Income Statement Vision Corporation Limited

Stocks

VISIONCO6

INE661D01015

Entertainment Production

Delayed Bombay S.E. 04:45:00 2026-10-08 EDT			5-day change	1st Jan Change
2.130 ^INR	+0.47%		-7.39%	-33.64%

09-07	Vision Corporation Limited Auditor Raises 'Going Concern' Doubt	CI
08-14	Vision Corporation Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: VISION CORPORATION LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	19.03M	79.02M	192M	122M	2.56M
Other Revenues, Total	86.78K	-1	115K	113K	39.48K
Total Revenues	19.12M	79.02M	192M	122M	2.6M
Cost of Goods Sold, Total	2.38M	3.32M	3.06M	1.86M	1.29M
Gross Profit	16.74M	75.7M	189M	120M	1.31M
Selling General & Admin Expenses, Total	-	664K	4.7M	2.68M	150K
Depreciation & Amortization - (IS)	1.35M	1.23M	2.23M	7.22M	4.23M
Other Operating Expenses	20.7M	74.13M	183M	116M	3.67M
Other Operating Expenses, Total	22.05M	76.02M	190M	126M	8.05M
Operating Income	-5.31M	-324K	-569K	-6.48M	-6.74M
Interest Expense, Total	-	-	-	-1.2M	-
Interest And Investment Income	21.02K	500	559	679	-
Net Interest Expenses	21.02K	500	559	-1.2M	-
Other Non Operating Income (Expenses)	5.65M	508K	617K	45.39M	-7.98K
EBT, Excl. Unusual Items	368K	185K	48.68K	37.71M	-6.74M
Gain (Loss) On Sale Of Assets	-	-	531K	-	-
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	-	-183M	-
EBT, Incl. Unusual Items	368K	185K	580K	-145M	-6.74M
Income Tax Expense	-	80.33K	456K	-	-
Earnings From Continuing Operations	368K	105K	124K	-145M	-6.74M
Net Income to Company	368K	105K	124K	-145M	-6.74M
Net Income - (IS)	368K	105K	124K	-145M	-6.74M
Net Income to Common Incl Extra Items	368K	105K	124K	-145M	-6.74M
Net Income to Common Excl. Extra Items	368K	105K	124K	-145M	-6.74M
Per Share Items
Net EPS - Basic	0.02	0	0.01	-7.29	-0.34
Basic EPS - Continuing Operations	0.02	0	0.01	-7.29	-0.34
Basic Weighted Average Shares Outstanding	18.42M	20.99M	19.97M	19.97M	19.97M
Net EPS - Diluted	0.02	0	0.01	-7.29	-0.34
Diluted EPS - Continuing Operations	0.02	0	0.01	-7.29	-0.34
Diluted Weighted Average Shares Outstanding	18.42M	20.99M	19.97M	19.97M	19.97M
Normalized Basic EPS	0.01	0.01	0	1.18	-0.21
Normalized Diluted EPS	0.01	0.01	0	1.18	-0.21
Supplemental Items
EBITDA	-3.97M	904K	1.49M	673K	-2.54M
EBITA	-5.31M	-324K	-569K	-6.48M	-6.74M
EBIT	-5.31M	-324K	-569K	-6.48M	-6.74M
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	24.8M	79.54M	193M	167M	2.6M
Effective Tax Rate - (Ratio)	-	43.35	78.64	-	-
Total Current Taxes	-	80.33K	456K	-	-
Normalized Net Income	230K	116K	30.42K	23.57M	-4.22M
Supplemental Operating Expense Items
Advertising Expense	-	664K	4.7M	2.68M	150K
Marketing Expenses	-	-	-	-	-
Selling and Marketing Expenses	-	664K	4.7M	2.68M	150K
General and Administrative Expenses	-	-	-	-	-
