Vindhya Telelinks Limited Q2 FY27 Financial Results Disclosure

Key Financial Figures - Standalone (₹ in lakhs)

Income Statement:

  • Q2 FY27 Revenue from Operations: ₹83,756.80 (vs ₹94,910.35 in Q2 FY26, -11.8% YoY)
  • Q2 FY27 Total Income: ₹85,263.86 (vs ₹96,008.04 in Q2 FY26)
  • H1 FY27 Revenue from Operations: ₹155,333.88 (vs ₹185,071.35 in H1 FY26, -16.1%)
  • Q2 FY27 Profit Before Tax: ₹7,329.16 (vs ₹4,001.25 in Q2 FY26, +83.2% YoY)
  • Q2 FY27 Net Profit: ₹5,781.42 (vs ₹3,170.70 in Q2 FY26, +82.3% YoY)
  • H1 FY27 Net Profit: ₹8,591.39 (vs ₹5,260.61 in H1 FY26, +63.3%)

Tax Expense:

  • Q2 FY27 Current Tax: ₹1,552.89
  • Q2 FY27 Deferred Tax Credit: ₹(5.26)
  • H1 FY27 Current Tax: ₹2,548.89

Earnings Per Share:

  • Q2 FY27 Basic & Diluted EPS: ₹48.78 (vs ₹26.76 in Q2 FY26)
  • H1 FY27 Basic & Diluted EPS: ₹72.50 (vs ₹44.39 in H1 FY26)

Other Comprehensive Income:

  • Q2 FY27 Total OCI: ₹8,783.36 (vs ₹(1,074.86) in Q2 FY26)
  • Q2 FY27 Total Comprehensive Income: ₹14,564.78 (vs ₹2,095.84 in Q2 FY26)

Capital Structure:

  • Paid-up Equity Share Capital: ₹1,185.09 lakhs (face value ₹10 per share)
  • Other Equity: ₹160,438.44 lakhs (as of 30/09/2026)

Segment-wise Performance - Standalone (₹ in lakhs)

Cables Segment:

  • Q2 FY27 Revenue: ₹33,148.54 (vs ₹20,288.09 in Q2 FY26, +63.4% YoY)
  • Q2 FY27 Segment Results: ₹6,361.24 (vs ₹1,055.53 in Q2 FY26)

EPC Segment:

  • Q2 FY27 Revenue: ₹51,285.14 (vs ₹75,365.99 in Q2 FY26, -31.9% YoY)
  • Q2 FY27 Segment Results: ₹3,678.08 (vs ₹5,553.62 in Q2 FY26)

Total Segment Assets: ₹460,577.69 lakhs

Total Segment Liabilities: ₹312,807.89 lakhs

Balance Sheet Position - Standalone (₹ in lakhs)

Total Assets: ₹471,029.05 (vs ₹459,199.63 as of 31/03/2026)

Total Equity: ₹161,623.53 (vs ₹140,097.50 as of 31/03/2026)

Total Liabilities: ₹309,405.52 (vs ₹319,102.13 as of 31/03/2026)

Cash Flow Statement - Standalone (₹ in lakhs)

H1 FY27 Operating Activities:

  • Cash generated from operations: ₹705.22 (vs ₹(23,173.43) in H1 FY26)
  • Direct taxes paid (net of refunds): ₹(1,052.05)

H1 FY27 Investing Activities:

  • Purchase of property, plant & equipment: ₹(4,181.51)
  • Net cash flow from investing: ₹(1,225.23)

H1 FY27 Financing Activities:

  • Proceeds from long-term borrowings: ₹13,484.62
  • Repayment of long-term borrowings: ₹(4,418.34)
  • Net cash flow from financing: ₹864.56

Consolidated Financial Results (₹ in lakhs)

Q2 FY27 Consolidated:

  • Revenue from Operations: ₹84,066.43 (vs ₹95,983.16 in Q2 FY26, -12.4% YoY)
  • Total Income: ₹88,535.40 (vs ₹99,297.47 in Q2 FY26)
  • Profit Before Tax: ₹10,212.30 (vs ₹8,075.63 in Q2 FY26, +26.5% YoY)
  • Net Profit: ₹7,936.63 (vs ₹6,176.66 in Q2 FY26, +28.5% YoY)
  • Total Comprehensive Income: ₹18,501.81 (vs ₹(518.08) in Q2 FY26)
  • EPS: ₹66.97 (vs ₹52.12 in Q2 FY26)

H1 FY27 Consolidated:

  • Revenue from Operations: ₹155,956.36 (vs ₹186,735.14 in H1 FY26, -16.5%)
  • Net Profit: ₹15,038.00 (vs ₹12,345.69 in H1 FY26, +21.8%)
  • EPS: ₹130.82 (vs ₹104.18 in H1 FY26)

Amalgamation Update with Birla Cable Limited

The Board of Directors approved a Scheme of Amalgamation on 21st March 2026 for amalgamation of Birla Cable Limited into Vindhya Telelinks Limited with appointed date of 1st April 2026. Key terms:

  • Exchange ratio: 10 equity shares of Vindhya (face value ₹10) for every 115 equity shares of Birla Cable (face value ₹10)
  • Equity shares held by either company in the other will stand cancelled
  • During Q2 FY27, received 'No Objection' from NSE and 'No Adverse Observations' from BSE
  • First Motion application filed with NCLT for convening meetings of shareholders and creditors
  • Scheme subject to statutory and regulatory approvals including NCLT sanction

Restatement of Comparative Figures

The company retrospectively restated consolidated financial statements to include three wholly owned subsidiaries (August Agents Ltd., Insilco Agents Ltd., and Laneseda Agents Ltd.). Impact included:

  • Q2 FY25 Revenue increased from ₹97,080.93 lakhs to ₹99,297.47 lakhs
  • H1 FY25 Revenue increased from ₹188,329.32 lakhs to ₹190,937.98 lakhs
  • Total assets as of 31/03/2026 increased from ₹836,259.98 lakhs to ₹842,284.86 lakhs

Auditor's Review

V. Sankar Aiyar & Co., Chartered Accountants (Firm Regn. No. 109208W) conducted limited review of both standalone and consolidated results. Their report states:

  • Conducted review in accordance with SRE 2410
  • Nothing came to their attention suggesting material misstatement
  • Consolidated results include 2 joint operations, 4 subsidiaries, and 3 associates
  • Some subsidiary and associate results were reviewed by other auditors or provided by management