Vinayak Polycon International Ltd has closed its trading window for designated persons effective July 1, 2026, in compliance with insider trading regulations. The restriction will remain in force until the expiry of 48 hours after the declaration of the unaudited financial results for the quarter ended June 30, 2026. This measure is implemented pursuant to the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, and the company's Code of Conduct for Prevention of Insider Trading.

The closure applies to all Directors, Key Managerial Personnel, Promoters, Designated Persons, employees, and their immediate relatives. These individuals are advised not to trade in the shares of the company during the period the window remains closed.

The company has not yet announced the specific date for the board meeting where the unaudited financial results for the quarter ended June 30, 2026 will be declared. This information will be intimated in due course.

Vinayak Polycon International Limited's Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026. The meeting, held on May 15, 2026, commenced at 11:30 A.M. and concluded at 11:52 A.M. Statutory auditors M/s A. Natani & Co., Chartered Accountants, issued an unmodified opinion on the results. Subsequently, on May 16, 2026, the company submitted to BSE Limited the newspaper cuttings of the published extract of its audited financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were published in Financial Express (English) and Jansatta (Hindi), both dated May 31, 2026. The submission was signed by Shikha Natani, Company Secretary & Compliance Officer (Membership No.: 45901).

Annual Financial Performance: FY26 vs FY25

For the full financial year ended March 31, 2026, the company reported a decline across key income and profitability metrics compared to the previous year. Total income fell to Rs. 1,993.14 lakhs from Rs. 2,119.74 lakhs in FY25, while net profit declined sharply to Rs. 5.18 lakhs from Rs. 22.48 lakhs. The following table summarises the annual financial performance:

Quarterly Performance: Q4 FY26

For the quarter ended March 31, 2026, the company reported a net loss of Rs. 5.85 lakhs, compared to a net profit of Rs. 9.24 lakhs in Q4 FY25 and a net profit of Rs. 1.35 lakhs in Q3 FY26 (quarter ended December 31, 2025). Total income for Q4 FY26 stood at Rs. 510.31 lakhs. The quarterly comparison is presented below:

Balance Sheet Highlights as at March 31, 2026

The company's total assets grew to Rs. 1,006.54 lakhs as at March 31, 2026, from Rs. 874.73 lakhs as at March 31, 2025. Current assets increased significantly to Rs. 658.72 lakhs from Rs. 505.10 lakhs, driven by higher inventories, trade receivables, and cash and cash equivalents. Key balance sheet figures are as follows:

Cash Flow Summary for FY26

The company's cash flow statement for the year ended March 31, 2026 reflects a net cash outflow from operating activities of Rs. -32.29 lakhs, compared to a net inflow of Rs. 230.76 lakhs in FY25. Net cash used in investing activities stood at Rs. -38.95 lakhs, against Rs. -19.55 lakhs in FY25, primarily on account of fixed asset purchases of Rs. 42.71 lakhs. Financing activities generated a net inflow of Rs. 109.35 lakhs in FY26, compared to a net outflow of Rs. -214.73 lakhs in FY25, driven by a net increase in working capital borrowings of Rs. 161.50 lakhs. As a result, the closing balance of cash and cash equivalents rose to Rs. 40.67 lakhs from Rs. 2.56 lakhs at the start of the year.

Newspaper Publication and Regulatory Compliance

In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company filed newspaper cuttings of the published extract of its audited financial results with BSE Limited on May 16, 2026. The results were published in Financial Express (English) and Jansatta (Hindi), both dated May 31, 2026. The filing was made under reference VPII/BSEL/2026-27/16052026. Statutory auditors M/s A. Natani & Co., Chartered Accountants (FRN No. 007347C), issued an unmodified opinion on the standalone financial results for the quarter and year ended March 31, 2026, conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013. The paid-up equity share capital of the company remained unchanged at Rs. 308.13 lakhs, comprising equity shares of Rs. 10 each. The full format of the financial results is available on the BSE website ( www.bseindia.com ) and the company's website ( www.vinayakpolycon.com ).