Interim report
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V AIBHAV GLOBAL LIMITED Registered Office: E-69, EPIP, Sitapura Industrial Area, Jaipur-302022, Rajasthan, India • Phone: +91-141-2770648; +91-141-2771975 CIN: L36911RJ1989PLC004945 • Email : investor_relations@vaibhavglobal.com • Website: www.vaibhavglobal.com Ref: VGL/CS/2026/95 Date: 29th October, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Bandra, Mumbai – 400 051 Mumbai – 400 001 Symbol: VAIBHAVGBL Scrip Code: 532156 Subject: Outcome of the Board Meeting – 28th October, 2026 Dear Sir / Madam, Pursuant to Regulation 30 and other applicable Regulations of SEBI (LODR) Regulations, 2015, this is to inform you that the Board of Directors of the Company at its meeting held on Wed nesday, 28th October, 2026 has inter-alia considered and approved the following: 1. The unaudited Financial Results (Consolidated and Standalone) under Ind AS for the quarter / half year ended 30th September, 2026. 2. Declared the 2 nd Interim Dividend of Rs. 1.50/- per Equity Share (on the face value of Rs. 2/- per Equity Share) for the financial year 2026-27. The Record Date for determining the entitlement of the shareholders for the payment of aforesaid interim dividend shall be Wednesday, 04th November, 2026 and the said dividend shall be paid to the equity shareholders of the Company within 30 days from the date of declaration. 3. The Grant of 8,018 Restricted Stock Units (RSUs) convertible into equal number of Equity Shares of the face value of Rs. 2/- each under VGL RSU Plan – 2019 to the eligibl e employees of the Company as per below terms: # Particulars VGL RSU Plan – 2019 a) Brief details of options granted Grant of 8,018 RSUs convertible into equal number of Equity Shares. b) Whether the Scheme is in terms of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (if applicable) Yes c) Total number of shares covered by these options 8,018 stock units convertible into 8,018 equity shares of the face value of Rs. 2/- each. d) Exercise Price Rs. 2/- per unit
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VAI BHAV GLOBAL LIMITED Registered Office: E-69, EPIP, Sitapura Industrial Area, Jaipur-302022, Rajasthan, India • Phone: +91-141-2770648; +91-141-2771975 CIN: L36911RJ1989PLC004945 • Email: investor_relations@vaibhavglobal.com • Website: www.vaibhavglobal.com e) Options vested / Vesting schedule 20% on completion of 1st year 30% on completion of 2nd year 50% on completion of 3rd year f) Time within which option may be exercised 3 (three) months from the date of respective vesting Note: The requirements prescribed under Clause 10 (g) to (n) of Para B of Annexure 18 of SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 are not applicable. The meeting of the Board of Directors commenced at 18:00 hours (IST) and concluded at 23:30 hours (IST) on 28th October, 2026. The above information is also available on the Company’s website at www.vaibhavglobal.com This is for your information and record. Yours truly, For Vaibhav Global Limited Yashasvi Pareek Company Secretary & Compliance Officer M. No.: A39220 Encl: as above
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Year ended Particulars 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1.INCOME a. Revenue from operations 93,836.98 91,707.34 87,731.61 1,85,544.32 1,69,105.32 3,69,178.57 b. Other income 819.60 531.34 1,052.75 1,350.94 2,360.16 4,126.99 Total income 94,656.58 92,238.68 88,784.36 1,86,895.26 1,71,465.48 3,73,305.56 2. EXPENSES a. Cost of materials consumed 13,493.95 9,863.73 7,983.70 23,357.68 16,028.16 39,906.35 b. Purchases of stock-in-trade 22,883.16 21,692.69 20,156.33 44,575.85 42,020.91 87,921.41 c. Change in inventories of finished goods, stock-in-trade and work-in-progress (6,297.73) (4,127.88) 2,069.76 (10,425.61) (138.12) (375.11) d. Employee benefits expense 16,068.16 15,287.61 15,125.30 31,355.77 30,025.86 61,681.79 e. Finance costs 489.84 454.29 341.01 944.13 691.28 1,493.76 f. Depreciation and amortisation expenses 2,692.29 2,662.96 2,445.27 5,355.25 4,974.71 10,288.50 g. Other expenses (Refer note 5) 40,884.44 39,317.99 34,638.25 80,202.43 67,256.15 1,44,221.15 Total expenses 90,214.11 85,151.39 82,759.62 1,75,365.50 1,60,858.95 3,45,137.85 3. 