BSEResult1 Aug 2026 · 1 Aug 2026, 12:05 pm

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Vellora Impact Ltd · 531257

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Vellora Impact Ltd has delayed its financial results for the quarter ended June 30, 2026, citing a need for additional time to finalize the unaudited financial statements. The company's board of directors has approved the unaudited financial results, which include a profit before tax of ₹790.33 crore for the quarter.

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Earnings Impact6/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk5/10
Liquidity Impact8/10
Market Sentiment5/10

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Vellora Impact Ltd - 531257 - Results-Delay in Financial Results

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VELLORA IMPACT LIMITED (Formerly known as Pratiksha Chemicals Limited) (CIN: L01119GJ1991PLC015507) Regd. Office: 26/Office, Newyork Trade Centre, Opp. Muktidham Derasar, Sarkhej Gandhinagar Highway, Thaltej, Ahmedabad, Gujarat, India, 380054. Mail Id: info@velloraimpact.com Contact: +919104437633 Date: 22 July, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001 Dear Sir/ Madam, SBuSbE: SOcurticpo Cmoed oef: B5o3a1r2d5 M7e eting held on Wednesday, 22 July, 2026. The Board of Directors (“the Board”) at its meeting held today i.e. 22 July, 2026 has considered and approved the Unaudited Financial Results of the Company for the quarter ended as on 30 June, 2026. The said Unaudited Financial Results were accompanied by the Limited Review Report given by the statutory auditor of the company. Kindly find enclosed herewith Unaudited Financial Results for the quarter ended on 30 June, 2026 along with Limited Review Report in compliance of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015. The meeting of Board of Directors commenced at 05:00 p.m. and concluded at 05:30 p.m. TFohra,n Vkeinllgo yroau I,m pact Limited (Formerly Known as Pratiksha Chemicals Limited) Sumit Harjibhai Gol Managing Director DIN: 11367027 StatementofUnauditedfinancialresultsfortheQuarterendedon30.06.2026 StatementofStandaloneUnuditedFinancialResultsfortheQuarterEndedon30th June,2026 (Rsinlakhs) Quarterendedon Yearendedon Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 unaudited Audited unaudited audited IncomefromOperations I Revenuefromoperation 14192.10 117.94 116.86 467.33 II OtherIncome 0.00 11.42 0.05 19.36 III TotalIncome(I+II) 14192.10 129.36 116.91 486.69 IV Expenses a)CostofMaterialConsumed 0.00 13.35 5.68 19.03 b)PurchaseofStockinTrade 13565.99 (4.55) 100.43 232.08 c)Changesininventoriesof finishedgoods,work-in- progressandstock-in-trade (193.85) (8.80) 195.92 305.92 d)EmployeeBenefitExpense 18.81 0.01 13.90 42.15 e)Financecost 0.75 8.91 14.25 f) Depreciation&amortization 7.93 0.19 0.26 0.93 g)OtherExpenditure 2.89 58.75 10.47 80.09 TotalExpenses(IV) 13401.77 59.69 335.57 694.44 V Profit/(Loss)beforeextra 790.33 69.66 (218.66) (207.76) ordinaryandexceptional VI ExceptionalItems - - ordinary Itemsandtax(V- VII VI) 790.33 69.66 (218.66) (207.76) VIII ExtraOrdinaryItems (10.20) (7.50) 735.00 IX (VII-VIII) 790.33 59.47 (211.16) 527.24 X Taxexpense (i)CurrentTax - 24.50 29.50 (ii)DeferredTax - 13.85 1.54 (iiI)Taxofearlieryears - from continuing XI operations (IX-X) 790.33 21.12 (211.16) 499.28 XII Profit/(loss)fromdiscontinuingoperations XIII operations Discontinuingoperations XIV (aftertax) (XII-XIII) XV (XI+XIV) 790.33 21.12 (211.16) 499.28 XVI OtherComprehensive Income: Income: A.(i)Itemsthatwillnotbe reclassifledtoprofltorloss (ii)Incometaxrelatingto itemsthatwillnotbe reclassified toprofitor loss B.(i)Itemsthatwillbe reclassifiedtoprofitorloss - - - - XVII Income for the period (XV + XVI) Comprising Profit (Loss)and Other 790.33 21.12 (211.16) 499.28 associates* MinorityInterest* 16 year 790.33 21.12 (211.16) 499.28 XVIII Paidupequitysharecapital 557.03 557.03 557.03 557.03 Facevalueofequitysharecapital(InRs1.)0 10 10 10 RevaluationReserves XIX continuingoperation): a)Basic(InRs.) 14.19 0.00 0.00 0.00 b)Diluted(InRs.) 14.19 0.00 0.00 0.00 XX discontinuedoperation) a)Basic(InRs.) 0.00 0.38 (3.79) (3.79) b)Diluted(InRs.) 0.00 0.38 (3.79) (3.79) discontinued&continuing XXI operation) a)Basic(InRs.) 14.19 0.38 (3.79) (3.79) b)Diluted(InRs.) 14.19 0.38 (3.79) (3.79) SegmentReportingNote Particulars QuartedEnded YearEnded 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited BUSINESSSEGMENTSINFORMATION 1.SegmentRevenues: a.Agriculture 14192.10 b.Chemical 117.94 116.86 467.33 TotalRevenuefromOperations 2.SegmentOperatingResults(EBITDA)# a.Agriculture 798.27 b.Chemical 70.60 (209.49) (192.58) TotalOperatingResults(EBITDA) 3.SegmentResults(PBT) a.Agriculture 790.33 b.Chemical 59.47 (211.16) 527.24 TotalProfitBeforeTax(PBT) 4.SegmentAssets: a.Agriculture 7451.40 b.Chemical 404.00 834.11 183.18 TotalAssets 5.SegmentLiabilities: a.Agriculture 7451.40 b.Chemical 404.00 834.11 183.18 TotalLiabilities NOTES: Profit/lossfromdiscontinuingoperations,ifany,includedintheaboveshallbe TheaboveunauditedFinancialResultshavebeenreviewedbyAuditcommitteeof ThefinancialresultshasbeenpreparedinaccordancewiththeIndia ThisstatementshasbeenpreparedinaccordancewiththeCompanies(Indian AsperthedefinationofReportablesegmentinAccordancewithAccountingstandard TofacilitateComparision,figuresofpreviousperiodshasbeenregroupedand Place:Ahmedabad BYORDEROFTHEBOARDOFDIRECTORS, Date: 22ndJuly2026 FORVELLORAIMPACTLIMITED (FormerlyknownasPratikshaChemicalsLimited) Mr.SumitHarjibhaiGol ManagingDirector DIN:11367027 ANNEXURE I Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along-with Annual Audited Financial Results. (Amount Rs. in Lakhs) Statement on Impact of Audit Qualifications for the Financial Year ended March 31, 2026 [See Regulation 33 /52 of the SEBI (LODR) (Amendment) Regulations, 2016] Audited Figures Adjusted Figures SI. (as reported (audited figures Particulars No. before adjusting after adjusting for |forq ualifications) qualifications) 1 Turnover/ Total income 467.33 467.33 2 Total Expenditure 694.44 694.44 3 Net Profit(Loss) -207.76 -207.76 4 Earnings Per Share 8.96 8.96 5 Total Assets 183.18 183.18 6. Total Liabilities 85.58 85.58 7 Net Worth 95.86 95.86 Any other financial item(s) (as felt appropriate by 8 management) Audit Qualification (each audit qualification separately): a) The company is accounting for Gratuity and Leave encashment on cash basis. This is not in according with Ind AS - 1 on "Presentation of Financial Statement" and Ind AS-19 on "Employee Benefits" prescribed by the Institute of Chartered Accounting of India and contrary to provision contained in Section 133 of The Companies Act, 2013. The extent of non compliance in terms of value is not ascertainable. b) We draw attention to the fact that during the quarter and half year ended 30th September 2025, the Company has discontinued its manufacturing operations. The machinery and building structures earlier used for manufacturing have been dismantled, and a significant portion of the same has already been sold as scrap and for the remaining potion, a material impairment provision has been created. However during the year same has been sold off at much better value than expected and resulted in reversal of impairment loss booked in the previous year. From 1st January 2026 onwards company has changed its business objective to information and technology services. Our opinion is qualified in respect of this matter. Type of Audit Qualification : Qualified of Opinion Frequency of qualification: repetitive d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views The Company has revised its business objectives and diversified into a new line of business. It has already secured a significant revenue-generating contract during the fourth quarter (Q4), which is expected to support its future operations. Accordingly, the management believes that the change in business activities will not adversely affect the Company's ability to continue as a going concern e For Audit Qualification(s) where the impact is not quantified by the auditor: (0) Management's estimation on the impact of audit qualification: Management has evaluated the observations forming the basis of the audit qualification and is of the view that the qualifications will not have any material adverse impact on the Company's future operations or its ability to continue as a going concern. The Company has diversified into a new line of business and has already secured a significant revenue-generating contract during the fourth quarter (04). (i) If management is unable to [Showing first 8,000 characters — download PDF for full document]