Standalone & Consolidated Financial Results, Form B, Auditors Report For March 31, 2016 (Result)

BSE LTD
ACKNOWLEDGEMENT
Acknowledgement No
Scrip Code
: 533427
Entity Name
: VMS INDUSTRIES LTD
Compliance Type
: Regulation 52 - Financial Results
Quarter / Period
: 31/03/2016
Mode
: E-Filing
Date & Time : 30/05/2016 05:47:53 PM
file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....
General information about company
1 of 10
Scrip code
533427
Name of company
VMS INDUSTRIES
LTD
Result Type
Main Format
Class of security
Equity
Date of start of financial year
01-04-2015
Date of end of financial year
31-03-2016
Date of board meeting when results were approved
30-05-2016
Date on which prior intimation of the meeting for considering financial results was informed to the
exchange
15-05-2016
Description of presentation currency
INR
Level of rounding used in financial results
Lakhs
Reporting Quarter
Yearly
Nature of report standalone or consolidated
Standalone
Whether results are audited or unaudited
Audited
Segment Reporting
Single segment
Description of single segment
Ship Breaking
30-05-2016 17:51
Quarterly & Half Yearly Financial Result by Companies Other than Banks
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Standalone
Standalone
Standalone
Standalone
Standalone
Standalone
Part I
1
Revenue From Operations

Net sales or
Revenue from
Operations
2448.577
3761.69
72.04
10179.947
8228.192
8228.192
Other operating
revenues
23.4
173.26
424.09
369.714
369.714
Total Revenue
from operations
(net)
2
2471.977
3934.95
72.04
10604.037
8597.906
8597.906
Expenses
(a)
Cost of materials
consumed
(b)
2200.444
3574.2
9526.514
7640.18
7640.18
Purchases of
stock-in-trade
-32.81
-32.81
-32.81
Changes in
inventories of
(c)
finished goods,
work-in-progress
and stock-in-trade
(d)
Employee benefit
expense
24.891
31.08
7.15
97.511
70.11
70.11
(e)
Depreciation and
amortisation
expense
-18.764
18.33
24.41
34.986
72
72
(f) Other Expenses
2 of 10
Others
Manufacturing
Cost, Selling
Expens etc,
166.078
234.4
25.22
672.478
579.51
579.51
Total other
expenses
166.078
234.4
25.22
672.478
579.51
579.51
Total expenses
2372.649
3858.01
23.97
10331.489
8328.99
8328.99
30-05-2016 17:51
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Standalone
Standalone
Standalone
Standalone
Standalone
Standalone
Part I
Profit (loss) from

operations
before other
income, finance
costs and
exceptional items
4 Other income
Profit (loss) from

ordinary
activates before
finance costs and
exceptional items
6 Finance costs
76.94
48.07
272.548
268.916
268.916
99.328
76.94
48.07
272.548
268.916
268.916
59.883
26.69
46.41
132.813
168.35
168.35
39.445
50.25
1.66
139.735
100.566
100.566
Profit (loss) from

ordinary
activities after
finance costs but
before
exceptional items
Prior period items

before tax
9 Exceptional items
Profit (loss) from

ordinary
10
activities before
tax
39.445
50.25
1.66
139.735
100.566
100.566
11 Tax Expense
14.021
15.59
-6.92
44.521
32.43
32.43
25.424
34.66
8.58
95.214
68.136
68.136
-1.12
-2.28
-13.46
-13.46
24.304
32.38
8.58
95.214
54.676
54.676
12
13
14
15
Net profit (loss)

from ordinary
activities after
tax
Extraordinary
items
Net Profit Loss
for the period
from continuing
operations
Profit (loss) from
discontinuing
operations before
tax
Tax expense of
16 discontinuing
operations
17
3 of 10
99.328
Net profit (loss)

from
discontinuing
operation after
tax
30-05-2016 17:51
4 of 10
18
Profit (loss) for

period before
minority interest
24.304
32.38
8.58
95.214
54.676
54.676
21
Net Profit (loss)

