Vistar Amar Limited submitted its unaudited standalone financial results for the quarter and half year ended 30th September 2026 to BSE Limited pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended 30-09-2026 (Unaudited):

  • Revenue from operations: ₹2,712.35 lakhs
  • Total revenue: ₹2,712.35 lakhs (no other income)
  • Total expenses: ₹2,589.38 lakhs
  • Profit before tax: ₹122.97 lakhs
  • Tax expense: ₹40.81 lakhs (current tax) and deferred tax credit of ₹1.08 lakhs
  • Net profit: ₹83.23 lakhs
  • Basic and diluted EPS: ₹1.44

Half Year Ended 30-09-2026 (Unaudited):

  • Revenue from operations: ₹9,049.04 lakhs
  • Total revenue: ₹9,049.04 lakhs
  • Total expenses: ₹8,393.44 lakhs
  • Profit before tax: ₹655.60 lakhs
  • Tax expense: ₹180.81 lakhs (current tax) and deferred tax credit of ₹14.30 lakhs
  • Net profit: ₹489.09 lakhs
  • Basic and diluted EPS: ₹8.49

Comparative Performance:

The company showed significant improvement compared to Q2 FY2026 (ended 30-09-2025) which had revenue of ₹1,128.25 lakhs and net loss of ₹39.86 lakhs.

Statement of Assets and Liabilities (as at 30/09/2026)

Assets:

  • Non-current assets: ₹1,895.63 lakhs (including Property, Plant & Equipment: ₹1,598.30 lakhs, Capital Work in Progress: ₹233.87 lakhs)
  • Current assets: ₹4,362.85 lakhs (including Inventories: ₹1,145.60 lakhs, Trade receivables: ₹2,835.47 lakhs)
  • Total assets: ₹6,258.47 lakhs

Liabilities and Equity:

  • Shareholder's funds: ₹5,920.60 lakhs (Share capital: ₹576.00 lakhs, Reserves and surplus: ₹5,344.60 lakhs)
  • Non-current liabilities: ₹48.74 lakhs
  • Current liabilities: ₹299.90 lakhs
  • Total equity and liabilities: ₹6,258.47 lakhs

Cash Flow Statement (Half Year Ended 30/09/2026)

  • Cash flow from operating activities: Negative ₹148.69 lakhs
  • Cash flow from investing activities: Negative ₹323.08 lakhs (primarily purchase of Property, Plant & Equipment)
  • Cash flow from financing activities: Negative ₹10.46 lakhs
  • Net decrease in cash and cash equivalents: ₹482.23 lakhs
  • Cash and cash equivalents at beginning: ₹856.64 lakhs
  • Cash and cash equivalents at end: ₹374.40 lakhs

Additional Information

  • Paid-up equity share capital: ₹576.00 lakhs (Face Value ₹10 per share)
  • The business falls under a single primary segment: "Fish" for the purpose of Ind AS 108
  • The results were reviewed by the Audit Committee and approved by the Board of Directors on 03/11/2026
  • The statutory auditors conducted a "Limited Review" of the unaudited financial results
  • No investor complaints were pending at the beginning of the quarter nor received during the quarter

Auditor's Review

SARA & Associates, Chartered Accountants (Firm Registration No.120927W) conducted a review of the interim financial information in accordance with Standard on Review Engagements (SRE) 2410. Based on their review, nothing came to their attention that causes them to believe that the accompanying statement has not disclosed the information required to be disclosed in accordance with Regulation 33 requirements or contains any material misstatement.