VITAL2026-07-012026-09-30VITAL2026-09-30VITAL2026-03-31VITAL2026-04-012026-09-30VITAL2026-07-012026-09-30in-capmkt:OtherExpenses1MemberVITAL2026-04-012026-09-30in-capmkt:OtherExpenses1MemberVITAL2026-09-30OtherNoncurrentFinancialAssetsDomain1VITAL2026-09-30OtherNoncurrentAssetsDomain1VITAL2026-09-30OtherCurrentAssetsDomain1VITAL2026-09-30OtherCurrentFinancialLiabilitiesDomain1VITAL2026-09-30OtherCurrentLiabilitiesDomain1iso4217:INRiso4217:INRxbrli:shares000000VITALNOTLISTEDINE0L4K01016Vital Chemtech LimitedMain BoardEquity2026-04-012027-03-312026-11-022026-10-27INRLakhsQuarterlySecond quarterSingle segmentChemical Manufcturing2026-11-0216:00:002026-11-0217:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated499829000109450005107740004104910000-2515600028807000115130001806900042541000486265000245090000245090004630000-5567000-937000025446000000025446000025446000233860002060000239511000101.061.05001.061.05Notes:- 1. The above Consolidated financial results of the Group (the "Statement") have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its Meeting held on November 02, 2026 and Statutory Auditors of the Group have carried out limited review of unaudited results of the company for the Quarter and Half Year Ended September 30, 2026. <br /> 2. The financial results have been prepared in accordance with the applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and Amended Rules 2016 and in terms of regulation of the SEBI (Listing Obligation and disclosure Requirements) Regulations 2015 and SEBI Circular dated 5th July 2016. <br /> 3. The Parent Company was earlier listed on the SME Platform (EMERGE) of the National Stock Exchange of India Limited (NSE). Upon migration, the equity shares of the Parent Company were listed on the Main Board of NSE with effect from March 11, 2026. <br /> Accordingly, the Parent Company has adopted Indian Accounting Standards ("Ind AS") effective from April 1, 2025 and date of transition to Ind AS is April 1, 2024 in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), notified under Section 133 of the Companies Act, 2013, read with relevant rules thereunder, and in compliance with Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, along with the applicable provisions and guidance issued thereunder. <br /> Accordingly: <br /> (a) The unaudited Consolidated financial results for the quarter and half year ended September 30, 2026 have been prepared in accordance with Ind AS. <br /> (b) The audited Consolidated financial results for the year ended March 31, 2026 have been prepared in accordance with Ind AS. <br /> (c) The comparative figures for the quarter ended September 30, 2025 was not published earlier. The conversion of the aforesaid IGAAP figures to IND AS has been carried out by the management, and these IND AS has been carried out by the management, and these IND AS comparative figures have not been subjected to limited review or audit. <br /> 4. The group has only one reportable business segment. Hence no separate information for segment wise disclosure is given. Accordingly, there is no separate reportable Segment as per Ind AS 108 on 'Operating Segments' in respect of the company. <br /> 5. The figures reported in the Consolidated financial results for the quarters ended September 30, 2026, June 30, 2026 and September 30, 2025 and half year ended September 30, 2026 and September 30, 2025 are based on management-certified accounts and have not been subjected to audit or limited review by the statutory auditors. Accordingly, while the annual financial statements for the respective financial years have been audited and published, the quarterly figures have been derived by the management from such audited financial statements, and the same have not been subjected to audit or review by the statutory auditors. <br /> 6. The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures. <br /> 7. In accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the above Results of the group are posted on company's website i.e. www.vitalgroup.co.in and will also appear on the stock exchange website, where the equity shares of the Parent Company are listed i.e. www nseindia.com. <br /> 8. The investment in an unlisted private limited subsidiaries company is recognised under Ind AS 109 and classified as Fair Value through Other Comprehensive Income (FVOCI). The company has an established accounting policy of obtaining independent external valuations for investment in subsidiaries and Fair Market Value of quoted financial assets, on an annual basis. Accordingly, the fair valuation of the investments is undertaken at the end of the financial year. <br /> 2026-04-012026-09-30UnauditedConsolidated10117540001224900010240030008191570000-55711000585160002152700035954000857120009651550005884800005884800012681000-55670007114000051734000000051734000051734000482950003440000239511000102.162.15002.162.15Other Expenses42541000Other Expenses8571200056348200044355700000228123000092467000320590000641000223750001350645000295457000053569700091640001140000544975000016968700010101190002360764000239511000916231000115574200060150001161757000472350000472350000252900047487900032185500019675000304280000323955000312890006770990002856600042800001418300072412800011990070002360764000Other non-current financial assets92467000Other non-current assets22375000Other current assets169687000Other current financial liabilities31289000Other current liabilities28566000032932000-81685000034460003359000000-1717880000-63000035953000031890000328200000000000000-171375000-1125270000-20985000-172100087810001502000-10054200000000000032164000000000000000000000172100000-3044300000000000175457000000209850000-23138000131334000349000034900089290009278000