Vasudhagama Enterprises Ltd

Meeting Details

• Board meeting on Aug 14, 2026 at 3:00 PM, at the Registered Office.

Key Agenda Items

• Audited financial results for quarter ended 30 June 2026, with Limited Review Report.
• Any other business with the permission of the Chairman.

Other Notes

Dematerialisation status

• Dematerialisation requests were processed; securities were listed on exchanges where earlier securities are listed.
• Received certificates for dematerialisation were mutilated and cancelled after verification; depository name substituted as registered owner within timelines.

Vasudhagama Enterprises Ltd - Closure of Trading Window from July 01, 2026 till 48 hours after the declaration of its unaudited Financial Results for the Quarter ended June 30, 2026

Financial Performance 📊

• Standalone revenue from operations was nil in Q3 2025 vs. Rs 33.91 lakh in Q3 2024; nine months revenue fell to nil from Rs 1,135.70 lakh.
• Standalone profit after tax was Rs 4.87 lakh in Q3 2025 vs. Rs 0.72 lakh in Q3 2024; nine months PAT was Rs 6.26 lakh vs. Rs 86.84 lakh prior year.
• Consolidated revenue from operations was Rs 8.71 lakh in Q3 2025 vs. Rs 71.12 lakh in Q3 2024; nine months revenue declined to Rs 36.80 lakh from Rs 2,509.35 lakh.
• Consolidated loss after tax was Rs 7.43 lakh in Q3 2025 vs. profit of Rs 4.08 lakh in Q3 2024; nine months PAT was Rs 6.61 lakh vs. Rs 167.61 lakh prior year.
• Standalone basic and diluted EPS was negative Rs 0.01 in Q3 2025 vs. zero in Q3 2024; nine months EPS was Rs 0.01 vs. Rs 1.98 prior year.
• Consolidated basic and diluted EPS was negative Rs 0.02 in Q3 2025 vs. Rs 0.01 in Q3 2024; nine months EPS was Rs 0.02 vs. Rs 3.82 prior year.

Expenses & Other Financials

• Standalone total expenses were Rs 7.49 lakh in Q3 2025 vs. Rs 32.95 lakh in Q3 2024; nine months expenses decreased to Rs 55.11 lakh from Rs 1,019.92 lakh.
• Consolidated total expenses were Rs 21.14 lakh in Q3 2025 vs. Rs 67.01 lakh in Q3 2024; nine months expenses were Rs 97.75 lakh vs. Rs 2,285.59 lakh prior year.
• Depreciation expense was Rs 3.07 lakh standalone and Rs 14.51 lakh consolidated in Q3 2025, lower than prior year nine months.
• Finance costs were nil in standalone and consolidated results for the quarter and nine months ended December 31, 2025.
• No exceptional items reported in standalone or consolidated results for Q3 and nine months ended December 31, 2025.

Corporate & Audit

• Consolidated results include subsidiaries Zecrom Enterprises Pvt Ltd and Digigames Pvt Ltd.
• Statutory auditors conducted limited review of unaudited standalone and consolidated financial results for Q3 and nine months ended December 31, 2025.
• Auditor’s review reports expressed no material misstatement or qualification for standalone and consolidated results.
• Audit committee reviewed and board approved unaudited standalone and consolidated results on March 11, 2026.

Company & Reporting

• Company formerly known as Ozone World Limited; reporting period for Q3 2025 is October 1 to December 31, 2025.

Financial Performance 📊

• Standalone Q2 FY26 revenue from operations nil vs Rs 551L in Q2 FY25; half-year nil vs Rs 1,101.79L.
• Standalone Q2 FY26 profit after tax Rs 4.38L vs Rs 42.22L in Q2 FY25; half-year PAT Rs 11.12L vs Rs 86.13L.
• Consolidated Q2 FY26 revenue from operations Rs 9.93L vs Rs 1,431.31L in Q2 FY25; half-year Rs 28.10L vs Rs 2,438.23L.
• Consolidated Q2 FY26 profit after tax Rs 2.64L vs Rs 14.04L in Q2 FY25; half-year PAT Rs 22.81L vs Rs 163.53L.
• Standalone EPS Q2 FY26 Rs 0.01 vs Rs 0.10 in Q2 FY25; half-year EPS Rs 0.03 vs Rs 0.20.
• Consolidated EPS Q2 FY26 Rs 0.01 vs Rs 0.17 in Q2 FY25; half-year EPS Rs 0.13 vs Rs 0.96.

Balance Sheet & Cash Flow

• Consolidated non-current assets stable at Rs 6,240.66L as of Sept 30, 2025 vs Rs 6,271.24L March 31, 2025.
• Consolidated trade receivables decreased to Rs 861.23L from Rs 1,041.34L; cash and cash equivalents down to Rs 9.39L from Rs 55.16L.
• Consolidated total equity increased slightly to Rs 12,175.34L from Rs 12,163.88L; total liabilities decreased to Rs 149.67L from Rs 194.93L.
• Consolidated net cash used in operating activities Rs -52.27L in Q2 FY26; net cash used in investing activities Rs -67.45L.
• Consolidated cash and cash equivalents declined to Rs 9.39L as of Sept 30, 2025 from Rs 55.16L at March 31, 2025.

Corporate & Governance

• No exceptional items reported in standalone or consolidated results for Q2 FY26.
• No dividend recommended for FY25 by the Board.
• Statutory auditors issued unmodified review opinions on standalone and consolidated Q2 FY26 results.
• Results approved by Board and Audit Committee on March 11, 2026.

Business Model & Segments

• Company has one reportable segment: Trading.
• Consolidated results include subsidiaries Zecrom Enterprises Pvt Ltd and Digigames Pvt Ltd.

Financial Performance 📊

• Standalone Q1 FY2026 revenue from operations was nil vs. Rs 550.79 lakh in Q1 FY2025; total income Rs 43.45 lakh.
• Standalone Q1 FY2026 profit before tax was Rs 8.99 lakh, up 85% YoY from Rs 4.85 lakh.
• Standalone Q1 FY2026 profit after tax was Rs 6.74 lakh, up 128% YoY from Rs 2.95 lakh.
• Consolidated Q1 FY2026 revenue from operations was Rs 18.17 lakh, down 98% YoY from Rs 1,006.92 lakh.
• Consolidated Q1 FY2026 profit before tax was Rs 12.21 lakh, down 90% YoY from Rs 118.59 lakh.
• Consolidated Q1 FY2026 profit after tax was Rs 11.40 lakh, down 87% YoY from Rs 89.50 lakh.

Expenses & EPS

• Standalone Q1 FY2026 total expenses were Rs 34.46 lakh, down from Rs 492.26 lakh in Q1 FY2025.
• Consolidated Q1 FY2026 total expenses were Rs 49.41 lakh, down from Rs 888.33 lakh in Q1 FY2025.
• Standalone Q1 FY2026 EPS was Rs 0.02 vs. Rs 0.26 in Q1 FY2025; consolidated EPS was Rs 0.03 vs. Rs 0.53.

Corporate & Audit

• Company has one reportable segment: Trading.
• Consolidated results include subsidiaries Zecrom Enterprises Pvt Ltd and Digigames Pvt Ltd.
• Statutory auditors issued unmodified review opinions on standalone and consolidated Q1 FY2026 results.
• Board approved Q1 FY2026 results on March 11, 2026.