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		 &lt;BR&gt; 
3 The above standalone and consolidated unaudited financial results for the quarter and nine months ended              31-December-2025 were approved and taken on record in the Board Meeting held on 13.02.2026  after being reviewed and recommended by the Audit Committee on the same date and have been subjected to limited review by the statutory auditors of the Company. &lt;BR&gt; 
 &lt;BR&gt; 
5. The Board of Directors of the Company in its meeting held on 22-November-2025 has approved buy-back of its own shares through tender route under stock exchange mechanism in terms of proviso to clause (b) of sub section 2 of section 68 of the Companies Act, 2013 and other applicable regulations.  &lt;BR&gt; 
 &lt;BR&gt; 
6. On November 21st, 2025, the Government of India notified the four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 labour laws. The Company and Group has done a preliminary assessment and considered an impact of the changes and accordingly accounted additional expense of Rs 1.29 Lakh under 'Employee Benefits Expense'. The Company and Group continues to monitor the finalisation of the Central/State Rules and clarifications from the Government on other aspects of the Labour Codes and finalise the impact on the financial results, if any, as and when such clarifications are issued/rules are notified. &lt;BR&gt; 
	 &lt;BR&gt; 
9 Previousperiodfigureshavebeenregrouped/reclassifiedwherevernecessarytoconformtocurrentperiodclassificationandroundingofferrorshavebeenignored.Theamounts reflected as " 0 " or " - " in the financial information are values with less than rupees five hundred. &lt;BR&gt; 
	 &lt;BR&gt; 
10 These results are also available on the website of the Company viz. www.vlsfinance.com and post dissemination on the website of stock exchanges namely www.bseindia.com, www.nseindia.com and             www.cse-india.com. &lt;BR&gt; 
	 &lt;BR&gt; 
	By order of the Board	 &lt;BR&gt; 
	for VLS Finance Limited	 &lt;BR&gt; 
		 &lt;BR&gt; 
		 &lt;BR&gt; 
		 &lt;BR&gt; 
		S.K.AGARWAL &lt;BR&gt; 
	Place:  New Delhi	Managing Director &lt;BR&gt; 
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