after taxes
minority interest
and share of
profit (loss) of
associates
24.304
32.38
8.58
95.214
54.676
54.676
30-05-2016 17:51
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting
period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting
period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Standalone
Standalone
Standalone
Standalone
Standalone
Standalone
Part I
22 Details of equity share capital
Paid-up equity
share capital
1647.339
1647.339
1647.339
1647.339
1647.339
1647.339
10
10
10
10
10
10
3578.959
3499.28
3499.28
Basic earnings
per share
before
extraordinary
items
0.147
0.21
0.05
0.58
0.41
0.41
Diluted
earnings per
share before
extraordinary
items
0.147
0.21
0.05
0.58
0.41
0.41
Face value of
equity share
capital
23 Details of debt securities
Reserves
excluding
24
revaluation
reserve
26 Earnings per share
Earnings per
share before
extraordinary
items
ii Earnings per share after extraordinary items
30
5 of 10
Basic earnings
per share after
extraordinary
items
0.147
0.2
0.05
0.58
0.33
0.33
Diluted
earnings per
share after
extraordinary
items
0.147
0.2
0.05
0.58
0.33
0.33
Disclosure of
notes on
financial
results
Textual Information(1)
30-05-2016 17:51
Text Block
6 of 10
Notes:
1. The above audited financial results for the year ended March, 31, 2016 have been reviewed by the
Audit Committee and approved by Board of Directors in their meeting held on 30th May, 2016.
2. The statutory Auditor of the Company have carried out a " Limited Review" of Unaudited Financial
Results as required under Regulation 33 of SEBI LODR Regualtion 2015.
3. Number of Complanit for quarter ended on 31st March, 2016: Opening : NIL, Received: NIL,
Disposed: NIL, Pending: NIL
4. The company operate in One Business Segment i.e Ship Recycling Activities
5. The fingures for the Quarter ennded 31st March, 2016 are the balancing figures in respect of full
financial year and published year to date fingures upto 31st December.
6. Figures of the Previous period have been regrouped, whenever necessary, to make them
comparable with the figures of the current period.
7. The Company had obtained Valuer Report for the use of remaining life of Fixed Assets & therefore
recalcuated the depreciation for the year ended 31st March, 2016 as per Companies Act, 2013.
8.The Figures of the profit of the Partnership firm i.e Eternal Automobiles in which the Company is
partner had been taken on provisional basis as received by partnership firm.
30-05-2016 17:51
Statement of Asset and Liabilities

Particulars
Current year ended

(dd-mm-yyyy)
Previous year ended

(dd-mm-yyyy)
Date of start of reporting period
01-04-2015
01-04-2014
Date of end of reporting period
31-03-2016
31-03-2015
Audited
Audited
Standalone
Standalone

Equity and liabilities
1
Shareholders' funds
Share capital
1647.339
1647.339
Reserves and surplus
3578.959
3499.284
5226.298
5146.623
23.895
15.58
6.109
5.815
Money received against share warrants

Total shareholders' funds
2
Share application money pending allotment
Deferred government grants
Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability
account
Other long-term liabilities
Long-term provisions
30.004
21.395
Short-term borrowings
1059.505
384.857
Trade payables
2663.874
6.008
Other current liabilities
53.301
421.96
Short-term provisions
4.845
6.043
Total non-current liabilities

6
Current liabilities
Total current liabilities
3781.525
818.868
Total equity and liabilities
9037.827
5986.886
675.338
609.755
675.338
609.755
Assets
1
Non-current assets
(i) Fixed assets

Tangible assets
Producing properties
Intangible assets
Preproducing properties
Tangible assets capital work-in-progress
Intangible assets under development or work-in-progress
Total fixed assets
7 of 10
30-05-2016 17:51

Particulars
Current year ended

(dd-mm-yyyy)
Previous year ended

(dd-mm-yyyy)
01-04-2015
01-04-2014
31-03-2016
31-03-2015
Audited
Audited
Standalone
Standalone

(ii)
Non-current investments
917.437
902.535
(v)
Deferred tax assets (net)
18.456
22.408
(vi)
Foreign currency monetary item translation difference asset

account
1602.776
233.99
78.78
94.319
3292.787
1863.007
Inventories
1670.141
55.195
Trade receivables
1721.817
381.135
(vii) Long-term loans and advances

