Interim report
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R R Aditya Vision Limited R R Date- October 30, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street Bandra Kurla Complex, Bandra (East) Mumbai-400001 Mumbai- 400051 Scrip Code: 540205 Symbol-AVL Sub:- Outcome of the Board Meeting under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) Dear Sir(s) In Compliance of Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company in its meeting held on Friday, October 30, 2026 has considered and approved the Standalone Unaudited Financial Results for the quarter and half year ended September 30, 2026. A copy of the aforesaid Standalone Unaudited Financial Results along with Limited Review Report is annexed for your reference. The meeting of the Board of Directors commenced at 02:30 PM and concluded at 02:55 PM. This is for your information and record. Thanking you Yours faithfully For Aditya Vision Limited Akanksha Arya Company Secretary Encl : as above Akanksha Arya Digitally signed by Akanksha Arya Date: 2026.10.30 14:58:04 +05'30'
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As at September 30, 2026 As at March 31, 2026 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 86 109 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 8 (c) Provisions - 2 (d) Current tax liabilities (Net) 9 - Total Current Liabilities (C) 525 569 Total Liabilities (B+C) 765 782 Total Equity and Liabilities (A+B+C) 1,533 1,471 (0.54) # Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil Place : Patna Yashovardhan Sinha Vikash Kumar (Managing Director) (DIN-01636599) (Chief Financial Officer) Date: October 30, 2026 PARTICULARS ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 BALANCE SHEET AS AT SEPTEMBER 30, 2026 (All amounts in INR crores) Yashovardha n Sinha Digitally signed by Yashovardhan Sinha Date: 2026.10.30 14:41:17 +05'30' Vikash Kumar Digitally signed by Vikash Kumar Date: 2026.10.30 14:43:01 +05'30'
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Year ended September 30, 2026 June 30, 2026 September 30,2025 September 30, 2026 September 30, 2025 March 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 10 Total Income (I) 589 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 22 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) - - - - - 2 V Profit before tax (III + IV) 24 103 17 127 90 157 VI Tax expense: (a) Current Tax 6 26 4 32 23 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 6 1 7 5 9 (b) Diluted 1 6 1 7 5 9 # Figures below ₹0.50 Crs, being rounded off to the nearest ₹ Crore, are disclosed as Nil Place : Patna Vikash Kumar Date: October 30, 2026 (Chief Financial officer) Yashovardhan Sinha (Managing Director) (DIN - 01636599) Quarter ended ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED SEPTEMBER 30, 2026 Half Year ended (All amounts in INR crores, except EPS) Particulars Yashovardh an Sinha Digitally signed by Yashovardhan Sinha Date: 2026.10.30 14:41:48 +05'30' Vikash Kumar Digitally signed by Vikash Kumar Date: 2026.10.30 14:43:28 +05'30'
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Particulars 30-Sep-26 30-Sep-25 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 22 (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) (15) Investments in bank deposits (28) (12) Interest Income 4 4 Net cash used in investing activities (36) (23) Cash flows from financing activities Interest Paid (9) (9) Dividends Paid (16) (13) Lease liabilities (28) (20) Proceeds/(Repayment) from Borrowings (38) (77) Net cash used in financing activities (91) (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) (DIN-01636599) (Chief Financial Officer) ADITYA VISION LIMITED CIN - L32109BR1999PLC008783 CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 (All amounts in INR crores) Yashovard han Sinha Digitally signed by Yashovardhan Sinha Date: 2026.10.30 14:42:07 +05'30' Vikash Kumar Digitally signed by Vikash Kumar Date: 2026.10.30 14:43:57 +05'30'
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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) prescribe d 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. 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) DIN - 01636599 Yashovard han Sinha Digitally signed by Yashovardhan Sinha Date: 2026.10.30 14:42:26 +05'30' Vikash Kumar Digitally signed by Vikash Kumar Date: 2026.10.30 14:44:28 +05'30'
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Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai -400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Mumbai | Pune www.mska.in Infinity Benchmark, Unit 1302 13th Floor, Plot No. G-1, Block – EP & GP Sector – V, Salt Lake Kolkata, West Bengal 700 091 Independent Auditor’s Review Report on unaudited financial results of Aditya Vision Limited for the quarter and year to date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Aditya Vision Limited 1. We have reviewed the accompanying statement of unaudited financial results of Aditya Vision Limited (hereinafter referred to as ‘the Company’) for the quarter ended September 30, 2026 and the year to -date results for the period from April 01, 2026 to September 30, 2026 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Ind ian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recogni sed accounting principles generally accepted in India and is in compliance with the Regulations . Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Audit ing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai -400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Mumbai | Pune www.mska.in Infinity Benchmark, Unit 1302 13th Floor, Plot No. G-1, Block – EP & GP Sector – V, Salt Lake Kolkata, West Bengal 700 091 5. The financial results of the Company for the previous quarter ended June 30, 2026 and corresponding previous quarter ended September 30, 2025 were reviewed by another auditor whose reports dated July 31, 2026 and November 7, 2025, expressed an unmodified conclusion on those financial results. The financial results for the year ended March 31, 2026 were audited by another auditor whose report dated May 8, 2026 expressed an unmodified opinion on those financial results. Our conclusion is not modified in respect of the above matters. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 ______________________ Puneet Agarwal Partner Membership No.: 064824 UDIN: 26064824VFYXPX4443 Place: Patna Date: October 30, 2026 Puneet Agarwal Digitally signed by Puneet Agarwal Date: 2026.10.30 14:24:24 +05'30'