The Board of Directors of Vellora Impact Limited met on 22nd July, 2026, from 05:00 p.m. to 05:30 p.m. and approved the Unaudited Financial Results for the quarter ended 30th June, 2026. The results were submitted in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, accompanied by a Limited Review Report from the statutory auditors.

Financial Results (Standalone, Rs. in Lakhs)

Income Statement Highlights:

  • Revenue from Operations: ₹14,192.10 lakhs for Q1 FY27 (30.06.2026), compared to ₹117.94 lakhs in Q4 FY26 (31.03.2026) and ₹116.86 lakhs in Q1 FY26 (30.06.2025)
  • Other Income: ₹0.00 lakhs for Q1 FY27, compared to ₹11.42 lakhs in Q4 FY26
  • Total Income: ₹14,192.10 lakhs for Q1 FY27
  • Cost of Materials Consumed: ₹0.00 lakhs for Q1 FY27
  • Purchase of Stock-in-Trade: ₹13,565.99 lakhs for Q1 FY27
  • Changes in Inventories: (₹193.85) lakhs for Q1 FY27
  • Employee Benefit Expense: ₹18.81 lakhs for Q1 FY27
  • Finance Cost: ₹0.75 lakhs for Q1 FY27 (appears in Q4 FY26 column)
  • Depreciation & Amortization: ₹7.93 lakhs for Q1 FY27
  • Other Expenditure: ₹2.89 lakhs for Q1 FY27
  • Total Expenses: ₹13,401.77 lakhs for Q1 FY27
  • Profit Before Tax: ₹790.33 lakhs for Q1 FY27, compared to ₹69.66 lakhs in Q4 FY26 and (₹218.66) lakhs in Q1 FY26
  • Tax Expense: ₹0.00 lakhs for Q1 FY27 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Net Profit: ₹790.33 lakhs for Q1 FY27, compared to ₹21.12 lakhs in Q4 FY26 and (₹211.16) lakhs in Q1 FY26

Per Share Data:

  • Paid-up Equity Share Capital: ₹557.03 lakhs (Face Value: ₹10)
  • Basic EPS (Continuing Operations): ₹14.19 for Q1 FY27
  • Diluted EPS (Continuing Operations): ₹14.19 for Q1 FY27

Segment Reporting

The company has two reportable segments: Agriculture and Chemical.

Quarter Ended 30.06.2026:

  • Agriculture Segment Revenue: ₹14,192.10 lakhs
  • Agriculture Segment Operating Results (EBITDA): ₹798.27 lakhs
  • Agriculture Segment Profit Before Tax (PBT): ₹790.33 lakhs
  • Agriculture Segment Assets: ₹7,451.40 lakhs
  • Agriculture Segment Liabilities: ₹7,451.40 lakhs

Comparative Chemical Segment Data (Previous Periods):

  • Chemical Segment Revenue: ₹117.94 lakhs (Q4 FY26), ₹116.86 lakhs (Q1 FY26)
  • Chemical Segment Operating Results (EBITDA): ₹70.60 lakhs (Q4 FY26), (₹209.49) lakhs (Q1 FY26)
  • Chemical Segment Profit Before Tax (PBT): ₹59.47 lakhs (Q4 FY26), (₹211.16) lakhs (Q1 FY26)
  • Chemical Segment Assets: ₹404.00 lakhs (Q4 FY26), ₹834.11 lakhs (Q1 FY26)
  • Chemical Segment Liabilities: ₹404.00 lakhs (Q4 FY26), ₹834.11 lakhs (Q1 FY26)

Auditor's Limited Review Report

The statutory auditors, Chandabhoy & Jassoobhoy, issued a qualified opinion on the financial results. The qualification states:

1. The company is accounting for Gratuity and Leave Encashment on a cash basis, which is not in accordance with Ind AS 1 (Presentation of Financial Statements) and Ind AS 19 (Employee Benefits). This is contrary to Section 133 of the Companies Act, 2013. The extent of non-compliance in terms of value is not ascertainable.

2. The auditors also noted that during the quarter and half year ended 30th September 2025, the company discontinued its manufacturing operations. Machinery and building structures were dismantled and partially sold as scrap, with impairment provisions created for the remainder. However, during the year, these assets were sold at better-than-expected values, resulting in a reversal of impairment loss booked in the previous year.

3. From 1st January 2026 onwards, the company changed its business objective to information and technology services.

The audit opinion is qualified regarding these matters, and the qualification is noted as repetitive.

Management's Response to Audit Qualifications

In the Annexure I (Statement on Impact of Audit Qualifications), management stated:

  • The company has revised its business objectives and diversified into a new line of business
  • It has secured a significant revenue-generating contract during Q4 FY26
  • Management believes the change in business activities will not adversely affect the company's ability to continue as a going concern
  • For unquantified qualifications, management views them as having no material adverse impact on future operations

Additional Notes

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS).

Figures from previous periods have been regrouped and reclassified where necessary to facilitate comparison.

The meeting was held at the company's registered office: 26/Office, Newyork Trade Centre, Opp. Muktidham Derasar, Sarkhej Gandhinagar Highway, Thaltej, Ahmedabad, Gujarat, India, 380054.