The Board considered and approved the Un-audited Financial Results (Standalone) for the quarter ended 30th June, 2026. The results were accompanied by a Limited Review Report issued by the statutory auditors, R.S. Bansal & Co. (Firm Registration Number: 000939C).

The financial results are presented in lakhs of Indian Rupees (Rs. in lakhs).

Key Financial Highlights for Quarter Ended 30th June, 2026 (Unaudited)

  • Total Income: ₹1,109.349 lakhs (₹11,093.49 lakhs)
  • Profit before tax: ₹81.550 lakhs (₹815.50 lakhs)
  • Total Tax Expense: ₹22.537 lakhs (₹225.37 lakhs), comprising:
  • Current tax: ₹23.292 lakhs (₹232.92 lakhs)
  • Deferred tax: (₹0.761 lakhs) (₹(7.61) lakhs)
  • Profit for the period from continuing operations: ₹59.129 lakhs (₹591.29 lakhs)
  • Other Comprehensive Income (net of tax): ₹4.247 lakhs (₹42.47 lakhs)
  • Total Comprehensive Income for the period: ₹63.376 lakhs (₹633.76 lakhs)
  • Paid-up equity share capital: ₹587.00 lakhs (face value of ₹10 per share)
  • Earnings Per Share (EPS) (Basic/Diluted): ₹10.07 (not annualized)

Comparative Financial Data

  • Income: Q1 FY27 income of ₹1,109.349 lakhs compares to ₹900.994 lakhs in Q1 FY26 (unaudited) and ₹716.929 lakhs in the quarter ended 30th June, 2025 (unaudited).
  • Profit: Q1 FY27 profit of ₹59.129 lakhs compares to ₹33.800 lakhs in Q1 FY26 (unaudited) and ₹40.252 lakhs in the quarter ended 30th June, 2025 (unaudited).
  • EPS: Q1 FY27 EPS of ₹10.07 compares to ₹5.76 in Q1 FY26 (unaudited) and ₹6.85 in the quarter ended 30th June, 2025 (unaudited).

Auditor's Review

R.S. Bansal & Co., represented by Partner Vijay Bansal (Membership Number 5344), issued a limited review report dated 10/08/2026 from Indore. The review was conducted under Standard on Review Engagements (SRE) 2410. The auditor concluded that nothing has come to their attention to believe that the statement contains any material misstatement. The financial results were prepared in accordance with Indian Accounting Standard (Ind AS) 34 and the requirements of Regulation 33.

Notes to Accounts

1. The results were approved by the Audit Committee and the Board of Directors in their meeting on August 10, 2026.

2. The results are prepared in accordance with Ind AS.

3. Segment reporting is not applicable as the company operates in a single segment.

4. The enactment of new labour codes resulted in a past service cost of ₹72.61 lakhs recognized under Employee Benefit Expenses for the year ended March 31, 2026, related to gratuity benefits.

5. Figures for the quarter ended March 31, 2025, are the balancing figures for the year ended March 31, 2026.

6. Previous period figures have been re-stated/re-grouped/re-arranged/re-classified/re-casted where necessary.

The results have been signed off by a Director on behalf of the Board on 10.08.2026 from Dewas. The results are also available on the company's website at www.vippyspinpro.com.