VLSFINANCE2024-07-012024-09-30 VLSFINANCE2024-07-012024-09-30 VLSFINANCE2024-07-012024-09-30in-bse-fin:OneOtherRevenueFromOperations01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:FourOtherRevenueFromOperations01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member VLSFINANCE2024-09-30 VLSFINANCE2024-09-30 VLSFINANCE2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member VLSFINANCE2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member VLSFINANCE2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member VLSFINANCE2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 511333 VLSFINANCE NOTLISTED VLS Finance Limited Equity 2024-04-01 2025-03-31 2024-11-13 2024-11-06 INR Lakhs Half yearly 2024-11-13 18:30:00 2024-11-13 20:40:00 true Cash Flow Indirect Not applicable Single segment Investment and Stock Broking 2024-07-01 2024-09-30 Unaudited Consolidated 38130000.00 116483000.00 0.00 0.00 635041000.00 0.00 0.00 0.00 2139000.00 791793000.00 36364000.00 828157000.00 0.00 0.00 0.00 21124000.00 405000.00 10443000.00 0.00 0.00 0.00 100000000.00 49531000.00 181503000.00 646654000.00 0.00 646654000.00 100507000.00 35107000.00 135614000.00 511040000.00 0.00 0.00 0.00 0.00 511040000.00 629399000.00 1140439000.00 511040000.00 0.00 1140440000.00 0.00 341325000.00 10 14.71 14.71 0.00 0.00 14.71 14.71 Notes: 3 The above standalone and consolidated unaudited financial results for the quarter and half year ended 30-September-2024 were approved and taken on record in the Board Meeting held on 13.11.2024 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. 7 The Board of Directors of the Company in its meeting held on 09-August-2024 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. The buyback so approved had opened from 30/08/2024 and closed on 05/09/2024. During this period 7,85,751 equity shares of Rs 10/- each have been bought back by the company at a rate of Rs 380/- per share. A total sum of Rs 2985.85 lakhs (excluding transaction costs) was utilised for the said buyback. Post buyback the paid up share capital of the Company is Rs 3413.25 Lakhs (including Rs 12.22 Lakhs being the amount forfeited on 4,67,500 equity shares) comprising 3,40,10,241 equity shares of Rs 10/- each. Requisite compliances under applicable regulations have been made in respect of aforesaid buyback including for extinguishment of said shares so bought back. Accordingly, EPS has been calculated on weighted average number of shares as on 30-Sep-2024 in accordance with IND-AS 33. 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. By order of the Board for VLS Finance Limited S.K.AGARWAL Place: New Delhi Managing Director Date: 13th Nov 2024 DIN:00106763 Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 75662000.00 130427000.00 0.00 0.00 1884109000.00 0.00 0.00 0.00 4763000.00 2094961000.00 53241000.00 2148202000.00 0.00 0.00 0.00 45698000.00 862000.00 23080000.00 0.00 0.00 0.00 100000000.00 95679000.00 265319000.00 1882883000.00 0.00 1882883000.00 290207000.00 149248000.00 439455000.00 1443428000.00 0.00 0.00 0.00 0.00 1443428000.00 1507899000.00 2951327000.00 1443428000.00 0.00 2951327000.00 0.00 341325000.00 10 0.00 41.55 41.55 0.00 0.00 41.55 41.55 Other Operating Revenue 2139000.00 Other Operating Revenue 4763000.00 Other Expenses 49531000.00 Other Expenses 95679000.00 1690980000.00 156892000.00 0.00 4590000.00 28588000.00 82189000.00 33971126000.00 1506698000.00 37441063000.00 0.00 0.00 0.00 627066000.00 0.00 648958000.00 0.00 0.00 0.00 12000.00 9475000.00 1285511000.00 38726574000.00 341325000.00 31996469000.00 32337786000.00 0.00 0.00 0.00 47160000.00 0.00 3304000.00 0.00 0.00 0.00 0.00 114546000.00 165010000.00 172768000.00 59704000.00 5978456000.00 12850000.00 6223778000.00 38726574000.00 Gain/(Loss) arising on Defined Employee Benefits 444000.00 Gain/(Loss) arising on Fair Valuation of Investments 753185000.00 Gain/(Loss) arising on Defined Employee Benefits 747000.00 Gain/(Loss) arising on Fair Valuation of Investments 1894549000.00 753629000.00 1895296000.00 120944000.00 379659000.00 Gain/(Loss) arising on fair value of bonds/debentures -4391000.00 Gain/(Loss) arising on fair value of bonds/debentures -10340000.00 -4391000.00 -10340000.00 -1105000.00 -2602000.00 629399000.00 1507899000.00 0.00 0.00 162511000.00 0.00 0.00 0.00 94283000.00 97435000.00 -17413000.00 40885000.00 0.00 -1783000.00 -6773000.00 23080000.00 0.00 19588000.00 100000000.00 -792000.00 3062000.00 0.00 130427000.00 34255000.00 0.00 0.00 12724000.00 0.00 0.00 1173000.00 0.00 337850000.00 2220733000.00 0.00 0.00 0.00 139488000.00 0.00 2081245000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4252000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 130427000.00 34255000.00 0.00 -495739000.00 0.00 -326805000.00 0.00 0.00 0.00 0.00 354916000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -354916000.00 1399524000.00 0.00 1399524000.00 291456000.00 1690980000.00