Summary of Key Information:

Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing: Outcome of Board Meeting and Quarterly Financial Results

Audit Opinion:

Limited Review Report - Clean opinion but with emphasis of matter regarding material uncertainty relating to going concern

Key Financial Highlights [₹ in Crore]:

Standalone Results:

Revenue from Operations: ₹120.44 crore (compared to ₹170.98 crore in Q1 FY25, representing a decrease)

Total Income: ₹120.50 crore

Net Profit: Loss of ₹9.56 crore (compared to profit of ₹4.33 crore in Q1 FY25)

EPS: Basic and Diluted (₹0.66) loss per share

Other Equity: Not specified for current quarter

Consolidated Results:

Revenue from Operations: ₹120.44 crore

Total Income: ₹120.50 crore

Net Profit: Loss of ₹9.56 crore attributable to owners of the company

EPS: Basic and Diluted (₹0.66) loss per share

Other Equity: (₹349.15) crore as of March 31, 2026

Expense Breakdown (Standalone):

Cost of Materials Consumed: ₹71.29 crore

Employee Benefit Expenses: ₹7.60 crore

Finance Costs: ₹7.93 crore

Depreciation and Amortization: ₹6.76 crore

Other Expenses: ₹52.60 crore

Segment-wise Performance:

The company has only one reportable operating segment - Ferro Alloys business as per Ind AS 108.

Corporate Actions:

Paid-up Equity Share Capital increased to ₹145.79 crore from ₹129.29 crore (face value ₹10 each)

During the quarter, the Preferential Issue Committee approved conversion and allotment of 1,65,00,000 warrants into equity shares upon receipt of ₹49.50 crore (75% balance consideration)

Total of 3,00,00,000 warrants converted to date, raising ₹140 crore used for repayment of debt to ACRE

Director Appointments/Changes:

1. Mr. Vishambhar Saran (DIN: 00121501) re-designated as Non-Executive Director designated as Chairman effective December 15, 2026

2. Mr. Vishal Agarwal (DIN: 00121539) re-appointed as Vice Chairman & Managing Director for 5 years effective June 25, 2027

3. Mr. Manoj Kumar (DIN: 06823891) re-appointed and re-designated as Joint Managing Director from September 15, 2026 to December 31, 2030

4. Ms. Ritu Bajaj (DIN: 02167982) re-appointed as Independent Director for second term of 3 years effective August 24, 2026

5. Mr. Dhanesh Ranjan (DIN: 03047512) retired effective September 29, 2026 upon completion of second term

Other Significant Information:

The company's financial performance adversely affected due to non-availability of working capital for operations

Operations continue under conversion arrangement

Exceptional items for previous period included write back of ₹1,082.20 crore loan settlement difference and waiver of ₹6.91 crore interest on unsecured loan

Scheme of Arrangement between VISA Infra Limited and VISA Industries Limited sanctioned by NCLT Kolkata on April 21, 2026, effective April 1, 2025