Vasudhagama Enterprises Limited (formerly Ozone World Limited) has announced its unaudited financial results for the quarter ended December 31, 2025, revealing mixed performance across standalone and consolidated operations. The company's Board of Directors approved these results on March 11, 2026, following review by the Audit Committee.

Standalone Financial Performance

The company's standalone operations faced challenges during Q3FY26, recording a net loss despite minimal operational activity. The financial metrics highlight the company's current operational status:

The company reported no revenue from operations in Q3FY26, compared to ₹33.91 lakhs in the corresponding quarter of the previous year. Total expenses for the quarter stood at ₹7.49 lakhs, primarily comprising employee benefit expenses of ₹2.61 lakhs and depreciation of ₹3.07 lakhs.

Consolidated Results Show Revenue Activity

Consolidated financial results, which include subsidiaries Zecrom Enterprises Private Limited and Digigames Private Limited, showed operational revenue activity:

Consolidated operations generated ₹8.71 lakhs in revenue from operations, though this represents a significant decline from ₹71.12 lakhs in Q3FY25. Total consolidated expenses reached ₹21.14 lakhs, with depreciation being the largest component at ₹14.51 lakhs.

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, presented a different picture for both standalone and consolidated operations:

Standalone Nine-Month Results:

• Total Income: ₹63.46 lakhs
• Net Profit: ₹6.26 lakhs
• Basic EPS: ₹0.01

Consolidated Nine-Month Results:

• Revenue from Operations: ₹36.80 lakhs
• Total Income: ₹100.26 lakhs
• Net Profit: ₹6.61 lakhs
• Basic EPS: ₹0.02

Corporate Governance and Compliance

The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) for Interim Financial Reporting. Shweta Jain & Co LLP, Chartered Accountants, conducted the limited review of both standalone and consolidated results as required under Regulation 33 of SEBI Listing Regulations.

Key board meeting details:

• Meeting Date: March 11, 2026
• Duration: 6:40 PM to 7:20 PM
• Signatories: Jay Atul Parekh (Managing Director, DIN: 10686834) and Kunal Chatterjee (Director, DIN: 03630011)

The company operates from its registered office in Ahmedabad, Gujarat, and continues to maintain compliance with regulatory requirements despite the challenging quarterly performance.

Vasudhagama Enterprises Limited has submitted its unaudited standalone and consolidated financial results for the quarter and half-year ended September 30, 2025, revealing a challenging operational environment with significant year-over-year declines in profitability.

Standalone Financial Performance

The company's standalone operations faced considerable headwinds during Q2FY26, with total income dropping substantially compared to the previous year.

The standalone business recorded no revenue from operations during Q2FY26, relying entirely on other income of ₹19.01 lacs. Total expenses were controlled at ₹13.17 lacs compared to ₹494.71 lacs in the corresponding quarter of FY25, primarily due to the absence of purchase of services which had contributed ₹476.00 lacs in Q2FY25.

Consolidated Results Show Similar Trends

The consolidated performance, which includes subsidiaries Zecrom Enterprises Private Limited and Digigames Private Limited, also demonstrated significant declines across key metrics.

Consolidated revenue from operations plummeted to ₹9.93 lacs from ₹1,431.31 lacs year-over-year, while other income contributed ₹19.01 lacs to total income. The purchase of stock in trade decreased significantly to ₹0.69 lacs from ₹1,254.51 lacs in the previous year quarter.

Half-Year Performance Analysis

For the half-year period ended September 30, 2025, the standalone business generated total income of ₹62.46 lacs compared to ₹1,101.79 lacs in H1FY25, resulting in a net profit of ₹11.12 lacs versus ₹86.13 lacs in the corresponding period. The consolidated half-year profit stood at ₹22.81 lacs against ₹163.53 lacs in H1FY25.

Financial Position and Capital Structure

The company maintained its paid-up equity share capital at ₹439.12 lacs with a face value of ₹1 per share throughout the reporting periods. The consolidated balance sheet as of September 30, 2025, showed total assets of ₹12,325.01 lacs compared to ₹12,358.81 lacs as of March 31, 2025.

Operational Highlights

Key operational metrics for the quarter included:

• Employee benefits expense of ₹6.35 lacs (standalone) and ₹7.11 lacs (consolidated)
• Depreciation and amortization of ₹3.21 lacs (standalone) and ₹15.19 lacs (consolidated)
• Tax expense of ₹1.46 lacs (standalone) with a tax credit of ₹0.76 lacs (consolidated)

The financial results were reviewed by the audit committee and approved by the board of directors at their meeting held on March 11, 2026. The statutory auditors, Shweta Jain & Co LLP, expressed an unmodified opinion on the unaudited results, confirming compliance with applicable accounting standards and regulatory requirements.