Other Expenses 679000000 2603300000
Total other expenses 679000000 2603300000
Total expenses 2504400000 10557100000
3 Total profit before exceptional items and tax 273000000 1996900000
4 Exceptional items 0 0
5 Total profit before tax 273000000 1996900000
6 Tax expense
7 Current tax 79000000 527900000
8 Deferred tax -26000000 -34300000
9 Total tax expenses 53000000 493600000
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 220000000 1503300000
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 220000000 1503300000
17 Other comprehensive income net of taxes -4600000 37400000
18 Total Comprehensive Income for the period 215400000 1540700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 245400000 1540700000
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 245400000 1540700000
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 71900000 71900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 6159100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 30.61 209.15
Diluted earnings (loss) per share from continuing operations 30.61 209.15
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 30.61 209.15
Diluted earnings (loss) per share from continuing and discontinued operations 30.61 209.15
24 Debt equity ratio 0.0016 0.0029
25 Debt service coverage ratio 0.0734 0.0382
26 Interest service coverage ratio 0.0484 0.0441
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 3416800000
Capital work-in-progress 97500000
Investment property 1700000
Goodwill 7600000
Other intangible assets 17400000
Intangible assets under development 1338900000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 55200000
Trade receivables, non-current 8900000
Loans, non-current 2100000
Other non-current financial assets 106600000
Total non-current financial assets 172800000
Deferred tax assets (net) 17400000
Other non-current assets 586300000
Total non-current assets 5656400000
2 Current assets
Inventories 3108400000
Current financial asset
Current investments 168900000
Trade receivables, current 1230400000
Cash and cash equivalents 362200000
Bank balance other than cash and cash equivalents 41200000
Loans, current 3400000
Other current financial assets 2400000
Total current financial assets 1808500000
Current tax assets (net) 12900000
Other current assets 374400000
Total current assets 5304200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10960600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 71900000
Other equity 6881200000
Total equity attributable to owners of parent 6953100000
Non controlling interest 3100000
Total equity 6956200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 461500000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 1212700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 1212700000
Other non-current financial liabilities 17100000
Total non-current financial liabilities 1691300000
Provisions, non-current 0
Deferred tax liabilities (net) 168900000
Deferred government grants, Non-current 0
Other non-current liabilities 68200000
Total non-current liabilities 1928400000
Current liabilities
Current financial liabilities
Borrowings, current 362200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 71200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1275900000
Total Trade payable 1347100000
Other current financial liabilities 146500000
Total current financial liabilities 1855800000
Other current liabilities 90700000
Provisions, current 28500000
Current tax liabilities (Net) 2300000
Deferred government grants, Current 98700000
Total current liabilities 2076000000
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 4004400000
Total equity and liabilites 10960600000
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
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 4600000 -37400000
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 0 0
5 Total Other comprehensive income -4600000 37400000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 1996900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 136800000
Adjustments for decrease (increase) in inventories 860100000
Adjustments for decrease (increase) in trade receivables, current -362800000
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 0
Adjustments for other financial assets, non-current -29000000
Adjustments for other financial assets, current 100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 422000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -9500000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 41800000
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) -535300000
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) 524200000
Net cash flows from (used in) operations 2521100000
Dividends received 0
Interest paid 0
Interest received 90700000
Income taxes paid (refund) 395200000
Other inflows (outflows) of cash -916400000
Net cash flows from (used in) operating activities 1300200000
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 -803700000
Purchase of property, plant and equipment -23600000
Proceeds from sales of investment property 0
Purchase of investment property 37700000
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 47400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -770400000
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 221300000
Repayments of borrowings 281900000
Payments of lease liabilities 92500000
Dividends paid 10800000
Interest paid 148700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -294200000
Net cash flows from (used in) financing activities -606800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -77000000
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 -77000000
Cash and cash equivalents cash flow statement at beginning of period 439200000
Cash and cash equivalents cash flow statement at end of period 362200000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Arpit Patel & Associates Yes 31-Jul-2027