(viii) Other non-current assets
Total non-current assets
Current assets
Current investments
Cash and bank balances
782.27
972.239
1570.389
2714.552
0.423
0.758
5745.04
4123.879
9037.827
5986.886
Short-term loans and advances

Other current assets
Total current assets
Total assets
Disclosure of notes on assets and liabilities
8 of 10
30-05-2016 17:51
Text Block
9 of 10
Figures of the Previous period have been regrouped, whenever necessary, to make them comparable
with the figures of the current period.
30-05-2016 17:51
10 of 10
30-05-2016 17:51
BSE LTD
ACKNOWLEDGEMENT
Acknowledgement No
Scrip Code
: 533427
Entity Name
: VMS INDUSTRIES LTD
Compliance Type
: Regulation 52 - Financial Results
Quarter / Period
: 31/03/2016
Mode
: E-Filing
Date & Time : 30/05/2016 05:47:17 PM
file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Consolidated 30.05...
General information about company
1 of 10
Scrip code
533427
Name of company
VMS INDUSTRIES
LTD
Result Type
Main Format
Class of security
Equity
Date of start of financial year
01-04-2015
Date of end of financial year
31-03-2016
Date of board meeting when results were approved
30-05-2016
Date on which prior intimation of the meeting for considering financial results was informed to the
exchange
16-05-2016
Description of presentation currency
INR
Level of rounding used in financial results
Lakhs
Reporting Quarter
Yearly
Consolidated
Audited
Segment Reporting
Single segment
Description of single segment
Ship Breaking
30-05-2016 17:50
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Part I
1
Revenue From Operations

Net sales or
Revenue from
Operations
2448.577
3761.69
72.04
10179.947
8228.192
8228.192
Other operating
revenues
23.4
173.26
424.09
369.714
369.714
Total Revenue
from operations
(net)
2
2471.977
3934.95
72.04
10604.037
8597.906
8597.906
Expenses
(a)
Cost of materials
consumed
(b)
2200.444
3574.2
9526.514
7640.18
7640.18
Purchases of
stock-in-trade
57.468
-32.81
57.468
-32.81
-32.81
Changes in
inventories of
(c)
finished goods,
work-in-progress
and stock-in-trade
-57.468
-57.468
(d)
Employee benefit
expense
24.891
31.08
7.15
97.511
70.11
70.11
(e)
Depreciation and
amortisation
expense
-18.764
18.33
24.41
34.986
72
72
(f) Other Expenses
2 of 10
Others
Manufacturing
Cost, Selling
Expens etc,
166.078
234.4
25.22
672.478
579.51
579.51
Total other
expenses
166.078
234.4
25.22
672.478
579.51
579.51
Total expenses
2372.649
3858.01
23.97
10331.489
8328.99
8328.99
30-05-2016 17:50
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Part I
Profit (loss) from

operations
before other
income, finance
costs and
exceptional items
4 Other income
Profit (loss) from

ordinary
activates before
finance costs and
exceptional items
6 Finance costs
76.94
48.07
272.548
268.916
268.916
99.328
76.94
48.07
272.548
268.916
268.916
59.883
26.69
46.41
132.813
168.35
168.35
39.445
50.25
1.66
139.735
100.566
100.566
Profit (loss) from

ordinary
activities after
finance costs but
before
exceptional items
Prior period items

before tax
9 Exceptional items
Profit (loss) from

ordinary
10
activities before
tax
39.445
50.25
1.66
139.735
100.566
100.566
11 Tax Expense
14.021
15.59
-6.92
44.521
32.43
32.43
25.424
34.66
8.58
95.214
68.136
68.136
-1.12
-2.28
-13.46
-13.46
24.304
32.38
8.58
95.214
54.676
54.676
12
13
14
15
Net profit (loss)

from ordinary
activities after
tax
Extraordinary
items
Net Profit Loss
for the period
from continuing
operations
Profit (loss) from
discontinuing
operations before
tax
Tax expense of
16 discontinuing
operations
17
3 of 10
99.328
Net profit (loss)

