The Board Meeting commenced at 02:45 P.M. and concluded at 06:05 P.M.

The results were also made available on the company website: www.vippyspinpro.com.

Financial Results (Quarter Ended 30th September, 2026)

Income:

  • Revenue from Operations: ₹11,599.41 lakhs
  • Other Income: ₹89.31 lakhs
  • Total Income from Operation: ₹11,688.72 lakhs

Expenses:

  • Cost of Materials consumed: ₹8,665.54 lakhs
  • Changes in Inventory of Finished goods, Work-in-progress and Stock-in-trade: ₹94.13 lakhs
  • Employee Benefits Expenses: ₹132.21 lakhs
  • Finance Costs: ₹174.78 lakhs
  • Depreciation and Amortisation expense: ₹466.36 lakhs
  • Other expenses: ₹1,238.48 lakhs
  • Total Expenses: ₹10,771.50 lakhs

Profitability:

  • Profit from ordinary activities before Exceptional items and tax: ₹917.22 lakhs
  • Profit before tax: ₹917.22 lakhs

Tax Expense:

  • Current tax: ₹232.89 lakhs
  • Deferred tax: ₹2.30 lakhs
  • Total Tax Expenses: ₹235.19 lakhs

Net Result:

  • Profit for the period from continuing operation: ₹682.03 lakhs
  • Profit for the period: ₹682.03 lakhs

Other Comprehensive Income:

  • Total Other Comprehensive Income, net of income tax: ₹9.17 lakhs
  • Total Comprehensive Income for the period: ₹691.20 lakhs

Share Data:

  • Paid-up equity share capital (face value of ₹10/- per share): ₹587.00 lakhs
  • Basic/Diluted EPS: ₹11.62

Comparative Performance

Quarter Comparison (30.09.2026 vs 30.09.2025):

  • Revenue from Operations increased from ₹5,283.08 lakhs to ₹11,599.41 lakhs
  • Profit for the period increased from ₹274.72 lakhs to ₹682.03 lakhs
  • EPS increased from ₹4.68 to ₹11.62

Half-Year Performance (30.09.2026):

  • Revenue from Operations: ₹22,625.61 lakhs
  • Other Income: ₹156.60 lakhs
  • Total Income: ₹22,782.21 lakhs
  • Profit for the period: ₹1,273.32 lakhs
  • Basic/Diluted EPS: ₹21.69

Balance Sheet Position (as at 30th September, 2026)

Assets:

  • Total Assets: ₹21,510.32 lakhs
  • Non-Current Assets: ₹11,044.47 lakhs (including Property, Plant and Equipment: ₹10,006.65 lakhs)
  • Current Assets: ₹10,465.85 lakhs (including Inventories: ₹2,575.18 lakhs, Trade receivables: ₹7,436.83 lakhs)

Equity and Liabilities:

  • Total Equity: ₹11,298.03 lakhs (Equity share capital: ₹587.00 lakhs, Other Equity: ₹10,711.03 lakhs)
  • Total Liabilities: ₹10,212.29 lakhs
  • Non-Current Liabilities: ₹6,681.22 lakhs (including Borrowings: ₹5,931.13 lakhs)
  • Current Liabilities: ₹3,531.07 lakhs (including Borrowings: ₹2,026.08 lakhs)

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Cash flow from operating activities: Net inflow of ₹3,656.73 lakhs
  • Cash flow from investing activities: Net outflow of ₹208.92 lakhs
  • Cash flow from financing activities: Net inflow of ₹8,009.90 lakhs
  • Net increase in cash and cash equivalents: ₹105.23 lakhs
  • Cash and cash equivalents at end of period: ₹106.47 lakhs

Notes to Financial Results

1. The results were reviewed and recommended by the Audit Committee and approved by the Board of Directors on November 05, 2026. The results have been reviewed by Statutory Auditors in terms of Regulation 33 of SEBI LODR Regulations, 2015.

2. The statement has been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS).

3. Segment-wise reporting as defined in Ind AS-108 is not applicable as the company operates in only one segment.

4. Regarding the new labour codes effective from November 21, 2025, the company has written back a liability of ₹18.15 lakhs in each quarter based on an actuarial valuation report and independent examination.

5. The current quarter figures are the balancing figure between unaudited figures for the half financial year and the unaudited published year-to-date figure up to the first quarter ended 30th June, 2026.

6. Previous period/year figures have been re-stated/re-grouped/re-arranged/reclassified and/or recasted wherever found necessary.