VISHNU2024-01-012024-03-31 VISHNU2024-01-012024-03-31 VISHNU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member VISHNU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member VISHNU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member VISHNU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member VISHNU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses05Member VISHNU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member VISHNU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member VISHNU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member VISHNU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member VISHNU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses05Member VISHNU2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 516072 VISHNU NOTLISTED Vishnu Chemicals Limited Equity 2023-04-01 2024-03-31 2024-05-25 2024-05-15 INR Lakhs Yearly 16:30:00 17:33:00 2024-05-25 2024-05-25 true Cash Flow Indirect Declaration of unmodified opinion Single segment Operating Segment 2024-01-01 2024-03-31 Unaudited Standalone 2431152000.00 40419000.00 2471571000.00 1094591000.00 0.00 -354887000.00 108845000.00 66391000.00 55225000.00 1128837000.00 2099002000.00 372569000.00 0.00 372569000.00 132961000.00 11932000.00 144893000.00 0.00 227676000.00 0.00 0.00 0.00 0.00 227676000.00 -15535000.00 212141000.00 0.00 0.00 131054000.00 2 3.47 3.47 0.00 0.00 3.47 3.47 Notes : 1. The above audited Standalone Financial Results of Vishnu Chemicals Limited ( the Company'') as reviewed by the audit committee has been approved by the Board of Directors at its meeting held on May 25, 2024. The results for the year ended March 31, 2024 has been audited and for the quarter ended March 31, 2024 has been reviewed by our statutory auditors. The statutory auditors of the Company have expressed an unmodified opinion thereon. 2. The standalone 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 Board of Directors at their meeting held on May 25, 2024 has recommended final dividend of Rs. 0.30/- per equity share of face value of Rs. 2/- each i.e. 15% , for the financial year 2023-24, subject to approval of the Shareholders of the Company at ensuing Annual General Meeting. 4. The 7% Preference Shareholders, who are also promoters of the company, have waived off 7% of preference dividend for the year 2023-24. Preference dividend waived off for the quarter is Rs. 134.12 lakhs and for twelve months ending March 31, 2024 is Rs. 536.46 lakhs. 5. The figures for the current quarter and quarter ended 31 March, 2023 are the balancing figures between the audited figures for the financial year ending 31 March, 2024 and March 31, 2023 respectively and the year to date figures upto third quarter ending December 31, 2023 and December 31, 2022 respectively. 6. Previous year's figures have been regrouped/reclassified/rearranged wherever necessary to correspond with those of the current year. 7. The Company is engaged in the manufacture and sale of Specialty Chemicals, which constitutes a single reportable business segment as per Ind AS 108 - Operating Segments . However, the company has two geographical revenue areas i.e. (1) Domestic (2) Overseas. The breakup of Income is as under: (Rs. in Lakhs) Sl.No. Particulars Quarter Ended Year Ended 31-Mar-2024 31-Dec-2023 31-Mar-2023 31-Mar-2024 31-Mar-2023 (Unaudited) (Unaudited) (Unaudited) (Audited) (Audited) 1 Domestic 12,644.12 13,238.56 16,929.57 54,628.31 63,921.88 2 Overseas 11,522.17 11,962.90 12,809.60 46,177.35 57,955.79 Total Sales 24,166.30 25,201.46 29,739.18 1,00,805.67 1,21,877.67 Single segment 2023-04-01 2024-03-31 Audited Standalone 10107854000.00 161652000.00 10269506000.00 4221753000.00 0.00 -351552000.00 426874000.00 247812000.00 217617000.00 4233579000.00 8996083000.00 1273423000.00 0.00 1273423000.00 306435000.00 24284000.00 330719000.00 0.00 942704000.00 0.00 0.00 0.00 0.00 942704000.00 -16343000.00 926361000.00 0.00 0.00 131054000.00 2 6169472000.00 14.82 14.82 0.00 0.00 14.82 14.82 Cost of consumables 395472000.00 Manufacturing Expenses 277976000.00 Other Expenses 4683000.00 Power Cost 124605000.00 Selling & Administrative Expenses 326101000.00 Cost of consumables 1566153000.00 Manufacturing Expenses 1146117000.00 Other Expenses 18732000.00 Power Cost 498915000.00 Selling & Administrative Expenses 1003662000.00 3994612000.00 118283000.00 0.00 21192000.00 1240784000.00 73077000.00 1313861000.00 143531000.00 5591479000.00 2428632000.00 0.00 2047018000.00 1016000.00 519819000.00 0.00 10414000.00 2578267000.00 362181000.00 5369080000.00 10960559000.00 131054000.00 6169472000.00 6300526000.00 6300526000.00 1025909000.00 1025909000.00 8634000.00 445139000.00 1479682000.00 1132161000.00 1803739000.00 1335000.00 2937235000.00 101963000.00 5044000.00 136109000.00 3180351000.00 4660033000.00 10960559000.00 237945000.00 -615697000.00 -444288000.00 0.00 201733000.00 0.00 0.00 0.00 0.00 0.00 266924000.00 71274000.00 0.00 217617000.00 0.00 930000.00 0.00 0.00 0.00 0.00 0.00 87606000.00 0.00 -639000.00 0.00 0.00 0.00 -18138000.00 0.00 -169945000.00 1103478000.00 0.00 0.00 0.00 306245000.00 0.00 797233000.00 0.00 1142966000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 533115000.00 85000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87606000.00 0.00 -388000000.00 0.00 -1976390000.00 0.00 0.00 1969537000.00 0.00 0.00 0.00 0.00 0.00 -489738000.00 0.00 0.00 1682000.00 60811000.00 237950000.00 0.00 0.00 1179356000.00 199000.00 0.00 199000.00 817000.00 1016000.00 -20760000.00 -21840000.00 -5225000.00 -5497000.00 0.00 0.00