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LIFECARE LIMITEDMain BoardEquity2025-04-012026-03-312026-06-242026-06-19INRLakhsQuarterlyFourth quarterMulti segment2026-06-2418:20:002026-06-2422:10:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1686238000879600016950340005933100015658620002537000956100015534000144520003117530001979030000-2839960000-283996000-1250000-62037000-632870000-2207090000006366710004159620009686000425648000415747000214000425436000212000185983600010.220.22000.220.222025-04-012026-03-31AuditedConsolidated4993633000135740000063510330001731230004651296000122530004174700065178000592920005985560005601445000749588000074958800081000-112335000-1122540000861842000000-67822300018361900011732000195351000184088000-469000195823000-4710001859836000100.10.1000.10.1Other Expenses311753000Other Expenses5985560002750830000111780001472900059264000394287200001390150001049300004186817000157037000292027000499613500052112000014055410001079600001605410005998980002176776000376060000260494800076010830001859836000365504600055148820005514882000506947000-3968000502979000227900050525800054449700014069000573582000587651000316625000144877300010295900035100028860000158094300020862010007601083000Other non-current financial assets104930000Right of Use Assets2777000Other non-current assets289250000Other current financial assets599898000Other current assets137484000Assets Held for sale238576000Lease liabilities950000Non controlling interest-4918000Lease liabilities2096000Other financial liabilities314529000Other current liabilities102959000Real estate Division0Trading & Manufacturing Division -Polymers104037000Trading & Manufacturing Division -Agro1321671000Trading & Maniufacturing Division -Infrastructure232765000Trading Division- Gas Meter12600000Income From Advertisement and Sponsorship Services15165000Real estate Division0Trading & Manufacturing Division -Polymers272624000Trading & Manufacturing Division -Agro4068431000Trading & Maniufacturing Division -Infrastructure612655000Trading Division- Gas Meter24758000Income From Advertisement and Sponsorship Services151650001686238000499363300016862380004993633000Real estate Division0Trading & Manufacturing Division -Polymers9970000Trading & Manufacturing Division -Agro42847000Trading & Maniufacturing Division -Infrastructure-14603000Trading Division- Gas Meter5127000Income From Advertisement and Sponsorship Services15165000Real estate Division0Trading & Manufacturing Division -Polymers13747000Trading & Manufacturing Division -Agro120626000Trading & Maniufacturing Division -Infrastructure-6313000Trading Division- Gas Meter13735000Income From Advertisement and Sponsorship Services15165000585060001569600001553400065178000-3097020002041800035267400071364000Real estate Division0Trading & Manufacturing Division -Polymers0Trading & Manufacturing Division -Agro0Trading & Maniufacturing Division -Infrastructure0Trading Division- Gas Meter0Income From Advertisement and Sponsorship Services0000Real estate Division0Trading & Manufacturing Division -Polymers0Trading & Manufacturing Division -Agro0Trading & Maniufacturing Division -Infrastructure0Trading Division- Gas Meter0Income From Advertisement and Sponsorship Services0000653210000-135254000004161000339596700000-77000000245318000058659000500000000020738300005150000068570000-252122000025566000-53000002154000-324000037199980004469586000013322030000410470000309633600000044836950000000886090001575200000000000000002617160000000133220300001378000-3338973000074650001324000000003789240001113340000000-65321000196128000-465090000-465090005730600010797000-9686000-11732000968600011732000AuditedQualified opinionKSMC & Associatestrue2027-05-3163510330006351033000560144400056014440001836190001836190000.10.1760108300076010830007601083000760108300055099640005509964000During the year, there were certain delays in the deposit of statutory dues by the Parent Company. While some substantial statutory dues remained outstanding, the Parent Company continued its business and investment activities, including investments in shares and granting of inter-corporate deposits during the year. We were not provided sufficient appropriate audit evidence with respect to business rationale of such investments and deposits and hence in view of this, we are unable to determine the impact of the said matters on the accompanying audited financial results. Qualified opinionWhether appeared first timeNAThe qualification arises from the audit report on the consolidated financial results of Vikas Lifecare Limited ("the Parent" / "the Company") and its subsidiaries and associates (together, "the Group"), in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; and (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date. <br /> <br /> The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the consolidated financial results for the quarter and year ended March 31, 2026. The Company has initiated payment of outstanding statutory dues and expects to regularise the outstanding balances within the prescribed timelines, subject to cash flow availability. