INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol VMARCIND
MSEI Symbol NOTLISTED
ISIN INE0GXK01018
Name of Company V MARC INDIA LIMITED
Type of company SME
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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Single segment
Description of single segment Manufacturing & Sales of Wires & Cables
Start date and time of board meeting 07-11-2025   12:30:00
End date and time of board meeting 07-11-2025   15:35:00
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 Not applicable


Financial Results — Other than Bank

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 69,154.49 69,154.49
Other income 78.18 78.18
Total Income 69,232.67 69,232.67
2 Expenses
(a) Cost of materials consumed 52,688.96 52,688.96
(b) Purchases of stock-in-trade 942.45 942.45
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (78.55) (78.55)
(d) Employee benefit expense 3,142.77 3,142.77
(e) Finance costs 1,828.94 1,828.94
(f) Depreciation and amortisation expense 1,196.31 1,196.31
(g) Other Expenses
1 Other Expenses (Any Item exceeding 10% of Total Expenses relating to continuing operation to be shown serperately) 4,630.07 4,630.07
Total other expenses 4,630.07 4,630.07
Total expenses 64,350.95 64,350.95
3 Profit before exceptional and extraordinary items and tax 4,881.72 4,881.72
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 4,881.72 4,881.72
6 Extraordinary items 0.00 0.00
7 Profit before tax 4,881.72 4,881.72
8 Tax Expense
Current tax 1,271.62 1,271.62
Deferred tax (34.14) (34.14)
Total tax expenses 1,237.48 1,237.48
9 Net Profit Loss for the period from continuing operations 3,644.24 3,644.24
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 3,644.24 3,644.24
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 3,644.24 3,644.24
17 Details of equity share capital
Paid-up equity share capital 22,037.61 22,037.61
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 14.92 14.92
Diluted earnings (loss) per share from continuing and discontinued operations 14.92 14.92
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) V-Marc India Limited Notes to the Un-Audited Consolidated Statement of the Financial results for the half year ended on September 30,2025. 1. V-Marc India Limited has incorporated its wholly owned subsidiary V-Marc Defence and Aerospace Limited on 24th September 2025 and paid up capital is introduced in month of October 2025. Therefore standalone and consolidated results are same as subsidiary has not carried out any activity till 30th September 2025. 2. The financial results were reviewed by the Audit Committee and approved by Board of Directors in their meeting held on 7th November,2025. 3. The company was listed on 09th April, 2021, No Investor Complaints received / pending as on September 30, 2025. 4. Figures of previous period/year have been regrouped/recast wherever necessary to make the Financial Statements comparable. 5. During the Period the company has not made any issue of Equity Shares through IPO. 6. During the period, the valuation of closing stock has been carried out on FIFO basis at Cost or Net Realizable Value whichever is lower. 7. Deferred Tax, provision for Income Tax and provision for retirement benefits has been recognized in each Interim Period on the estimates made by management. 8. The Company primarily operates in one segment which comprises of manufacturing and sale of Wires & cables identified in accordance with principle enunciated in Accounting Standard AS-17, Segment Reporting. Hence, separate business segment information is not applicable. The board of directors of the Company, which has been identified as being the chief operating decision maker (CODM), evaluates the Company’s performance, allocate resources based on the analysis of the various performance indicator of the Company as a single unit. Therefore, there is no reportable segment for the Company as per the requirement of AS-17 Operating Segment The Company has one manufacturing Unit in the state of Uttarakhand and all the company is supplying its product within India. Since all supplies are only domestics supplies, hence there is no Geographical segments for disclosure as the secondary segment. For and on behalf of the Board of Directors of V-Marc India Limited (Vikas Garg) Managing Director DIN -05268238 Date: 7th November,2025 Place: Haridwar


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 4,881.72
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 1,516.22
Adjustments for depreciation and amortisation expense 1,196.31
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (75.96)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 2,636.57
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (5,724.58)
Adjustments for decrease (increase) in trade receivables (2,625.89)
Adjustments for decrease (increase) in other current assets (2,662.83)
Adjustments for increase (decrease) in trade payables 6,283.59
Adjustments for increase (decrease) in other current liabilities (531.44)
Adjustments for provisions 3,799.70
Total adjustments for working capital (1,461.45)
Total adjustments for reconcile profit (loss) 1,175.12
Net cash flows from (used in) operations 6,056.84
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,271.61
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 4,785.23
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 4,785.23
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 0.00
Proceeds from sales of intangible assets 75.96
Purchase of intangible assets 3,950.48
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (465.16)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (4,339.68)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (4,339.68)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 3,286.21
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 1,516.22
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,769.99
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,769.99
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,215.54
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 2,215.54
Cash and cash equivalents cash flow statement at beginning of period 154.62
Cash and cash equivalents cash flow statement at end of period 2,370.16


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 2,442.07
Reserves and surplus 20,146.99
Money received against share warrants
Total shareholders' funds 22,589.06
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 10,577.58
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 616.10
Long-term provisions 168.81
Total non-current liabilities 11,362.49
6 Current liabilities
Short-term borrowings 13,698.31
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 35.14
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 25,938.21
Total Trade payable 25,973.35
Other current liabilities 7,017.80
Short-term provisions 409.28
Total current liabilities 47,098.74
Total equity and liabilities 81,050.29
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 15,095.03
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 3,941.78
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 19,036.81
ii Non-current investments 0.00
v Deferred tax assets (net) 25.03
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 1,883.74
viii Other non-current assets 177.08
Total non-current assets 21,122.66
Current assets
Current investments 0.00
Inventories 19,657.20
Trade receivables 31,069.20
Cash and cash equivalents 2,370.16
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 2,490.85
Other current assets 4,340.22
Total current assets 59,927.63
Total assets 81,050.29
Disclosure of notes on assets and liabilities


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)
Date of start of reporting period 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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