Interim report
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VISHAL MEGA MART LIMITED (Formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184 Udyog Vihar, Phase – 1, Gurugram, Haryana-122016, India. Phone: +91-124-4980000 Fax: +91-124-4980001 Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com CIN: L51909HR2018PLC073282 Date: August 13, 2025 To National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051 NSE Scrip Symbol: VMM To BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001 Scrip Code: 544307 Dear Sir/ Madam, Subject: Outcome of Board Meeting held on August 13, 2025 in terms of Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 This is further to our letter dated August 07 , 2025, intimating the date of Board Meeting for consideration of Un audited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2025. Pursuant to Regulation 30, 33 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’), as amended, we wish to inform you that the Board of D irectors of Vishal Mega Mart Limited (‘the Company’) at its meeting held today, i.e. August 13, 2025, had, inter alia, transacted the following businesses: 1. Considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter ended June 30, 2025 (‘Financial Results’): A copy of the Financial Results along with the Limited Review Report issued by Walker Chandiok & Co LLP, Chartered Accountants, (Firm Registration No. 001076N/N500013) the Statutory Auditors of the Company, under Regulation 33 of the Listing Regulations, are enclosed herewith as Annexure - A. 2. Considered and approved the appointment of Secretarial Auditors of the Company for five consecutive years and recommendation to the Shareholders for approval(s): Pursuant to the provisions of Regulation 24A and 30 rea d with Schedule III of the Listing Regulations, as amended, this is to inform you that the Board of Directors of the Company, based on the recommendation of the Audit Committee, approved the appointment of Chandrasekaran Associates, a Peer Reviewed Firm of Practicing Company Secretaries (Firm Registration No. P1988DE002500), as the Secretarial Auditors of the Company for a term of five consecutive years from the conclusion of 7 th Annual General Meeting (‘AGM’) until the conclusion of the 12th AGM of the Company , subject to approval of the shareholders of the Company at the ensuing A nnual General Meeting. The details as required under Regulation 30 of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11 , 2024, are enclosed as Annexure - B.
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VISHAL MEGA MART LIMITED (Formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184 Udyog Vihar, Phase – 1, Gurugram, Haryana-122016, India. Phone: +91-124-4980000 Fax: +91-124-4980001 Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com CIN: L51909HR2018PLC073282 3. Considered and approved the re -appointment of Statutory Auditors of the Company for four consecutive years and recommendation to the Shareholders for approval(s): Pursuant to the provisions of Regulation 30 read with Schedule III of the Listing Regulations, as amended, this is to inform you that the Board of Directors of the Company, based on the recommendation of the Audit Committee, approved the re-appointment of Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration No: 001076N/N500013) , as the Statutory Auditors of the Company for another term of four consecutive years from the conclusion of the 7th AGM until the conclusion of the 11th AGM, subject to approval of the shareholders of the Company at the ensuing Annual General Meeting. The details as required under Regulation 30 of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11 , 2024, are enclosed as Annexure - C. 4. Considered and approved the re-appointment of Internal Auditors of the Company for the Financial Year 2025-26: Pursuant to the provisions of Regulation 30 read with Schedule III of the Listing Regulations, as amended, this is to inform you that the Boa rd of Directors of the Company, based on the recommendation of the Audit Committee, approved the re-appointment of Ernst & Young LLP as the Internal Auditors of the Company for the Financial Year 2025 -26 and reviewed the scope of their work for the said financial year. The details as required under Regulation 30 of the Lis ting Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure - D. The meeting commenced at 02:30 PM (IST) and concluded at 03:40 PM (IST). The above information will also be hosted on the website of the Company, i.e., https://aboutvishal.com/ . You are kindly requested to take the same on record. Thanking you. For Vishal Mega Mart Limited _______________________ Rahul Luthra Company Secretary & Compliance Officer ICSI Membership No: F9588 Encl.: As above