4,442.47 7,087.29 6,024.74 11,529.76 10,606.53 28,167.71 4. - - - - - 17.53 5. 4,442.47 7,087.29 6,024.74 11,529.76 10,606.53 28,185.24 6. Tax expense a. Current tax 762.21 2,296.95 1,718.29 3,059.16 3,455.48 8,088.27 b. Deferred tax credit (490.97) (847.92) (448.87) (1,338.89) (1,367.46) (6,515.94) Total tax expense 271.24 1,449.03 1,269.42 1,720.27 2,088.02 1,572.33 7. Profit for the period / year (5-6) 4,171.23 5,638.26 4,755.32 9,809.49 8,518.51 26,612.91 8. Other comprehensive income / (loss) (i).Items that will not be reclassified to profit or loss (a) Remeasurement of defined benefit plans 220.11 47.97 317.73 268.08 278.73 191.90 (b) Tax relating to remeasurement of defined benefit plans (55.39) (12.08) (111.03) (67.47) (97.40) (65.94) (ii).Items that will be reclassified to profit or loss (a) Exchange difference on translation of foreign operations 1,380.80 (80.27) 2,592.50 1,300.53 4,783.27 10,959.16 (b) Tax relating to exchange difference on translation of foreign operations - - - - - - Total comprehensive income / (loss) 1,545.52 (44.38) 2,799.20 1,501.14 4,964.60 11,085.12 9.Total comprehensive income for the period / year (7+8) 5,716.75 5,593.88 7,554.52 11,310.63 13,483.11 37,698.03 10.Profit / (loss) for the period / year attributable to : a. Owners of Vaibhav Global Limited 4,171.23 5,638.26 4,755.32 9,809.49 8,518.51 26,612.91 b. Non-controlling interests - - - - - - 11.Other comprehensive income / (loss) attributable to : a. Owners of Vaibhav Global Limited 1,545.52 (44.38) 2,799.20 1,501.14 4,964.60 11,085.12 b. Non-controlling interests - - - - - - 12.Total comprehensive income / (loss) attributable to : a. Owners of Vaibhav Global Limited 5,716.75 5,593.88 7,554.52 11,310.63 13,483.11 37,698.03 b. Non-controlling interests - - - - - - 13. 3,352.48 3,346.01 3,335.33 3,352.48 3,335.33 3,340.48 14. 1,61,452.89 15. i) Basic (in Rupees) 2.49 3.37 2.85 5.87 5.12 15.97 ii) Diluted (in Rupees) 2.45 3.33 2.82 5.78 5.06 15.75 VAIBHAV GLOBAL LIMITED Earnings per equity share Profit before exceptional items and tax (1 - 2) Paid-up equity share capital (face value per share of Rs. 2/-) Quarter ended Exceptional items Profit before tax (3+4) REGD. OFF : E-69, EPIP, SITAPURA INDUSTRIAL AREA, JAIPUR-302022 CIN: L36911RJ1989PLC004945 Tel: 91-141-2770648, E Mail: investor_relations@vaibhavglobal.com, Website: www.vaibhavglobal.com STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR TO DATE ENDED 30 SEPTEMBER 2026 Other equity (Rs. in lakhs, unless otherwise stated) Year to date ended
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(Rs. in lakhs, unless otherwise stated) As at 30 September 2026 As at 31 March 2026 Unaudited Audited Assets Non-current assets Property, plant and equipment 20,262.53 20,609.34 Capital work-in-progress 5,197.76 1,343.94 Right-of-use asset 27,824.93 29,548.63 Goodwill 10,548.52 10,444.96 Other intangible assets 10,276.77 9,283.92 Intangible assets under development 502.05 1,216.43 Financial assets Investments 0.31 0.30 Others 1,247.19 1,224.99 Deferred tax assets (net) 12,389.09 11,126.06 Other tax assets (net) 1,120.86 674.72 Other non - current assets 460.06 408.34 Total non-current assets 89,830.07 85,881.63 Current assets Inventories 93,385.32 81,125.41 Financial assets Investments 1,888.58 1,903.56 Trade receivables 33,872.63 33,965.43 Cash and cash equivalents 24,267.18 33,354.45 Bank balance other than cash and cash equivalents 3,813.17 3,784.05 Loans 