5443072025-10-012025-12-315443072025-04-012025-12-315443072025-10-012025-12-31in-capmkt:OtherExpenses1Member5443072025-04-012025-12-31in-capmkt:OtherExpenses1Member5443072025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443072025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544307VMMNOTLISTEDINE01EA01019VISHAL MEGA MART LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-20INRMillionsQuarterlyThird quarterSingle segmentContract Manufacturing2026-01-2719:00:002026-01-2719:33:00Not applicable2025-10-012025-12-31UnauditedConsolidated367041100002459300003695004000002198071000040587100001921220000426950000167648000026921700003275624000041938000000419380000085730000020727000010645700000312923000000003129230000-29500003126280000312923000003126280000046730030000100.670.66000.670.66Notes to statement of unaudited consolidated financial results for the quarter and nine month ended 31 December 2025: <BR> 1.The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 January, 2026. The statutory auditors of the Holding Company have conducted limited review of these unaudited consolidated financial results pursuant to regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. <BR> 2.These unaudited consolidated financials results have been prepared in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> 3.On 21 November, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> <BR> The incremental impact of these changes, assessed by the Group, on the basis of information available, in line with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been accounted for all employees in the consolidated financial results for the period ended 31 December, 2025. The Group will continue to monitor the developments pertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of the employee benefits liability. <BR> 4.Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker (‘CODM’) does the evaluation of the Holding Company’s performance at an overall level as one segment.2025-04-012025-12-31UnauditedConsolidated97922170000617710000985398800000694835400004299900005393420000125061000049586700008026570000895428000008997080000089970800002343060000-5906000022840000000671308000000006713080000-174000006695680000671308000006695680000046730030000101.441.43001.441.43Other expenses2692170000Other expenses8026570000Remeasurement gain/(loss) on defined benefit obligations-3930000-3930000Remeasurement gain/(loss) on defined benefit obligations-23250000-23250000-980000-585000000-2950000-17400000