5113332026-01-012026-03-315113332026-03-315113332025-03-315113332025-04-012026-03-315113332026-01-012026-03-31in-capmkt:OtherRevenueFromOperations1Member5113332025-04-012026-03-31in-capmkt:OtherRevenueFromOperations1Member5113332026-01-012026-03-31in-capmkt:OtherExpenses1Member5113332025-04-012026-03-31in-capmkt:OtherExpenses1Member5113332026-03-31OtherFinancialAssetsDomain15113332026-03-31OtherNonFinancialAssetsDomain15113332026-03-31OtherFinancialLiabilitiesDomain15113332026-03-31OtherNonFinancialLiabilitiesDomain15113332026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15113332026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25113332025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15113332025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25113332026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15113332025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15113332026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares511333VLSFINANCENOTLISTEDINE709A01018VLS FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-11INRLakhsQuarterlyFourth quarterSingle segmentInvestment and Stock Broking2026-05-2615:30:002026-05-2619:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated722290001514900000-1076795000000811000-98860600014717000-97388900000023280000496000815300000003280400064733000-10386220000-1038622000-22094000-271105000-293199000-7454230000000-745423000-2931549000-3676972000-745423000-3676972000031500900010-22.29-22.2900-22.29-22.293. The above standalone and consolidated audited financial results for the quarter and Year ended 31-March-2026 were approved and taken on record in the Board Meeting held on 26.05.2026 after being reviewed and recommended by the Audit Committee on the same date and have been subjected to audit by the statutory auditors of the Company. <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 the Group have carried out assessment of the impact of these Labour Codes and have recognised the relevant expense, wherever applicable, under ‘Employee Benefits Expense’. <BR> 10. The Company operates in single segment hence segment-wise reporting has not been made. <BR> 11. 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> 12. 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> By order of the Board <BR> for VLS Finance Limited <BR> S.K.AGARWAL <BR> Managing Director <BR> DIN:00106763 <BR> Place: New Delhi <BR> Date: 13th Nov 20262025-04-012026-03-31AuditedConsolidated1442110001709470000076272000000284300039427300086658000480931000000944920001625000353410000000130722000262180000218751000021875100029043000-2779800012450002175060000000217506000-2753283000-2535777000217506000-253577700003150090001006.56.5006.56.5Other operating Income811000Other operating Income2843000Other Expenses32804000Other Expenses13072200070322200016306100097946000224560008117800019359074000365371000207923080000134700006022320006274100000188000162850001259585000220518930003150090002081811000021133119000-8000211331110002091300002993000299400037436000252553000044458000616494000527700066622900091878200022051893000Other Financial assets365371000Other non-financial assets16285000Other financial liabilities37436000Other non-financial liabilities5277000Gain/(Loss) arising on Defined Employee Benefits2617000Gain/(Loss) arising on fair valuation of Investments-4486826000-4484209000Gain/(Loss) arising on Defined Employee Benefits-1571000Gain/(Loss) arising on fair valuation of Investments-4295429000-4297000000-1557083000-1550806000Gain / (Loss) arising on fair value of bonds/debentures-2755000-2755000Gain / (Loss) arising on fair value of bonds/debentures-6318000-63180001668000771000-2931549000-275328300000-889440000-39080000-1918920000-31140001994710000-55180000353410000-127410000-390900000170946000107020000000-688890002733000-7941000-330959000-112208000000654100000-177618000000000000229000014757140000000000000000001709460001070200000-12942950000000100000000000000051015000000-1051015000-25229280000-25229280003222860000699932000AuditedtrueM/s Agiwal and Associatestrue2029-02-28