5349762025-10-012025-12-315349762025-12-315349762025-04-012025-12-315349762025-10-012025-12-31in-capmkt:OtherExpenses1Member5349762025-04-012025-12-31in-capmkt:OtherExpenses1Member5349762025-10-012025-12-31in-capmkt:ReportableSegments1Member5349762025-10-012025-12-31in-capmkt:ReportableSegments2Member5349762025-04-012025-12-31in-capmkt:ReportableSegments1Member5349762025-04-012025-12-31in-capmkt:ReportableSegments2Member5349762025-10-012025-12-31in-capmkt:ReportableSegments1Member5349762025-10-012025-12-31in-capmkt:ReportableSegments2Member5349762025-04-012025-12-31in-capmkt:ReportableSegments1Member5349762025-04-012025-12-31in-capmkt:ReportableSegments2Member5349762025-10-012025-12-31in-capmkt:ReportableSegments1Member5349762025-12-31in-capmkt:ReportableSegments1Member5349762025-10-012025-12-31in-capmkt:ReportableSegments2Member5349762025-12-31in-capmkt:ReportableSegments2Member5349762025-10-012025-12-31in-capmkt:ReportableSegments1Member5349762025-12-31in-capmkt:ReportableSegments1Member5349762025-10-012025-12-31in-capmkt:ReportableSegments2Member5349762025-12-31in-capmkt:ReportableSegments2Member5349762025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15349762025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares534976VMARTNOTLISTEDINE665J01013V-MART RETAIL LIMITEDMain BoardEquity2025-04-012026-03-312026-01-222026-01-09INRLakhsQuarterlyThird quarterMulti segment2026-01-2213:35:002026-01-2214:05:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone112638000003960000011303400000062369000009539000001017800000205500000778900000960200000101532000001150200000-2110000011291000002270000002220000024920000008799000000000879900000-23000008776000007944000001011.0811.030011.0811.031. These financials results have been prepared in accordance with Indian Accounting Standard Ind AS as prescribed under Section 133 of the Companies Act 2013 read with Rule 3 of Companies Indian Accounting Standards Rules 2015 and relevant amendments thereafter. <BR> <BR> 2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 22 2026 and have been reviewed by the statutory auditors of the Company. <BR> <BR> 3. Pursuant to the Companys Employee Stock Option Scheme 2020 and 2012 Scheme the Company has issued 51893 shares and 13328 shares during the quarter ended December 31 2025 and September 30 2025 respectively on account of exercise of vested stock options. <BR> <BR> 4. There are no subsidiary or associate or joint venture of the Company as on December 31 2025 hence no requirement to present consolidated financial results for the quarter and nine months ended December 31 2025. <BR> <BR> 5. A. On November 21 2025, the Government of India notified four new Labour Codes the Code on Wages 2019 the Code on Social Security 2020 the Industrial Relations Code 2020 and the Occupational Safety Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs. 211 lakhs has been disclosed as Exceptional items in the financial results for the quarter and nine months ended December 31 2025. The Company continues to monitor the finalization of Central or State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued or rules are notified. <BR> <BR> B During the year ended March 31 2025 the Company reassessed its lease term estimates for store leases in accordance with Ind AS 116 Leases. This reassessment reflects the evolving nature of the Companys store portfolio based on historical trends as well as future operating strategy. Accordingly lease term estimates had been revised to closely align with the period over which management reasonably expects to exercise option to renew its lease contracts. <BR> This had led to a reassessment of the estimates of measurement and recognition of Right of Use assets including associated security deposits and corresponding lease liabilities under Ind AS 116 Leases. The above reassessment resulted in the recognition of a net exceptional gain of Rs. 2418 lakhs during the year ended March 31 2025. <BR> <BR> 6. During the quarter ended June 30 2025 the Company has issued 3 bonus shares on 1 fully paid up equity share having face value of Rs. 10 each. Accordingly the Earninga or loss per share for the prior periods have been restated in accordance with Ind AS 33 Earnings per share <BR> <BR> 7. For better understanding of the financial performance the Company has chosen to present Earnings Before Interest Taxes Depreciation and Amortisation EBITDA as an additional information. EBITDA is derived from profit or loss before exceptional item and tax less other income and adding back finance costs and depreciation and amortization expense.2025-04-012025-12-31UnauditedStandalone2818470000010320000028287900000017893400000381100000294350000056240000021691000002894900000268444000001443500000-211000001422400000251300000439000002952000000112720000000001127200000-770000011195000007944000001014.214.120014.214.12Other Expenses960200000Other Expenses2894900000Retail Trade11202300000Digital Market Place106700000Retail Trade27996100000Digital Market Place272800000113090000002826890000045200000842000001126380000028184700000Retail Trade1264900000Digital Market Place-51800000Retail Trade1736000000Digital Market Place-139400000121310000015966000004020000084700000227000006840000011502000001443500000Retail Trade24341500000Digital Market Place36230000024703800000119570000025899500000Retail Trade15566300000Digital Market Place2383000001580460000071990000016524500000Remeasurement gain/ (loss) of net defined benefit obligations-3100000-3100000Remeasurement gain/ (loss) of net defined benefit obligations-10300000-10300000-800000-260000000-2300000-7700000