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 VISHNU2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member VISHNU2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 2024-01-01 2024-03-31 Unaudited Consolidated 3003554000.00 31835000.00 3035389000.00 1363899000.00 0.00 -551617000.00 148493000.00 92367000.00 87041000.00 1407498000.00 2547681000.00 487708000.00 0.00 487708000.00 135080000.00 75313000.00 210393000.00 0.00 277315000.00 0.00 0.00 0.00 0.00 277315000.00 -22636000.00 254679000.00 0.00 0.00 0.00 0.00 131054000.00 2 4.23 4.23 0.00 0.00 4.23 4.23 Notes : 1. The above audited consolidated financial results of Vishnu Chemicals Limited (the “Holding Company” or the Company ), its wholly-owned subsidiaries i.e., Vishnu Barium Private Limited and Vishnu South Africa (Pty) Ltd, VCHEM Global Inc., Vishnu International Trading FZE and its step-down subsidiary Ramadas Minerals Private Limited and 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 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. 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 Board of Directors at their meeting held on May 25, 2024 a recommended a 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 consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited and Vishnu South Africa (Pty) Ltd and stepdown wholly owned subsidiaries i.e. Ramadas Minerals Private Limited and VCHEM Trading FZE., as VCHEM Global Inc. and Vishnu International Trading FZE have not yet commenced their operations. 6. 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 31 March, 2023 respectively and the year to date figures upto third quarter ending 31 December, 2023 and 31 December, 2022 respectively. 7. 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) 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 15,397.79 16,041.94 18,673.53 64,315.84 70,841.69 2 Overseas 14,515.44 14,285.24 14,829.42 56,612.12 67,923.89 Total Sales 29,913.23 30,327.19 33,502.95 1,20,927.97 1,38,765.58 Single segment 2023-04-01 2024-03-31 Audited Consolidated 12126037000.00 124534000.00 12250571000.00 5189849000.00 0.00 -771786000.00 580488000.00 367229000.00 335478000.00 5111886000.00 10813144000.00 1437427000.00 0.00 1437427000.00 309562000.00 116863000.00 426425000.00 0.00 1011002000.00 0.00 0.00 0.00 0.00 1011002000.00 -23486000.00 987516000.00 0.00 0.00 0.00 0.00 131054000.00 2 6880604000.00 15.90 15.90 0.00 0.00 15.90 15.90 Cost of Consumables 477229000.00 Manufacturing Expenses 333505000.00 Other Expenses 5392000.00 Power Cost 162467000.00 Selling & Administrative Expenses 428905000.00 Cost of Consumables 1868168000.00 Manufacturing Expenses 1314479000.00 Other Expenses 21598000.00 Power Cost 645982000.00 Selling & Administrative Expenses 1261659000.00 6314923000.00 158040000.00 0.00 21192000.00 2966000.00 0.00 11703000.00 14669000.00 193844000.00 6702668000.00 3169387000.00 12094000.00 2298189000.00 23606000.00 581374000.00 0.00 17452000.00 2932715000.00 449540000.00 6551642000.00 13254310000.00 131054000.00 6880604000.00 7011658000.00 7011658000.00 1549862000.00 1549862000.00 14510000.00 517319000.00 2074000.00 2083765000.00 1602750000.00 2267341000.00 5055000.00 3875146000.00 137002000.00 5753000.00 140986000.00 4158887000.00 6242652000.00 13254310000.00 347317000.00 -1095933000.00 -488929000.00 0.00 100430000.00 0.00 0.00 0.00 0.00 500324000.00 0.00 -96364000.00 0.00 335478000.00 0.00 930000.00 0.00 0.00 0.00 0.00 0.00 36082000.00 0.00 -4163000.00 0.00 0.00 0.00 -20836000.00 0.00 -457828000.00 979599000.00 0.00 0.00 0.00 304615000.00 0.00 674984000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1203456000.00 12834000.00 6615000.00 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 36082000.00 0.00 -378065000.00 0.00 -1539220000.00 0.00 0.00 1969538000.00 0.00 0.00 0.00 0.00 0.00 -673637000.00 0.00 0.00 6494000.00 60811000.00 347317000.00 0.00 0.00 881279000.00 17043000.00 0.00 17043000.00 6563000.00 23606000.00 Remeasurement gains/(losses) on defined benefit plans -30241000.00 Remeasurement gains/(losses) on defined benefit plans -31320000.00 -30241000.00 -31320000.00 -7604000.00 -7875000.00 Exchange differences on translating the financial statements of foreign operations 1000.00 Exchange differences on translating the financial statements of foreign operations -41000.00 1000.00 -41000.00 0.00 0.00