General information about company |
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|---|---|---|---|
| Scrip Code | 542655 | ||
| NSE Symbol | VIKASLIFE | ||
| MSEI Symbol | NA | ||
| ISIN | INE161L01027 | ||
| Name of company | Vikas Lifecare 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 | 24-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 21:50:00 | ||
| End date and time of board meeting | 28-May-2025 23:20:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 1352046000 | 4800224000 | |
| Other income | 210879000 | 259627000 | |
| Total income | 1562925000 | 5059851000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 43749000 | 170966000 |
| (b) | Purchases of stock-in-trade | 1215588000 | 4486143000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 46073000 | -7200000 |
| (d) | Employee benefit expense | 11329000 | 44167000 |
| (e) | Finance costs | 14575000 | 45711000 |
| (f) | Depreciation, depletion and amortisation expense | 21200000 | 67354000 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 231193000 | 322216000 |
| Total other expenses | 231193000 | 322216000 | |
| Total expenses | 1583707000 | 5129357000 | |
| 3 | Total profit before exceptional items and tax | -20782000 | -69506000 |
| 4 | Exceptional items | -31605000 | -59187000 |
| 5 | Total profit before tax | -52387000 | -128693000 |
| 6 | Tax expense | ||
| 7 | Current tax | 9603000 | 39727000 |
| 8 | Deferred tax | -33769000 | -59266000 |
| 9 | Total tax expenses | -24166000 | -19539000 |
| 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 | -28221000 | -109154000 |
| 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 | -28221000 | -109154000 |
| 17 | Other comprehensive income net of taxes | -4524000 | 37868000 |
| 18 | Total Comprehensive Income for the period | -32745000 | -71286000 |
| 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 | -32803000 | -71344000 | |
| 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 | 1859836000 | 1859836000 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | -0.02 | -0.04 | |
| Diluted earnings (loss) per share from continuing operations | -0.02 | -0.04 | |
| 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 | -0.02 | -0.04 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.02 | -0.04 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 358642000 | ||
| Capital work-in-progress | 6531000 | ||
| Investment property | 71513000 | ||
| Goodwill | 104395000 | ||
| Other intangible assets | 68669000 | ||
| Intangible assets under development | 4737000 | ||
| Biological assets other than bearer plants | 0 | ||
| Investments accounted for using equity method | 0 | ||
| Non-current financial assets | |||
| Non-current investments | 539633000 | ||
| Trade receivables, non-current | 29317000 | ||
| Loans, non-current | 39065000 | ||
| Other non-current financial assets | 2834157000 | ||
| Total non-current financial assets | 3442172000 | ||
| Deferred tax assets (net) | 44965000 | ||
| Other non-current assets | 490160000 | ||
| Total non-current assets | 4591784000 | ||
| 2 | Current assets | ||
| Inventories | 47951000 | ||
| Current financial asset | |||
| Current investments | 0 | ||
| Trade receivables, current | 1280138000 | ||
| Cash and cash equivalents | 57306000 | ||
| Bank balance other than cash and cash equivalents | 0 | ||
| Loans, current | 1111000 | ||
| Other current financial assets | 374438000 | ||
| Total current financial assets | 1712993000 | ||
| Current tax assets (net) | 497000 | ||
| Other current assets | 906555000 | ||
| Total current assets | 2667996000 | ||
| 3 | Non-current assets classified as held for sale | 32820000 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 7292600000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1859836000 | ||
| Other equity | 3457792000 | ||
| Total equity attributable to owners of parent | 5317628000 | ||
| Non controlling interest | 14427000 | ||
| Total equity | 5332055000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 385171000 | ||
| 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 | 385171000 | ||
| Provisions, non-current | 2002000 | ||
| Deferred tax liabilities (net) | 4510000 | ||
| Deferred government grants, Non-current | 3046000 | ||
| Other non-current liabilities | 39000000 | ||
| Total non-current liabilities | 433729000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 376970000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 10433000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 587118000 | ||
| Total Trade payable | 597551000 | ||
| Other current financial liabilities | 105143000 | ||
| Total current financial liabilities | 1079664000 | ||
| Other current liabilities | 297000 | ||
| Provisions, current | 1813000 | ||
| Current tax liabilities (Net) | 375916000 | ||
| Deferred government grants, Current | 69126000 | ||
| Total current liabilities | 1526816000 | ||
| 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 | 1960545000 | ||
| Total equity and liabilites | 7292600000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | Real Estate Division | 0 | 0 | ||||
| 2 | Trading & Manufacturing Division- Polymers | 41709000 | 175387000 | ||||
| 3 | Trading & Manufacturing Division - Agro | 962568000 | 3790890000 | ||||
| 4 | Trading & manufacturing Division- Infrastructure | 350775000 | 803458000 | ||||
| 5 | Trading Division- Gas Meter | -3007000 | 30489000 | ||||
| Total Segment Revenue | 1352045000 | 4800224000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 1352045000 | 4800224000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Real Estate Division | 0 | 0 | ||||
