INTEGRATED FILING — NBFC



General information about company

Scrip code 511333
NSE Symbol VLSFINANCE
MSEI Symbol NOTLISTED
ISIN INE709A01018
Name of company VLS FINANCE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Investment and Stock Broking
Start date and time of board meeting 13-02-2026   11:40:00
End date and time of board meeting 13-02-2026   15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


Financial Results — NBFC

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 278.89 719.82
(ii) Dividend Income 99.32 1,557.98
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 0.00 0.00
(v) Net gain on fair value changes 2,533.19 11,530.67
(vi) Net gain on derecognition of financial instruments under amortised cost category 0.00 0.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
1 Other Operating Income 7.19 20.32
Total other revenue from operations 7.19 20.32
Total Revenue From Operations 2,918.59 13,828.79
Other income 242.25 719.41
Total income 3,160.84 14,548.20
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 248.17 712.12
Finance costs 3.51 11.29
Depreciation, depletion and amortisation expense 88.77 271.88
Fees and commission expense 0.00 0.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 0.00 0.00
(f) Other expenses
1 Other expenses 377.09 979.18
Total other expenses 377.09 979.18
Total expenses 717.54 1,974.47
3 Total profit before exceptional items and tax 2,443.30 12,573.73
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,443.30 12,573.73
7 Tax expense
8 Current tax 119.89 511.37
9 Deferred tax 518.70 2,433.07
10 Total tax expenses 638.59 2,944.44
11 Net Profit Loss for the period from continuing operations 1,804.71 9,629.29
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
15 Total profit (loss) for period 1,804.71 9,629.29
16 Other comprehensive income net of taxes (8,707.79) 1,782.66
17 Total Comprehensive Income for the period (6,903.08) 11,411.95
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,804.71 9,629.29
Total profit or loss, attributable to non-controlling interests 0.00 0.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (6,903.08) 11,411.95
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
20 Details of equity share capital
Paid-up equity share capital 3,413.25 3,413.25
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 5.31 28.31
Diluted earnings per share from continuing operations 5.31 28.31
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 5.31 28.31
Diluted earnings per share 5.31 28.31
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results Textual Information(1)


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block

Textual Information(1) Notes: 1. These Unaudited financial results have been prepared in accordance with the requirements of Regulation 33 and other applicable provisions of the listing regulations, read with SEBl Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 to the extent applicable and is in conformity with the applicable IndianAccounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with relevant rules issued there-under and other accounting principles generally accepted in India. 3. The above standalone and consolidated unaudited financial results for the quarter and nine months ended 31-December-2025 were approved and taken on record in the Board Meeting held on 13.02.2026 after being reviewed and recommended by the Audit Committee on the same date and have been subjected to limited review by the statutory auditors of the Company. 4. The consolidated Unaudited financial results include the Unaudited financial results for the quarter and nine months ended 31-dec-2025 of the subsidiaries VLS Securities Limited (100%), VLS Asset Management Limited (99.15%) and VLS Sunnivesh Limited (formerly known as VLS Real Estate Limited) (100%). The Unaudited financial results of VLS Capital Ltd. for the same period have been consolidated as an associate under equity method of accounting. 5. The Board of Directors of the Company in its meeting held on 22-November-2025 has approved buy-back of its own shares through tender route under stock exchange mechanism in terms of proviso to clause (b) of sub section 2 of section 68 of the Companies Act, 2013 and other applicable regulations. 6. On November 21st, 2025, the Government of India notified the four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 labour laws. The Company and Group has done a preliminary assessment and considered an impact of the changes and accordingly accounted additional expense of Rs 1.29 Lakh under 'Employee Benefits Expense'. The Company and Group continues to monitor the finalisation of the Central/State Rules and clarifications from the Government on other aspects of the Labour Codes and finalise the impact on the financial results, if any, as and when such clarifications are issued/rules are notified. 8.The Company operates in single segment viz. investments and dealing in Shares/Securities & Derivatives, hence segment-wise reporting has not been made. 9. Previous period figures have been regrouped / reclassified wherever necessary to conform to current period classification and rounding off errors have been ignored. The amounts reflected as 0 or - in the financial information are values with less than rupees five hundred. 10. These results are also available on the website of the Company viz. www.vlsfinance.com and post dissemination on the website of stock exchanges namely www.bseindia.com, www.nseindia.com and www.cse-india.com. By order of the Board for VLS Finance Limited S.K.AGARWAL Place: New Delhi Managing Director Date: 13th Feb 2026 DIN:00106763




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
1 Gain/(Loss) arising on Defined Employee Benefits -1546000 -4188000
2 Gain/(Loss) arising on fair valuation of Investments -1175005000 191397000
Total Amount of items that will not be reclassified to profit and loss -1176551000 187209000
2 Income tax relating to items that will not be reclassified to profit or loss (3,059.03) 62.77
3 Amount of items that will be reclassified to profit and loss
1 Gain / (Loss) arising on fair value of bonds/debentures -176000 -3563000
Total Amount of items that will be reclassified to profit and loss -176000 -3563000
4 Income tax relating to items that will be reclassified to profit or loss (0.45) (8.97)
5 Total Other comprehensive income (8,707.79) 1,782.66