Integrated Filing — IndAS



General information about company
Scrip Code 532372
NSE Symbol VIRINCHI
MSEI Symbol NOTLISTED
ISIN INE539B01017
Name of company VIRINCHI 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-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 28-May-2025   20:00:00
End date and time of board meeting 28-May-2025   23:00:00
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 689404000 3011303000
Other income 62817000 71738000
Total income 752221000 3083041000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 32281000 127052000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1088000 15564000
(d) Employee benefit expense 241696000 967967000
(e) Finance costs 102850000 390290000
(f) Depreciation, depletion and amortisation expense 139197000 549860000
(f) Other Expenses
1 Administrative and other expenditure 248604000 1008600000
Total other expenses 248604000 1008600000
Total expenses 763540000 3059333000
3 Total profit before exceptional items and tax -11319000 23708000
4 Exceptional items 0 0
5 Total profit before tax -11319000 23708000
6 Tax expense
7 Current tax -273000 64247000
8 Deferred tax 33372000 -45380000
9 Total tax expenses 33099000 18867000
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 -44418000 4841000
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 594000 2399000
16 Total profit (loss) for period -43824000 7240000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period -43824000 7240000
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 1026469000 1026469000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3732004000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.44 0.07
Diluted earnings (loss) per share from continuing operations -0.43 0.07
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 -0.44 0.07
Diluted earnings (loss) per share from continuing and discontinued operations -0.43 0.07
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 3378288000
Capital work-in-progress 859775000
Investment property
Goodwill 0
Other intangible assets 2308084000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 16383000
Trade receivables, non-current
Loans, non-current 51962000
Other non-current financial assets
Total non-current financial assets 68345000
Deferred tax assets (net)
Other non-current assets 28117000
Total non-current assets 6642609000
2 Current assets
Inventories 53312000
Current financial asset
Current investments 0
Trade receivables, current 811935000
Cash and cash equivalents 77576000
Bank balance other than cash and cash equivalents 0
Loans, current 624313000
Other current financial assets
Total current financial assets 1513824000
Current tax assets (net)
Other current assets 263746000
Total current assets 1830882000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 8473491000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1026469000
Other equity 3732004000
Total equity attributable to owners of parent 4758473000
Non controlling interest -15733000
Total equity 4742740000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 991702000
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
Total non-current financial liabilities 991702000
Provisions, non-current 64897000
Deferred tax liabilities (net) 117599000
Deferred government grants, Non-current
Other non-current liabilities 1325003000
Total non-current liabilities 2499201000
Current liabilities
Current financial liabilities
Borrowings, current 608221000
Trade payables, 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 81601000
Total Trade payable 81601000
Other current financial liabilities
Total current financial liabilities 689822000
Other current liabilities
Provisions, current 541728000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1231550000
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 3730751000
Total equity and liabilites 8473491000
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 SAAS business 346332000 1333732000
2 IDC & IT services 60900000 572973000
3 Health care services 260697000 1041498000
4 IT enabled services 21474000 61025000
5 Payment & credit services 0 2075000
Total Segment Revenue 689403000 3011303000
Less: Inter segment revenue
Revenue from operations 689403000 3011303000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 SAAS business 58208000 198412000
2 IDC & IT services -21086000 185943000
3 Health care services -4540000 -8790000
4 IT enabled services 5299000 -1819000
5 Payment & credit services -9166000 -31487000
Total Profit before tax 28715000 342259000
i. Finance cost 102850000 102850000
ii. Other Unallocable Expenditure net off Unallocable income -62819000 -62819000
Profit before tax -11316000 23708000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 SAAS business 0 0
2 IDC & IT services 0 0
3 Health care services 0 0
4 IT enabled services 0 0
5 Payment & credit services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 SAAS business 0 0
2 IDC & IT services 0 0
3 Health care services 0 0
4 IT enabled services 0 0
5 Payment & credit services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
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



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 23708000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 390290000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 139039000
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 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -111712000
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 547314000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 0
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 2546000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 967477000
Net cash flows from (used in) operations 991185000
Dividends received 0
Interest paid 87140000
Interest received 0
Income taxes paid (refund) 64247000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 839798000
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 -790288000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property -14348000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -775940000
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 275762000
Proceeds from issuing other equity instruments -73500000
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 0
Repayments of borrowings 83250000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 303150000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2399000
Net cash flows from (used in) financing activities -186537000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -122679000
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 -122679000
Cash and cash equivalents cash flow statement at beginning of period 200255000
Cash and cash equivalents cash flow statement at end of period 77576000





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 P MURALI & CO Yes 30-Nov-2025