Vision Corporation Limited

Financial Results (Quarter Ended 30th September 2026)

  • Revenue from Operations: Rs 25.59 lakh
  • Other Income: Rs 0.39 lakh
  • Total Revenue: Rs 25.98 lakh
  • Employee Benefits Expenses: Rs 17.20 lakh
  • Depreciation and Amortization: Rs 6.45 lakh
  • Other Expenses: Rs 49.83 lakh
  • Total Expenses: Rs 87.30 lakh
  • Loss Before Tax: Rs (49.83) lakh
  • Tax Expenses: Nil
  • Net Loss for the Quarter: Rs (49.83) lakh
  • Basic EPS: Rs (0.2495)
  • Diluted EPS: Rs (0.2495)

Financial Results (Half Year Ended 30th September 2026)

  • Loss Before Tax: Rs (58.56) lakh
  • Net Loss for the Period: Rs (58.56) lakh
  • Total Comprehensive Income: Rs (58.56) lakh

Comparative Figures

Quarter Ended 30th September 2025:

  • Net Loss: Rs (17.49) lakh
  • Basic EPS: Rs (0.0876)

Year Ended 31st March 2026 (Audited):

  • Net Loss: Rs (67.44) lakh

Balance Sheet Position (as at 30th September 2026)

  • Paid-up Equity Share Capital: Rs 1,997.01 lakh (Face Value Rs 10 per share)
  • Other Equity: Negative Rs (1,295.29) lakh
  • Total Equity: Rs 701.72 lakh
  • Non-Current Assets: Rs 287.36 lakh
  • Plant and Equipment: Rs 147.98 lakh
  • Other Non-Current Assets: Rs 139.38 lakh
  • Current Assets: Rs 1,251.55 lakh
  • Inventories: Rs 718.75 lakh
  • Trade Receivables: Rs 262.44 lakh
  • Cash and Cash Equivalents: Rs 1.23 lakh
  • Other Bank Balances: Rs 1.80 lakh
  • Other Current Assets: Rs 267.33 lakh
  • Current Liabilities: Rs 837.20 lakh
  • Borrowings: Rs 181.01 lakh
  • Trade Payables: Rs 475.71 lakh
  • Other Current Liabilities: Rs 166.35 lakh
  • Provisions: Rs 14.12 lakh
  • Total Assets/Liabilities: Rs 1,538.92 lakh

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net Cash from Operating Activities: Rs 53.35 lakh
  • Net Cash Used in Investing Activities: Rs (53.35) lakh
  • Net Cash from Financing Activities: Rs 1.80 lakh
  • Net Increase in Cash: Rs 1.80 lakh
  • Opening Cash Balance: Rs 1.23 lakh
  • Closing Cash Balance: Rs 3.03 lakh

Board Meeting and Regulatory Compliance

  • The Board meeting was held on 5th November 2026 from 4:00 PM to 5:00 PM
  • The financial results were reviewed by the Audit Committee and approved by the Board
  • The results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • Limited review was conducted by Bhasin Hota & Co., Chartered Accountants (Firm Registration No. 509)
  • The auditor's report stated nothing came to their attention suggesting material misstatement

Trading Window Closure

  • The trading window was closed from 1st October 2026 to 7th November 2026
  • Purpose: Declaration of unaudited financial results for quarter and half year ended 30th September 2026

Notes

  • Previous period figures have been regrouped/recast/reclassified wherever necessary
  • The financial results include comparative figures:
  • Quarter ended 30th September 2025: Reviewed by auditors
  • Year ended 31st March 2026: Taken from audited financial statements
  • The full format of quarterly financial results is available on BSE website and company website