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	281K	388K	691K	140K	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	542K	706K	944K	418K	123K
Total Cash And Short Term Investments	542K	706K	944K	418K	123K
Accounts Receivable, Total	20.5M	18.13M	21.31M	13.5M	26.24M
Other Receivables	406K	-	2.73M	3.92M	4.01M
Total Receivables	20.91M	18.13M	24.04M	17.42M	30.26M
Inventory	70.21M	71.88M	71.88M	71.88M	71.88M
Prepaid Expenses	-	-	-	-	-
Other Current Assets, Total	7.73M	7.7M	11.35M	13.83M	13.94M
Total Current Assets	99.39M	98.41M	108M	104M	116M
Gross Property Plant And Equipment	56.9M	56.9M	68.99M	65.25M	65.25M
Accumulated Depreciation	-38.28M	-39.5M	-41.57M	-44.98M	-49.18M
Net Property Plant And Equipment	18.63M	17.4M	27.42M	20.27M	16.07M
Long-term Investments	10K	30K	150K	180K	-
Other Intangibles, Total	279K	272K	110K	40.46K	14.9K
Loans Receivable Long-Term	19.78M	19.77M	20.67M	34.54M	8.6M
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	170M	174M	174M	226K	7.97K
Total Assets	308M	310M	331M	159M	141M
Liabilities
Accounts Payable, Total	-	26.42M	41.84M	43.07M	43.2M
Accrued Expenses, Total	26.78M	667K	237K	256K	522K
Short-term Borrowings	3.55M	5.99M	10.62M	14.44M	17.92M
Unearned Revenue Current, Total	-	-	-	-	-
Other Current Liabilities	47.83M	47.98M	49.22M	18.25M	3.2M
Total Current Liabilities	78.16M	81.05M	102M	76.03M	64.85M
Other Non Current Liabilities	-	-	-	-	9
Total Liabilities	78.16M	81.05M	102M	76.03M	64.85M
Common Stock, Total	200M	200M	200M	200M	200M
Additional Paid In Capital	19.6M	19.6M	19.6M	19.6M	19.6M
Retained Earnings	1.22M	1.32M	1.45M	-144M	-151M
Comprehensive Income and Other	9.19M	8.68M	8.08M	7.51M	7.51M
Total Common Equity	230M	229M	229M	82.77M	76.03M
Total Equity	230M	229M	229M	82.77M	76.03M
Total Liabilities And Equity	308M	310M	331M	159M	141M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	19.97M	19.97M	19.97M	19.97M	19.97M
ECS Total Common Shares Outstanding	19.97M	19.97M	19.97M	19.97M	19.97M
Book Value / Share	11.5	11.48	11.46	4.14	3.81
Tangible Book Value	229M	229M	229M	82.73M	76.01M
Tangible Book Value Per Share	11.49	11.47	11.45	4.14	3.81
Total Debt	3.55M	5.99M	10.62M	14.44M	17.92M
Net Debt	3.01M	5.28M	9.67M	14.03M	17.8M
Debt Equivalent Oper. Leases	-	-	-	-	-
Account Code - Inventory Valuation	5	5	3	3	3
Inventories - Work In Process, Total	8.31M	9.97M	-	9.97M	9.97M
Inventories - Finished Goods, Total	61.9M	61.9M	-	61.9M	61.9M
Buildings, Total	22.97M	22.97M	22.97M	22.97M	22.97M
Machinery, Total	32.73M	32.73M	44.81M	41.08M	41.08M
Full Time Employees	-	-	-	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	368K	105K	124K	-145M	-6.74M
Depreciation & Amortization - CF	1.34M	1.23M	2.06M	7.15M	4.2M
