VAS Infrastructure Limited has officially announced its Q3FY26 quarterly results for the quarter ended December 31, 2025, under Regulation 29 of SEBI (Listing Obligations & Disclosure Requirements), 2015. The company reported a notable financial turnaround despite operating under Corporate Insolvency Resolution Process (CIRP), with the RP Committee meeting held on February 12, 2026, approving the unaudited financial results.

Financial Performance Overview

The company achieved a significant improvement in its financial position during Q3FY26, moving from losses to profitability compared to the previous year's performance.

Revenue and Expense Analysis

The company's total income of ₹11.59 lakhs was generated entirely through other income, representing an 87.24% increase compared to ₹6.19 lakhs in Q3FY25. Total expenses were controlled at ₹9.70 lakhs compared to ₹11.76 lakhs in the corresponding quarter last year.

Nine-Month Performance

For the nine months ended December 31, 2025, the company showed substantial improvement with total income of ₹32.50 lakhs compared to ₹7.59 lakhs in the corresponding period last year, representing a 328.20% increase. The net loss reduced significantly to ₹6.94 lakhs from ₹40.42 lakhs, indicating an 82.83% improvement in operational efficiency.

Corporate Governance and CIRP Status

VAS Infrastructure continues to operate under CIRP following its admission to the National Company Law Tribunal (NCLT) on March 11, 2024, under Order no. C.P. (IB) 314/MB/2023. Resolution Professional Ashok Kumar Golechha (IBBI Registration No. IBBI/IPA-02/IP-N000932/2019-2020/12973) manages the company's affairs and carries out regulatory compliances.

Regulatory Compliance and Audit Report

The auditors, Satyaprakash Natan & Company, issued a qualified review report highlighting material uncertainty related to going concern, noting that the company is engaged with lenders for debt resolution planning. The company maintained clean regulatory records with no complaints pending, received, or unresolved as of December 31, 2025. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee before RP Committee approval on February 12, 2026.

The equity share capital remained stable at ₹1,512.94 lakhs throughout the reporting periods, with the RP Committee meeting commencing at 3:35 p.m. and concluding at 4:00 p.m. on February 12, 2026.

VAS Infrastructure Ltd has scheduled its RP Committee meeting for February 12, 2026, to review and approve the company's unaudited financial results for the third quarter of fiscal year 2026. The meeting has been convened in accordance with Regulation 29 read with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Meeting Agenda and Key Items

The RP Committee meeting will address several important matters related to the company's quarterly financial reporting and regulatory compliance. The primary focus will be on the financial performance for the quarter ended December 31, 2025.

Specific Agenda Items

The committee will undertake a comprehensive review covering multiple aspects of the company's quarterly operations and compliance requirements. The meeting agenda includes three primary items for consideration.

The committee will consider and approve the unaudited financial results for the quarter ended December 31, 2025, along with the Limited Review Report provided by the Statutory Auditors. Additionally, the meeting will note statutory compliance with BSE for the quarter ended December 31, 2025. Any other items may be taken up with the permission of the chair.

Regulatory Compliance and Communication

The company has formally communicated this meeting schedule to the Bombay Stock Exchange, where VAS Infrastructure Ltd trades under scrip code 531574. The notification was issued on February 04, 2026, by Resolution Professional Ashok Kumar Golechha, who holds registration number IBBI/IPA-002/IP-N000932/2019-2020/12973.

Company Information

VAS Infrastructure Ltd operates with CIN number L65100MH1994PLC076538 and maintains its registered office at Madhav Niwas CHSL, Flat No. B-1B, 1st floor, Natakwala Lane, Opp S. V. Road, Borivali (West), Mumbai - 400 092. The company's corporate communication is managed through established channels including email and website platforms for stakeholder engagement.