VISHNU2024-04-012024-06-30 VISHNU2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member VISHNU2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member VISHNU2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member VISHNU2024-04-012024-06-30in-bse-fin:OneOperatingExpenses04Member VISHNU2024-04-012024-06-30in-bse-fin:OneOperatingExpenses05Member VISHNU2024-06-30 VISHNU2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 516072 VISHNU NOTLISTED Vishnu Chemicals Limited Equity 2024-04-01 2025-03-31 2024-08-14 2024-08-09 INR Lakhs First quarter 14:30:00 16:35:00 2024-08-14 2024-08-14 Not applicable Single segment Operating Segment 2024-04-01 2024-06-30 Unaudited Consolidated 3388706000.00 27288000.00 3415994000.00 1736291000.00 0.00 -377473000.00 152618000.00 91193000.00 91425000.00 1321046000.00 3015100000.00 400894000.00 0.00 400894000.00 72166000.00 24062000.00 96228000.00 0.00 304666000.00 0.00 0.00 0.00 0.00 304666000.00 23795000.00 328461000.00 0.00 0.00 0.00 0.00 131054000.00 2 4.65 4.65 0.00 0.00 4.65 4.65 Notes: 1. The above unaudited consolidated financial results of Vishnu Chemicals Limited ( the Group ) as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on August 14, 2024. The Statutory Auditors of the company have carried out a limited review on the Consolidated financial results for the quarter ended June 30,2024 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 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. 4. The figures for the quarter ended March 31,2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31,2024 and published year to date figures up to third quarter of the financial year ended March 31,2024 . 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 Sl. No. Particulars Quarter Ended Year Ended 30-Jun-2024 31-Mar-2024 30-Jun-2023 31-Mar-2024 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Audited ) 1 Domestic 16,766.58 15,397.79 15,968.93 64,315.84 2 Overseas 16,977.55 14,515.44 14,005.12 56,612.12 Total Sales 33,744.14 29,913.23 29,974.05 1,20,927.97 Cost of Consumables 511768000.00 Manufacturing expenses 246200000.00 Other expenses 6960000.00 Power Cost 195877000.00 Selling & Administrative expenses 360241000.00 Remeasurement gains/(losses) on defined benefit plans -300000.00 -300000.00 -76000.00 Exchange differences on translating the financial statements of foreign operations 24019000.00 24019000.00 0.00