from
discontinuing
operation after
tax
30-05-2016 17:50
18
Profit (loss) for

period before
minority interest
24.304
32.38
8.58
95.214
54.676
54.676
19
Share of profit
(loss) of associates
20
Profit (loss) of
minority interest
24.304
32.38
8.58
95.214
54.676
54.676
21
4 of 10
Net Profit (loss)

after taxes
minority interest
and share of
profit (loss) of
associates
30-05-2016 17:50
Particulars
3 months
ended
(dd-mm-yyyy)
Previous 3
months ended
(dd-mm-yyyy)
Corresponding 3
months ended in
the previous year
(dd-mm-yyyy)
Year to date
figures for
current period
ended
(dd-mm-yyyy)
Year to date
figures for
previous period
ended
(dd-mm-yyyy)
Previous
accounting year
ended
(dd-mm-yyyy)
Date of start of
reporting
period
01-01-2016
01-10-2015
01-01-2015
01-04-2015
01-04-2014
01-04-2014
Date of end of
reporting
period
31-03-2016
31-12-2015
31-03-2015
31-03-2016
31-03-2015
31-03-2015
Whether results
are audited or
unaudited
Audited
Unaudited
Unaudited
Audited
Audited
Audited
Nature of report
standalone or
consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Consolidated
Part I
22 Details of equity share capital
Paid-up equity
share capital
1647.339
1647.339
1647.339
1647.339
1647.339
1647.339
10
10
10
10
10
10
3578.959
3499.28
3499.28
Basic earnings
per share
before
extraordinary
items
0.147
0.21
0.05
0.58
0.33
0.33
Diluted
earnings per
share before
extraordinary
items
0.147
0.21
0.05
0.58
0.33
0.33
Face value of
equity share
capital
23 Details of debt securities
Reserves
excluding
24
revaluation
reserve
26 Earnings per share
Earnings per
share before
extraordinary
items
ii Earnings per share after extraordinary items
30
5 of 10
Basic earnings
per share after
extraordinary
items
0.147
0.2
0.05
0.58
0.33
0.33
Diluted
earnings per
share after
extraordinary
items
0.147
0.2
0.05
0.58
0.33
0.33
Disclosure of
notes on
financial
results
30-05-2016 17:50
Text Block
6 of 10
Notes:
1. The above audited financial results for the year ended March, 31, 2016 have been reviewed by the
Audit Committee and approved by Board of Directors in their meeting held on 30th May, 2016.
2. The statutory Auditor of the Company have carried out a " Limited Review" of Unaudited Financial
Results as required under Regulation 33 of SEBI LODR Regualtion 2015.
3. Number of Complanit for quarter ended on 31st March, 2016: Opening : NIL, Received: NIL,
Disposed: NIL, Pending: NIL
4. The company operate in One Business Segment i.e Ship Recycling Activities
5. The fingures for the Quarter ennded 31st March, 2016 are the balancing figures in respect of full
financial year and published year to date fingures upto 31st December.
6. Figures of the Previous period have been regrouped, whenever necessary, to make them
comparable with the figures of the current period.
7. The Company had obtained Valuer Report for the use of remaining life of Fixed Assets & therefore
recalcuated the depreciation for the year ended 31st March, 2016 as per Companies Act, 2013.
8.The Figures of the profit of the Partnership firm i.e Eternal Automobiles in which the Company is
partner had been taken on provisional basis as received by partnership firm.
9. The company has a subsidary Company in the name of M/s VMS TMT Private Limited. The said
subsidary Company has no working operation till 31st March, 2016. Therefore Consolidated and
Standalone figures of financial results remains the same. The Company had provided Consolidated
Statement of Assets & Liabilities for the Year Ended 31st March, 2016
30-05-2016 17:50

Particulars
Current year ended

(dd-mm-yyyy)
Previous year ended

(dd-mm-yyyy)
01-04-2015
01-04-2014
31-03-2016
31-03-2015
Audited
Audited
Consolidated
Consolidated

