VMARCIND2026-04-012026-06-30VMARCIND2026-04-012026-06-30in-capmkt:OtherExpenses1MemberVMARCIND2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1VMARCIND2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares000000VMARCINDNOTLISTEDINE0GXK01018V MARC INDIA LIMITEDSMEEquity2026-04-012027-03-312026-08-122026-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacturing & Sales of Wires & Cables2026-08-1216:00:002026-08-1218:42:00Not applicablefalsefalseNA2026-04-012026-06-30UnauditedStandalone5555053000112270005566280000555051500078966000-1162855000209047000158977000815720002846710005200893000365387000036538700093271000-134250007984600002855410000000285541000-894000284647000244207000101.951.95001.951.95 <br /> <br /> See accompaning notes to the Financial Results <br /> <br /> 1 The above standalone results, were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on August 12, 2026. <br /> <br /> 2 The company has only one segment of activity, namely "Electricals". Accordingly, the Company does not have any separate reportable operating segments and, therefore, segment-wise information as contemplated under Ind AS 108 has not been presented. <br /> <br /> 3 The financial results of the Company have been prepared in accordance with Indian Accounting Standards (lnd AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The Company adopted lnd AS from 1st April, 2025, and accordingly, these financial results (Including for all the periods presented in accordance with lnd AS 101 - First-time Adoption of Indian Accounting Standards) have been prepared. <br /> 4 The format for Un-audited quarterly results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to comply with requirements of SEBI's Circular dated July 5, 2016, Ind AS and Sechedule III (Division II) to the Companies Act, 2013 applicable to companies that are required to comply with Ind AS. <br /> <br /> 5 During the previous financial year, the Company had published only half-yearly / yearly financial results prepared in accordance with the accounting standards notified under Section 133 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 (Previous GAAP). Consequently, corresponding quarterly financial information for the comparative periods was not previously prepared or published.Accordingly, the comparative quarterly financial information presented for the corresponding periods has been derived from the audited/reviewed half-yearly financial information and underlying accounting records after giving effect to the Ind AS transition adjustments. Such quarterly financial information has been prepared solely for the purpose of presenting comparative quarterly results in compliance with the requirements of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and has not been previously subjected to a separate audit or limited review.The management believes that the comparative quarterly financial information so presented fairly reflects the results of operations for the respective periods in accordance with the recognition and measurement principles prescribed under Ind AS. <br /> <br /> 6 Consequent to transition from the previous IGAAP to Ind AS, the reconciliation of Equity and Standalone Net Profit is provided below for the previous period in accordance with the requirements of Paragraph 32 of Ind AS 101, "First Time Adoption of Ind AS". <br /> <br /> Reconciliation between Profit as previously reported and total comprehensive income as per Ind AS <br /> Particulars Year Ended 31st March 2026 <br /> Net profit after tax under previous GAAP 10,007.68 <br /> Impact of Right to use 144.59 <br /> Expected credit loss -146.89 <br /> Tax relating to the above items -98.68 <br /> Total Comprehensive Income under IND AS 9,906.70 <br /> <br /> 7 The Company is publishing its quarterly financial results for the quarter ended June 30, 2026 for the first time pursuant to the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Prior to the current financial year, the Company was required to publish and had been publishing only half-yearly financial results. <br /> <br /> Accordingly, the figures for the quarter ended March 31,2026 represent the balancing figures between the audited financial results for the financial year ended March 31,2026 and the unpublished and unaudited year-to-date financial results for the period end December 31,2025. The year-to-date figures for the said period had been prepared by the Management with due care and diligence. <br /> <br /> The quarterly financial information presented has been prepared by the Management with due care and diligence to ensure that it presents a true and fair view of the Company's financial performance and complies with the applicable requirements of the Companies Act, 2013, the Indian Accounting Standards (Ind AS) and the SEBI (LODR) Regulations. The Management has exercised appropriate judgment and applied consistent accounting policies in the preparation of the quarterly figures. <br /> <br /> 8 Pursuant to the approval of the shareholders and other applicable statutory/regulatory approvals, the Company has allotted fully paid-up bonus equity shares in the ratio 5:1 to the eligible shareholders whose names appeared in the Register of Members/Beneficial Owners as on the Record Date, i.e.July 7, 2026. <br /> <br /> Accordingly, in accordance with Ind AS 33 – Earnings per Share the basic and diluted earnings per share (EPS) for the quarter ended 30 June 2026 and for all comparative periods presented have been adjusted retrospectively to give effect to the bonus issue, as if the bonus shares had been in issue from the beginning of the earliest period presented. <br /> <br /> The bonus issue, being a non-adjusting event after the reporting period, has not impacted the recognition and measurement of the financial results for the quarter ended 30 June 2026, except for the retrospective restatement of EPS. <br /> <br /> 9 Previous period figures have been regrouped / re-classified wherever necessary. <br /> <br /> For and on behalf of Board of Directors of <br /> V-MARC INDIA LIMITED <br /> <br /> Vikas Garg <br /> Managing Director <br /> DIN:05268238 <br /> <br /> Other Expenses284671000Remeasurement of defined benefit obligation-1194000Income tax relating to remeasurement of defined benefit plans300000-8940000-894000