General Updates

Date: October 31, 2026 VCL/SE/68/2026-27 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G Dalal Street, Fort, Bandra Kurla Complex, Bandra (East), Mumbai – 400 001 Mumbai – 400 051 Scrip Code: 516072 NSE Symbol: VISHNU Through: BSE Listing Centre Through: NEAPS Subject: Intimation under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Corrigendum regarding Typographical Error in Earnings Per Share (EPS) in the Financial Results. Dear Sir / Madam, With reference to the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended September 30, 2026, which were approved by the Board of Directors and submitted to the Stock Exchanges today i.e October 31, 2026, we regret to inform you that a typographical error has been noted in the Earnings Per Share (EPS) figures mentioned in the consolidated financial results table for the half year ended September 30, 2026 and XBRL filing submitted earlier. We wish to clarify that this was a purely typographical error in the EPS row. There is absolutely NO change in the Revenue, Net Profit After Tax (PAT), Assets, Liabilities, or any other financial parameters of the Company for the said period. The correction in the EPS figures is detailed below: Financial Metric As Reported Earlier Revised / Corrected Figure Basic EPS (in ₹) 5.82 11.17 Diluted EPS (in ₹) 5.82 11.17 We are simultaneously uploading the revised Financial Results PDF and submitting the corrected XBRL instance file on the respective exchange portals. We sincerely regret the inconvenience caused and request you to take the corrected financial results and this clarification letter on your records. A copy of this disclosure is being uploaded on the website of the Company www.vishnuchemicals.com. Kindly take the same on record and disseminate on your website. Thanking You. Yours faithfully, For Vishnu Chemicals Limited Vibha Shinde Company Secretary & Compliance Officer VISHNU ----CHEMICALS LTD VISHNU CHEMICALS LIMITED (CIN: L85200TG 1993PLC046359) Regd. Office: Plot No. C-23, Road 1\o.S, Film Nagar, Jubilee Hills, Ryderabad-500096, Telangana, India. Tel. +91-40-23327723, Fax. +91-40-23314158; Email: investors@vishnuchemicals.com; Website: www.vishnuchemicals.com STATEMENT UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30,2026 Rs in Lakhs Quarter Ended Half Year Ended Year Ended No. Particulars 30-Sen-2026 30-Juo-2026 30-Seo-2025 30-Seo-2026 30-Sep-2025 31-Mar-2026 ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) ( Unaudited ) (Audited) I Income (a) Sale of Products 42,742.57 43,204.83 39,983 07 85,947.40 74.577 71 1.60.299 33 (b) Other Operating Revenues 209.98 \35.77 131.78 345.75 228.69 670 56 Revenue from operations 42,952.55 43,340.60 40,114.85 86,293.15 74,806.40 1,60,969.89 (c) Other Income 956.56 1,287.70 936.66 2,244.26 1,399.89 2,266.29 Total income 43,909.11 44,628.30 41,051.51 88,537.41 76,206.29 1,63,236.18 2 Expenses (a) Cost of Materials conswned 21,830.87 18,406.83 18,395.56 40,237.70 36,073.90 76,095.10 (b) Cost of Consumables 5,961.65 4,524 04 4,527.07 I 0,485.69 9.212 27 19.22271 (c) Change in inventories of Finished Goods, Work-in-Progress, (5,619 32) 1,016.11 (87.30) (4,60321) (3.58163) (6,90942) and Stock in Trade (d) Employee benefits expense 2,138.02 2,213.99 1,744.84 4,352.01 3,589.30 7,925.78 (e) Finance costs 1,381.38 1,210.44 I ,154.17 2,591.82 I ,997.35 3,836.44 (f) Depreciation and amortization expenses I, 128.41 1,114.52 I ,024.26 2,242.93 2,032.14 4,131.12 (g) Power Cost 2,363.77 I ,980.68 2,322.60 4,344.45 4,572.10 9,414.89 (h) Manufacturing Expenses 3,693.14 3,841.57 2,682.73 7,534.71 4,833.03 11,23027 (i) Selling and Administrative Expenses 6,087.29 4,736.49 4,627.74 I 0,823.79 8,558.66 18,440.99 (j) Other Expenses 94.71 73.85 8\ 12 168.56 I 56.64 313.28 Total Expenses 39,059.92 39,118.52 36,472.78 78,178.45 67,443.75 1,43,701.16 3 Profit before tax (1-2) 4,849.19 5,509.78 4 578.73 10,358.96 8,762.54 19,535.02 4 Tax expense (a) Current tax 1,181.94 I ,376.11 I ,246.51 2,558.05 2,028.74 4,73747 (b) Deferred tax 110.63 169.45 43.89 280 08 223 02 570.45 Total Tax expense 1,292.57 1,545.56 1,290.40 2,838.13 2,251. 