Vivanta Industries Limited has announced the board approval for the sale of its land parcel in Gujarat, marking a strategic asset disposal decision. The company's Board of Directors convened on March 6, 2026, to approve this significant property transaction.

Property Details and Transaction Overview

The land sale involves a substantial property measuring 12,242 square meters, strategically located at Survey No. 173/1 in Village Kalana, Gujarat-382100. The transaction details are structured as follows:

Transaction Timeline and Regulatory Compliance

The board meeting, which commenced at 5:00 PM and concluded at 5:25 PM, approved the sale based on an offer letter received from the buyer. The company will execute a Memorandum of Understanding (MOU) with Shreenath Enterprise in due course.

Business Impact Assessment

Vivanta Industries emphasized that this property sale will have minimal impact on its operations. The company specifically noted that no business operations were conducted on the land being sold. The transaction structure ensures compliance with regulatory requirements:

• The sale does not constitute an undertaking or substantially the whole undertaking under Section 180(1)(a) of the Companies Act, 2013
• The transaction does not fall within related party transaction provisions
• The buyer is not affiliated with the promoter, promoter group, or group companies
• The sale is conducted at arm's length basis

Financial and Regulatory Considerations

The lump sum consideration of Rs 1.05 crores will be received in cash, subject to applicable tax deduction at source provisions under the Income Tax Act. The transaction represents a book value realization, with the property's recorded value matching the sale consideration.

The company has confirmed that this disposal does not require compliance with Regulation 37A of LODR Regulations, as it does not constitute a substantial undertaking transfer. All disclosure requirements under SEBI LODR 2015 and related circulars have been fulfilled through proper regulatory filings.

Vivanta Industries Limited has submitted rectified quarterly financial results for Q3FY26 ended December 31, 2025, demonstrating substantial growth across key financial metrics. The company resubmitted its results under Regulation 33 of SEBI (LODR) Regulations, 2015, with proper compliance signatures from Managing Director Hemant Parikh.

Consolidated Financial Performance

The company's consolidated results showed remarkable improvement in Q3FY26. Total income reached ₹6,844.04 lacs compared to ₹309.67 lacs in Q3FY25, representing significant year-over-year growth.

Standalone Results Analysis

The standalone financial results also reflected strong performance with revenue from operations of ₹2,320.34 lacs in Q3FY26 versus ₹295.78 lacs in Q3FY25. The company achieved a profit before tax of ₹112.59 lacs compared to ₹7.98 lacs in the corresponding quarter of the previous year.

Operational Highlights

Vivanta Industries operates in project management consultancy and turnkey projects with technology supply. The company's cost structure showed purchase of stock-in-trade as the major expense component at ₹2,318.02 lacs in Q3FY26 standalone results and ₹4,370.60 lacs in cost of materials consumed for consolidated results.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 12, 2026. The limited review under Regulation 33 of SEBI regulations was conducted by statutory auditors G M C A & CO., Chartered Accountants. The auditors' review report contained no observations that could impact the quarterly results.

Key compliance aspects include:

• Results prepared in accordance with Indian Accounting Standards (Ind AS)
• Proper regulatory filings under SEBI (LODR) Regulations, 2015
• Audit committee review and board approval completed
• Statutory auditor review conducted without material observations

The company's paid-up equity share capital stands at ₹1,288.25 lacs with a face value of ₹1 per share. The earnings per share for Q3FY26 on a consolidated basis was ₹0.10 compared to ₹0.00 in Q3FY25, reflecting the improved profitability performance.