VISHWAS2025-10-012026-03-31VISHWAS2026-03-31VISHWAS2025-03-31VISHWAS2025-04-012026-03-31VISHWAS2025-10-012026-03-31in-capmkt:OtherExpenses1MemberVISHWAS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberVISHWAS2026-03-31OtherLongTermLiabilitiesDomain1VISHWAS2026-03-31OtherCurrentLiabilitiesDomain1VISHWAS2026-03-31OtherNoncurrentAssetsDomain1VISHWAS2026-03-31OtherCurrentAssetsDomain1VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain1VISHWAS2025-09-30RelatedPartyTransactionDomain1VISHWAS2026-03-31RelatedPartyTransactionDomain1VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain2VISHWAS2025-09-30RelatedPartyTransactionDomain2VISHWAS2026-03-31RelatedPartyTransactionDomain2VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain3VISHWAS2025-09-30RelatedPartyTransactionDomain3VISHWAS2026-03-31RelatedPartyTransactionDomain3VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain4VISHWAS2025-09-30RelatedPartyTransactionDomain4VISHWAS2026-03-31RelatedPartyTransactionDomain4VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain5VISHWAS2025-09-30RelatedPartyTransactionDomain5VISHWAS2026-03-31RelatedPartyTransactionDomain5VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain6VISHWAS2025-09-30RelatedPartyTransactionDomain6VISHWAS2026-03-31RelatedPartyTransactionDomain6VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain7VISHWAS2025-09-30RelatedPartyTransactionDomain7VISHWAS2026-03-31RelatedPartyTransactionDomain7VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain8VISHWAS2025-09-30RelatedPartyTransactionDomain8VISHWAS2026-03-31RelatedPartyTransactionDomain8VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain9VISHWAS2025-09-30RelatedPartyTransactionDomain9VISHWAS2026-03-31RelatedPartyTransactionDomain9VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain10VISHWAS2025-09-30RelatedPartyTransactionDomain10VISHWAS2026-03-31RelatedPartyTransactionDomain10VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain11VISHWAS2025-09-30RelatedPartyTransactionDomain11VISHWAS2026-03-31RelatedPartyTransactionDomain11VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain12VISHWAS2025-09-30RelatedPartyTransactionDomain12VISHWAS2026-03-31RelatedPartyTransactionDomain12VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain13VISHWAS2025-09-30RelatedPartyTransactionDomain13VISHWAS2026-03-31RelatedPartyTransactionDomain13VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain14VISHWAS2025-09-30RelatedPartyTransactionDomain14VISHWAS2026-03-31RelatedPartyTransactionDomain14VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain15VISHWAS2025-09-30RelatedPartyTransactionDomain15VISHWAS2026-03-31RelatedPartyTransactionDomain15VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain16VISHWAS2025-09-30RelatedPartyTransactionDomain16VISHWAS2026-03-31RelatedPartyTransactionDomain16VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain17VISHWAS2025-09-30RelatedPartyTransactionDomain17VISHWAS2026-03-31RelatedPartyTransactionDomain17VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain18VISHWAS2025-09-30RelatedPartyTransactionDomain18VISHWAS2026-03-31RelatedPartyTransactionDomain18VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain19VISHWAS2025-09-30RelatedPartyTransactionDomain19VISHWAS2026-03-31RelatedPartyTransactionDomain19VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain20VISHWAS2025-09-30RelatedPartyTransactionDomain20VISHWAS2026-03-31RelatedPartyTransactionDomain20VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain21VISHWAS2025-09-30RelatedPartyTransactionDomain21VISHWAS2026-03-31RelatedPartyTransactionDomain21VISHWAS2025-10-012026-03-31RelatedPartyTransactionDomain22VISHWAS2025-09-30RelatedPartyTransactionDomain22VISHWAS2026-03-31RelatedPartyTransactionDomain22VISHWAS2025-10-012026-03-31AuditorDomain1VISHWAS2026-03-31Statement1VISHWAS2025-10-012026-03-31Statement1VISHWAS2026-03-31StatementDynamic1I1Statement1VISHWAS2026-03-31StatementDynamic1I2Statement1VISHWAS2026-03-31StatementDynamic1I3Statement1VISHWAS2026-03-31StatementDynamic1I4Statement1VISHWAS2026-03-31StatementDynamic1I5Statement1VISHWAS2026-03-31StatementDynamic1I6Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000VISHWASNOTLISTEDINE0S2E01016VISHWAS AGRI SEEDS LIMITEDSMEEquity2025-04-012026-03-312026-05-302026-05-25INRLakhsHalf YearlyYearlySingle segmentOther Agricultural Products2026-05-3017:00:002026-05-3018:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2023-12-14www.vishwasagriseeds.comtrue1falseThis is not applicable to the Company.2025-10-012026-03-31AuditedStandalone561552000212200056367400042296700005755000014245000185600001066500035426000559413000426100004261000042610001473000365000183800024230000002423000242300010000000000000100.240.240.00930.00450.0123Notes: <BR> 1. The above audited financial statement Six Months and Year Ended on March 31, 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 30th May, 2026 and Statutory Auditors of the Company have carried out audit of the same. <BR> 2. The Company does not have more than one reportable segment in Terms of Accounting Standard 17: hence segment wise reporting is not applicable <BR> 3. As per MCA Notification No: G.S.R. 111 (E) dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2009 are exempted from Compulsory requirement of adoption of IND-AS. As the company is covered under exempted category, it has not adopted IND-AS for preparation of financial results. <BR> 4. These financial results prepared in accordance with the recognition and measurement principles of accounting standards (AS) prescribed under section 133 of the companies act 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India <BR> 5. During Financial Year 2024-25, Company had completed its Initial Public Offering ("IPO") of 30,00,000/- new equity share of face value of Rs.10/- each at premium of Rs.76/- per equity share aggregating to Rs.2580.00 Lakhs, Estimated Issue related expenses were Rs. 190.00 Lakhs and Net proceeds of the issue is Rs. 2390.00 Lakhs. Pursuant to the IPO, the equity shares of company have to get listed on the SME platform of NSE on 1st April, 2024. The Company has utilised the money raised by way of Initial-Public offer during the year for the purpose for which they were raised as under. <BR> OBJECTS FOR WHICH HAVE BEEN RAISED IN THE IPO AND DETAILS OF UTILISATION DEVIATION/VARIATION, IF ANY: <BR> <BR> Sr No. Particulars Modified Object, ifany Original Allocation(Rs in Lakhs) Modified allocation, if any Modified object, if any Funds Utilised upto 31/03/2026(Rs in Lakhs) Balance Remarks if any <BR> 1 To Furnish the Corporate Office building NA 400.00 (191.26) 208.74 208.74 - N.A. <BR> 2 To purchase Equipments for setting up Seed Testing laboratory NA 150.00 (150.00) - - - N.A. <BR> 3 To set-up Greenhouse (Fan-Pad System). NA 150.00 (133.59) 16.41 16.41 - N.A. <BR> 4 To install Roof Top Solar Monocrystalline Panels (129.6KW) NA 60.00 (25.00) 35 35.00 - N.A. <BR> 5 Additional Working Capital Requirement NA 1100.00 499.85 1599.85 1599.85 - N.A. <BR> 6 General Corporate Purpose NA 530.00 - 530.00 530.00 - N.A. <BR> 2390.00 - 2390.00 2390.00 - <BR> <BR> <BR> <BR> 6. Earning per shares is calculated on the weighted average of the company. Half yearly EPS is not annualized. <BR> 7. The figures for the half year ended March 2026 are the balancing figures between the audited figures in respect of full financial year and the figures upto half year ended September 2025. <BR> 8. Figures pertaining to previous years/ period have been regrouped/ reworked/ rearranged, reclassified and restated wherever considered necessary, to make then comparable with those of current year/period. <BR> 2025-04-012026-03-31AuditedStandalone1135777000257700011383540009838620000-27551000281690003776600021189000652720001108707000296470000296470000296470008308000-81000822700021420000000214200002142000010000000000000104192790002.142.140.00930.00950.0178Other Expenses35426000Other Expenses652720001000000004192790000519279000008890000000153800034140009385200039476300073200010268200010341400017955000117300051730500011304360002109270000000021092700010000184200000754800022032700003922560004821050002194000014822000187320009101090001130436000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.Other long tem liabilities1538000Other current liabilities17955000Other Non Current Assets7548000Other Current assets1873200037766000211890000000-51300000058442000-84123000-624210009499000-4822000-101240000-151991000-93549000-6390200000083170000-7221900000-7221900000000000058120000000000513000021080000-319100000-319100000061101000003776600000233350000023335000-520750000-52075000542690002194000Vishwas Agri Seeds Limited******Ashokbhai Shibabhai Gajera******Managing DirectorRemuneration1007000No Comment1007000150000150000Vishwas Agri Seeds Limited******Ashokbhai Shibabhai Gajera******Managing DirectorAny other transactionIts reimbursement of travelling expenses479000No Comment479000420000Vishwas Agri Seeds Limited******Ashokbhai Shibabhai Gajera******Managing DirectorLoan500000No Comment50000000Loan00Loan Received by companyVishwas Agri Seeds Limited******Ashokbhai Shibabhai Gajera******Managing DirectorLoan500000No Comment50000000Loan00Loan repaid by companyVishwas Agri Seeds Limited******Bharatbhai Shibabhai Gajera******DirectorRemuneration1007000No Comment1007000150000150000Vishwas Agri Seeds Limited******Bharatbhai Shibabhai Gajera******DirectorAny other transactionIts reimbursement of travelling expenses29000No Comment2900000Vishwas