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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 opiniontruetrueNANAfalsetrue2020-02-13https://www.vlsfinance.com/wp-content/uploads/2022/01/Final_RPT-Policy_VLS.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone716790006012900000-955567000000-82375900014956000-80880300000019074000494000811000000002947700057155000-8659580000-865958000-22461000-233579000-256040000-6099180000000-609918000-1478230000-208814800031500900010-18.23-18.2300-18.23-18.233. 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 20262025-04-012026-03-31AuditedStandalone142107000171365000003761700000035108900081087000432176000000778150001623000351840000000123485000238107000194069000019406900014854000-18988000-41340001982030000000198203000-1276930000-10787270003150090001005.935.93005.935.93Other Expenses29477000Other Expenses123485000559553000160949000097946000224560008079200015219317000238507000163795200000145030006022320006270620000500018907000126270900017642229000315009000169528230001726783200017267832000143825000224000029940003743600018649500036387000146661000485400018790200037439700017642229000Other Financial assets238507000Other non-financial assets18907000Other financial liabilities37436000Other non-financial liabilities4854000Gain/(Loss) arising on Defined Employee Benefits2255000Gain/(Loss) arising on fair valuation of Investments-2058378000-2056123000Gain/(Loss) arising on Defined Employee Benefits-1199000Gain/(Loss) arising on fair valuation of Investments-1828628000-1829827000-582317000-559987000Gain / (Loss) arising on fair value of bonds/debentures-2756000-2756000Gain / (Loss) arising on fair value of bonds/debentures-6319000-63190001668000771000-1478230000-127693000000-889440000-330100000-113011000-31140001353770000-54540000351840000-127410000-37410000017136500085970000000-5003000019780000-287759000-93690000000525090000-1461990000000000000-1080001370038000000000000000000171365000859700000-11901840000000100000000000000051015000000-1051015000-23873980000-23873980002943919000556521000VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyAny other transactionPurchase of Securities (as share broker)0Approved wherever applicable782197000000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyAny other transactionSale of Securities (as share broker)0Approved wherever applicable789925700000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanySale of goods or services1200000Approved wherever applicable120000000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Capital Limited******Promoter GroupSale of goods or services240000Approved wherever applicable24000000-VLS Finance Limited******M/s Mehrotra And Mehrotra******Firm in which Subsidiaries Director is a PartnerSale of goods or services450000Approved wherever applicable45000000-VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyAny other transactionOther charges Paid (GST, STT, Stamp Duty)0Approved wherever applicable588300000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyAny other transactionInterest received on Margin Money Deposits0Approved wherever applicable528300000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******Shri M.P.Mehrotra******PromoterRemuneration0Approved wherever applicable023220002322000Disclosure as per relevant Accounting StandardsVLS Finance Limited******South Asian Enterprises Ltd******Promoter GroupSale of goods or services60000Approved wherever applicable6000000-VLS Finance Limited******VLS Capital Limited******Promoter GroupAny other transactionDividend0Approved wherever applicable010000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Mahesh Prasad Mehrotra (HUF)******Promoter GroupAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Ms. Sadhana Mehrotra******Promoter GroupAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Ms. Divya Mehrotra******DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Vls Commodities Private Limited******Promoter GroupAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri Vikas Mehrotra******Key Managerial PersonnelAny other transactionDividend0Approved wherever applicable152000729000577000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri Adesh Kumar Jain******Non-executive Independent DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Adesh Kumar Jain and Sons (HUF)******Enterprises in which Non-executive Independent Director and their relatives exercises Significant InfluenceAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Smt Alka Jain******Relative Non-executive Independent DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Smt Priyanka Jain******Relative Non-executive Independent DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri Shashank Jain******Relative Non-executive Independent DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Smt Sudha Aggarwal******Relative of Managing DirectorAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Smt Uma Soni******Relative of Director Finance & CFOAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******South Asian Enterprises Ltd******Promoter GroupAny other transactionDividend0Approved wherever applicable200020000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri S. K. Agarwal******Key Managerial PersonnelAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri M.P.Mehrotra******PromoterAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri K. K. Soni******Key Managerial PersonnelAny other transactionDividend0Approved wherever applicable000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Finance Limited******Shri Rajesh Jhalani******Non-Executive Non-Independent Director in Subsidiary Company (VSL and VAML)Any other transactionProfessional Consultancy Fee paid0Approved wherever applicable000VLS Finance Limited******Shri Rajesh Jhalani******Non-Executive Non-Independent Director in Subsidiary Company (VSL and VAML)Any other transactionReimbursement of expenses Paid21000Approved wherever applicable2100000VLS Finance Limited******M/s Mehrotra And Mehrotra******Firm in which Subsidiaries Director is a PartnerAny other transactionProfessional Consultancy Fee paid2400000Approved wherever applicable240000000VLS Finance Limited******M/s Mehrotra And Mehrotra******Firm in which Subsidiaries Director is a PartnerAny other transactionReimbursement of expenses Paid0Approved wherever applicable000VLS Finance Limited******Venus Vardan Partners LLP******Firm/LLP in which a director is a partnerAny other transactionAdvance Given0Approved wherever applicable000VLS Finance Limited******VLS Asset Management Limited******Subsidiary CompanyInvestment0Approved wherever applicable0701000701000Disclosure as per relevant Accounting StandardsVLS Finance Limited******VLS Sunnivesh Limited (formerly known as VLS Real Estate Limited)******Wholly Owned Subsidiary CompanyInvestment0Approved wherever applicable010000001000000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyInvestment0Approved wherever applicable0348316000348316000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Securities Limited******Wholly Owned Subsidiary CompanyAny other transactionOutstanding Balance at the end of year (excluding margin money deposits)0Approved wherever applicable029870004058000Not applicable in terms of per regulation 23(5) of SEBI LODR 2015VLS Finance Limited******VLS Asset Management Limited******Subsidiary CompanyAny other transactionFilling Fee & related expenses paid on behalf of subsidiary0Approved wherever applicable0969000969000Not applicable in terms of regulation 23(2)(b) of SEBI LODR 2015.VLS Securities Limited******VLS Finance Limited******Holding CompanySale of goods or services0Approved wherever applicable153000000Not applicable in terms of proviso to regulation 2 (zc) of listing regulations read with regulation 23 of listing regulations & other directives as applicable.VLS Securities Limited******Shri Rajesh Jhalani******Non-Executive Non-Independent Director in Subsidiary Company (VSL and VAML)Any other transactionProfessional Consultancy Fee paid360000Approved wherever applicable36000000Not applicable in terms of regulation 23(2)(b) of SEBI LODR 2015 read with fourth proviso to section 188(1) of The Companies Act 2013.15738808000AuditedtrueM/s Agiwal & Associatestrue2029-02-28