Vishal Bearings Limited held a Board of Directors meeting on August 13, 2026, at its Registered Office in Rajkot. The meeting commenced at 11:30 AM and concluded at 12:30 PM. The Board approved the standalone unaudited financial results for the quarter ended June 30, 2026.

Financial Performance (Quarter Ended June 30, 2026)

  • Revenue from Operations: Net Sales/Income from Operations stood at ₹2,265.04 lakh
  • Other Income: ₹3.19 lakh
  • Total Revenue: ₹2,268.23 lakh

Expenses Breakdown

  • Cost of Material Consumed: ₹1,119.09 lakh
  • Change in Inventories: ₹345.67 lakh
  • Employees Benefit Expenses: ₹328.54 lakh
  • Finance Costs: ₹102.80 lakh
  • Depreciation and Amortization: ₹177.12 lakh
  • Other Expenses: ₹282.53 lakh
  • Total Expenses: ₹2,355.75 lakh

Profitability Metrics

  • Profit/(Loss) Before Tax: -₹87.52 lakh
  • Tax Expenses: Deferred tax benefit of ₹6.29 lakh
  • Net Profit/(Loss) for the Period: -₹81.23 lakh
  • Other Comprehensive Income: ₹32.86 lakh (primarily from equity instruments through OCI)
  • Total Comprehensive Income: -₹48.37 lakh

Comparative Performance (All figures in ₹ lakh)

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

| Net Sales | 2,265.04 | 2,335.89 | 2,222.50 | 8,794.09 |

| Total Revenue | 2,268.23 | 2,345.15 | 2,246.63 | 8,838.73 |

| Net Profit/(Loss) | -81.23 | 164.17 | -167.44 | -70.87 |

| EPS Basic (₹) | -0.45 | 1.30 | -1.34 | -0.72 |

| EPS Diluted (₹) | -0.45 | 1.30 | -1.34 | -0.72 |

Capital Structure

  • Paid-up Equity Share Capital: ₹1,079.10 lakh (unchanged from previous periods)
  • Reserves: ₹2,109.36 lakh (compared to ₹2,157.82 lakh in previous quarter)

Additional Information

  • The company operates in a single segment: Manufacturing and selling of Bearings Rollers and allied activities
  • No investor complaints were pending at the start or end of the quarter, and no complaints were received or disposed during the quarter
  • The financial results are available on the company's website (www.vishalbearings.com) and stock exchange website (www.besindia.com)
  • Previous periods' figures have been re-grouped/re-classified where necessary for comparability

Limited Review Report

Anil Parekh & Co., Chartered Accountants (FRN: 128503W) issued a limited review report dated August 13, 2026. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The auditors stated that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.