Equity and liabilities
1
Shareholders' funds
Share capital
1647.339
1647.339
Reserves and surplus
3578.959
3499.284
5226.298
5146.623
125.802
125.802
23.895
20.995
6.109
5.815
30.004
26.81
Short-term borrowings
1059.505
384.857
Trade payables
2664.015
6.143
53.301
421.96
Money received against share warrants

Total shareholders' funds
2
Share application money pending allotment
Deferred government grants
Minority interest
Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability
account
Other long-term liabilities
Long-term provisions
Total non-current liabilities
Current liabilities
Other current liabilities

Short-term provisions
4.971
6.834
Total current liabilities
3781.792
819.794
Total equity and liabilities
9163.896
6119.029
848.595
802.766
375.768
334.228
1224.363
1136.994
Assets
1
Non-current assets
(i) Fixed assets

Tangible assets
Producing properties
Intangible assets
Preproducing properties
Tangible assets capital work-in-progress
Intangible assets under development or work-in-progress
Total fixed assets
7 of 10
30-05-2016 17:50

Particulars
Current year ended

(dd-mm-yyyy)
Previous year ended

(dd-mm-yyyy)
01-04-2015
01-04-2014
31-03-2016
31-03-2015
Audited
Audited
Consolidated
Consolidated

(ii)
Non-current investments
(iii)
Goodwill on consolidation
410.137
418.735
(v)
Deferred tax assets (net)
18.456
22.408
(vi)
Foreign currency monetary item translation difference asset

account
1607.369
238.933
92.142
104.556
3352.467
1921.626
Inventories
1727.609
55.195
Trade receivables
1721.817
381.135
786.191
988.881
1575.389
2771.435
0.423
0.757
Total current assets
5811.429
4197.403
Total assets
9163.896
6119.029
(vii) Long-term loans and advances

(viii) Other non-current assets
Total non-current assets
Current assets
Current investments
Cash and bank balances

Short-term loans and advances
Other current assets
Disclosure of notes on assets and liabilities
8 of 10
30-05-2016 17:50
Text Block
9 of 10
Figures of the Previous period have been regrouped, whenever necessary, to make them comparable
with the figures of the current period.
30-05-2016 17:50
10 of 10
30-05-2016 17:50

Standalone & Consolidated Financial Results, Form B, Auditors Report For March 31, 2016 (Result)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Standalone & Consolidated Financial Results, Form B, Auditors Report For March 31, 2016 (Result)

Uploaded by

Copyright:

Available Formats

BSE LTD

: VMS INDUSTRIES LTD

: Regulation 52 - Financial Results

Date & Time : 30/05/2016 05:47:53 PM

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

General information about company

Date of start of financial year

Date of end of financial year

Date of board meeting when results were approved

Description of presentation currency

Level of rounding used in financial results

Nature of report standalone or consolidated

Whether results are audited or unaudited

Description of single segment

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

Revenue From Operations

(f) Other Expenses

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

Profit (loss) from

Profit (loss) from

Profit (loss) from

Prior period items

Profit (loss) from

Net profit (loss)

Net profit (loss)

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

Profit (loss) for

Net Profit (loss)

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

ii Earnings per share after extraordinary items

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

Statement of Asset and Liabilities

Current year ended

Previous year ended

Date of start of reporting period

Date of end of reporting period

Whether results are audited or unaudited

Reserves and surplus

Money received against share warrants

Share application money pending allotment

Deferred government grants

Other current liabilities

Total non-current liabilities

Total current liabilities

Total equity and liabilities

(i) Fixed assets

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

Statement of Asset and Liabilities

Current year ended

Previous year ended

Date of start of reporting period

Date of end of reporting period

Whether results are audited or unaudited

Deferred tax assets (net)

Foreign currency monetary item translation difference asset

(vii) Long-term loans and advances

Cash and bank balances

Short-term loans and advances

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

file:///C:/Users/Sunny/Desktop/FINAL VMS XBRL/Standalone 30.05....

: VMS INDUSTRIES LTD

: Regulation 52 - Financial Results