VB Industries Limited has filed an intimation with BSE confirming that the certificate requirement under SEBI LODR Regulation 57(4) is not applicable to the company for the first quarter ended June 30, 2026. The regulatory filing was submitted on March 25, 2026, by Managing Director Dhruva Narayan Jha.

Regulatory Compliance Details

The company's intimation relates to the non-applicability of certificate requirements under Regulation 57(4) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. This regulation pertains to the schedule of payment obligations for non-convertible securities.

Non-Convertible Securities Status

VB Industries Limited confirmed that it has not issued any non-convertible securities, making the certificate requirement under the specified regulation inapplicable. The company stated that details of schedule of payment of interest, dividend, or principal obligations on such securities are not relevant for the reporting period.

The filing also confirmed that there were no unpaid interest, dividend, or principal obligations in relation to non-convertible securities during the quarter.

Company Information

VB Industries Limited is incorporated under CIN L51909WB1982PLC035222 and is headquartered at P-27, Princep Street, 3rd Floor, Kolkata. The regulatory communication was signed by Dhruva Narayan Jha, Managing Director with DIN 01286654, ensuring compliance with disclosure requirements under SEBI regulations.

V B Industries Limited has announced its unaudited financial results for the third quarter of FY26, showcasing a remarkable improvement in financial performance. The company, engaged in finance and investments, reported substantial profit growth during the quarter ended December 31, 2025.

Financial Performance Highlights

The company's quarterly performance demonstrates a strong recovery trajectory with significant improvements across key financial metrics:

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, reflects sustained improvement in the company's operational efficiency:

Revenue and Income Structure

The company's revenue composition for Q3FY26 shows:

• Revenue from operations: Nil (compared to ₹45.00 lakhs in Q3FY25)
• Other income: ₹53.00 lakhs (versus ₹54.00 lakhs in Q3FY25)
• Total income: ₹53.00 lakhs

The absence of operational revenue indicates the company's current focus on its finance and investments segment, generating income primarily through other sources.

Cost Management and Operational Efficiency

The company demonstrated exceptional cost control during Q3FY26:

The dramatic reduction in inventory changes from ₹117.50 lakhs to ₹0.11 lakhs significantly contributed to improved profitability.

Corporate Governance and Compliance

The financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors during their meeting held on February 11, 2026. The meeting commenced at 16:30 hours and concluded at 17:00 hours. Statutory auditors Rajesh Kumar Gokul Chandra & Associates conducted a limited review of the results, confirming compliance with regulatory requirements.

The company operates within a single business segment of "Finance & Investments" as per Indian Accounting Standard 108, making segmental reporting non-applicable. The results have been prepared in accordance with Indian Accounting Standards 34 for Interim Financial Reporting under the Companies Act, 2013.