Integrated Filing — IndAS



General information about company

Scrip Code 530961
NSE Symbol VIKASECO
MSEI Symbol NOTLISTED
ISIN INE806A01020
Name of company VIKAS ECOTECH 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 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 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 29-May-2025   19:40:00
End date and time of board meeting 29-May-2025   21:25:00
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
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. No
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company www.vikasecotech.com
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? Yes



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 775416000 2858188000
Other income 20645000 50562000
Total income 796061000 2908750000
2 Expenses
(a) Cost of materials consumed 323087000 1215351000
(b) Purchases of stock-in-trade 390859000 1389441000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -17107000 -21737000
(d) Employee benefit expense 10887000 40791000
(e) Finance costs 9610000 35309000
(f) Depreciation, depletion and amortisation expense 11321000 40404000
(f) Other Expenses
1 Other Expenses 42526000 136191000
Total other expenses 42526000 136191000
Total expenses 771183000 2835750000
3 Total profit before exceptional items and tax 24878000 73000000
4 Exceptional items 0 128670000
5 Total profit before tax 24878000 201670000
6 Tax expense
7 Current tax 13755000 60410000
8 Deferred tax -8977000 -5335000
9 Total tax expenses 4778000 55075000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement -341000 -3781000
11 Net Profit Loss for the period from continuing operations 19759000 142814000
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 19759000 142814000
17 Other comprehensive income net of taxes 537000 951000
18 Total Comprehensive Income for the period 20296000 143765000
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 1388356000 1388356000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 2515641000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.01 0.09
Diluted earnings (loss) per share from continuing operations 0.01 0.09
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 0.01 0.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.01 0.09
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 223014000
Capital work-in-progress
Investment property 67078000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 4737000
Non-current financial assets
Non-current investments 1812050000
Trade receivables, non-current 7818000
Loans, non-current 451884000
Other non-current financial assets 44767000
Total non-current financial assets 2316519000
Deferred tax assets (net) 14338000
Other non-current assets 23861000
Total non-current assets 2649547000
2 Current assets
Inventories 287950000
Current financial asset
Current investments 0
Trade receivables, current 30547000
Cash and cash equivalents 65759000
Bank balance other than cash and cash equivalents 1536000
Loans, current 928625000
Other current financial assets 553352000
Total current financial assets 1579819000
Current tax assets (net)
Other current assets 343185000
Total current assets 2210954000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4860501000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1388356000
Other equity 2515641000
Total equity attributable to owners of parent 3903997000
Non controlling interest
Total equity 3903997000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1162000
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 1162000
Provisions, non-current 2338000
Deferred tax liabilities (net) 3046000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 6546000
Current liabilities
Current financial liabilities
Borrowings, current 190037000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 21188000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 473070000
Total Trade payable 494258000
Other current financial liabilities 30821000
Total current financial liabilities 715116000
Other current liabilities 170458000
Provisions, current 55000
Current tax liabilities (Net) 62516000
Deferred government grants, Current 1813000
Total current liabilities 949958000
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 956504000
Total equity and liabilites 4860501000
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 Infra & Energy 369539000 1350093000
2 Chemical, Polymers & Special Additives 405877000 1508095000
3 Real Estate 0 0
Total Segment Revenue 775416000 2858188000
Less: Inter segment revenue 0 0
Revenue from operations 775416000 2858188000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infra & Energy 7256000 56991000
2 Chemical, Polymers & Special Additives 71320000 218142000
3 Real Estate 0 0
Total Profit before tax 78576000 275133000
i. Finance cost 9611000 9611000
ii. Other Unallocable Expenditure net off Unallocable income 44088000 44088000
Profit before tax 24877000 72999000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infra & Energy 0 0
2 Chemical, Polymers & Special Additives 0 0
3 Real Estate 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Infra & Energy 0 0
2 Chemical, Polymers & Special Additives 0 0
3 Real Estate 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 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 -537000 -951000
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 537000 951000



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 201670000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 74334000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -548366000
Adjustments for decrease (increase) in other non-current assets -201559000
Adjustments for other financial assets, non-current 230962000
Adjustments for other financial assets, current 4271000
Adjustments for other bank balances -599000
Adjustments for increase (decrease) in trade payables, current 144778000
Adjustments for increase (decrease) in trade payables, non-current -279144000
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 40469000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -42116000
Adjustments for provisions, non-current -35034000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 951000
Adjustments for unrealised foreign exchange losses gains -275000
Adjustments for dividend income -1837000
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -2046000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 69869000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -128670000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 4939000
Total adjustments for reconcile profit (loss) -665399000
Net cash flows from (used in) operations -463729000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -28469000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -435260000
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 58801000
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 37090000
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 -363704000
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 42116000
Dividends received 0
Interest received 4939000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 765350000
Net cash flows from (used in) investing activities 470412000
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 1456000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 35034000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -33578000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1574000
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 1574000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 1574000





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 KSMC & Associate Yes 31-May-2027


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 VIKAS ECOTECH LIMITED Mrs. Seema Garg Relative Any other transaction Rent Favourable 180000 0 0
2 VIKAS ECOTECH LIMITED Vikas Garg MD Till 31 December 2024 Remuneration Favourable 320000 0 0
3 VIKAS ECOTECH LIMITED Rajeev Kumar Director Remuneration Favourable 480000 0 0
4 VIKAS ECOTECH LIMITED Balwant Kumar Bhushan Director Remuneration Favourable 360000 0 0
5 VIKAS ECOTECH LIMITED Amit Dhuria CFO till 15-10-2024 Remuneration Favourable 100000 0 0
6 VIKAS ECOTECH LIMITED Mahavir Brajmohan Agarwal CFO Remuneration Favourable 1700000 0 0
7 VIKAS ECOTECH LIMITED Dinesh Bhardwaj Director Remuneration Favourable 400000 0 0
8 VIKAS ECOTECH LIMITED Prashant Sajwani Company Secretary Remuneration Favourable 600000 0 0
9 VIKAS ECOTECH LIMITED Vikas Organics Pvt. Ltd Enterprise having significant Influence Sale of goods or services Favourable 15200000 0 0
10 VIKAS ECOTECH LIMITED ADVIK CAPITAL LIMITED Enterprise having significant Influence Loan Favourable 270500000 0 0
11 VIKAS ECOTECH LIMITED Vikas Lifecare Ltd. Enterprise having significant Influence Sale of goods or services Favourable 65200000 0 0
12 VIKAS ECOTECH LIMITED Vikas Lifecare Ltd. Enterprise having significant Influence Purchase of goods or services Favourable 19000000 0 0
13 VIKAS ECOTECH LIMITED ADVIK CAPITAL LIMITED Enterprise having significant Influence Interest paid Favourable 11000000 0 0
Total value of transaction during the reporting period 385040000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0