5113332025-10-012025-12-315113332025-04-012025-12-315113332025-10-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5113332025-04-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5113332025-10-012025-12-31in-capmkt:OtherExpenses1Member5113332025-04-012025-12-31in-capmkt:OtherExpenses1Member5113332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15113332025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25113332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15113332025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25113332025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15113332025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares511333VLSFINANCENOTLISTEDINE709A01018VLS FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-02INRLakhsQuarterlyThird quarterSingle segmentInvestment and Stock Broking2026-02-1311:40:002026-02-1315:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated27889000993200000253319000000719000291859000242250003160840000002481700035100088770000000377090007175400024433000002443300001198900051870000638590001804710000000180471000-870779000-6903080001804710000-6903080000341325000105.315.31005.315.31Notes: 1. These Unaudited financial results have been prepared in accordance with the requirements of Regulation 33 and other applicable provisions of the listing regulations, read with SEBl Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 to the extent applicable and is in conformity with the applicable IndianAccounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with relevant rules issued there-under and other accounting principles generally accepted in India. <BR> 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. <BR> 4. The consolidated Unaudited financial results include the Unaudited financial results for the quarter and nine months ended 31-dec-2025 of the subsidiaries VLS Securities Limited (100%), VLS Asset Management Limited (99.15%) and VLS Sunnivesh Limited (formerly known as VLS Real Estate Limited) (100%). The Unaudited financial results of VLS Capital Ltd. for the same period have been consolidated as an associate under equity method of accounting. <BR> 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. <BR> 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. <BR> 8.The Company operates in single segment viz. investments and dealing in Shares/Securities & Derivatives, hence segment-wise reporting has not been made. <BR> 9. Previous period figures have been regrouped / reclassified wherever necessary to conform to current period classification and rounding off errors have been ignored. The amounts reflected as " 0 " or " - " in the financial information are values with less than rupees five hundred. <BR> 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. <BR> <BR> <BR> <BR> By order of the Board <BR> for VLS Finance Limited <BR> <BR> <BR> <BR> S.K.AGARWAL <BR> Place: New Delhi Managing Director <BR> Date: 13th Feb 2026 DIN:00106763 <BR> 2025-04-012025-12-31UnauditedConsolidated71982000155798000001153067000000203200013828790007194100014548200000007121200011290002718800000009791800019744700012573730000125737300051137000243307000294444000962929000000096292900017826600011411950009629290000114119500003413250001028.3128.310028.3128.31Other Operating Income719000Other Operating Income2032000Other expenses37709000Other expenses97918000Gain/(Loss) arising on Defined Employee Benefits-1546000Gain/(Loss) arising on fair valuation of Investments-1175005000-1176551000Gain/(Loss) arising on Defined Employee Benefits-4188000Gain/(Loss) arising on fair valuation of Investments191397000187209000-3059030006277000Gain / (Loss) arising on fair value of bonds/debentures-176000-176000Gain / (Loss) arising on fair value of bonds/debentures-3563000-3563000-45000-897000-870779000178266000