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals, the group has assessed the recoverability of the inter-corporate deposits and carrying value of investments and, based on available information, no impairment provision is considered necessary. Based on its present assessment, the management considers the carrying values of such investments and the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. <br /> <br /> The related party transactions were entered into in the ordinary course of business and on an arm's length basis, and the Company is in the process of obtaining the requisite shareholder approval in respect of the material related party transactions in accordance with Regulation 23 of the SEBI LODR Regulations and Section 188 of the Companies Act, 2013, read with the applicable provisions thereof. <br /> <br /> Accordingly, in the management's view, the impact of the aforesaid qualification is presently not ascertainable / quantifiable and, based on the information available as on date, the same is not expected to have any material adverse impact on the standalone financial results of the Company for the quarter and year ended March 31, 2026. <br /> NAIn the absence of sufficient appropriate evidence regarding the business rationale, regulatory compliance and potential consequential implications, including any impact arising from regulatory proceedings, the auditor is unable to determine the impact, including whether any adjustments may be necessary to the accompanying consolidated financial results for the quarter and year ended March 31, 2026.During the year ending 31st March 2026, the Parent Company has entered into related party transactions, inter alia, in the nature of inter-corporate deposits, acquisition of investments and other transactions with its promoter group entities, subsidiaries including step down subsidiaries and/or associates and other parties which are considered material related party transactions in accordance with the provisions of Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”). Such transactions are also subject to compliance with the applicable provisions of Section 188 of the Companies Act, 2013 and other applicable provisions, if any. <br /> As per the applicable provisions of the Companies Act, 2013 and Regulation 23 of the SEBI LODR Regulations, prior approval of the shareholders, wherever applicable, is required for such transactions. <br /> As represented to us, the Parent Company is in the process of obtaining the requisite approvals for the aforesaid transactions, which had not been obtained up to the date of approval of these financial results. <br /> Accordingly, we are unable to determine the impact, if any, of the above matter, including the consequential implications arising from non-compliance with the applicable regulatory requirements, if any, on the accompanying financial results. <br /> Qualified opinionWhether appeared first timeNAThe qualification arises from the audit report on the consolidated financial results of Vikas Lifecare Limited ("the Parent" / "the Company") and its subsidiaries and associates (together, "the Group"), in respect of (a) certain delays in the deposit of statutory dues, read with the Company's continued investment activities during the year, including investments in shares and the grant of inter-corporate deposits; and (b) material related party transactions for which the requisite approvals were stated to be in the process of being obtained as on that date. <br /> <br /> The management has assessed each of the aforesaid matters as it pertains to the Company and its subsidiaries and is of the view that the same do not warrant any adjustment to the consolidated financial results for the quarter and year ended March 31, 2026. The Company has initiated payment of outstanding statutory dues and expects to regularise the outstanding balances within the prescribed timelines, subject to cash flow availability. The investments and inter-corporate deposits were made in the ordinary course of the Company's business and investment activities, for bona fide commercial considerations and with the requisite internal approvals, the group has assessed the recoverability of the inter-corporate deposits and carrying value of investments and, based on available information, no impairment provision is considered necessary. Based on its present assessment, the management considers the carrying values of such investments and the amounts recoverable in the ordinary course, and does not presently foresee any diminution or shortfall requiring recognition in the financial results. <br /> <br /> The related party transactions were entered into in the ordinary course of business and on an arm's length basis, and the Company is in the process of obtaining the requisite shareholder approval in respect of the material related party transactions in accordance with Regulation 23 of the SEBI LODR Regulations and Section 188 of the Companies Act, 2013, read with the applicable provisions thereof. <br /> <br /> Accordingly, in the management's view, the impact of the aforesaid qualification is presently not ascertainable / quantifiable and, based on the information available as on date, the same is not expected to have any material adverse impact on the standalone financial results of the Company for the quarter and year ended March 31, 2026.NAIn the absence of sufficient appropriate evidence regarding the business rationale, regulatory compliance and potential consequential implications, including any impact arising from regulatory proceedings, the auditor is unable to determine the impact, including whether any adjustments may be necessary to the accompanying consolidated financial results for the quarter and year ended March 31, 2026.Sundeep Kumar DhawanChandan KumarRicha SharmaSachin SinghalDelhi2026-06-24