5099662025-10-012025-12-315099662025-04-012025-12-315099662025-10-012025-12-31in-capmkt:OtherExpenses1Member5099662025-10-012025-12-31in-capmkt:OtherExpenses2Member5099662025-04-012025-12-31in-capmkt:OtherExpenses1Member5099662025-04-012025-12-31in-capmkt:OtherExpenses2Member5099662025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15099662025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15099662025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15099662025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15099662025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares509966VSTINDNOTLISTEDINE710A01016VST INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-20INRLakhsQuarterlyThird quarterSingle segmentTOBACCO AND RELATED PRODUCTS2026-01-2910:45:002026-01-2913:30:00Declaration of unmodified opinionfalsefalsethe company does not have loans2025-10-012025-12-31UnauditedStandalone491850000090600000500910000021207000000-65200000364300000013890000016395000004198200000810900000081090000019340000015200000208600000060230000000006023000007000006030000001698600000103.553.55003.553.55Notes <BR> 1 The above mentioned results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 29th January 2026 <BR> 2 The financial results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read with relevant rules <BR> issued thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 and SEBI circular dated 5th July 2016 <BR> 3 The Government of India has consolidated existing labour legislations into four comprehensive labour codes effective 21st November 2025 These codes include Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes However the final rules under these codes are yet to be notified Pending notification the Company has evaluated the incremental impact of these changes in accordance with the guidance issued by the Institute of Chartered Accountants of India and has estimated and recognized the additional gratuity and leave liability of RS 601 Lakhs basis the actuarial valuation The Company continues to monitor the finalisation 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> 4 The Company has a single operating segment viz tobacco and related products and accordingly reviews business performance at an overall Company level Therefore the disclosure as per Ind AS 108 Operating Segments is not applicable <BR> 5 The Company does not have any subsidiary company including an associate and joint venture Accordingly preparation of a consolidated financial statements is not applicable <BR> 6 Limited Review of the above mentioned results as per Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 has been carried out by the Statutory Auditor who has issued an unqualified review report <BR> 7 Exceptional item represents net gain realised on sale of an immovable property during the quarter ended 31st December 2024 RS 10049 Lakhs net of tax RS 8688 Lakhs2025-04-012025-12-31UnauditedStandalone135634000003182000001388160000054614000000-1453000001016100000037800000048165000001152670000023549000000235490000059320000060000005992000000175570000000001755700000-1600000175410000016986000001010.3410.340010.3410.34EXCISE DUTY1184000000OTHE EXPENSES455500000EXCISE DUTY3488700000OTHE EXPENSES1327800000INCOME TAX RELATING T0 ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS00INCOME TAX RELATING T0 ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS4500000450000002500000INCOME TAX RELATING T0 ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS-300000-300000INCOME TAX RELATING T0 ITEMS THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS12000001200000-10000004800000700000-1600000UnauditedtrueB S R & ASSOCIATES LLPtrue2028-07-31