VAIBHAVGBL2025-10-012025-12-31VAIBHAVGBL2025-04-012025-12-31VAIBHAVGBL2025-10-012025-12-31in-capmkt:OtherExpenses1MemberVAIBHAVGBL2025-04-012025-12-31in-capmkt:OtherExpenses1MemberVAIBHAVGBL2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1VAIBHAVGBL2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532156VAIBHAVGBLNOTLISTEDINE884A01027VAIBHAV GLOBAL LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-12INRLakhsQuarterlyThird quarterSingle segmentManufacturing , Sourcing and selling of fashion jewelry and life style product.2026-01-2718:00:002026-01-2723:00:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone14533020003325880001785890000802088000988750002713200015586600026739000193860002569990001387085000398805000039880500023744000-6420002310200003757030000000375703000-588600036981700033392900022.262.23002.262.23Notes: <BR> <BR> 1) The above unaudited standalone financial results for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 January 2026. These financial results for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 2025 have been reviewed by the Statutory Auditors of the Company. <BR> <BR> 2) These unaudited standalone financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. <BR> <BR> 3) The Company has allotted 198,125 and 851,613 equity shares having face value of Rs. 2/- each for the quarter ended 31 December 2025 and year to date ended for the period from 01 April 2025 to 31 December 2025, under the Company's various Employees Stock Option Benefit Schemes through Vaibhav Global Employee Stock Option Welfare Trust at exercise price ranging from Rs. 2.00 – Rs. 188.95. <BR> <BR> 4) The Income Tax Department ("the ITD") conducted a Survey proceeding under section 133A of the Act at the premises of the Company in November 2021. During previous year, the Company also received notices under Section 142(1) for Assessment Year 2019 - 20 to Assessment Year 2022 - 23 requiring further information. Subsequently, the Company provided all cooperation and necessary data/documents/information. <BR> <BR> In previous quarter of the current financial year and subsequent to the end of the current quarter, all the proceedings related to the survey for the above-mentioned assessment years have been concluded in the Company's favor by the relevant authorities. <BR> <BR> 5) In preceding years, the Company received notices from the Income Tax Department ("the Department") under Section 148 of the Act for Assessment Year 2012-13 to Assessment Year 2015-16. Subsequently, during previous quarters, the Honorable High Court of Rajasthan ("the High Court") quashed all proceedings pertaining to the aforesaid Assessment Year on technical grounds. The Department has filed a Special Leave Petition ('SLP') before the Hon'ble Supreme Court against the High Court's order, and the matter is currently pending adjudication. <BR> <BR> The Department issued notices under Section 153C for AYs 2010-11 to 2016-17, leading the Company to file a writ petition before the High Court and subsequently an SLP before the Supreme Court. In current quarter, the Supreme Court stayed further proceedings under Section 153C. Further the Department has passed favorable order for AY 2010-11, accepting the returned income without additions. <BR> <BR> Considering the nature and merits of the matter, the management does not anticipate any liability arising from these proceedings in respect of Assessment Years 2011-12 to 2016-17. <BR> <BR> 6) The Board of Directors of the Company has declared interim dividend of Rs. 1.50/- per fully paid-up equity shares of Rs. 2/- each. The Company has fixed 03 February 2026 as the record date for payment of interim dividend on equity shares, The said interim dividend will be credited/dispatched to the respective equity shareholders within 30 days of declaration of dividend. <BR> <BR> In addition to the above interim dividend of Rs. 1.50/-, interim dividends aggregating to Rs. 3.00/- per share were declared and paid during the previous quarter. Hence, total dividend of Rs. 4.50/- have been declared during the current nine months period. <BR> <BR> 7) On November 21, 2025, the Government of India notified four Labour Codes - 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 - 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 disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact of Rs. 169.45 lakhs on provision for gratuity primarily arises due to change in definition of wages. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 8) As per Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results. 2025-04-012025-12-31UnauditedStandalone4274292000105858300053328750002573897000365572000-1249380004568520007523900056502000737734000414085800011920170000119201700076125000-1858200057543000011344740000000113447400012247000114672100033392900026.816.72006.816.72Other Expenses256999000Other Expenses737734000Item that will not be reclassifies to profit or loss-9048000-9048000Item that will not be reclassifies to profit or loss1882500018825000-3162000657800000-588600012247000