Depreciation & Amortization, Total	1.34M	1.23M	2.06M	7.15M	4.2M
Amortization of Deferred Charges, Total - (CF)	10.29K	6.17K	172K	69.36K	25.55K
Other Operating Activities, Total	-588K	-3.84M	-604K	-574K	7
Change In Accounts Receivable	1.51M	2.38M	-3.18M	7.81M	-12.74M
Change In Inventories	-13.28M	1.66M	-	-	-
Change In Accounts Payable	5.58M	775K	15.42M	1.23M	131K
Change in Other Net Operating Assets	59.75M	2.55M	-5.57M	-34.62M	-14.98M
Cash from Operations	54.7M	4.87M	8.42M	-164M	-30.11M
Capital Expenditure	-316K	-	-12.12M	-	-
Sale of Property, Plant, and Equipment	-	-	29K	-	-
Investment in Marketable and Equity Securities, Total	-	-20K	-120K	-30K	180K
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	-58M	-4.69M	-608K	160M	26.16M
Cash from Investing	-58.32M	-4.71M	-12.82M	160M	26.34M
Short Term Debt Issued, Total	-	-	4.63M	3.83M	3.48M
Total Debt Issued	-	-	4.63M	3.83M	3.48M
Other Financing Activities, Total	7K	2.36K	4K	2.6K	-
Cash from Financing	7K	2.36K	4.63M	3.83M	3.48M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-3.61M	164K	239K	-526K	-295K
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Levered Free Cash Flow	48.35M	2.64M	-3.57M	-23.16M	-27.58M
Unlevered Free Cash Flow	48.35M	2.64M	-3.57M	-22.41M	-27.58M
Change In Net Working Capital	-50.63M	-1.6M	-6.67M	25.58M	27.59M
Net Debt Issued / Repaid	-	-	4.63M	3.83M	3.48M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-1.15	-0.07	-0.11	-1.65	-2.81
Return on Total Capital	-1.43	-0.09	-0.15	-2.4	-4.4
Return On Equity %	0.16	0.05	0.05	-93.38	-8.49
Return on Common Equity	0.16	0.05	0.05	-93.38	-8.49
Margin Analysis
Gross Profit Margin %	87.57	95.8	98.41	98.48	50.42
SG&A Margin	-	0.84	2.45	2.2	5.77
EBITDA Margin %	-20.76	1.14	0.78	0.55	-97.57
EBITA Margin %	-27.75	-0.41	-0.3	-5.32	-259.21
EBIT Margin %	-27.75	-0.41	-0.3	-5.32	-259.21
Income From Continuing Operations Margin %	1.93	0.13	0.06	-119.49	-259.51
Net Income Margin %	1.93	0.13	0.06	-119.49	-259.51
Net Avail. For Common Margin %	1.93	0.13	0.06	-119.49	-259.51
Normalized Net Income Margin	1.2	0.15	0.02	19.36	-162.2
Levered Free Cash Flow Margin	252.87	3.34	-1.86	-19.02	-1.06K
Unlevered Free Cash Flow Margin	252.87	3.34	-1.86	-18.41	-1.06K
Asset Turnover
Asset Turnover	0.07	0.26	0.6	0.5	0.02
Fixed Assets Turnover	0.99	4.36	8.58	5.11	0.14
Receivables Turnover (Average Receivables)	0.9	4.09	9.75	6.99	0.13
Inventory Turnover (Average Inventory)	0.04	0.05	0.04	0.03	0.02
Short Term Liquidity
Current Ratio	1.27	1.21	1.06	1.36	1.79
Quick Ratio	0.27	0.23	0.25	0.23	0.47
Operating Cash Flow to Current Liabilities	0.7	0.06	0.08	-2.16	-0.46
Days Sales Outstanding (Average Receivables)	407.72	89.22	37.55	52.22	2.83K
Days Outstanding Inventory (Average Inventory)	9.76K	7.81K	8.59K	14.14K	20.36K
