VLS Finance Limited announced its un-audited financial results for the second quarter and half-year ending September 30, 2025, during a board meeting held on November 9, 2025. The company reported a total income of Rs. 9,727.41 lakhs, which shows a significant drop compared to the Rs. 20,842.96 lakhs reported for the same period last year. The revenue from operations included interest income of Rs. 430.64 lakhs and dividend income of Rs. 1,014.84 lakhs, while gains on fair value changes saw a decline, resulting in net losses of Rs. 7,870.46 lakhs for the quarter. The company also recorded a profit before tax of Rs. 8,579.64 lakhs, reflecting a notable decrease from the previous year.

The financial results were accompanied by a Limited Review Report from the statutory auditors, which confirmed that there were no adverse comments regarding the financial statements. The auditors provided an unmodified opinion, ensuring compliance with the Indian Accounting Standards and the SEBI (Listing Obligations and Disclosure Requirements) regulations. The results are also set to be published in newspapers as mandated by listing regulations, reinforcing the company's transparency with stakeholders.

In terms of expenses, VLS Finance reported total expenses of Rs. 1,147.77 lakhs, leading to a profit for the period of Rs. 6,602.50 lakhs. The company's balance sheet indicates total assets of Rs. 2,18,792.53 lakhs as of September 30, 2025, against total liabilities and equity of the same amount. This financial disclosure reflects the ongoing challenges faced by the company amidst fluctuating market conditions, yet it maintains a solid financial foundation with a substantial asset base.