VISHNU2024-10-012024-12-31 VISHNU2024-10-012024-12-31 VISHNU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member VISHNU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member VISHNU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member VISHNU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member VISHNU2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member VISHNU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member VISHNU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member VISHNU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member VISHNU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member VISHNU2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member VISHNU2024-12-31 VISHNU2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VISHNU2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member VISHNU2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 516072 VISHNU NOTLISTED Vishnu Chemicals Limited Equity 2024-04-01 2025-03-31 2025-01-24 2025-01-18 INR Lakhs Third quarter 11:40:00 13:30:00 2025-01-24 2025-01-24 Not applicable Single segment Operating Segment 2024-10-01 2024-12-31 Unaudited Consolidated 3712206000.00 29859000.00 3742065000.00 1802562000.00 0.00 -301668000.00 175621000.00 102570000.00 118065000.00 1400679000.00 3297829000.00 444236000.00 0.00 444236000.00 76508000.00 23758000.00 100266000.00 0.00 343970000.00 0.00 0.00 0.00 0.00 343970000.00 -41730000.00 302240000.00 0.00 0.00 0.00 0.00 131054000.00 2 5.25 5.25 0.00 0.00 5.25 5.25 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 January 24, 2025. The Statutory Auditors of the company have carried out a limited review on the Consolidated financial results for the quarter ended December 31,2024 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 Company completed the acquisition of Jayansree Pharma Private Limited on 30th November, 2024. 4. The wholly owned subsidiary company Vishnu South Africa (Pty) Limited (VSA) acquired 100% shareholding of Bonmerci Investments 103 (Pty) Limited ( Bonmerci ) from Volclay South Africa (Pty) Limited along with acquisition of chrome processing plant and associated mining and infrastructure assets from Volclay Trading (Pty) Limited on 8th November, 2024 5. The Board by way of resolution by circulation dated 24th October, 2024, approved the resolution to give effect to the variation of rights / terms by cancelling the existing CRPS and in lieu therefore allotted new 7,66,37,500, 7% Compulsory Convertible Preference Shares of Rs. 10/-, convertible into 17,88,089 Equity Shares of Rs. 2/- each at a price of Rs. 428.60/- per Equity Share to the holders of CRPS. 6. The consolidated financial results include the results of the wholly owned subsidiaries Vishnu Barium Private Limited, Jayaan Sree Pharma 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. 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 Quarter Ended Nine months ended Year Ended 31-Dec-2024 30-Sep-2024 31-Dec-2023 31-Dec-2024 31-Dec-2023 31-Mar-2024 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Audited ) Domestic 8,123.14 19,690.55 16,520.87 54,580.28 48,918.05 64,315.84 Overseas 18,897.15 14,575.55 13,806.32 50,450.25 42,096.68 56,612.13 Total Sales 37,020.29 34,266.10 30,327.19 1,05,030.53 91,014.73 1,20,927.97 Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 10539296000.00 96196000.00 10635492000.00 4792017000.00 0.00 -361150000.00 478968000.00 289475000.00 300256000.00 3986341000.00 9485907000.00 1149585000.00 0.00 1149585000.00 200474000.00 72073000.00 272547000.00 0.00 877038000.00 0.00 0.00 0.00 0.00 877038000.00 21608000.00 898646000.00 0.00 0.00 0.00 0.00 131054000.00 2 13.38 13.38 0.00 0.00 13.38 13.38 Cost of Consumables 480485000.00 Manufacturing Expenses 281453000.00 Other Expenses 6960000.00 Power Cost 201928000.00 Selling & Administrative Expenses 429853000.00 Cost of Consumables 1389479000.00 Manufacturing Expenses 779247000.00 Other Expenses 20879000.00 Power Cost 575618000.00 Selling & Administrative Expenses 1221118000.00 Remeaseurement gains/(losses) on defined benefit plans -500000.00 Remeaseurement gains/(losses) on defined benefit plans -1100000.00 -500000.00 -1100000.00 -126000.00 -277000.00 Exchange differences on translating the financial statements of foreign operations -41356000.00 Exchange differences on translating the financial statements of foreign operations 22431000.00 -41356000.00 22431000.00 0.00 0.00