Integrated Filing — IndAS



General information about company
Scrip Code 123456
NSE Symbol VINYAS
MSEI Symbol VINV
ISIN INE0OLS01010
Name of company Vinyas Innovative Technologies Limited
Type of company SME
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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Electronic System Design and Manufacturing
Start date and time of board meeting 29-May-2025   10:30:00
End date and time of board meeting 29-May-2025   12:15:00
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 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 No
(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 2023-09-20
Indicate Company website link for updated RPT policy of the Company https://vinyasit.com/wp-content/uploads/2023/10/4.Policy-Related-Party-Transaction.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
No loans default in loan during the period by the company.



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-Oct-2024 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 2471399000 3966356000
Other income 25779000 35156000
Total income 2497178000 4001512000
2 Expenses
(a) Cost of materials consumed 1928001000 2894838000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 116042000 332606000
(d) Employee benefit expense 126684000 232571000
(e) Finance costs 68616000 133658000
(f) Depreciation, depletion and amortisation expense 28921000 56649000
(f) Other Expenses
1 Others 59889000 97895000
Total other expenses 59889000 97895000
Total expenses 2328153000 3748217000
3 Total profit before exceptional items and tax 169025000 253295000
4 Exceptional items 0 0
5 Total profit before tax 169025000 253295000
6 Tax expense
7 Current tax 47674000 55608000
8 Deferred tax -2722000 3455000
9 Total tax expenses 44952000 59063000
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 124073000 194232000
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 124073000 194232000
17 Other comprehensive income net of taxes -6627000 -6627000
18 Total Comprehensive Income for the period 117446000 187605000
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 125847000 125847000
Face value of equity share capital 10 10
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 9.86 15.43
Diluted earnings (loss) per share from continuing operations 9.86 15.43
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 9.86 15.43
Diluted earnings (loss) per share from continuing and discontinued operations 9.86 15.43
24 Debt equity ratio 0 0.007
25 Debt service coverage ratio 0 0.0332
26 Interest service coverage ratio 0 0
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 391297000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 1008000
Trade receivables, non-current 0
Loans, non-current 1981000
Other non-current financial assets 30867000
Total non-current financial assets 33856000
Deferred tax assets (net) 5251000
Other non-current assets 10375000
Total non-current assets 440779000
2 Current assets
Inventories 764157000
Current financial asset
Current investments 0
Trade receivables, current 1770531000
Cash and cash equivalents 55414000
Bank balance other than cash and cash equivalents 62685000
Loans, current 0
Other current financial assets 10000
Total current financial assets 1888640000
Current tax assets (net) 0
Other current assets 209311000
Total current assets 2862108000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3302887000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 125847000
Other equity 1343655000
Total equity attributable to owners of parent 1469502000
Non controlling interest
Total equity 1469502000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 84713000
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 0
Total non-current financial liabilities 84713000
Provisions, non-current 26023000
Deferred tax liabilities (net) 2611000
Deferred government grants, Non-current 0
Other non-current liabilities 9393000
Total non-current liabilities 122740000
Current liabilities
Current financial liabilities
Borrowings, current 942281000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 78103000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 229899000
Total Trade payable 308002000
Other current financial liabilities 276773000
Total current financial liabilities 1527056000
Other current liabilities 108610000
Provisions, current 15300000
Current tax liabilities (Net) 59679000
Deferred government grants, Current 0
Total current liabilities 1710645000
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 1833385000
Total equity and liabilites 3302887000
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-Oct-2024 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)
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-Oct-2024 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 6627000 6627000
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 -6627000 -6627000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 253295000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 133658000
Adjustments for decrease (increase) in inventories 351475000
Adjustments for decrease (increase) in trade receivables, current -891897000
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 185550000
Adjustments for other financial assets, non-current 100736000
Adjustments for other financial assets, current 2731000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -191085000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 6281000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 52166000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 19682000
Adjustments for provisions, non-current 9850000
Adjustments for other financial liabilities, current 115778000
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 -4799000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -109874000
Net cash flows from (used in) operations 143421000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 55607000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 87814000
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 0
Purchase of property, plant and equipment 22096000
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 0
Interest received 94000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -10504000
Net cash flows from (used in) investing activities -32506000
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 96537000
Repayments of borrowings 36499000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 133658000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 10415000
Net cash flows from (used in) financing activities -63205000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -7897000
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 -7897000
Cash and cash equivalents cash flow statement at beginning of period 125995000
Cash and cash equivalents cash flow statement at end of period 118098000





Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Vinyas Innovative Technologies Limited Narendra Narayanan Managing Director Loan Not Applicable 1640000000000 0 0
2 Vinyas Innovative Technologies Limited Sumukh Narendra Director Remuneration Not Applicable 587160000000 34699400000 30857200000
3 Vinyas Innovative Technologies Limited Narendra Narayanan Managing Director Any other transaction Reimbursement of expenses Not Applicable 397675200000 0 0
4 Vinyas Innovative Technologies Limited Narendra Narayanan Managing Director Remuneration Not Applicable 974850000000 38344460000 42010600000
5 Vinyas Innovative Technologies Limited Sumukh Narendra Director Any other transaction Reimbursement of expenses Not Applicable 6145600000 0 0
6 Vinyas Innovative Technologies Limited Specvin Technologies Private Limited Subsidiary Purchase of goods or services Not Applicable 196666800000 579787500000 388787500000
7 Vinyas Innovative Technologies Limited Srinivasan T N Director Any other transaction Reimbursement of expenses Not Applicable 30075800000 0 0
8 Vinyas Innovative Technologies Limited Srinivasan T N Director Remuneration Not Applicable 394675200000 15948100000 23022500000
9 Vinyas Innovative Technologies Limited Deepa Prakash Independent Director Any other transaction Sitting Fee Not Applicable 16000000000 0 0
10 Vinyas Innovative Technologies Limited Ramakrishna Mudre Independent Director Any other transaction Sitting Fee Not Applicable 37000000000 0 0
11 Vinyas Innovative Technologies Limited Pradeep V Desai Independent Director Any other transaction Sitting Fee Not Applicable 20000000000 0 0
12 Vinyas Innovative Technologies Limited Meera Narendra Director Remuneration Not Applicable 298252200000 24122500000 14124600000
13 Vinyas Innovative Technologies Limited Seema Deshpande Team lead Remuneration Not Applicable 296460000000 13700700000 17341000000
14 Vinyas Innovative Technologies Limited Deepashree N Vice President Corporate affairs Remuneration Not Applicable 281404500000 13405800000 19754700000
15 Vinyas Innovative Technologies Limited Priya Srinivasan Employee Remuneration Not Applicable 214064400000 11536700000 11785600000
16 Vinyas Innovative Technologies Limited Subodh M R Company Secretary & Compliance Office Remuneration Not Applicable 204606000000 14549500000 14116100000
17 Vinyas Innovative Technologies Limited Amitava Majumdar Chief Financial Officer Remuneration Not Applicable 232200000000 13748900000 15323800000
18 Vinyas Innovative Technologies Limited Staysee Healthcare products private Limited Subsidiary Purchase of goods or services Not Applicable 912020773000 0 280646600000
19 Vinyas Innovative Technologies Limited Staysee Healthcare products private Limited Subsidiary Sale of goods or services Not Applicable 1294513100000 -178130740000 0
Total value of transaction during the reporting period 8033769573000