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I Vishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184, Udyog Vihar, Phase-1, Gurugram, Haryana-122016 Phone: +91-124-49800(n Fax: +91-124-4980001 Unaudited Consolidated Financial Results for the quarter ended 30 June 2025 (All amounts are in millions of rupees unless otherwise stated, Particulars I 11 111 IV V VI VII VIII IX Other equity X Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com, CIN: L51909HR2018PLC073282 Income Revenue from operations Other income Total income Expenses Purchases of stock-in-trade Changes in inventories of stock-in-trade Employee benefits expense Depreciation and amortisation expenses Finance costs Other expenses Total expenses Profit before tax (1-I1) Tax expense: Current tax Deferred tax Total tax expense Profit for the period/year (III-IV) Other comprehensive (loss)/income Items that will not be reclassified to profit or loss - Remeasurement (loss)/gain on defined benefit obligations Income-tax relating to items that will not be reclassified to profit or loss Other comprehensive (loss)/income for the period/ year, net of tax Total comprehensive income for the period/year, net of tax (V+VI) Profit for the period/year attributable to: Owners of the Holding Company Other comprehensive (loss)/income attributable to: Owners of the Holding Company Total comprehensive income attributable to: Owners of the Holding Company Paid-up equity share capital (face value of Rs. 10 each) Earnings per equity share (face value of Rs. 10 each)* - Basic (Rs.) - Diluted (Rs.) For the quarter ended 3 31lM05H3HljlMM Unaudited I Audited I Audited (refer note 2) 3 1 ,403.19 170.03 31,573.22 L bbb 20,938.88 1 ,551.26 1,711.15 1 ,590.87 411.39 2,610.10 42 2,759.57 799,37 ( 100.53) al III 2,060.73 (23.00) 5.78 Ul 2,043.51 2,060.73 ( 17.22) 2,043 ,51 46,613.71 y’lSHAL RH For the year ended 31 N Audited 25,478.94 186.28 25,665.22 25,962.92 76,90 M 21,451.54 (3, 174.09) 1 ,673.22 1 ,707.00 493.12 1 ,957.07 24, 107.86 18,223.60 408.48 1 ,498.44 1.383.28 341.71 2, 176.57 4b b b 2,007.741,557.36 520.51 (14.26) HIMM 564,23 ( 157.99) EBMI HiiMBa 15.30 (3.87) 11.43 1 , 162.55 (21 .43) 5.41 mI 1 ,485.47 1,151.12 11 .43 1 ,501.49 (16.02) 1 , 162.55 45,974.28 1 ,485.47 45,087.19 0.33 0.33 0,25 0.25 0.45 0.44 1 ,07, 163.45 585,56 0 80,486.73 (3,850.52) 6,405.84 5,902.37 1 ,492.06 8,819.60 9 8,492.93 2,299.49 (126.23) 2, 173.26 6,319.67 (20.03) 5.04 ml 6,304.68 6,319.67 (14.99) 6,304.68 45,974.28 18,038.74 1.40 1.36 + Earning per share not amtualised execpt for the year ended 31 March 2025 Annexure - A
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Notes to statement of unaudited consolidated financial results for the quarter ended 30th June 2025: 1. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August, 2025. The statutory auditors of the Holding Company have conducted limited review of these unaudited consolidated financial results pursuant to rewlation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended 2 3 4 The figures for the quarter ended 31 March7 2025 are the balancing figures between the audited figures for the full financial year ended 31 March, 2025 and the unaudited figures up to the nine months ended 3 1 December, 2024 which were subjected to limited review by the statutory auditors. These unaudited consolidated finmcials results have been prepared in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) ReWlations, 2015 (as amended). Based on the “management approach” as defined in Ind AS 108 – Operating Segments7 the Chief Operating Decision Maker ('CODM’) does the evaluation of the Holding Company’s performance at an overall level as one segment, For and on behalf of the Board of Directors -end4q(aptlr_ Mr & CEO No.: 01927304 /aNDa Place: Gurugram Date: 13 August, 2025