393.87 411.18 Others 4,796.61 4,735.44 Other current assets 10,336.78 9,564.30 Total current assets 1,72,754.14 1,68,843.82 Total assets 2,62,584.21 2,54,725.45 Equity and liabilities Equity Equity share capital 3,352.48 3,340.48 Other equity 1,67,926.74 1,61,452.89 Equity attributable to owners of the Company 1,71,279.22 1,64,793.37 Total equity 1,71,279.22 1,64,793.37 Liabilities Non-current liabilities Financial liabilities Lease liabilities 26,314.77 27,289.50 Provisions 992.18 1,067.59 Deferred tax liabilities (net) 238.54 294.15 Total non-current liabilities 27,545.49 28,651.24 Current liabilities Financial liabilities Borrowings 12,963.23 11,223.20 Lease liabilities 3,296.82 3,070.75 Trade payables 27,220.46 26,823.01 Other financial liabilities 6,697.96 7,092.55 Other current liabilities 12,199.26 11,098.14 Provisions 392.70 433.98 Current tax liabilties (net) 989.07 1,539.21 Total current liabilities 63,759.50 61,280.84 Total liabilities 91,304.99 89,932.08 Total equity and liabilities 2,62,584.21 2,54,725.45 VAIBHAV GLOBAL LIMITED UNAUDITED CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2026 Particulars Consolidated
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(Rs. in lakhs, unless otherwise stated) Unaudited Unaudited A.Cash flow from operating activities Profit for the period 11,529.76 10,606.53 Adjustment for : Depreciation and amortisation expense 5,355.25 4,974.71 Gain on unrealised foreign exchange difference (net) (434.74) (576.90) Equity-settled share-based payment transactions 883.99 1,095.66 Loss on sale / write off of property, plant and equipment 0.52 11.33 Liabilities no longer required written back (29.96) - Gain on sale of current investments (including change in fair value) - (4.63) Impairment losses on financial assets (Allowances for / write off doubtful debts and advances)1,633.21 2,060.40 Interest income (749.97) (482.45) Finance costs 944.13 691.28 Operating profit before working capital changes 19,132.19 18,375.93 Working capital adjustments : (Increase) in trade receivables (1,277.21) (1,137.54) (Increase) in inventories (11,429.97) (4,332.31) (Increase) in other assets (586.27) (1,546.89) Increase/(decrease) in trade payables, provisions, other liabilities 568.40 (854.95) Cash generated from operating activities 6,407.14 10,504.24 Income taxes paid (net) (4,050.25) (3,699.72) Net cash generated from operating activities (A) 2,356.89 6,804.52 B.Cash flow from investing activities Purchase of property, plant and equipment and intangible assets (6,322.53) (1,075.37) Proceeds from disposal of property, plant and equipment 0.73 1.66 Investment made in deposits (1,623.54) (2,046.95) Deposits matured 1,617.62 1,547.95 Interest received 885.94 626.83 Proceed from sale of current investments 40.75 682.25 Net cash (used in) investing activities (B) (5,401.03) (263.63) C.Cash flow from financing activities Proceeds from exercise of share options 104.25 353.68 Proceeds from short term borrowings (net) 1,740.03 776.77 Dividend paid (including dividend distribution tax) (5,286.88) (5,279.40) Principal payment of lease liabilities (1,275.10) (1,523.43) Interest paid (including interest paid on lease liabilities) (996.19) (753.83) Net cash (used in) financing activities (C) (5,713.89) (6,426.21) Net (Decrease)/increase in cash and cash equivalents (A+B+C) (8,758.03) 114.68 Opening balance of cash and cash equivalents 33,354.45 9,118.50 Exchange difference on translation of foreign operations (329.24) 637.86 Closing balance of cash and cash equivalents 24,267.18 9,871.04 Cash and cash equivalents comprises Balance with bank in current accounts 21,620.67 9,540.45 Deposits with original maturity of less than 3 months 2,585.52 - Cash on hand 60.99 91.78 Funds-in-transit - 238.81 Net Cash and cash equivalents 24,267.18 9,871.04 Year to date ended 30 September 2025 UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS FOR YEAR TO DATE ENDED 30 SEPTEMBER 2026 Year to date ended 30 September 2026 Particulars
