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Global LimitedMain BoardEquity2025-04-012026-03-312026-05-212026-05-07INRLakhsQuarterlyFourth quarterSingle segmentManufacturing , Sourcing and selling of fashion jewelry and life style product2026-05-2118:00:002026-05-2201:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-21https://vaibhavglobal.com/code-policies/policies-and-programmefalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone13584690004418800001800349000771160000897560005487400015207600021614000200430002725890001382112000418237000584288000100252500046767000-475316000-4285490000143107400000001431074000-506000143056800033404800028.588.48008.588.48Notes: <BR> <BR> 1) The above standalone financial results for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 21 May 2026. The financial results for the year ended 31 March 2026 have been audited by the Statutory Auditors of the Company. <BR> <BR> 2) These 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 59,233 and 910,846 equity shares having face value of Rs. 2/- each for the quarter ended 31 March 2026 and year ended 31 March 2026 respectively, 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) Pursuant to the changes introduced through the Finance Act 2026 and basis approval of the Board of Directors, the Company has elected to transition into the new tax regime effective 1 April 2026. The new tax regime allows MAT credit available as of 31 March 2026 to be set off to 25% of tax payable in a year. The Company has therefore reassessed the recoverability of previously recognized and unrecognized MAT credit assets and concluded on probability of utilizing the entire MAT credit of Rs. 6,691.26 lakhs against future tax liabilities. Accordingly, the Company has recognized an incremental deferred tax asset of Rs. 4,670.93 lakhs with respect to MAT credit in the current year. <BR> <BR> 5) 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 earlier years, 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. In previous quarter of the current financial year, 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> 6) In preceding years, the Company received notices from the Income Tax Department ("the Department") under Section 148 of the Act for Assessment Year 2011-12 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 Assessment Year 2010-11 to Assessment Year 2016-17, leading the Company to file a writ petition before the High Court and subsequently an SLP before the Supreme Court. In previous 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 Assessment Year 2016-17. <BR> <BR> 7) The Board of Directors, in their meeting dated 21 May 2026 have recommended final dividend of Rs. 1.5/- per fully paid-up equity shares of Rs. 2/- each, subject to approval of shareholders. <BR> <BR> In addition to the above final dividend of Rs. 1.50/- i.e., 75% on equity share capital, interim dividends aggregating to Rs. 4.50/- per share (Rs. 1.5/- per share per quarter) were declared and paid during the current period. Hence, total dividend of Rs. 6.00/- per share have been declared during the current year. <BR> <BR> 8) Exceptional items are as below: <BR> (Amount Rs. In lakhs) <BR> Particulars Quarter ended Year ended <BR> 31- Mar-26 31- Dec-25 31- Mar-25 31-Mar-26 31-Mar-25 <BR> <BR> Reversal of impairment of investment in STS Jewels Inc., USA <BR> <BR> 1,680.27 - 2,455.55 1,680.27 2,455.55 <BR> Reversal of impairment of investment in STS Global Limited, Thailand <BR> <BR> 3,380.58 - 1,471.87 3,380.58 1,471.87 <BR> Reversal of impairment of loan granted to Vaibhav Lifestyle Limited <BR> <BR> 133.53 - 672.63 133.53 366.47 <BR> Reversal of impairment of other receivables from Vaibhav Lifestyle Limited <BR> <BR> - - 433.37 - 394.34 <BR> Reversal of impairment of investment in Vaibhav Lifestyle Limited <BR> <BR> 1,098.50 - - 1,098.50 - <BR> Impairment of loan given to Encase Packaging Private Limited * <BR> <BR> (450.00) - - (450.00) - <BR> <BR> Total 5,842.88 - 5,033.42 5,842.88 4,688.23 <BR> <BR> * In accordance with the principles of Ind AS 109 “Financial Instruments”, the Company has recognized expected credit loss of Rs. 450.00 lakhs on secured loan given to a party after considering the expected recoveries from collateral and has disclosed this as an exceptional item in these financial results. <BR> <BR> 9) On 21 November 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 Parent 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 Parent 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> <BR> 10) The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and published year to date figures up to 31 December 2025 and 31 December 2024. Also, the figures up to the end of third quarter of the respective years were only reviewed and not subject to audit. <BR> <BR> 11) As per Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results. 2025-04-012026-03-31AuditedStandalone5632761000150046300071332240003345057000455328000-7006400060892800096853000765450001010323000552297000016102540005842880002194542000122892000-493898000-37100600002565548000000025655480001174100025772890003340480002015.415.190015.415.19Other Expenses272589000Other Expenses1010323000519459000791000803180000746200056000000393651400009750000012492000404650600067798700064682000539776500017264660000201750400036813100026792400087614000837317000357849000053049560001070272100033404800084162830008750331000875033100002136000213600097322000994580001122320000654490004728970005383460003983400017005000001026790004256100071920001852932000195239000010702721000Others12492000Other tax assets 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paid13000Approvaed1300000Vaibhav Global Limited******Mr. Sanjeev Agrawal******Non Executive Director/Promoter GroupAny other transactionSitting fees270000Approvaed27000000Vaibhav Global Limited******Mr. Sheela Agarwal******Non Executive Director/Promoter GroupAny other transactionSitting fees150000Approvaed15000000Vaibhav Global Limited******Mr. Harsh Bahadur******DirectorAny other transactionLoans, other financial assets and other assets0Approvaed0675000575000Vaibhav Global Limited******Mr. Jason Goldberg******Independent DirectorAny other transactionLoans, other financial assets and other assets0Approvaed011100001183000Vaibhav Global Limited******Ms. Stephanie Renee Spong******Independent DirectorAny other transactionLoans, other financial assets and other assets0Approvaed011100001183000Vaibhav Global Limited******Vaibhav Global Limited Employees' Gratuity Fund******GRATUITY FUND OF THE COMPANYAny other transactionLoans, other financial assets and other assets0Approvaed0739680001037250003532232000AuditedtrueBSR & CO LLPtrue2028-07-31