5443072026-01-012026-03-315443072026-03-315443072025-03-315443072025-04-012026-03-315443072026-01-012026-03-31in-capmkt:OtherExpenses1Member5443072025-04-012026-03-31in-capmkt:OtherExpenses1Member5443072026-03-31OtherNoncurrentFinancialAssetsDomain15443072026-03-31OtherNoncurrentAssetsDomain15443072026-03-31OtherNoncurrentAssetsDomain25443072026-03-31OtherCurrentFinancialAssetsDomain15443072026-03-31OtherCurrentFinancialAssetsDomain25443072026-03-31OtherNoncurrentFinancialLiabilitiesDomain15443072026-03-31OtherCurrentFinancialLiabilitiesDomain15443072026-03-31OtherCurrentFinancialLiabilitiesDomain25443072026-03-31OtherCurrentLiabilitiesDomain15443072026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443072025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443072026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544307VMMNOTLISTEDINE01EA01019VISHAL MEGA MART LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-05-08INRMillionsQuarterlyFourth quarterSingle segmentContract Manufacturing2026-05-1411:30:002026-05-1412:47:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated3114103000024515000031386180000024560950000-209216000018898700004641900001775560000253481000029133220000225296000002252960000755110000-181340000573770000016791900000000167919000024600001681650000000046731180000100.360.36000.360.36Notes to statement of audited consolidated financial results for the quarter and year ended 31st March 2026: <BR> <BR> 1. The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14 May, 2026 and have been audited by the statutory auditors of the Group. <BR> <BR> 2. The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figure between the audited figures for the full financial year and the unaudited figures up to the nine months ended 31st December 2025 and 31st December 2024, respectively, which were subjected to limited review by the statutory auditors. <BR> <BR> 3. These 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> <BR> 4. On 21st 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 31st March 2026. 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> <BR> 5. 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.2025-04-012026-03-31AuditedConsolidated129063210000862860000129926070000094044490000-166217000072832900001714800000673423000010561390000118676030000112500400000112500400003098170000-24040000028577700000839227000000008392270000-14940000837733000000004673118000010274014000001.81.79001.81.79Other expenses2534810000Other expenses10561390000795884000033623000004283634000018022290000000108235000010823500002558420000366030000731605000002017044000011190300000278200000530030000064858000003745960000211633400000413337800001144942800004673118000027401400000741325800007413258000000001407226000014072260000474820000001454708000009448400000673957000016187970000658845000022776420000864120000282530000189155000002581462000040361700000114494280000Other financial assets non current1082350000Non-current tax assets (net)307730000Other non current assets58300000Other financial assets236460000Other current assets3509500000Lease liabilities14072260000Lease liabilities5807520000Other current financial liabilities780930000Other current liabilities8641200001714800000-16673700000000-3740000-4205500000166986000000329960000673423000001534000000-71220000000146800000501470000-10376000000-47276000000821752000019467560000000325490000001621266000000000000282700003248860000000000000000000000681400000-6726920000-9879370000001240760000000000045285500000171480000000-500259000013307000000133070000039696000005300300000Remeasurement gain/(loss) on defined benefit obligations32800003280000Remeasurement gain/(loss) on defined benefit obligations-19970000-1997000000820000-50300002460000-14940000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31