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Year ended 30 September 202630 June 202630 September 202530 September 202630 September 202531 March 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1. Segment revenue a) United States of America 55,847.02 59,800.88 51,213.14 1,15,647.90 1,00,681.12 2,28,821.40 b) United Kingdom 25,781.09 25,007.87 25,176.98 50,788.96 47,998.86 1,03,467.88 c) India 18,331.61 16,293.43 14,581.93 34,625.04 29,319.67 58,513.32 d) Europe (excluding United Kingdom) 11,186.17 10,602.20 9,458.96 21,788.37 18,162.96 40,757.49 e) Rest of world 14,819.16 11,737.69 11,231.87 26,556.85 20,723.99 40,552.15 Less: Intersegment eliminations (32,128.07) (31,734.73) (23,931.27) (63,862.80) (47,781.28) (1,02,933.67) Revenue from operations 93,836.98 91,707.34 87,731.61 1,85,544.32 1,69,105.32 3,69,178.57 2. Segment results profit before tax and interest a) United States of America 2,828.29 5,831.98 2,647.35 8,660.27 6,022.05 16,430.61 b) United Kingdom 4,441.58 (47.48) 6,286.39 4,394.10 7,264.66 9,848.02 c) India 7,393.87 2,123.69 7,330.06 9,517.56 8,736.97 17,698.92 d) Europe (excluding United Kingdom) (538.14) (288.50) (508.94) (826.64) 778.93 1,144.53 e) Rest of world 6,022.33 857.10 6,194.64 6,879.43 7,336.02 12,607.46 Less: Intersegment eliminations (15,215.62) (935.21) (15,583.75) (16,150.83) (18,840.82) (28,068.07) Subtotal 4,932.31 7,541.58 6,365.75 12,473.89 11,297.81 29,661.47 Add/(less): Exceptional items a) United States of America - - - 2,969.08 b) United Kingdom - - - (2,501.55) c) India - - - (450.00) Subtotal 4,932.31 7,541.58 6,365.75 12,473.89 11,297.81 29,679.00 Less: Finance cost (489.84) (454.29) (341.01) (944.13) (691.28) (1,493.76) Total profit before tax 4,442.47 7,087.29 6,024.74 11,529.76 10,606.53 28,185.24 Particulars As at 30 September 2026 As at 30 September 2025 As at 31 March 2026 Unaudited Unaudited Audited 3. Segment assets a) United States of America 1,49,371.05 1,22,897.58 1,41,022.00 b) United Kingdom 2,06,627.15 1,84,625.20 2,06,568.72 c) India 1,15,742.66 1,01,563.23 1,10,955.39 d) Europe (excluding United Kingdom) 20,803.93 18,753.50 20,425.82 e) Rest of world 1,90,541.32 1,82,952.34 1,86,557.54 Less: Intersegment eliminations (4,20,501.90) (3,96,614.27) (4,10,804.02) Total assets 2,62,584.21 2,14,177.58 2,54,725.45 4. Segment liabilities a) United States of America 63,127.49 50,294.76 57,430.72 b) United Kingdom 53,859.50 29,781.88 52,920.67 c) India 24,227.49 29,593.51 24,159.87 d) Europe (excluding United Kingdom) 47,504.17 42,435.97 45,535.66 e) Rest of world 10,600.72 7,934.20 8,648.85 Less: Intersegment eliminations (1,08,014.38) (90,511.98) (98,763.69) Total liabilities 91,304.99 69,528.34 89,932.08 Annexure - I Reporting of consolidated unaudited segment wise revenue, results, assets and liabilities along with the quarterly results Particulars Quarter ended (Rs. in lakhs, unless otherwise stated) Year to date ended
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Notes: 1) The above statement of unaudited consolidated financial results for the quarter ended 30 September 2026 and year to date ended for the period from 01 April 2026 to 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28 October 2026. These financial results for the quarter ended 30 September 2026 and year to date ended for the period from 01 April 2026 to 30 September 2026 have been reviewed by the Statutory Auditors of the Parent Company. 2) These statement of unaudited consolidated financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. 