5099662026-04-012026-06-305099662026-04-012026-06-30in-capmkt:OtherExpenses1Member5099662026-04-012026-06-30in-capmkt:OtherExpenses2Member5099662026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15099662026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15099662026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares509966VSTINDNOTLISTEDINE710A01016VST INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-07-282026-07-20INRLakhsQuarterlyFirst quarterSingle segmentTOBACCO AND RELATED PRODUCTS2026-07-2814:45:002026-07-2816:30:00Declaration of unmodified opinionfalsefalsethere are no loans and securities available2026-04-012026-06-30UnauditedStandalone8617100000197800000881490000012279000000-66000003579000000111700000654120000082321000005828000000582800000139400000192000001586000000424200000000042420000029000004271000001698600000102.52.5002.52.5Notes <br /> 1 The above mentioned results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 28th July 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 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 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 /> 4 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 /> 5 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 /> 6 With effect from 1st February, 2026 the Government of India reduced the levy of Compensation Cess on cigarettes to 'Nil' and at the same time GST and Excise Duty on the subject product was increased significantly. Due to such amendments in indirect taxes, the figures for 'Gross Sales' (net of GST and Compensation Cess) and 'Excise duty' are not comparable. <br /> 7 The figures for the quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the said financial year. <br /> Excise Duty6052500000Other Expenses488700000Income tax relating to items that will not be reclassified to profit or loss390000039000000Income tax relating to items that will be reclassified to profit or loss-1000000-100000002900000UnauditedtrueB S R & Associates LLPtrue2028-07-31