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Aditya Vision Limited · AVL
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Aditya Vision Limited has issued a corrigendum to its unaudited financial results for the quarter and half-year ended September 30, 2026, correcting the earnings per share due to rounding off of financial figures in crores.
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Corrigendum to the Statement of Unaudited Financial Results for the Quarter and Half-Year Ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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R Aditya Vision Limited R
Date- November 01, 2026
BSE Limited National Stock Exchange of India Limited
Phiroze Jeejeebhoy Towers Exchange Plaza
Dalal Street Bandra Kurla Complex, Bandra (East)
Mumbai-400 001 Mumbai- 400051
Scrip Code: 540205 Symbol-AVL
Subject: Corrigendum to the Statement of Unaudited Financial Results for the Quarter and
Half-Year Ended September 30, 2026 pursuant to Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015
This is to inform that the Board of Directors of the Company, at its meeting held on October 30, 2026,
approved the Statement of Unaudited Financial Results for the quarter and half-year ended September
30, 2026 and the same was submitted to the Stock Exchange pursuant to Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015.
Subsequently, it was noticed that because of rounding off all financial figures in crore inadvertently
earning per share also got rounded off. As such, we are filing Q2, H1 FY 27 financial result with
corrected earning per share.
All other key financial figures remain same.
We regret the inconvenience caused, if any.
The revised Statement of Unaudited Financial Results for the quarter and half-year ended September
30, 2026 incorporating the aforesaid corrections is being submitted herewith.
Kindly take the same on record.
Thanking you
Yours faithfully
For Aditya Vision Limited
Akanksha Arya
Company Secretary
ADITYA VISION LIMITED
CIN - L32109BR1999PLC008783
BALANCE SHEET AS AT SEPTEMBER 30, 2026
(All amounts in INR crores)
As at As at
September 30, 2026 March 31, 2026
PARTICULARS
Unaudited Audited
ASSETS
(A) Non-current assets
(a) Property, Plant and Equipment 136 131
(b) Right-of-use assets 230 195
(c) Capital work-in-progress 7 6
(d) Financial Assets
(i) Other financial assets 48 46
(e) Deferred tax assets (net) 9 9
(f) Non-Current tax assets (net) 5 5
Total Non-Current Assets (A) 435 392
(B) Current Assets
(a) Inventories 865 840
(b) Financial Assets
(i) Trade receivables - -
(ii) Cash and cash equivalents 23 31
(iii) Bank balances other than (ii) above 124 98
(iv) Loans - -
(c) Other current assets 86 110
Total Current Assets (B) 1,098 1,079
Total Assets (A+B) 1,533 1,471
EQUITY AND LIABILITIES
(A) Equity
(a) Equity Share capital 13 13
(b) Other Equity 755 676
Total Equity (A) 768 689
(B) LIABILITIES
Non-Current Liabilities
(a) Financial Liabilities
(i) Lease liabilities 240 214
Total Non-Current Liabilities (B) 240 214
(C) Current Liabilities
(a) Financial Liabilities
(i) Borrowings 293 331
(ii) Lease liabilities 42 28
(iii) Trade payables 171 196
(iv) Other financial liabilities 6 4
(b) Other current liabilities 4 7
(c) Provisions - 2
(d) Current tax liabilities (Net) 9 -
Total Current Liabilities (C) 525 568
Total Liabilities (B+C) 765 782
Total Equity and Liabilities (A+B+C) 1,533 1,471
# Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil
Place : Patna Yashovardhan Sinha Vikash Kumar
Date: October 30, 2026 (Managing Director) (Chief Financial Officer)
(DIN-01636599)
ADITYA VISION LIMITED
CIN - L32109BR1999PLC008783
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED SEPTEMBER 30, 2026
(All amounts in INR crores, except EPS)
Quarter ended Half Year ended Year ended
Particulars September June September September September March
30, 2026 30, 2026 30,2025 30, 2026 30, 2025 31, 2026
Unaudited Unaudited Unaudited Unaudited Unaudited Audited
I Revenue from operations 586 1,193 458 1,779 1,398 2,672
Other income 2 2 2 4 4 9
Total Income (I) 588 1,195 460 1,783 1,402 2,681
II Expenses
(a) Purchases of stock-in-trade 692 824 517 1,516 1,162 2,398
(b) Changes in inventories of stock-in-trade (202) 177 (128) (25) 23 (142)