3) The unaudited consolidated financial results include the financial results of the Parent Company and the financial results of the following subsidiaries and step-down subsidiaries (collectively referred as ‘the Group’): A. VGL Retail Ventures Limited, Mauritius a. Shop TJC Limited, UK i. Shop LC Global Inc., USA ii. Mindful Souls BV, Netherlands B. STS Global Supply Limited, Hong Kong a. Pt. STS Bali, Indonesia b. STS (Guangzhou) Trading Limited, China C. STS Jewels Inc., USA D. STS Global Limited, Thailand E. STS Global Limited, Japan F. Vaibhav Lifestyle Limited, India G. Shop LC GmbH, Germany H. Vaibhav Global Employee Stock Option Welfare Trust 4) The Parent Company have allotted 323,358 and 600,232 equity shares having face value of Rs. 2/- each for the quarter ended 30 September 2026 and year to date for the period from 01 April 2026 to 30 September 2026 respectively, under the Company's various Employees Stock Option Benefit Schemes through Vaibhav Global Employee Stock Option Welfare Trust at exercise price ranging from Rs. 2.00 - Rs. 188.95. 5) Item exceeding 10% of total expenditure (included in other expenses): ( Amount in Rs. Lakhs) Particulars Quarter ended Year to date ended Year ended 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 Content and broadcasting expenses 20,459.94 19,654.98 17,393.14 40,114.92 33,895.69 72,443.02 6) The Board of Directors of the Parent Company has declared interim dividend of Rs. 1.50/- per fully paid-up equity shares of Rs. 2/- each. The Parent Company has fixed 04 November 2026 as the record date for payment of interim dividends on equity shares. The said interim dividend will be credited / dispatched to the respective equity shareholders within 30 days of the declaration of dividend. In addition to the above interim dividend of Rs. 1.50/-, an interim dividend of Rs. 1.50/- per share i.e., 75% on equity share capital was declared and paid during the current period. Hence total dividend of Rs. 3.00/- has been declared during the current period. 7) Segment information as per Ind AS – 108, ‘Operating Segment’ is disclosed in Annexure – I. Place: Austin, USA Date: 28 October 2026 For and on behalf of the Board of Directors Sunil Agrawal Managing Director DIN: 00061142
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Particulars 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1. INCOME a. Revenue from operations 17,742.06 15,752.12 13,994.44 33,494.18 28,209.90 56,327.61 b. Other income 5,983.90 495.87 6,261.95 6,479.77 7,259.95 15,004.63 Total income 23,725.96 16,247.99 20,256.39 39,973.95 35,469.85 71,332.24 2. EXPENSES a. Cost of materials consumed 9,789.75 5,034.53 7,983.70 14,824.28 17,718.09 33,450.57 b. Purchases of stock-in-trade 1,501.68 3,929.24 682.24 5,430.92 2,666.97 4,553.28 c. Change in inventories of finished goods, stock-in-trade and work-in-progress (132.18) 712.59 432.70 580.41 (1,520.70) (700.64) d. Employee benefits expense 1,695.54 1,768.73 1,427.62 3,464.27 3,009.86 6,089.28 e. Finance costs 210.22 168.70 240.40 378.92 485.00 968.53 f. Depreciation and amortization expenses 208.44 200.86 183.78 409.30 371.16 765.45 g. Other expenses 3,455.54 2,637.58 2,435.39 6,093.12 4,807.35 10,103.23 Total expenses 16,728.99 14,452.23 13,385.83 31,181.22 27,537.73 55,229.70 3. 6,996.97 1,795.76 6,870.56 8,792.73 7,932.12 16,102.54 4. - - - - - 5,842.88 5. 6,996.97 1,795.76 6,870.56 8,792.73 7,932.12 21,945.42 6. Tax expense a. Current tax (358.11) 358.11 345.15 - 523.81 1,228.92 b. Deferred tax (credit)/ charge (76.43) 109.62 (160.32) 33.19 (179.40) (4,938.98) Total tax expense (434.54) 467.73 184.83 33.19 344.41 (3,710.06) 7. Profit for the period / year (5-6) 7,431.51 1,328.03 6,685.73 8,759.54 7,587.71 25,655.48 8. Other comprehensive income Items that will not be reclassified to profit or loss (a) Remeasurement of defined benefit plans 217.25 45.12 317.73 262.37 278.73 180.47 (b) Tax relating to remeasurement of defined benefit plans (54.67) (11.36) (111.03) (66.03) (97.40) (63.06) Total other comprehensive income 162.58 33.76 206.70 196.34 181.33 117.41 9. Total comprehensive income for the period / year (7+8) 7,594.09 1,361.79 6,892.43 8,955.88 7,769.04 25,772.89 10. 3,352.48 3,346.01 3,335.33 3,352.48 3,335.33 3,340.48 11. 84,162.83 12. i) Basic (in Rupees) 4.44 0.79 4.02 5.24 4.56 15.40 ii) Diluted (in Rupees) 4.37 0.78 3.97 5.16 4.51 15.19 VAIBHAV GLOBAL LIMITED REGD.OFF : E-69, EPIP, SITAPURA INDUSTRIAL AREA, JAIPUR-302022 CIN: L36911RJ1989PLC004945 Tel: 91-141-2770648, E Mail: investor_relations@vaibhavglobal.com, Website: www.vaibhavglobal.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR TO DATE ENDED 30 SEPTEMBER 2026 (Rs. in lakhs, unless otherwise stated) Earnings per equity share Quarter ended Profit before exceptional items and tax (1-2) Paid-up equity share capital (face value per share of Rs. 2/-) Exceptional items Year ended Other equity Year to date ended Profit before tax (3+4)
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(Rs. in lakhs, unless otherwise stated) Particulars As at 30 September 2026 As at 31 March 2026 Unaudited Audited Assets Non-current assets Property, plant and equipment 5,363.07 5,194.59 Capital work-in-progress 4.97 7.91 Right-of-use assets 771.16 803.18 Intangible assets 72.85 74.62 Intangible assets under development 28.63 5.60 Financial assets Investments 39,365.14 39,365.14 Loans 1,055.08 975.00 Others 131.53 124.92 Deferred tax assets (net) 6,680.65 6,779.87 Other tax assets (net) 556.41 423.38 Other non-current assets 187.38 223.44 Total non-current assets 54,216.87 53,977.65 Current assets Inventories 18,358.63 17,264.66 Financial assets Trade receivables 25,496.48 20,175.04 Cash and cash equivalents 3,249.22 3,681.31 Bank balances other than cash and cash equivalents 2,692.73 2,679.24 Loans 747.99 876.14 Others 6,162.36 5,547.47 Other current assets 2,421.65 2,825.70 Total current assets 59,129.06 53,049.56 Total assets 1,13,345.93 1,07,027.21 Equity and liabilities Equity Equity share capital 3,352.48 3,340.48 Other equity 88,544.26 84,162.83 Total equity 91,896.74 87,503.31 Liabilities Non-current liabilities Financial liabilities Lease liabilities 4.54 21.36 Provisions 891.32 973.22 Total non-current liabilities 895.86 994.58 Current liabilities Financial liabilities Borrowings 12,963.23 11,223.20 Lease liabilities 40.62 49.70 Trade payables - Total outstanding dues of micro enterprises and small enterprises; and607.44 654.49 - Total outstanding dues of creditors other than micro enterprises and small enterprises 5,297.79 4,728.97 Other financial liabilities 329.02 348.64 Other current liabilities 935.57 1,026.79 Provisions 379.66 425.61 Current tax liabilities (net) - 71.92 Total current liabilities 20,553.33 18,529.32 Total liabilities 21,449.19 19,523.90 Total equity and liabilities 1,13,345.93 1,07,027.21 VAIBHAV GLOBAL LIMITED UNAUDITED STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2026
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(Rs. in lakhs, unless otherwise stated) Year to date ended Year to date ended 30 September 2026 30 September 2025 Unaudited Unaudited A. Cash flow from operating activities Profit for the period 8,792.73 7,932.12 Adjustment for : Depreciation and amortisation expense 409.30 371.16 Loss / (Gain) on unrealised foreign exchange difference (net) 451.24 (356.01) Equity-settled share-based payment transactions 357.85 293.09 Loss on sale / write off of property, plant and equipment 0.52 11.33 Liabilities no longer required written back (28.27) - (Gain) on sale of current investments (including change in fair value) - (4.63) Impairment losses on financial assets (Allowances for / write off doubtful debts and advances)10.96 0.05 Dividend income (4,936.69) (5,219.25) Interest income (209.63) (249.55) Finance costs 378.92 485.00 Operating profit before working capital changes: 5,226.93 3,263.31 