INTEGRATED FILING — NBFC



General information about company

Scrip code 537820
NSE Symbol VIJIFIN
MSEI Symbol NOTLISTED
ISIN INE159N01027
Name of company VIJI FINANCE 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 14-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Apr-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 Single segment
Description of single segment FINANCE
Start date and time of board meeting 14-Apr-2025   16:00:00
End date and time of board meeting 14-Apr-2025   18:00:00
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 NA
(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
(III) 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 2025-01-15
Indicate Company website link for updated RPT policy of the Company https://vijifinance.com/Admin/pdf/related%20party%20policy_Viji_15.01.2025.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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable since company is not in default on loans and debt securities


Financial Results — NBFC

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
(i) Interest Income 5924000 22888000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 363000
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 5924000 23251000
Other income 4436000 6041000
Total income 10360000 29292000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense -640000 8226000
Finance costs 1382000 4650000
Depreciation, depletion and amortisation expense 875000 3498000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 0 0
(f) Other expenses
1 Right Issue Expenses 0 3933000
2 Rent Expenses 360000 0
3 Listing Fees 346000 1397000
4 Other Expenses 697000 5422000
Total other expenses 1403000 10752000
Total expenses 3020000 27126000
3 Total profit before exceptional items and tax 7340000 2166000
4 Exceptional items 0 0
5 Total profit before tax 7340000 2166000
7 Tax expense
8 Current tax 563000 563000
9 Deferred tax -21000 -84000
10 Total tax expenses 542000 479000
11 Net Profit Loss for the period from continuing operations 6798000 1687000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 6798000 1687000
16 Other comprehensive income net of taxes 0 0
17 Total Comprehensive Income for the period 6798000 1687000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 142500000 142500000
Face value of equity share capital 1 1
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 0.05 0.01
Diluted earnings per share from continuing operations 0.05 0.01
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 0.05 0.01
Diluted earnings per share 0.05 0.01
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)


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 2166000
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 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -30948000
Adjustments for other financial assets, current -4204000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
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 3498000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 272000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1255000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -30127000
Net cash flows from (used in) operations -27961000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 829000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -28790000
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 1084000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1084000
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 90000000
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 0
Repayments of borrowings 7609000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 82391000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 52517000
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 52517000
Cash and cash equivalents cash flow statement at beginning of period 2423000
Cash and cash equivalents cash flow statement at end of period 54940000




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 Finanical Asset
Cash and cash equivalents 4091000
Bank Balance other than (a) above 50849000
Derivative financial instruments
Receivables
(I) Trade Receivables
(II) Other Receivables
Loans 270560000
Investments 502000
Other Financial assets 7387000
Total Financial Assets 333389000
2 Non Financial Asset
Inventories 0
Current tax assets (Net)
Deferred tax Assets (Net) 46000
Investment Property
Biological assets other than bearer plants
Property, Plant and Equipment 17104000
Capital work-in-progress
Intangible assets under development
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified)
Total Non Financial Assets 17150000
Total assets 350539000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 142500000
Other equity 71383000
Total equity attributable to owners of parent 213883000
Non controlling interest
Total equity 213883000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 4382000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities
(d) Borrowings (Other than Debt Securities) 125972000
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities
Total Financial Liabilities 130354000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 563000
(b) Provisions 5739000
(C ) Deferred tax liabilities (Net)
(d) Other non-financial liabilities
Total Non Financial Liabilities 6302000
Total liabilities 136656000
Total equity and liabilites 350539000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
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
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

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-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
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 0 0




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 Dharmendra K Agarwal & Co. Yes 31-Aug-2026


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-Jul-2024
Amount Raised 90000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review There is no deviation/variation in the utilization of funds as stated in objects mentioned in the Letter of Offer dated 9th May, 2024.
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To argument our capital base and provide for our fund requirements for increasing our operational scale with respect to our NBFC activities. NA 82500000 0 32600000 0 The un-utilized funds will be utilized in future for the objects or purposes for which the funds have been raised. In General Information sheet, mandatory to fill no. of times raised during the quarter, in this regards we would like to inform that company has not raised any fund during this quarter ended on 31st March, 2025. However for the purpose of validation we have selected 1 time.
2 General Corporate Purpose NA 3481000 0 3481000 0 NA
3 Right Issue related expenses NA 4019000 0 4019000 0 NA


Signatory Details

Name of signatory Vijay Kothari
Designation of person Managing Director
Place Indore
Date 14-Apr-2025




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 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 VIJI FINANCE LIMITED VIJAY KOTHARI PROMOTER, CHAIRMAN & MANAGING DIRECTOR Loan 250000000 APPROVED 14235000 66091000 51856000 Textual Information(1)
2 VIJI FINANCE LIMITED SIDDHANT SHARMA CHIEF FINANCE OFFICER Remuneration 1080000 APPROVED 540000 0 360000
3 VIJI FINANCE LIMITED STUTI SINHA COMPANY SECRETARY AND COMPLIANCE OFFICER Remuneration 1080000 APPROVED 540000 0 270000
4 VIJI FINANCE LIMITED NITESH GUPTA WHOLE-TIME DIRECTOR Remuneration 1500000 APPROVED 750000 0 500000
5 VIJI FINANCE LIMITED VIJAY KOTHARI PROMOTER, CHAIRMAN & MANAGING DIRECTOR Remuneration 6000000 APPROVED 1500000 1500000 0 Textual Information(2)
Total value of transaction during the reporting period 17565000



Text Block

Textual Information(1) INTEREST FREE LOAN LOAN TAKEN OF RS. 135.27 LACS AND REPAYMENT OF LOAN TO RELATED PARTY OF RS. 277.62 lacs
Textual Information(2) Reversed provision for director remuneration of Rs. 30 lakh which is already provided till Dec'24 . Hence no remuneration payable in current year. This is due to Insufficient profits during the current year, further remuneration provisions shown last half year also reversed.


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
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt