VSTIND2023-10-012023-12-31 VSTIND2023-10-012023-12-31 VSTIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member VSTIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member VSTIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member VSTIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member VSTIND2023-12-31 VSTIND2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VSTIND2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VSTIND2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member VSTIND2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 509966 VSTIND NOTLISTED VST Industries Limited Equity 2023-04-01 2024-03-31 2024-01-22 2024-01-12 INR Lakhs Third quarter 15:15:00 18:30:00 2024-01-22 2024-01-22 Not applicable Single segment TOBACCO AND RELATED PRODUCTS 2023-10-01 2023-12-31 Unaudited Standalone 4684200000.00 87200000.00 4771400000.00 2161400000.00 0.00 -46900000.00 335800000.00 0.00 100500000.00 1510400000.00 4061200000.00 710200000.00 0.00 710200000.00 168500000.00 4500000.00 173000000.00 0.00 537200000.00 0.00 0.00 0.00 0.00 537200000.00 2900000.00 540100000.00 0.00 0.00 154400000.00 10 34.80 34.80 0.00 0.00 34.80 34.80 Notes: 1. The above mentioned results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 22nd January, 2024. 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI circular dated 5th July, 2016. 3. The State Governments introduce amnesty scheme from time to time to settle disputed Local Tax matters by paying part of the tax amount. Accordingly, the Company has opted for such scheme and settled its Entry Tax demand in the State of West Bengal and consequently an amount of Rs.1858 lakhs (Corresponding period of previous year: Luxury Tax demand in the State of Telangana Rs. 1751 lakhs) has been written back during the quarter ended 30th September, 2023 and disclosed under head Other Income” in the above financial results. 4. Limited Review of the above mentioned results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditor who has issued an unqualified review report. 5. The Company has a single operating segment viz. “tobacco and related products”, and accordingly, reviews business performance at an overall Company level. Therefore, the disclosure as per IND AS 108 - ‘Operating Segments' is not applicable. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 13615200000.00 500700000.00 14115900000.00 5813400000.00 0.00 -204700000.00 959000000.00 0.00 272000000.00 4481400000.00 11321100000.00 2794800000.00 0.00 2794800000.00 702300000.00 -41200000.00 661100000.00 0.00 2133700000.00 0.00 0.00 0.00 0.00 2133700000.00 1500000.00 2135200000.00 0.00 0.00 154400000.00 10 138.18 138.18 0.00 0.00 138.18 138.18 EXCISE DUTY 1058400000.00 OTHER EXPENSES 452000000.00 EXCISE DUTY 3161100000.00 OTHER EXPENSES 1320300000.00 Items that will not be reclassified to profit or loss 3000000.00 Items that will not be reclassified to profit or loss 3000000.00 3000000.00 3000000.00 300000.00 300000.00 Items that will be reclassified to profit or loss 200000.00 Items that will be reclassified to profit or loss -1600000.00 200000.00 -1600000.00 0.00 -400000.00