Financial Results (Standalone, Unaudited)

All figures are presented in Indian Rupees (₹ Lakhs).

Profit & Loss Statement

Quarter Ended June 30, 2026 (Q1 FY27):

  • Revenue from Operations: ₹2,265.04 (Net Sales) + ₹3.19 (Other Income) = Total Revenue: ₹2,268.23
  • Total Expenses: ₹2,355.75
  • Cost of Materials Consumed: ₹1,119.09
  • Change in Inventories: ₹345.67
  • Employee Benefit Expenses: ₹328.54
  • Finance Costs: ₹102.80
  • Depreciation & Amortization: ₹177.12
  • Other Expenses: ₹282.53
  • Profit/(Loss) Before Tax: (₹87.52)
  • Total Tax Expense: (₹6.29) [Deferred Tax]
  • Net Profit/(Loss) for the Period: (₹81.23)
  • Other Comprehensive Income (Net of Tax): ₹32.86 [Equity Instruments]
  • Total Comprehensive Income for the Period: (₹48.37)
  • Earnings Per Share (EPS) (Face Value ₹10): Basic (₹0.45); Diluted (₹0.45)

Comparative Financials

Quarterly Comparison:

| Particulars | 30/06/2026 (Q1 FY27) | 31/03/2026 (Q4 FY26) | 30/06/2025 (Q1 FY26) |

| Total Revenue | ₹2,268.23 | ₹2,345.15 | ₹2,246.63 |

| Net Profit/(Loss) | (₹81.23) | ₹164.17 | (₹167.44) |

| EPS (₹) | (0.45) | 1.30 | (1.34) |

Annual Reference (Year Ended March 31, 2026):

  • Total Revenue: ₹8,838.73
  • Net Loss: (₹70.87)

Balance Sheet & Capital Structure

  • Paid-up Equity Share Capital: ₹1,079.10 Lakhs (consistent across all periods presented)
  • Reserves as of June 30, 2026: ₹2,109.36 Lakhs (compared to ₹2,157.82 Lakhs on March 31, 2026)

Notes to the Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on August 13, 2026.

2. The results are prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company operates in a single segment: "Manufacturing and selling of Bearings Rollers and allied activities." Segment reporting per Ind AS-108 is not applicable.

4. The results are available on the company's website (www.vishalbearings.com) and the BSE website (www.bseindia.com).

5. The status of investor complaints:

  • Pending at the start of the quarter (April 1, 2026): NIL
  • Received during the quarter: NIL
  • Disposed of during the quarter: NIL
  • Pending at the end of the quarter (June 30, 2026): NIL

6. Previous periods' figures have been re-grouped/re-classified for comparability.

Signatories and Dates

  • The results submission to BSE was signed by Dilip Gordhanbhai Changela, Managing Director (DIN: 00247302), on August 13, 2026.
  • The Limited Review Report was issued by Jainam R. Shah, Partner of Anil Parekh & Co. (FRN: 128503W), on August 13, 2026.