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 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 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



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 1026145000 3776710000
Other income 27767000 61787000
Total income 1053912000 3838497000
2 Expenses
(a) Cost of materials consumed 504208000 1921696000
(b) Purchases of stock-in-trade 454652000 1541227000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -13458000 -28463000
(d) Employee benefit expense 11423000 54495000
(e) Finance costs 12798000 41467000
(f) Depreciation, depletion and amortisation expense 18894000 53178000
(f) Other Expenses
1 Other Expenses 32874000 168287000
Total other expenses 32874000 168287000
Total expenses 1021391000 3751887000
3 Total profit before exceptional items and tax 32521000 86610000
4 Exceptional items 0 128670000
5 Total profit before tax 32521000 215280000
6 Tax expense
7 Current tax 18034000 66191000
8 Deferred tax -28171000 -24529000
9 Total tax expenses -10137000 41662000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 378000 -3781000
11 Net Profit Loss for the period from continuing operations 43036000 169837000
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 43036000 169837000
17 Other comprehensive income net of taxes 538000 921000
18 Total Comprehensive Income for the period 43574000 170758000
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 2544318000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.1
Diluted earnings (loss) per share from continuing operations 0.03 0.1
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 0.03 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.1
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 345178000
Capital work-in-progress
Investment property 67078000
Goodwill 135046000
Other intangible assets 2000
Intangible assets under development 4737000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1405000000
Trade receivables, non-current -26824000
Loans, non-current 451884000
Other non-current financial assets 44767000
Total non-current financial assets 1874827000
Deferred tax assets (net) 14338000
Other non-current assets 23861000
Total non-current assets 2465067000
2 Current assets
Inventories 396121000
Current financial asset
Current investments 0
Trade receivables, current 1147598000
Cash and cash equivalents 30547000
Bank balance other than cash and cash equivalents 18317000
Loans, current 65759000
Other current financial assets 567040000
Total current financial assets 1829261000
Current tax assets (net) 11283000
Other current assets 424852000
Total current assets 2661517000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5126584000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1388356000
Other equity 2544318000
Total equity attributable to owners of parent 3932674000
Non controlling interest
Total equity 3932674000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2416000
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 2416000
Provisions, non-current 3944000
Deferred tax liabilities (net) 10007000
Deferred government grants, Non-current
Other non-current liabilities 3046000
Total non-current liabilities 19413000
Current liabilities
Current financial liabilities
Borrowings, current 275355000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 50991000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 573361000
Total Trade payable 624352000
Other current financial liabilities 1813000
Total current financial liabilities 901520000
Other current liabilities 170857000
Provisions, current 55000
Current tax liabilities (Net) 68297000
Deferred government grants, Current 33768000
Total current liabilities 1174497000
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 1193910000
Total equity and liabilites 5126584000
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 Infra & Energy 369539000 1350093000
2 Chemical, Polymers & Special Additives 656606000 2426618000
3 Real Estate 0 0
Total Segment Revenue 1026145000 3776711000
Less: Inter segment revenue
Revenue from operations 1026145000 3776711000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infra & Energy 7256000 56991000
2 Chemical, Polymers & Special Additives 73487000 285259000
3 Real Estate 0 0
Total Profit before tax 80743000 342250000
i. Finance cost 12798000 12798000
ii. Other Unallocable Expenditure net off Unallocable income 35423000 35423000
Profit before tax 32522000 86609000
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 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 -538000 -921000
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 538000 921000



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 215280000
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 0
Adjustments for decrease (increase) in trade receivables, non-current 53179000
Adjustments for decrease (increase) in other current assets -42542000
Adjustments for decrease (increase) in other non-current assets 751000
Adjustments for other financial assets, non-current 41192000
Adjustments for other financial assets, current 275000
Adjustments for other bank balances -1837000
Adjustments for increase (decrease) in trade payables, current -2046000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -128670000
Adjustments for increase (decrease) in other non-current liabilities 69869000
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -4939000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 44125000
Adjustments for other financial liabilities, non-current -343314000
Adjustments for unrealised foreign exchange losses gains -555912000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 5588000
Adjustments for undistributed profits of associates 436000
Other adjustments for which cash effects are investing or financing cash flow 292299000
Other adjustments to reconcile profit (loss) 123509000
Other adjustments for non-cash items -354803000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -803712000
Net cash flows from (used in) operations -588432000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 15056000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -603488000
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 0
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 -51350000
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 58801000
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 765350000
Dividends received -363704000
Interest received 4939000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 42542000
Net cash flows from (used in) investing activities 456578000
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 2550000
Proceeds from issuing other equity instruments 107100000
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 84830000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 41192000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 153288000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6378000
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 6378000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 6378000





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 & Associates Yes 31-May-2027