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Walker ehandiok &..Co LLP Walker Chandiok & Co LLP 21 st Floor, DLF Square Jacaranda Marg, DLF Phase 11 Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Vishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) 1 We have reviewed the accompanying statement of unaudited consolidated financial results ('the Statement’) ofVishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) ('the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group’), (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 30 June 2025, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Cornpany’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 ('the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3 We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable hND {}}raneted &e@uatantB Vga&ar ChultBok & Co IP is ra#gtef8C$ wiiIt Hmi fed ItaWRy %dttI iel8Bt}firnbon run,b% AAG2{}8 S and its regisland CHico at L41 Canruugh i CIOJ3, New l}egrl. t10tH t . Fndi8 C:}Mas in BeegaItgu. CtU@aQa#tI, Chennai, CgI%ram, Hyde98bad, KC%+Ii. KoI}cala. Mambai, New DaBIi. Maida and ?t©19
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 4 The Statement includes the interim financial results of 2 subsidiaries, which have not been reviewed by their auditors, whose interim financial results reflects total revenues of Nil, net profit after tax of Nil, total comprehensive income of Nil for the quarter ended 30 June 2025, and have been furnished to us by the Holding Company’s management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely on such unreviewed interim financial results. According to the information and explanations given to us by the management, these interim financial results are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial results certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 .qNeL'£ W-- \:+y-’- ' \B' +Neeraj Goel Partner ygIl:;gdRq£ilgMV waRS Place: New Delhi Date: 13 August 2025 €:}38aer8<3 A£c©tiniarits
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Walker Ctrandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Annexure 1 List of entities included in the Statement Holding Company Vishal Mega Man Limited (formerly known as Vishal Mega Mart Private Limited) Subsidiary companies 1. Airp-laza Retail Holdings Private Limited; 2. Vishal Ecommerce Private Limited; 3. Vishal Mega Mart CSR Trust PX AC C:flattered Accountants
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+ Vishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184, Udyog Vihar, Phase1, Gurugram, Haryana-122016 Phone: +91-12'b4980(X)0 Fax: +91-124-4980001 Unaudited Standalone Financial Results for the quarter ended 30 June 2025 (An amounts are in millions of rupees unless otherwise stated) Particulars I 11 III Profit before tax (I-ID IV V VI VII VIII IX X Email: secretarial@vishalwholesal&co.in, Website: www.aboutvishal.com, CIN: L51909HR2018PLC073282 Income Revenue from operations Other income Total income Expenses Purchases of stock-in-trade Changes in inventories of stock-in-trade Employee benefits expense Depreciation and amortisation expenses Finance costs Other expenses Total expenses Tax expense: Current tax Deferred tax Total tax expense Profit for the period/year (Ill-IV) Other comprehensive loss Items that will not be reclassified to profit or loss - Remeasurement loss on defined benefit obligations Income-tax relating to items that will not be reclassified to profit or loss Other comprehensive loss for the period/year, net of tax Total comprehensive income for the period/year, net of tax (V+VI) Paid-up equity share capital (face value of Rs. 10 each) Other equity Earnings per equity share (face value of Rs. 10 each)* - Basic (Rs.) - Diluted (Rs.) 30 June 2025 Unaudited 16,692.59 144,77 16,837.36 12,720.62 428.51 435.56 422.93 29. 14 440,35 14,4@BIa 2,360.25 628.31 (34. 1 8) 594.13 1 ,766.12 l–––––l––––– =L == (5.30) 1.33 M m 46,613.71 0.38 0.38 For the quarter ended 31 March 2025 Audited Refer Note 2' 14,686.54 127.60 14,814.14 bb 12,912.48 (839.44) 499.78 410.43 29.94 361.58 WIE b b 1,439.37 388.14 (2 1 . 52) 366.62 1,072.75 (0.05) 0.01 M 1 ,072.71 ]I ] I 45,974.28 VISHAL ZiiS For the year ended 31 March 2025 Audited 30 June 2024 Audited 16,679.39 53.24 16,732.63 12,091.94 1 ,718.00 451.71 386.86 29.92 311.50 14,989.93 1,742.70 481.47 (45,27) 436.20 1 ,306.50 (4.83) 1.21 M 1,302.88 45,087.19 0.29 0.28 0.24 0.23 59,466.04 45 1 ,06 59,9@a 47,458.06 1,150.41 1 ,886.57 1 ,600.75 119.85 1 ,380.78 53,596.42 6,320.68 1 ,730. 17 (135.23) 1,594.94 4,725.74 (0. 10) 0.02 WO 4,725.66 45,974.28 15,988.76 1 ,05 1 ,02 * Earning per share not anuualised execpt for the year ended 3 1 March 2025