Average Days Payable Outstanding	-	1.91K	4.08K	8.35K	12.22K
Cash Conversion Cycle (Average Days)	-	5.99K	4.55K	5.84K	10.97K
Long Term Solvency
Total Debt/Equity	1.55	2.61	4.64	17.45	23.57
Total Debt / Total Capital	1.52	2.54	4.43	14.86	19.08
Total Liabilities / Total Assets	25.39	26.12	30.81	47.88	46.03
EBIT / Interest Expense	-	-	-	-5.42	-
EBITDA / Interest Expense	-	-	-	0.56	-
(EBITDA - Capex) / Interest Expense	-	-	-	0.56	-
Total Debt / EBITDA	-0.89	6.62	7.11	21.46	-7.07
Net Debt / EBITDA	-0.76	5.84	6.48	20.84	-7.02
Total Debt / (EBITDA - Capex)	-0.83	6.62	-1	21.46	-7.07
Net Debt / (EBITDA - Capex)	-0.7	5.84	-0.91	20.84	-7.02
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-68.97	313.28	143.37	-36.69	-97.87
Gross Profit, 1 Yr. Growth %	-70.96	352.12	149.99	-36.64	-98.91
EBITDA, 1 Yr. Growth %	-1.45K	-122.83	64.06	-54.95	-441.54
EBITA, 1 Yr. Growth %	674.07	-93.9	75.8	1.04K	4
EBIT, 1 Yr. Growth %	674.07	-93.9	75.8	1.04K	4
Earnings From Cont. Operations, 1 Yr. Growth %	20.24	-71.51	17.93	-118K	-95.36
Net Income, 1 Yr. Growth %	20.24	-71.51	17.93	-118K	-95.36
Normalized Net Income, 1 Yr. Growth %	-17.03	-49.7	-73.73	77.38K	-117.88
Diluted EPS Before Extra, 1 Yr. Growth %	0	-72.22	20	-122K	-95.36
Accounts Receivable, 1 Yr. Growth %	-6.87	-11.6	17.54	-36.63	94.39
Inventory, 1 Yr. Growth %	23.32	2.37	0	0	0
Net Property, Plant and Equip., 1 Yr. Growth %	-6.31	-7.82	57.57	-26.08	-20.72
Total Assets, 1 Yr. Growth %	14.91	0.81	6.57	-51.99	-11.28
Tangible Book Value, 1 Yr. Growth %	-0.19	-0.28	-0.14	-63.83	-8.12
Common Equity, 1 Yr. Growth %	-0.09	-0.18	-0.21	-63.83	-8.15
Cash From Operations, 1 Yr. Growth %	-365.09	-91.1	73.05	-2.05K	-81.69
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-366.1	-94.55	-235.5	548.49	19.09
Unlevered Free Cash Flow, 1 Yr. Growth %	-366.58	-94.55	-235.5	527.56	23.07
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-35.57	13.24	217.14	24.13	-88.38
Gross Profit, 2 Yr. CAGR %	-36.98	14.58	236.19	25.85	-91.68
EBITDA, 2 Yr. CAGR %	-17.06	75.5	-38.58	-14.02	30.27
EBITA, 2 Yr. CAGR %	-13.22	-31.29	-67.26	347.4	244.1
EBIT, 2 Yr. CAGR %	-13.22	-31.29	-67.26	347.4	244.1
Earnings From Cont. Operations, 2 Yr. CAGR %	-76.86	-41.47	-42.03	3.62K	638.14
Net Income, 2 Yr. CAGR %	-76.86	-41.47	-42.03	3.62K	638.14
Normalized Net Income, 2 Yr. CAGR %	-76.86	-35.4	-63.65	1.33K	1.08K
Diluted EPS Before Extra, 2 Yr. CAGR %	-75.75	-50	-42.26	3.72K	650.56
Accounts Receivable, 2 Yr. CAGR %	-4.47	-9.26	1.94	-13.7	10.99
Inventory, 2 Yr. CAGR %	11.5	12.36	1.18	0	0
Net Property, Plant and Equip., 2 Yr. CAGR %	-26.39	-6.45	20.52	7.93	-23.45
Total Assets, 2 Yr. CAGR %	7.91	7.63	3.65	-28.47	-34.74