Working capital adjustments : (Increase) in trade receivables (5,961.95) (558.84) (Increase) in inventories (1,093.97) (5,857.46) (Increase) in other assets (124.15) (507.74) Increase in trade payables, provisions, other current liabilities 527.81 1,499.49 Cash generated from operating activities (1,425.33) (2,161.24) Income taxes paid (net) (204.95) (510.02) Net cash (used in) from operating activities (A) (1,630.28) (2,671.26) B. Cash flow from investing activities Purchase of property, plant and equipment and other intangible assets (563.43) (312.56) Proceeds from disposal of property, plant and equipment 0.73 1.66 Investment made in deposits (1,623.54) (2,046.95) Deposits matured 1,617.62 1,547.95 Repayment of loan given to subsidiaries 713.68 720.66 Grant of loan to subsidiaries (627.99) (337.88) Dividend received 4,936.69 5,219.25 Interest received 280.85 289.99 Proceed from sale of current investments - 154.63 Net cash generated from investing activities (B) 4,734.61 5,236.75 C. Cash flow from financing activities Proceeds from exercise of share options 104.25 353.68 Proceeds from short term borrowings (net) 1,740.03 776.77 Dividend paid (5,024.55) (4,998.94) Interest paid (including interest paid on lease liabilities) (405.33) (501.85) Principal payment of lease liabilities (25.90) (19.35) Net cash utilised in financing activities (C) (3,611.50) (4,389.69) Net (Decrease) in cash and cash equivalents (A+B+C) (507.17) (1,824.20) Opening balance of cash and cash equivalents 3,681.31 3,838.72 Unrealised foreign exchange difference in cash and cash equivalents 75.08 85.98 Closing balance of cash and cash equivalents 3,249.22 2,100.50 Cash and cash equivalents comprises Cash on hand 4.36 4.53 Balance with scheduled bank in current accounts 3,244.86 2,095.97 Net cash and cash equivalents 3,249.22 2,100.50 Particulars UNAUDITED STANDALONE STATEMENT OF CASHFLOWS FOR YEAR TO DATE ENDED 30 SEPTEMBER 2026 VAIBHAV GLOBAL LIMITED
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Notes: 1) The above statement of unaudited standalone financial results for the quarter ended 30 September 2026 and year to date ended for the period from 01 April 2026 to 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28 October 2026. The financial results for the quarter ended 30 September 2026 and year to date ended for the period from 01 April 2026 to 30 September 2026 have been reviewed by the Statutory Auditors of the Company. 2) These statement of unaudited standalone financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. 3) The Company has allotted 323,358 and 600,232 equity shares having face value of Rs. 2/- each for the quarter ended 30 September 2026 and year to date ended for the period from 01 April 2026 to 30 September 2026, under the Company's various Employees Stock Option Benefit Schemes through Vaibhav Global Employee Stock Option Welfare Trust at exercise price ranging from Rs. 2.00 – Rs. 188.95. 4) The Board of Directors of the Company has declared interim dividend of Rs. 1.50/- per fully paid-up equity share of Rs. 2/- each. The Company has fixed 04 November 2026 as the record date for payment of interim dividend on equity share. The said interim dividend will be credited/dispatched to the respective equity shareholders within 30 days of declaration of dividend. In addition to the above interim dividend of Rs. 1.50/-, an interim dividend of Rs. 1.50 per share i.e., 75% on equity share capital was declared and paid during the current period. Hence, total dividend of Rs. 3.00/- is declared during the current period. 5) As per Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information only as part of the statement of unaudited consolidated financial results. Place: Austin, USA Date: 28 October 2026 For and on behalf of the Board of Directors Sunil Agrawal Managing Director DIN: 00061142