INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol VIESL
MSEI Symbol NOTLISTED
ISIN INE0TR001017
Name of Company Vision Infra Equipment Solutions Limited
Type of company SME
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 17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 17-May-2025   12:00:00
End date and time of board meeting 17-May-2025   17:00:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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 2024-03-12
Indicate Company website link for updated RPT policy of the Company https://www.visioninfraindia.com/investor-relations/
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
There has been no default on loans, and the Company has not any debt securities during the period under review.


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 2494409000 4432679000
Other income 55715000 111440000
Total Income 2550124000 4544119000
2 Expenses
(a) Cost of materials consumed 127203000 172329000
(b) Purchases of stock-in-trade 1065759000 1794729000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -86475000 -41864000
(d) Employee benefit expense 89142000 166142000
(e) Finance costs 135208000 261651000
(f) Depreciation and amortisation expense 307470000 539022000
(g) Other Expenses
1 Cost of Service Provided 425802000 801009000
2 Other Expenses 213932000 367679000
Total other expenses 639734000 1168688000
Total expenses 2278041000 4060697000
3 Profit before exceptional and extraordinary items and tax 272083000 483422000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 272083000 483422000
6 Extraordinary items 0 0
7 Profit before tax 272083000 483422000
8 Tax Expense
Current tax 98422000 151612000
Deferred tax -19959000 -8762000
Total tax expenses 78463000 142850000
9 Net Profit Loss for the period from continuing operations 193620000 340572000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 193620000 340572000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 193620000 340572000
17 Details of equity share capital
Paid-up equity share capital 246424000 246424000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1400098000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.08 15.97
Diluted earnings (loss) per share from continuing and discontinued operations 9.08 15.97
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 483422000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 261651000
Adjustments for depreciation and amortisation expense 539022000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -5055000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -43367000
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 to profit (loss) 752251000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -124620000
Adjustments for decrease (increase) in trade receivables -543999000
Adjustments for decrease (increase) in other current assets -84617000
Adjustments for increase (decrease) in trade payables -79478000
Adjustments for increase (decrease) in other current liabilities -85750000
Adjustments for provisions 16451000
Total adjustments for working capital -902013000
Total adjustments for reconcile profit (loss) -149762000
Net cash flows from (used in) operations 333660000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 156487000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 177173000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 177173000
4 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 217784000
Purchase of property plant and equipment 1477472000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 5055000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -73213000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -1327846000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -1327846000
Cash flows from used in financing activities
Proceeds from issuing shares 1176151000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 368138000
Repayments of borrowings 0
Dividends paid 0
Interest paid 261651000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -100699000
Net cash flows from (used in) financing activities before extraordinary items 1181939000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 1181939000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 31266000
6 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 31266000
Cash and cash equivalents cash flow statement at beginning of period 44149000
Cash and cash equivalents cash flow statement at end of period 75415000


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
Equity and liabilities
1 Shareholders' funds
Share capital 246424000
Reserves and surplus 1400098000
Money received against share warrants
Total shareholders' funds 1646522000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 1793956000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 3662000
Total non-current liabilities 1797618000
6 Current liabilities
Short-term borrowings 952705000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 27597000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 215117000
Total Trade payable 242714000
Other current liabilities 416238000
Short-term provisions 89315000
Total current liabilities 1700972000
Total equity and liabilities 5145112000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2706374000
Producing properties 0
Intangible assets 422000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 2036000
Intangible assets under development or work-in-progress 4485000
Total Property, Plant and Equipment and Intangible assets 2713317000
ii Non-current investments 14298000
v Deferred tax assets (net) 9434000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 86623000
Total non-current assets 2823672000
Current assets
Current investments 0
Inventories 417233000
Trade receivables 1469976000
Cash and cash equivalents 75416000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 181351000
Other current assets 177464000
Total current assets 2321440000
Total assets 5145112000
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)
Date of start of reporting period 01-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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 a) From Rental Services 1169807000 2052270000
2 b) From Trading and Refurbishment Products 1324602000 2380409000
Total Segment Revenue 2494409000 4432679000
Less: Inter segment revenue 0 0
Revenue from operations 2494409000 4432679000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) From Rental Services 744005000 1251261000
2 b) From Trading and Refurbishment Products 218115000 455216000
Total Profit before tax 962120000 1706477000
i. Finance cost 135208000 261651000
ii. Other Unallocable Expenditure net off Unallocable income 554829000 961402000
Profit before tax 272083000 483424000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) From Rental Services 3700942000 3700942000
2 b) From Trading and Refurbishment Products 910660000 910660000
Total Segment Asset 4611602000 4611602000
Un-allocable Assets 533510000 533510000
Net Segment Asset 5145112000 5145112000
4 Segment Liabilities
Segment Liabilities
1 a) From Rental Services 2099516000 2099516000
2 b) From Trading and Refurbishment Products 83734000 83734000
Total Segment Liabilities 2183250000 2183250000
Un-allocable Liabilities 1315340000 1315340000
Net Segment Liabilities 3498590000 3498590000
Disclosure of notes on segments




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 ADV and Associates Yes 29-Feb-2028


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 Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-Sep-2024
Amount Raised 1062108000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
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 NA
Comments of the Audit Committee after review None
Comments of the auditors, if any None
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 Funding Capital Expenditure towards purchase of additional equipment NIL 468115000 0 468115000 0
2 Funding to meet working capital requirements NIL 365000000 0 365000000 0
3 General Corporate Purpose NIL 139724000 0 139724000 0
4 Issue related expenses NIL 89269000 0 89269000 0


Signatory Details
Name of signatory Dipali Rakesh Shah
Designation of person Company Secretary and Compliance Officer
Place Pune
Date 17-May-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)
Total value of transaction during the reporting period





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