Tangible Book Value, 2 Yr. CAGR %	-0.03	-0.18	-0.21	-39.9	-42.35
Common Equity, 2 Yr. CAGR %	0.02	-0.13	-0.19	-39.92	-42.36
Cash From Operations, 2 Yr. CAGR %	138.52	-51.43	-60.76	481.17	89.07
Capital Expenditures, 2 Yr. CAGR %	-86.94	-	519.53	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	215.27	-61.91	-72.82	196.39	177.9
Unlevered Free Cash Flow, 2 Yr. CAGR %	216.98	-61.88	-72.82	191.57	177.9
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-17.58	19.72	46.14	85.35	-67.96
Gross Profit, 3 Yr. CAGR %	-17.81	21.55	48.61	92.75	-74.13
EBITDA, 3 Yr. CAGR %	381.9	-46.09	72	-44.61	40.7
EBITA, 3 Yr. CAGR %	59.38	-64.19	-6.03	6.87	175.09
EBIT, 3 Yr. CAGR %	59.38	-64.19	-6.03	6.87	175.09
Earnings From Cont. Operations, 3 Yr. CAGR %	-8.52	-75.2	-26.07	633.69	300.52
Net Income, 3 Yr. CAGR %	-8.52	-75.2	-26.07	633.69	300.52
Normalized Net Income, 3 Yr. CAGR %	-19.97	-70.03	-52.14	367.81	231.4
Diluted EPS Before Extra, 3 Yr. CAGR %	0	-75.5	-33.06	639.86	307.36
Accounts Receivable, 3 Yr. CAGR %	-25.97	-6.91	-1.09	-13	13.13
Inventory, 3 Yr. CAGR %	16.51	8.37	8.08	0.78	0
Net Property, Plant and Equip., 3 Yr. CAGR %	-13.75	-20.3	11.31	2.4	-2.62
Total Assets, 3 Yr. CAGR %	3.6	5.49	7.27	-19.8	-23.15
Tangible Book Value, 3 Yr. CAGR %	-1	-0.08	-0.17	-28.85	-30.76
Common Equity, 3 Yr. CAGR %	-0.97	-0.05	-0.16	-28.84	-30.79
Cash From Operations, 3 Yr. CAGR %	-	-20.3	-25.82	44.32	83.57
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-18.47	-41.86	-21.76	118.71
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-18.18	-41.82	-22.61	118.71
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	0.81	25.16	41.29	21.46	-46.91
Gross Profit, 5 Yr. CAGR %	1.63	28.27	44.39	23.25	-53.09
EBITDA, 5 Yr. CAGR %	22.55	-13.7	111.29	-34.93	53.92
EBITA, 5 Yr. CAGR %	165.08	-37.4	-15.37	-1.67	57.94
EBIT, 5 Yr. CAGR %	165.08	-37.4	-15.37	-1.67	57.94
Earnings From Cont. Operations, 5 Yr. CAGR %	-0.09	-21.67	-23.78	84.08	85.58
Net Income, 5 Yr. CAGR %	-0.09	-21.67	-23.78	84.08	85.58
Normalized Net Income, 5 Yr. CAGR %	23.75	-20.57	-41.63	40.52	72.31
Diluted EPS Before Extra, 5 Yr. CAGR %	1.54	-24.21	-21.4	84.61	76.03
Accounts Receivable, 5 Yr. CAGR %	-10.78	-13.94	-15.87	-9.69	3.58
Inventory, 5 Yr. CAGR %	9.6	10.11	10.11	4.94	4.77
Net Property, Plant and Equip., 5 Yr. CAGR %	-7.28	-9.17	-1.13	-10.03	-4.17
Total Assets, 5 Yr. CAGR %	3.83	2.63	3.62	-9.69	-12.06
Tangible Book Value, 5 Yr. CAGR %	-0.63	-0.65	-0.66	-18.46	-19.85
Common Equity, 5 Yr. CAGR %	-0.62	-0.63	-0.66	-18.46	-19.85
Cash From Operations, 5 Yr. CAGR %	159.44	-	-	76.44	7.85
Capital Expenditures, 5 Yr. CAGR %	42.81	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	74.99	-	-	36.63	8.7
Unlevered Free Cash Flow, 5 Yr. CAGR %	74.23	-	-	36.03	8.74