INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol DENTALKART
MSEI Symbol NOTLISTED
ISIN INEON5801013
Name of Company VASA DENTICITY 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 16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Trading of Dental Products
Start date and time of board meeting 16-May-2025   03:30:00
End date and time of board meeting 16-May-2025   05:40:00
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 — 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 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 Revenue From Operations
Revenue from operations 1364322000 2493657000
Other income 6436000 19355000
Total Income 1370758000 2513012000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 909931000 1948171000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 17487000 -197837000
(d) Employee benefit expense 83394000 144468000
(e) Finance costs 87000 92000
(f) Depreciation and amortisation expense 10840000 17286000
(g) Other Expenses
1 Other expenses 234388000 369626000
Total other expenses 234388000 369626000
Total expenses 1256127000 2281806000
3 Profit before exceptional and extraordinary items and tax 114631000 231206000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 114631000 231206000
6 Extraordinary items 0 0
7 Profit before tax 114631000 231206000
8 Tax Expense
Current tax 33355000 63278000
Deferred tax -10000 -1053000
Total tax expenses 33345000 62225000
9 Net Profit Loss for the period from continuing operations 81286000 168981000
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 81286000 168981000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 695000 695000
16 Net profit (Loss) for the period 81981000 169676000
17 Details of equity share capital
Paid-up equity share capital 166217000 166217000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.98 10.45
Diluted earnings (loss) per share from continuing and discontinued operations 4.98 10.45
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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 231206000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 92000
Adjustments for depreciation and amortisation expense 17286000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains -4684000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -8919000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 13724000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 17499000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -197467000
Adjustments for decrease (increase) in trade receivables -26097000
Adjustments for decrease (increase) in other current assets -3348000
Adjustments for increase (decrease) in trade payables 614000
Adjustments for increase (decrease) in other current liabilities 1393000
Adjustments for provisions 804000
Total adjustments for working capital -224101000
Total adjustments for reconcile profit (loss) -206602000
Net cash flows from (used in) operations 24604000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 60121000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -35517000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -35517000
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 1047000
Purchase of property plant and equipment 208360000
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 3649000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -223180000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -426844000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -426844000
Cash flows from used in financing activities
Proceeds from issuing shares 342798000
Proceeds from issuing other equity instruments 125000000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings -397000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -92000
Net cash flows from (used in) financing activities before extraordinary items 468103000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 468103000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5742000
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 5742000
Cash and cash equivalents cash flow statement at beginning of period 38304000
Cash and cash equivalents cash flow statement at end of period 44046000


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
Equity and liabilities
1 Shareholders' funds
Share capital 166217000
Reserves and surplus 1033935000
Money received against share warrants 125000000
Total shareholders' funds 1325152000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 11345000
5 Non-current liabilities
Long-term borrowings 0
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 9374000
Total non-current liabilities 9374000
6 Current liabilities
Short-term borrowings 1180000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 37023000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 72702000
Total Trade payable 109725000
Other current liabilities 45605000
Short-term provisions 9778000
Total current liabilities 166288000
Total equity and liabilities 1512159000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 147568000
Producing properties 0
Intangible assets 10394000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 18701000
Intangible assets under development or work-in-progress 45394000
Total Property, Plant and Equipment and Intangible assets 222057000
ii Non-current investments 0
v Deferred tax assets (net) 5538000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 730000
viii Other non-current assets 25202000
Total non-current assets 253527000
Current assets
Current investments 420324000
Inventories 537135000
Trade receivables 138770000
Cash and cash equivalents 44049000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 78320000
Other current assets 40034000
Total current assets 1258632000
Total assets 1512159000
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 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




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 KRA & Co. Yes 30-Sep-2026