Agri Seeds Limited******Bharatbhai Shibabhai Gajera******DirectorLoan150000No Comment15000000Loan00Loan Received by companyVishwas Agri Seeds Limited******Bharatbhai Shibabhai Gajera******DirectorLoan150000No Comment15000000Loan00Loan Repaid by companyVishwas Agri Seeds Limited******Kalubhai Maganbhai Vekariya******PromoterRemuneration611000No Comment6110001000000Vishwas Agri Seeds Limited******Kalubhai Maganbhai Vekariya******PromoterAny other transactionIts reimbursement of travelling expenses108000No Comment10800000Vishwas Agri Seeds Limited******Maheshbhai Shibabhai Gajera******CFORemuneration600000No Comment6000009600087000Vishwas Agri Seeds Limited******Maheshbhai Shibabhai Gajera******CFOAny other transactionIts reimbursement of travelling expenses125000No Comment12500000Vishwas Agri Seeds Limited******Maheshbhai Shibabhai Gajera******CFOAdvance100000No Comment10000000Vishwas Agri Seeds Limited******Maheshbhai Shibabhai Gajera******CFOAdvance100000No Comment10000000Vishwas Agri Seeds Limited******Hirvi Harsh Shah******Company SecretaryRemuneration126000No Comment126000021000Vishwas Agri Seeds Limited******Darshanbhai Ashokbhai Gajera******Relative of KMP/PromoterRemuneration371000No Comment3710006000060000Vishwas Agri Seeds Limited******Abhibhai Maheshbhai Gajera******Relative of KMP/PromoterRemuneration40000No Comment40000040000Vishwas Agri Seeds Limited******Darshanbhai Ashokbhai Gajera******Relative of KMP/PromoterAny other transactionIts reimbursement of travelling expenses95000No Comment9500000Vishwas Agri Seeds Limited******Krushikar Farmers Producer Company Ltd.******Entities in which Key Management Personnel (KMP)/relative of KMP exercise significant influencePurchase of goods or services212040000No Comment21204000000Vishwas Agri Seeds Limited******Vraj Hybrid Seeds Ltd******Entities in which Key Management Personnel (KMP)/relative of KMP exercise significant influencePurchase of goods or services22739000No Comment227390002632400016181000Vishwas Agri Seeds Limited******Vraj Hybrid Seeds Ltd******Entities in which Key Management Personnel (KMP)/relative of KMP exercise significant influenceSale of goods or services37566000No Comment375660002632400016181000Vishwas Agri Seeds Limited******Vraj Hybrid Seeds Ltd******Entities in which Key Management Personnel (KMP)/relative of KMP exercise significant influenceAny other transactionExpenses paid on behalf213000No Comment2130002632400016181000278656000AuditedtrueSVJK AND ASSOCIATEStrue2026-11-30Public Issues2024-04-012580000002026-03-31falsetruetrue2025-09-24The Company has undertaken a comprehensive review of its operational priorities and resource allocation strategies in response to evolving business dynamics. Pursuant to this reassessment, the Company has decided to utilise a portion of the funds, earlier earmarked for specific purposes, towards meeting its working capital requirements. This reallocation is intended to strengthen the Company’s liquidity position, ensure continuity and efficiency in day-to-day operations, and enhance its ability to respond effectively to emerging business opportunities and challenges. The variation is aligned with the Company’s strategic objective of maintaining financial flexibility, supporting sustainable growth, and maximising long-term value for its stakeholders.The Committee has noted that there is no deviation.No CommentAshokbhai Shibabhai GajeraManaging DirectorAhmedabad2026-05-30Furnish the Corporate Office buildingRefer details4000000020874000208740000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.Purchase Equipments for setting up Seed Testing laboratoryRefer details15000000000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.Set-up Greenhouse (Fan-Pad System)Refer details15000000164100016410000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.Install Roof Top Solar Monocrystalline Panels (129.6KW)Refer details6000000350000035000000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.Additional Working Capital RequirementRefer details1100000001599850001599850000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.General Corporate PurposeRefer details5300000053000000530000000The Company proposes to vary the object of the Issue by reallocating the unutilised IPO Proceeds of Rs. 499.85 lakhs, originally earmarked for capital expenditure (including furnishing of the Corporate Office building, purchase of equipment for the Seed Testing Laboratory, establishment of a Greenhouse Fan-Pad System, and installation of Rooftop Solar Panels), towards meeting its additional working capital requirements. The said variation was approved by the Members through a Special Resolution passed via Postal Ballot (remote e-voting) vide notice dated 23rd August, 2025.