Key Financial Figures - Consolidated Results (₹ in Lakhs)
Income Statement:
- Revenue from Operations: ₹43,340.60 (Q1 FY27) vs ₹45,030.68 (Q4 FY26) vs ₹34,691.55 (Q1 FY26)
- Other Income: ₹1,287.70 (Q1 FY27) vs ₹248.00 (Q4 FY26) vs ₹463.23 (Q1 FY26)
- Total Income: ₹44,628.30 (Q1 FY27) vs ₹45,278.68 (Q4 FY26) vs ₹35,154.78 (Q1 FY26)
- Profit Before Tax: ₹5,509.78 (Q1 FY27) vs ₹6,415.22 (Q4 FY26) vs ₹4,183.81 (Q1 FY26)
- Tax Expense: ₹1,545.56 (Q1 FY27) comprising Current Tax ₹1,376.11 and Deferred Tax ₹169.45
- Net Profit: ₹3,964.22 (Q1 FY27) vs ₹4,340.27 (Q4 FY26) vs ₹3,222.45 (Q1 FY26)
- Total Comprehensive Income: ₹4,293.65 (Q1 FY27) vs ₹4,048.42 (Q4 FY26) vs ₹3,389.41 (Q1 FY26)
Expenses Breakdown:
- Cost of Materials consumed: ₹18,406.83
- Cost of Consumables: ₹4,524.04
- Employee benefits expense: ₹2,213.99
- Finance costs: ₹1,210.44
- Depreciation and amortization: ₹1,114.52
- Power Cost: ₹1,980.68
- Manufacturing Expenses: ₹3,841.57
- Selling & Administrative Expenses: ₹4,736.49
Earnings Per Share (Face value of ₹2 each):
- Basic EPS: ₹5.89 (Q1 FY27) vs ₹6.49 (Q4 FY26) vs ₹4.79 (Q1 FY26)
- Diluted EPS: ₹5.89 (Q1 FY27) vs ₹6.49 (Q4 FY26) vs ₹4.79 (Q1 FY26)
Key Financial Figures - Standalone Results (₹ in Lakhs)
Income Statement:
- Revenue from Operations: ₹29,765.71 (Q1 FY27) vs ₹34,979.87 (Q4 FY26) vs ₹26,251.49 (Q1 FY26)
- Other Income: ₹1,438.00 (Q1 FY27) vs ₹1,089.96 (Q4 FY26) vs ₹548.22 (Q1 FY26)
- Total Income: ₹31,203.71 (Q1 FY27) vs ₹36,069.83 (Q4 FY26) vs ₹26,799.71 (Q1 FY26)
- Profit Before Tax: ₹4,348.89 (Q1 FY27) vs ₹4,291.48 (Q4 FY26) vs ₹2,461.51 (Q1 FY26)
- Tax Expense: ₹1,163.73 comprising Current Tax ₹1,077.24 and Deferred Tax ₹86.49
- Net Profit: ₹3,185.16 (Q1 FY27) vs ₹2,949.21 (Q4 FY26) vs ₹1,799.63 (Q1 FY26)
- Total Comprehensive Income: ₹3,185.16 (Q1 FY27) vs ₹2,593.73 (Q4 FY26) vs ₹1,795.89 (Q1 FY26)
Earnings Per Share (Face value of ₹2 each):
- Basic and Diluted EPS: ₹4.73 (Q1 FY27) vs ₹4.38 (Q4 FY26) vs ₹2.67 (Q1 FY26)
Geographical Revenue Breakdown
Consolidated Sales:
- Domestic: ₹19,268.00 (Q1 FY27) vs ₹26,537.80 (Q4 FY26) vs ₹18,855.74 (Q1 FY26)
- Overseas: ₹23,936.83 (Q1 FY27) vs ₹18,245.05 (Q4 FY26) vs ₹15,738.90 (Q1 FY26)
- Total Sales: ₹43,204.83 (Q1 FY27) vs ₹44,782.85 (Q4 FY26) vs ₹34,594.64 (Q1 FY26)
Standalone Sales:
- Domestic: ₹13,570.36 (Q1 FY27) vs ₹20,756.34 (Q4 FY26) vs ₹14,021.60 (Q1 FY26)
- Overseas: ₹16,105.94 (Q1 FY27) vs ₹13,927.08 (Q4 FY26) vs ₹12,126.73 (Q1 FY26)
- Total Sales: ₹29,676.29 (Q1 FY27) vs ₹34,683.42 (Q4 FY26) vs ₹26,148.33 (Q1 FY26)
Capital Structure
- Paid up Equity Share Capital: ₹1,346.31 lakhs (face value of ₹2 each)
- Other Equity (Consolidated): ₹1,05,568.54 lakhs
- Other Equity (Standalone): ₹85,503.49 lakhs
Subsidiaries and Group Structure
The consolidated results include:
- Vishnu Chemicals Limited (Holding Company)
- Vishnu Barium Private Limited (wholly-owned subsidiary)
- Vishnu Strontium Private Limited (wholly-owned subsidiary)
- VCHEM Global Inc. (wholly-owned subsidiary)
- Vishnu South Africa (Pty) Ltd (wholly-owned subsidiary)
- Ramadas Minerals Private Limited (step-down subsidiary)
- VCHEM Trading FZE (step-down subsidiary)
- Bathlako Mining Ltd (step-down subsidiary)
- Bonmerci Investments 103 PTY Ltd (step-down subsidiary)
Auditor Review
Jampani & Associates, Chartered Accountants conducted limited review of both standalone and consolidated financial results and expressed unmodified opinions. The review was conducted in accordance with SRE 2410 issued by ICAI and SEBI Regulation 33 requirements.
Notes to Financial Results
- Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and published YTD figures
- Previous year's figures have been regrouped/reclassified/rearranged where necessary
- The Group operates in single business segment of Specialty Chemicals with two geographical revenue areas
- Vishnu International Trading FZE has not yet commenced operations
- The financial results have been prepared in accordance with Ind AS and SEBI guidelines