Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Audit Opinion:

Unmodified opinion issued by M/s. Price Waterhouse & Co Chartered Accountants LLP on both standalone and consolidated financial results.

Key Financial Highlights [in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹39,877.19 (YoY: +23.1% from ₹32,399.07 in Q2 FY26)
  • Total Income: ₹40,042.06
  • Net Profit: ₹6,635.14 (vs. Net Loss of ₹(818.82) in Q2 FY26)
  • EPS: ₹7.68 (vs. ₹(0.95) in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹98,762.19 (YoY: +19.1% from ₹82,917.21 in H1 FY26)
  • Total Income: ₹99,128.53
  • Net Profit: ₹11,638.02 (vs. ₹4,418.23 in H1 FY26)
  • EPS: ₹13.47 (vs. ₹5.11 in H1 FY26)

Balance Sheet (Standalone as at September 30, 2026):

  • Cash and Cash Equivalents: ₹998.42
  • Other Equity: ₹91,500.89
  • Total Debt (Borrowings): ₹23,677.09 (Non-current: ₹9,805.52 + Current: ₹13,871.57)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹39,924.21
  • Net Profit: ₹7,130.00
  • EPS: ₹8.25

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹98,931.31
  • Net Profit: ₹12,397.95
  • EPS: ₹14.35

Segment-wise Performance [in Lakhs]:

Standalone Segment Revenue (Q2 FY27):

  • Building Products: ₹33,057.15
  • Synthetic Yarn: ₹6,820.04

Standalone Segment Results (Profit before tax and interest) (Q2 FY27):

  • Building Products: ₹3,009.88
  • Synthetic Yarn: ₹526.24

Consolidated Segment Revenue (Q2 FY27):

  • Building Products: ₹33,103.01
  • Synthetic Yarn: ₹6,820.04
  • Others: ₹1.16

Exceptional Items:

The company recognized exceptional items of ₹6,373.20 lakhs in Q2 FY27 (₹6,873.20 lakhs court award received from Hyderabad Cricket Association, less ₹500.00 lakhs provision towards diminution in value of investment in Atum Life Private Limited).

In the previous year, the company had exceptional items from sale of land in Ahmedabad, Gujarat (₹3,674.30 lakhs in Q2 FY25) and land & building in Kanchipuram, Tamil Nadu (₹2,296.03 lakhs in Q4 FY26).

Other Significant Information:

The company noted that the Government of India notified four labour codes in November 2025, but based on management's assessment and guidance from ICAI, the estimated impact on existing obligations is not material. The company will continue to monitor the finalization of central and state rules.

Entities in Consolidation:

The consolidated results include:

  • Visaka Industries Limited (Holding Company)
  • Visaka Green Private Limited (Subsidiary)
  • Atum Life Private Limited (Subsidiary)