Key Quantitative Figures - Standalone (Quarter Ended 30-Sep-2026)

  • Total Income: Negative ₹2,013.79 lakh (₹2,013.79 lakh loss)
  • Revenue from Operations: Negative ₹2,165.26 lakh (₹2,165.26 lakh loss)
  • Interest Income: ₹493.88 lakh
  • Dividend Income: ₹714.28 lakh
  • Net gain/(loss) on fair value changes: Negative ₹3,373.42 lakh (₹3,373.42 lakh loss)
  • Other Income: ₹151.47 lakh
  • Total Expenses: ₹541.38 lakh
  • Employee benefits expense: ₹213.69 lakh
  • Finance costs: ₹2.93 lakh
  • Depreciation and amortization: ₹66.35 lakh
  • Other Expenses: ₹258.41 lakh
  • Profit/(Loss) before tax: Negative ₹2,555.17 lakh (₹2,555.17 lakh loss)
  • Tax credit: ₹584.28 lakh
  • Current tax: Negative ₹228.70 lakh
  • Deferred tax: ₹812.98 lakh
  • Net Profit/(Loss) for quarter: Negative ₹1,970.89 lakh (₹19.71 crore loss)
  • Other Comprehensive Income: Negative ₹8,305.19 lakh
  • Total Comprehensive Income: Negative ₹10,276.08 lakh
  • Basic EPS: Negative ₹6.28
  • Diluted EPS: Negative ₹6.28
  • Paid-up equity share capital: ₹3,150.09 lakh (Face value ₹10 per share)

Key Quantitative Figures - Standalone (Half Year Ended 30-Sep-2026)

  • Total Income: ₹8,853.39 lakh
  • Revenue from Operations: ₹8,535.52 lakh
  • Interest Income: ₹707.42 lakh
  • Dividend Income: ₹937.82 lakh
  • Net gain on fair value changes: ₹6,890.28 lakh
  • Other Income: ₹317.87 lakh
  • Total Expenses: ₹1,099.90 lakh
  • Profit before tax: ₹7,753.49 lakh
  • Tax expense: Negative ₹1,373.64 lakh
  • Net Profit for period: ₹6,379.85 lakh (₹63.80 crore)
  • Other Comprehensive Income: ₹8,071.08 lakh
  • Total Comprehensive Income: ₹14,450.93 lakh
  • Basic EPS: ₹20.33
  • Diluted EPS: ₹20.33

Key Quantitative Figures - Consolidated (Quarter Ended 30-Sep-2026)

  • Total Income: Negative ₹2,565.59 lakh (₹2,565.59 lakh loss)
  • Net Profit/(Loss) after tax: Negative ₹2,441.58 lakh (₹24.42 crore loss)
  • Profit attributable to shareholders: Negative ₹2,441.58 lakh
  • Total Comprehensive Income: Negative ₹24,964.69 lakh
  • Basic EPS: Negative ₹7.78
  • Diluted EPS: Negative ₹7.78

Key Quantitative Figures - Consolidated (Half Year Ended 30-Sep-2026)

  • Total Income: ₹9,965.01 lakh
  • Net Profit after tax: ₹7,157.09 lakh (₹71.57 crore)
  • Profit attributable to shareholders: ₹7,157.09 lakh
  • Total Comprehensive Income: ₹21,958.60 lakh
  • Basic EPS: ₹22.81
  • Diluted EPS: ₹22.81

Balance Sheet Position (Standalone as at 30th-September-2026)

  • Total Assets: ₹19,482.69 lakh
  • Financial Assets: ₹18,243.26 lakh
  • Cash and cash equivalents: ₹6,575.10 lakh
  • Bank balances other than cash: ₹1,681.32 lakh
  • Investments: ₹17,004.26 lakh
  • Non-financial Assets: ₹1,239.43 lakh
  • Total Liabilities and Equity: ₹19,482.69 lakh
  • Financial Liabilities: ₹394.88 lakh
  • Non-financial Liabilities: ₹421.95 lakh
  • Total Equity: ₹18,665.86 lakh

Cash Flow Statements (Half Year Ended 30th-September-2026)

  • Standalone Net cash from operating activities: ₹2,815.98 lakh
  • Standalone Net cash from investing activities: Negative ₹1,401.31 lakh
  • Standalone Net cash from financing activities: Negative ₹470.68 lakh
  • Standalone Net increase in cash: ₹943.99 lakh
  • Consolidated Net cash from operating activities: ₹2,822.23 lakh
  • Consolidated Net cash from investing activities: Negative ₹1,200.18 lakh
  • Consolidated Net cash from financing activities: Negative ₹470.68 lakh
  • Consolidated Net increase in cash: ₹1,151.37 lakh

Subsidiaries and Associates Included in Consolidation

  • Subsidiaries: VLS Securities Limited (100%), VLS Asset Management Limited (99.15%), VLS Sunnivesh Limited (formerly VLS Real Estate Ltd) (100%)
  • Associate: VLS Capital Limited (equity method)
  • Note: VLS Asset Management Limited was struck off from the Register of Companies on 19/10/2026 under Section 248(2) of Companies Act, 2013

Auditor Review

  • Statutory auditors Agiwal & Associates issued limited review reports on both standalone and consolidated financial results
  • Unmodified opinion with no adverse comments
  • Review conducted in accordance with SRE 2410 issued by ICAI

Additional Information

  • Results published in newspapers as per Listing Regulations requirements
  • Company operates in single segment: investments and dealing in shares/securities & derivatives
  • Previous period figures have been regrouped/reclassified where necessary
  • Financial impact not quantified for future periods in the disclosure
  • No exceptional items reported during the period
  • No discontinued operations during the relevant period