| 2 | Trading & Manufacturing Division- Polymers | -15827000 | 3261000 | ||||
| 3 | Trading & Manufacturing Division - Agro | 45908000 | 109150000 | ||||
| 4 | Trading & manufacturing Division- Infrastructure | 19542000 | 29283000 | ||||
| 5 | Trading Division- Gas Meter | 24597000 | 8622000 | ||||
| Total Profit before tax | 74220000 | 150316000 | |||||
| i. Finance cost | 14575000 | 14575000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 210879000 | 210879000 | |||||
| Profit before tax | -151234000 | -155022000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Real Estate Division | 0 | 0 | ||||
| 2 | Trading & Manufacturing Division- Polymers | 0 | 0 | ||||
| 3 | Trading & Manufacturing Division - Agro | 0 | 0 | ||||
| 4 | Trading & manufacturing Division- Infrastructure | 0 | 0 | ||||
| 5 | Trading Division- Gas Meter | 0 | 0 | ||||
| Total Segment Asset | 0 | 0 | |||||
| Un-allocable Assets | 0 | 0 | |||||
| Net Segment Asset | 0 | 0 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Real Estate Division | 0 | 0 | ||||
| 2 | Trading & Manufacturing Division- Polymers | 0 | 0 | ||||
| 3 | Trading & Manufacturing Division - Agro | 0 | 0 | ||||
| 4 | Trading & manufacturing Division- Infrastructure | 0 | 0 | ||||
| 5 | Trading Division- Gas Meter | 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 |
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|---|---|---|---|
| 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 | 4524000 | -37868000 |
| 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 | -4524000 | 37868000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| 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 | -128693000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | -2352000 | |||||
| Adjustments for decrease (increase) in inventories | 43754000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2406000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | -1837000 | |||||
| Adjustments for decrease (increase) in other current assets | -101630000 | |||||
| Adjustments for decrease (increase) in other non-current assets | 40526000 | |||||
| Adjustments for other financial assets, non-current | -58000 | |||||
| Adjustments for other financial assets, current | 236501000 | |||||
| Adjustments for other bank balances | 11000 | |||||
| Adjustments for increase (decrease) in trade payables, current | 468000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | -5305000 | |||||
| Adjustments for increase (decrease) in other current liabilities | -8398000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | -51000000 | |||||
| Adjustments for depreciation and amortisation expense | 67354000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 270000 | |||||
| Adjustments for provisions, current | -413000 | |||||
| Adjustments for provisions, non-current | -33714000 | |||||
| Adjustments for other financial liabilities, current | 0 | |||||
| Adjustments for other financial liabilities, non-current | 44185000 | |||||
| Adjustments for unrealised foreign exchange losses gains | 166325000 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 0 | |||||
| Adjustments for share-based payments | 0 | |||||
| Adjustments for fair value losses (gains) | 356000 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | -3243001000 | |||||
| Other adjustments to reconcile profit (loss) | 450320000 | |||||
| Other adjustments for non-cash items | 4026000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 294792000 | |||||
| Total adjustments for reconcile profit (loss) | -2096414000 | |||||
| Net cash flows from (used in) operations | -2225107000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | -3075000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | -2222032000 | |||||
| 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 | 7472000 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Proceeds from sales of property, plant and equipment | -127000000 | |||||
| Purchase of property, plant and equipment | 0 | |||||
| Proceeds from sales of investment property | -62901000 | |||||
| Purchase of investment property | 0 | |||||
| Proceeds from sales of intangible assets | 1152451000 | |||||
| Purchase of intangible assets | 0 | |||||
| Proceeds from sales of intangible assets under development | 413000 | |||||
| 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 | 2475000 | |||||
| Proceeds from sales of other long-term assets | 5305000 | |||||
| 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 | 51000000 | |||||
| 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 | 33714000 | |||||
| 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 | 1062929000 | |||||
| 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 | 2354000 | |||||
| Proceeds from issuing other equity instruments | 620000000 | |||||
| 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 | 291396000 | |||||
| Repayments of borrowings | -208052000 | |||||
| Payments of lease liabilities | 0 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 0 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -43754000 | |||||
| Net cash flows from (used in) financing activities | 1078048000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -81055000 | |||||
| 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 | -81055000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 0 | |||||
| Cash and cash equivalents cash flow statement at end of period | -81055000 | |||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | KSMC & Associates | Yes | 31-May-2027 | ||
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