5113332026-04-012026-06-305113332026-04-012026-06-30in-capmkt:OtherExpenses1Member5113332026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15113332026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25113332026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares511333VLSFINANCENOTLISTEDINE709A01018VLS FINANCE LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRLakhsQuarterlyFirst quarterSingle segmentInvestment and Stock Broking2026-08-1114:40:002026-08-1117:30:00Not applicablefalsefalseNA2026-04-012026-06-30UnauditedStandalone2135400022354000001026370000000107007800016640000108671800000020630000281000656400000016700002670700055852000103086600001030866000215600001742320001957920008350740000000835074000163762700024727010003150090001026.6126.610026.6126.611. 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 Indian Accounting 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 /> <br /> 2. These Unaudited financial results have been prepared in accordance with Division III of Schedule III, in the format for financial statements of Non-Banking Financial Companies, as defined in the Companies (Indian Accounting Standards) (Amendment) Rules 2016 read with section 133 of the Companies Act, 2013. <br /> <br /> 3. The above standalone and consolidated unaudited financial results for the quarter ended 30-June-2026 were approved and taken on record in the Board Meeting held on 11.08.2026 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 /> <br /> 4. The consolidated Unaudited financial results include the Unaudited financial results for the quarter ended 30-Jun-2026 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. As informed by VLS Asset Management Limited, the said company has applied for striking off its name from the Register of Companies under Section 248(2) of the Companies Act, 2013, on account of there being no business activity in the said company since long. <br /> <br /> 9. 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 /> By order of the Board <br /> for VLS Finance Limited <br /> S.K.AGARWAL <br /> Place: New Delhi Managing Director <br /> Date: 11th August 2026 DIN:00106763Other expenses26707000Gain/(Loss) arising on Defined Employee Benefits-300000Gain/(Loss) arising on fair valuation of Investments19185750001918275000278346000Gain/(Loss) arising on fair value of bonds/debentures-2686000-2686000-3840001637627000