VISHNU2023-10-012023-12-31 VISHNU2023-10-012023-12-31 VISHNU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member VISHNU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member VISHNU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member VISHNU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member VISHNU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses05Member VISHNU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member VISHNU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member VISHNU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member VISHNU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member VISHNU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses05Member VISHNU2023-12-31 VISHNU2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member VISHNU2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 516072 VISHNU NOTLISTED Vishnu Chemicals Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-03 INR Lakhs Third quarter 14:45:00 17:00:00 2024-02-12 2024-02-12 Not applicable Single segment Operating Segment 2023-10-01 2023-12-31 Unaudited Consolidated 3035768000.00 41052000.00 3076820000.00 1279519000.00 0.00 -8541000.00 154751000.00 91318000.00 88479000.00 1200558000.00 2806084000.00 270736000.00 0.00 270736000.00 50289000.00 12872000.00 63161000.00 0.00 207575000.00 0.00 0.00 0.00 0.00 207575000.00 -429000.00 207146000.00 0.00 0.00 131054000.00 2 3.17 3.17 0.00 0.00 3.17 3.17 1. The above unaudited consolidated financial results of Vishnu Chemicals Limited (the “Holding Company” or the Company ), its wholly-owned subsidiaries i.e., Vishnu Barium Private Limited, Vishnu South Africa (Pty) Limited, VCHEM Global Inc., Vishnu International Trading FZE and its step-down subsidiaries i.e., Ramadas Minerals Private Limited, VCHEM Trading FZE (together referred to as “the Group”) has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2024. The Statutory Auditors of the company have carried out a limited review on the Consolidated financial results and expressed an unmodified opinion thereon. 2. These Consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ). 3. The Group has incorporated Vishnu International Trading FZE, in JAFZA, Dubai, UAE on November 14, 2023. 4. The consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited and Vishnu South Africa (Pty) Ltd and step-down subsidiary Ramadas Minerals Private Limited, as VCHEM Global Inc., Vishnu International Trading FZE and VCHEM Trading FZE have not yet commenced their operations. 5. The Company and its subsidiaries are engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 - Operating Segments . However, there are two geographical revenue areas i.e. (1) Domestic (2) Overseas. The breakup of Income is as under: (Rs. in Lakhs) S.No. Particulars Quarter Ended Nine Months ended Year Ended 31-Dec-2023 30-Sep-2023 31-Dec-2022 31-Dec-2023 31-Dec-2022 31-Mar-2023 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Audited ) 1 Domestic 16,041.94 16,907.18 16,252.61 48,918.05 52,168.16 70,841.69 2 Overseas 14,285.24 13,806.32 16,188.28 42,096.68 53,094.47 67,923.89 Total Sales 30,327.19 30,713.50 32,440.89 91,014.73 1,05,262.63 1,38,765.58 Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 9122483000.00 92700000.00 9215183000.00 3825949000.00 0.00 -220168000.00 431995000.00 274862000.00 248437000.00 3704390000.00 8265465000.00 949718000.00 0.00 949718000.00 174481000.00 41551000.00 216032000.00 0.00 733686000.00 0.00 0.00 0.00 0.00 733686000.00 -849000.00 732837000.00 0.00 0.00 131054000.00 2 11.65 11.65 0.00 0.00 11.65 11.65 Cost of Consumables 421239000.00 Manufacturing Expenses 318080000.00 Other Expenses 5402000.00 Power Cost 151378000.00 Selling & Administrative Expenses 304459000.00 Cost of Consumables 1390939000.00 Manufacturing Expenses 980974000.00 Other Expenses 16207000.00 Power Cost 483515000.00 Selling & Administrative Expenses 832755000.00 Remeasurement gains/(losses) on defined benefit plans -400000.00 Remeasurement gains/(losses) on defined benefit plans -1080000.00 -400000.00 -1080000.00 -101000.00 -272000.00 Exchange differences on translating the financial statements of foreign operations -130000.00 Exchange differences on translating the financial statements of foreign operations -41000.00 -130000.00 -41000.00 0.00 0.00