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e Notes to statement of unaudited standalone financial results for the quarter ended 30th June 2025: 1. The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August, 2025. The statutory auditors of the Company have conducted limited review of these unaudited standalone financial results pursuant to regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 2 3 The figures for the quarter ended 3 lst March 2025 are the balancing figure between the audited figures for the full financial year and the unaudited figures up to the nine months ended 31st December 2024 which were subjected to limited review by the statutory auditors. These unaudited standalone financials results have been prepared in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 15 (as amended). 4 Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker ('CODM’) does the evaluation of the Holding Company’s performance at an overall level as one segment. For and on behalf of the Board of Directors bnd6KdaJur tMt CEO No. : 01927304 hND J re Place: Gurugram Date: 13 August, 2025
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Walker Chandiok &,Co LLP Walker Chandiok & Co LLP 21 st Floor, DLF Square Jacaranda Marg, DLF Phase 11 Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors ofVishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement’) ofVishal Mega Mart Limited (formerly known as Vishal Mega Mart Private Limited) ('the Company’) for the quarter ended 30 June 2025, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations’) 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 ('the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(1 0) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. no C}13n©ed Aeaeuatan 13 Vfa inr Chuldark & Co .iP is r6$£tBrea wiih nmi©d liability v8ttl idertt}fiGabOn number AAC-lt>85 and its regis:mad ofFice &t Lq1 (;@lruL+gh i C;taJ$. New DeBIt. llo£>at , India c}Mc,85 in BeagatHa. Chandigafh, Ct%no ai, &ywg©m, Hyderabad, Kairi, }<£dka ie, Mumbai, New Be all NI:$da am:I Pr@13
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Waiker Chandiok & Co LLP Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 4 Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 ;c:oB} Neeraj Goel Partner UgiTe;goic?qs?'\g:r4Knc,I B' Place: New Delhi Date: 13 August 2025 (:h3Rered Accountants
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VISHAL MEGA MART LIMITED (Formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184 Udyog Vihar, Phase – 1, Gurugram, Haryana-122016, India. Phone: +91-124-4980000 Fax: +91-124-4980001 Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com CIN: L51909HR2018PLC073282 Annexure - B Information as required under Regulation 30 - Part A of Schedule III of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 - Appointment of Secretarial Auditors Sl. No. Particulars Details 1 Reason for change viz. appointment, re- appointment, resignation, removal, death or otherwise Appointment 2 Date of appointment/re- appointment/cessatio n (as applicable) & term of appointment/re- appointment Based on the recommendation of the Audit Committee, the Board of Directors of the Company, at its meeting held on August 13, 2025, approved the appointment of Chandrasekaran Associates, a Peer Reviewed Firm of Practicing Company Secretaries (Firm Registration No. P1988DE002500), as the Secretarial Auditors of the Company for a term of five consecutive years commencing from the conclusion of 7 th Annual General Meeting (‘AGM’) until the conclusion of the 12 th AGM of the Company, subject to approval of the shareholders of the Company at the ensuing Annual General Meeting. 3 Brief profile (in case of appointment) Chandrasekaran Associates, Company Secretaries (“CACS”), located in the political capital of India, New Delhi, is a firm of Company Secretaries having professional experience spanning over more than 36 years specializing in Secretarial Audit, Due Diligence , Assurance Audit, Corporate Compliance Management, Representation services and Transaction Advisory Services to the Corporate world on various matters. The firm has been providing consultancy and Secretarial Audit to reputed multinational companies, liste d companies including part of NIFTY50 / SENSEX and large corporate houses in various sectors such as Information Technology, Telecom, Manufacturing, Real Estate, Insurance, Fast Moving Consumer Goods, Hotel, Travel, Food, Hospital, Pharma, Media, Tobacco, Housing Finance, Banking, REIT, INVITS etc. CACS is a focused community of experienced and trained professionals, who directly handle all projects. CACS's team is equipped with necessary infrastructure and network to carry out services effortlessly and on time. Known for its client-centric approach and commitment to high standards, CACS offers tailored solutions to help businesses navigate the dynamic regulatory landscape in India effectively. 4 Disclosure of relationships between directors (in case of appointment of a director) Not Applicable