(c) Employee benefits expense 23 24 17 46 38 82
(d) Finance costs 10 11 10 22 19 39
(e) Depreciation & Amortisation expenses 13 12 10 26 20 40
(f) Operating & Other expenses 28 44 17 71 50 106
Total Expenses (II) 564 1,092 443 1,656 1,312 2,523
III Profit before exceptional items and tax (I - II) 24 103 17 127 90 158
IV Exceptional Items (Impact of New labour code) - - - - - 1
V Profit before tax (III + IV) 24 103 17 127 90 157
VI Tax expense:
(a) Current Tax 6 26 4 32 22 41
(b) Deferred tax (0) (0) (0) (1) (0) (1)
6 26 4 31 22 40
VII Profit for the Period (V + VI)) 18 77 13 96 68 117
VIII Other Comprehensive Income (after tax)
A (i) Items that will not be reclassified to profit or loss - - - - - -
(ii) Income tax relating to items that will not be reclassified to profit - - - - - -
or loss
(B) (i) Items that will be reclassified to profit or loss - - - - - -
(ii) Income tax on realting to items that will be reclassified to profit - - - - - -
or loss
IX Total Comprehensive income for the period ( VII+VIII) 18 77 13 96 68 117
X Paid up Equity share capital (Face value of Re. 1/- each) 13 13 13 13 13 13
XI i. Earnings per share
(a) Basic 1.41 5.98 0.99 7.41 5.27 9.07
(b) Diluted 1.41 5.97 0.98 7.41 5.25 9.05
# Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil
Yashovardhan Sinha Vikash Kumar
Place : Patna (Managing Director) (Chief Financial officer)
Date: October 30, 2026 (DIN - 01636599)
ADITYA VISION LIMITED
CIN - L32109BR1999PLC008783
CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026
(All amounts in INR crores)
Particulars September 30, 2026 September 30, 2025
Cash Flows from Operating Activities
Profit before tax 127 90
Adjustments for:
Depreciation & amortisation expenses 26 20
Interest income (4) (4)
Interest expenses 22 19
Share based payment expenses - (1)
Working capital changes:
(Increase) / Decrease in trade receivables - -
(Increase) / Decrease in inventories (25) 23
Decrease in other current assets 24 21
(Decrease) in trade payables (25) (13)
Increase / (Decrease) in other current liabilities (4) 1
Cash generated from operations 141 156
Income taxes paid (23) (20)
Net cash from operating activities 118 136
Cash flows from investing activities
Purchase of property, plant and equipment (12) (16)
Investments in bank deposits (28) (12)
Interest Income 4 4
Net cash used in investing activities (36) (24)
Cash flows from financing activities
Interest Paid (8) (9)
Dividends Paid (16) (13)
Lease liabilities (28) (20)
Proceeds/(Repayment) from Borrowings (38) (77)
Net cash used in financing activities (90) (119)
Net increase in cash and cash equivalents (8) (7)
Cash and cash equivalents at beginning of period 31 26
Cash and cash equivalents at end of period 23 19
# Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil
Place-Patna Yashovardhan Sinha Vikash Kumar
Date- October 30, 2026 (Managing Director) (Chief Financial Officer)
(DIN-01636599)
Notes to Financial Results:
1. The above results for the quarter and half year ended September 30, 2026 have
been reviewed and recommended by the Audit Committee and approved by the
Board of Directors at the respective meetings held on October 30, 2026.
2. The Financial Results have been reviewed by the Auditors as required under
regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements).
3. These results have been prepared in accordance with the Companies (Indian
Accounting Standards) Rules 2015 (IND AS) prescribed under Section 133 of the
Companies Act 2013 as amended and other recognized accounting practices and
policies to the extent possible.
4. The Company’s business activity falls within a single primary business segment of
retail of electronic products. As such reporting is done on a single segment basis.
5. Sale of Company’s products are seasonal in nature and hence it is not comparable
sequentially.
6. The Financial Results of the company is also available on stock exchange website
and on the company website www.adityavision.in.
For Aditya Vision Limited
CIN- L32109BR1999PLC008783
Place-Patna Yashovardhan Sinha Vikash Kumar
Date- 30.10.2026 (Managing Director) (Chief Financial Officer)
D
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