76 5,307.92 5 Profit After Tax for the period (3-4) 3,556.62 3,964.22 3,288.33 7 520.83 6,510.78 14,227.10 Profit attributable to Non-Controlling Interest (0 04 - (0 04 - - Profit attributable to Owners of Parent 3,556.66 3,964.22 3,288.33 7,520.87 6,510.78 14,227.10 6 Other comprehensive income Items that will not be r-eclassified subsequently to profit or loss (i) Remeasurement of defined benefit plans - (l 00) (8 00) (456 76) (ii) Income tax relating to above - - 0.76 2.02 114.96 Items that will be reclassified subsequently to profit or loss (i) Exchange differences on translating the financial statements of 74.81 329.43 402.67 404.24 573.37 1.010.11 foreign operations Total other comprehensive income/(loss), net of tax 74.81 329.43 400.43 404.24 567.39 668.31 OCI attributable to Non-Controlling Interest 40.92 (26.01) 14.91 OCI attributable to owners of parent 33.89 355.44 400.43 389.33 567J9 668.31 7 Total comprehensive income 3,631.43 4,293.65 3,688.76 7,925.07 7,078.17 14,895.41 Total Comprehensive income attributable to Non Controlling 40.88 (26 0\) 14 87 Iryterest Total Comprehensive income attributable to owners of parent 3,590.55 4,319.66 3,688.76 7,910.20 7,078.17 14,895.41 8 Paid up Equity Share Capital (face value of~ 2/-each) I ,346.31 1,346.31 1,346.31 1,346.31 1.346.31 1.346.31 9 Other equity 1,05,568.54 10 Earning per Share (face value of t 2/- a , Basic(~) ":</~"" 5.28 5.89 4.88 11.17 9.89 21 14 Dilutedm ~<C~>"' , 0 1 5.28 5.89 4.88 11.17 -I 9.89 21 14 c ' \ (Not Annualised) (Not Annualised) (Not Annuailsed) (Not Annuahsed) (Not Annualised) (Annual1sed) '-1 -""' 0 Regd. Office : Plot No.C-23, Road No.8, Film Nagar, Jubilee Hills, Hyderabad-500 096. Tel: +91-040-23396817, 23327723, 23327729 Fax: 040-23314158 I CIN: L85200TG1993PLC046359 vishnu@vishnuchemicals.com www.vishnuchemicals.com Consolidated Balance Sheet (tin Lakhs) As at As at Particulars 30-Sep-2026 30-Sep-2025 (Unaudited) (Unaudited) ASSETS Non-current assets (a) Property, Plant and Equipment 78,697.41 76,006.45 (b) Capital work -in-progress 34,235.14 5,593.75 (c) Intangible Assets 1,048.67 94.40 (d) Financial Assets (i) Investments 138.30 33.19 (ii) Goodwill 3,043.16 1,715.07 (e) Other non-current assets 11,417.70 2,849.22 Total Non-current Assets 1,28,580.38 86,292.08 Current assets (a) Inventories 56,155.02 44,834.84 (b) Financial Assets (i) Trade receivables 35;985.42 27,522.01 (ii) Cash and cash equivalents 4,112.84 3,930.29 (iii) Bank balances other than (iii) above 4,075.31 11,044.63 (iv) Other Financial Assets 159.95 525.4 7 (c) Other current assets 10,545.71 8,569.49 Total Current Assets 1,11,034.25 96,426.73 Total Assets 2 39.614.63 I 82,718.81 EQUITY AND LIABILITIES Equity (a) Equity Share capital 1,346.31 1,346.31 (b) Other Equity I, 13,340.05 98,689.04 (c) Non-Controlling Interest 552.93 Total Equity I, 15,239.29 1,00,035.35 LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings 45,174.42 25,171.76 (b) Provisions 536.57 41.32 (c) Deferred tax liabilities (Net) 6,851.83 5,234.84 Total Non-current Liabilities 52,562.82 30,447.92 Current liabilities (a) Financial Liabilities (i) Borrowings 26,609.93 16,656.30 (ii) Trade payables Total Outstanding dues of micro & small enterprises 405.48 169.65 Total Outstanding dues of of Creditors other than micro & small enterprises 36,900.87 32,839.63 (iii) Lease Liabilities 0.00 0.00 (iv) Other financial liabilities 2,179.20 63.75 (b) Other current liabilities 3,198.23 1,686.97 (c) Provisions 17.54 3.68 (d) Current Tax Liabilities (Net) 2,501.27 815.56 Total Current Liabilities 71 812.52 52 235.54 Total Equity and Liabilities 2.39 614.63 I 82 718.81 Consolidated Statement of [Showing first 8,000 characters — download PDF for full document]