VLS Finance Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating a significant improvement in financial performance. The company's Board of Directors approved the results in a meeting held on February 13, 2026, which commenced at 11:40 A.M. and concluded at 03:30 P.M.

Standalone Financial Performance

The company delivered a strong turnaround in its standalone operations during Q3 FY26. Key financial metrics showed substantial improvement compared to the corresponding quarter of the previous year.

For the nine-month period ended December 31, 2025, the company reported total income of ₹12,409.79 lakhs compared to ₹15,108.47 lakhs in the previous year. The nine-month standalone profit stood at ₹8,081.21 lakhs versus ₹8,585.57 lakhs in the corresponding period of FY25.

Revenue Composition and Key Drivers

The company's revenue from operations showed mixed performance across different income streams. Interest income for Q3 FY26 was ₹273.64 lakhs compared to ₹393.27 lakhs in Q3 FY25. Dividend income decreased to ₹97.52 lakhs from ₹139.73 lakhs in the previous year quarter.

Net gain on fair value changes emerged as a significant positive contributor, recording ₹2,061.38 lakhs in Q3 FY26 compared to a loss of ₹6,408.03 lakhs in Q3 FY25. This substantial swing in fair value gains was a key driver of the improved financial performance.

Consolidated Results

On a consolidated basis, VLS Finance reported even stronger performance, with Q3 FY26 profit after tax of ₹1,804.71 lakhs against a loss of ₹5,830.87 lakhs in Q3 FY25.

The consolidated results include subsidiaries VLS Securities Limited (100%), VLS Asset Management Limited (99.15%), and VLS Sunnivesh Limited (100%), along with associate VLS Capital Limited.

Corporate Actions and Governance

The Board approved several important corporate actions during the meeting. A postal ballot was approved for obtaining shareholder approval for restructuring the existing remuneration package of the Executive Director. The record date for determining eligible shareholders for the postal ballot was fixed as Friday, February 27, 2026.

Share Buyback Impact

The company completed a share buyback program during the quarter, purchasing 26,31,578 equity shares at ₹380 per share through the stock exchange mechanism. The total amount utilized for the buyback was ₹99,99,99,640, excluding transaction costs. Post-buyback, the paid-up share capital stands at ₹3,150.09 lakhs comprising 3,13,78,663 equity shares of ₹10 each. The bought-back shares were extinguished on January 13, 2026.

Auditor's Opinion and Compliance

The financial results received an unmodified opinion from the statutory auditors, Agiwal & Associates, Chartered Accountants. The auditors confirmed that the unaudited financial results comply with applicable accounting standards and regulatory requirements under Regulation 33 of the SEBI Listing Regulations. The results were prepared in accordance with Indian Accounting Standards and other accounting principles generally accepted in India.

VLS Finance Limited has scheduled a board meeting for February 13, 2026, to review its quarterly financial performance and consider other important business matters.

Board Meeting Details

The company announced that its Board of Directors will meet on Friday, February 13, 2026, to consider the unaudited financial results for the quarter ended December 31, 2025. The meeting will focus on both standalone and consolidated financial statements for Q3FY26.

Trading Window Restrictions

In accordance with SEBI (Prohibition of Insider Trading) Regulations, 2015, VLS Finance Limited has implemented trading window restrictions. The trading window, which was initially closed on March 26, 2025, will remain closed until February 15, 2026, extending 48 hours after the public announcement of financial results.

The trading window closure applies specifically to concerned persons as defined under SEBI regulations. However, the company clarified that general investors remain unaffected by these restrictions, and trading will continue to be available for them.

Regulatory Compliance

The board meeting announcement was made pursuant to Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed companies to inform stock exchanges about board meetings where financial results will be considered.

The notification was signed by H. Consul, Company Secretary (Membership No. A11183), and submitted to multiple stock exchanges where VLS Finance Limited shares are listed, ensuring comprehensive regulatory compliance across all trading platforms.