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VISHAL MEGA MART LIMITED (Formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184 Udyog Vihar, Phase – 1, Gurugram, Haryana-122016, India. Phone: +91-124-4980000 Fax: +91-124-4980001 Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com CIN: L51909HR2018PLC073282 Annexure - C Information as required under Regulation 30 - Part A of Schedule III of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 – Re-appointment of Statutory Auditors Sl. No. Particulars Details 1 Reason for change viz. appointment, re- appointment, resignation, removal, death or otherwise Re-appointment 2 Date of appointment/re- appointment/cessation (as applicable) & term of appointment/re- appointment Based on the recommendation of the Audit Committee, the Board of Directors of the Company, at its meeting held on August 1 3, 2025, approved the appointment of Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration No: 001076N/N5 00013), as the Statutory Auditors of the Company for another term of four consecutive years, i.e., to hold office from the conclusion of the 7th AGM till the conclusion of the 11th AGM of the Company , subject to approval of the shareholders of the Company at the ensuing Annual General Meeting. 3 Brief profile (in case of appointment) Walker Chandiok & Co LLP ("Firm") is registered with the Institute of Chartered Accountants of India (Registration No. 001076N/N500013). Firm was established in 1935 and became a Limited Liability Partnership Firm in 2014. It is the fourth largest firm by the number of listed companies audited. The registered office of the firm is in Delhi. Additionally, it has offices in Mumbai, Delhi, Kolkata, Chennai, Benga luru, Ahmedabad, Hyderabad, Gurgaon, Indore, Kochi, Pune, Chandigarh, Dehradun, Noida and Goa. 4 Disclosure of relationships between directors (in case of appointment of a director) Not Applicable
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VISHAL MEGA MART LIMITED (Formerly known as Vishal Mega Mart Private Limited) Corporate & Regd. Office: 5th Floor, Platinum Tower, Plot No. 184 Udyog Vihar, Phase – 1, Gurugram, Haryana-122016, India. Phone: +91-124-4980000 Fax: +91-124-4980001 Email: secretarial@vishalwholesale.co.in, Website: www.aboutvishal.com CIN: L51909HR2018PLC073282 Annexure - D Information as required under Regulation 30 - Part A of Schedule III of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 – Re-appointment of Internal Auditors Sl. No. Particulars Details 1 Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise Re-appointment 2 Date of appointment/re- appointment/cessation (as applicable) & term of appointment /re- appointment Based on the recommendation of the Audit Committee, the Board of Directors of the Company, at its meeting held on August 13, 2025, app roved the re -appointment of Ernst & Young LLP as Internal Auditors of the Company to conduct the internal audit for the Financial Year 2025-26. 3 Brief profile (in case of appointment) Ernst & Young LLP, known as EY, is a global professional services firm, one of the "Big Four" accounting firms. It provides assurance, tax, consulting, and transactions and advisory services to various industries worldwide. EY is recognized for its commitment to enhancing risk management, control, and governance processes through its Internal Audit services. By leveraging extensive industry knowledge and innovative methodologies, EY delivers tailored solutions that address unique o rganizational challenges. Their focus areas include risk assessment, process improvement, technology integration, regulatory compliance, and stakeholder engagement. 4 Disclosure of relationships between directors (in case of appointment of a director) Not Applicable