VINATIORGA2023-10-012023-12-31 VINATIORGA2023-10-012023-12-31 VINATIORGA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member VINATIORGA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member VINATIORGA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member VINATIORGA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member VINATIORGA2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524200 VINATIORGA NOTLISTED Vinati Organics Limited Equity 2023-04-01 2024-03-31 2024-02-11 2024-02-02 INR Lakhs Third quarter 12:00:00 14:15:00 2024-02-11 2024-02-11 Not applicable Single segment Specialty Chemicals 2023-10-01 2023-12-31 Unaudited Consolidated 4479902000.00 88278000.00 4568180000.00 2508520000.00 0.00 -142231000.00 304165000.00 9880000.00 193325000.00 663110000.00 3536769000.00 1031411000.00 0.00 1031411000.00 215455000.00 46513000.00 261968000.00 0.00 769443000.00 0.00 0.00 0.00 0.00 769443000.00 -1283000.00 768160000.00 0.00 0.00 0.00 0.00 102782000.00 1 7.42 7.42 0.00 0.00 7.42 7.42 0.00 0.00 0.00 1. The above results were reviewed by the Audit Committee and taken on record by the Board of Directors at their respective meetings held on 11.02.2024. 2. The Company's business activity falls within a single primary business segment viz. Manufacturing of Chemicals . 3. This statement has been prepared in accordance with companies (Indian Accounting Standards) rules, 2015 (Ind AS), prescribed u/s 133 of the companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 4. The Statutory auditors of the Company have carried out a limited review of the above unaudited consolidated financial results for the quarter and Nine Months ended 31st December 2023 and have issued an unqualified review report. The review report of the statutory auditors is being filed with the National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') and is also available on the Company's website. 5. During the quarter ended December 2023, the National Company law Tribunal at Mumbai Bench has, vide certified order dated 16th January, 2024, and filed with the Registrar of Companies (RoC) on February 07,2024 sanctioned a Scheme of Arrangement (The Scheme') of Veeral Additives Private limited (VAPL) with Vinati Organics limited w.e.f 1st April, 2021 (the appointed date). In accordance with Appendix C of Ind AS 103 – Business Combinations, the merger has been accounted for under the pooling of interest method and all the assets, liabilities and reserves of Veeral Additives Private Limited has been transferred to the Company at their respective carrying values from the appointed date. On the scheme coming into effect, the Company is in the process of allotment of its equity shares in accordance with the share exchange ratio notified in the scheme. However, the same has been considered in arriving at basic and diluted earning per share for all the periods presented. The comparative financial results and other financial information for the quarters, year to date figures and the year ended 31st March, 2023 included in the statement has also been restated to give effect of the scheme. Material Impact on Profit after tax is reduction of Rs. 1846.49 Lacs for quarter ended 31st December, 2022 , Rs. 2810.74 Lacs for nine months ended 31st December, 2022 and Rs. 3882.10 Lacs for the year ended 31st March, 2023 6. Previous period figures are regrouped, rearranged, wherever necessary. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 13496424000.00 291696000.00 13788120000.00 7279447000.00 0.00 -106641000.00 890091000.00 27806000.00 533795000.00 2235333000.00 10859831000.00 2928289000.00 0.00 2928289000.00 591544000.00 148504000.00 740048000.00 0.00 2188241000.00 0.00 0.00 0.00 0.00 2188241000.00 -3848000.00 2184393000.00 0.00 0.00 0.00 0.00 102782000.00 1 21.11 21.11 0.00 0.00 21.11 21.11 0.00 0.00 0.00 Other Expenditure 348922000.00 Power & Fuel Cost 314188000.00 Other Expenditure 1181927000.00 Power & Fuel Cost 1053406000.00 1714000.00 5142000.00 -431000.00 -1294000.00