VIDHIINGNSE11 November 2025

Vidhi Specialty Food Ingredients Limited has informed the Exchange about Investor Presentation

Vidhi Specialty Food Ingredients Limited

11 11, 2025

To, The Manager Department of Corporate Services (DCS- Listing) BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai- 400001 Script Code: 531717

To, The Manger Listing Compliance National Stock Exchange India Limited, Exchange Plaza, Plot No. C/1, G-Block, Bandra-Kurla Complex, Bandra (East) Mumbai- 400051 Trading Symbol: VIDHIING

Dear Sir/Madam,

Ref.: Company Code: BSE – 531717, NSE Symbol: VIDHIING Sub: Investor Presentation on the Unedited Financial Results for the quarter ended September 30, 2025

In terms of Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, our Company has announced its Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2025, on November 10, 2025. Enclosed herewith is the Investor Presentation on the Unaudited Financial Results for the quarter ended September 30, 2025.

Kindly take the above information on record.

intimation

This www.vidhifoodcolors.com

is also being made available on

the website of

the Company at

Thanking you, Yours faithfully, For Vidhi Specialty Food Ingredients Limited

Anupam J Vyas Company Secretary and Compliance Officer A60464 Encl: As above

Vidhi Specialty Food Ingredients Limited

Investor Presentation

November 2025

Safe Harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Vidhi Specialty Food Ingredients Limited [Formerly known as 'Vidhi Dyestuffs Manufacturing Limited] (the “Company’), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company's future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cashflows, the Company's market preferences and its exposure to market risks, as well as other risks. The Company's actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections.

All Maps used in the presentation are not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness

2

Q2 & H1FY26 Financial Performance (Consolidated)

Q2 FY26 Performance Highlights

Q2 FY26 (Y-o-Y)

Rs. 75.0 Crs Revenue

Rs. 17.7 Crs EBITDA

Rs. 10.6 Crs PAT

-17.8% Y-o-Y

16.3% Y-o-Y

2.3% Y-o-Y

Update on Capacity Expansion

Phase I Dahej SEZ (350 MT)

Company has successfully commenced production in the Dahej plant on December 12, 2023 post successfully commencement of trial production on August 27, 2023

Phase II Roha MIDC (Arjun Foods*) (350 MT)

Applied for MPCB Consent For Introduction Of Value Added Products

*Arjun Foods, a wholly owned subsidiary of Vidhi Specialty Food Ingredients Ltd.

4

Q2 & H1FY26 Consolidated Key Highlights

Revenue from Operations (Rs. in Crs)

EBIDTA (Rs. in Crs)

Profit after Tax (Rs. in Crs)

174.3

162.9

38.2

23.3

29.3

18.8

91.3

75.0

17.7

15.2

10.3

10.6

Q2FY25

Q2FY26

H1FY25

H1FY26

Q2FY25

Q2FY26

H1FY25

H1FY26

Q2FY25

Q2FY26

H1FY25

H1FY26

Despite reduction in Revenue which is contributed to reduction in trading revenue the company has improved its portfolio mix which has improved EBIDTA & Profit after tax of the company. Declared Second interim dividend of Re. 1.50/- (Rupees One and fifty paise only) per share i.e. @ 150% per equity share having face value of Rs. 1/- each for the Financial Year 2025-26

5

Q2 & H1FY26 Consolidated Profit & Loss Statement

Particulars (Rs in Crs)

Q2 FY26

Q2 FY25

Revenue from Operations

Total Expenses

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation & Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the year

PAT %

EPS

75.0

36.9

38.1

91.3

57.6

33.7

50.8%

36.9%

3.6

16.8

17.7

2.9

15.6

15.2

23.6%

16.6%

0.7

2.4

15.9

1.1

14.9

4.3

10.6

14.1%

2.11

0.8

2.0

14.0

0.4

13.6

3.2

10.3

11.3%

1.81

Y-o-Y

-17.8%

13.1%

16.3%

14.1%

9.7%

2.3%

Q1 FY26

87.9

49.9

38.0

43.3%

3.3

14.2

20.5

23.4%

0.5

2.4

18.7

1.5

17.2

4.5

12.7

14.5%

2.54

Q-o-Q

-14.7%

0.1%

-13.9%

-14.5%

-13.3%

-16.8%

H1 FY26

H1 FY25

162.9

86.8

76.1

46.7%

7.0

30.9

38.2

174.3

112.8

61.5

35.3%

5.4

26.7

29.3

23.5%

16.8%

1.2

4.8

34.6

2.6

32.1

8.8

23.3

14.3%

4.65

0.9

4.0

26.3

0.9

25.4

6.6

18.8

10.8%

3.76

Y-o-Y

-6.5%

23.9%

30.4%

31.8%

26.2%

24.1%

Drop in sales as compared to #30th Sep’ 24 quarter is due to reduction of inter company transfer sales from Vidhi - Roha to Vidhi - Dahej and vice versa.

6

Consolidated Balance Sheet

Particulars (Rs in Crs)

Equity Share Capital

Other Equity

Total Equity

Financial Liabilities

(i) Borrowings

(ii) Lease liabilities

Provisions

Deferred Tax Liabilities (Net)

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease liabilities

(ii) Trade payables

(iii) Other Financial Liabilities

Other Current Liabilities

Current Tax Liabilities (Net)

Total Current Liabilities

Total Equities & Liabilities

Sep-25

Mar-25

Particulars (Rs in Crs)

5.0

304.3

309.3

0.0

1.0

0.9

6.9

8.7

59.0

0.4

22.0

9.5

2.9

1.2

94.9

413.0

5.0

296.1

301.1

0.0

1.1

0.8

6.5

8.5

64.1

0.3

19.0

1.7

0.9

0.5

86.5

396.1

Property, Plant and Equipment

Capital Work-in-progress

Right to Use

Goodwill

Other Financial Assets

Other Non-Current Assets

Total Non-Current Assets

Inventories

Financial Assets

(i) Trade Receivable

(ii) Cash and Cash Equivalents

(iii) Other Bank Balances

(iv) Loans

(v) Other Current Financial Assets

Current Tax assets (Net)

Other Current Assets

Total Current Assets

Total Assets

Sep-25

Mar-25

135.0

125.7

4.0

1.2

7.1

2.0

4.2

153.4

98.0

104.8

9.0

27.5

1.4

1.9 0.0

17.1

259.6

413.0

4.0

1.4

7.3

2.0

3.5

143.7

74.9

128.6

19.8

7.6

1.3

1.7

0.0

18.4

252.3

396.1

7

Consolidated Cash Flow Statement

Cash Flow Statement

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Cash & Cash Equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

Sep-25

Sep-24

32.0

6.6

38.6

13.8

52.4

-7.6

44.8

-25.4

-30.3

-10.9

19.8

9.0

25.4

5.0

30.4

-20.3

10.1

-5.0

5.1

-3.2

-6.2

-4.3

11.5

7.2

8

Transformation Growth & Path Ahead: 2.0

Dahej SEZ Plant (Phase-I)- Commercial Production Commenced

Moved one step closer to our goal of achieving total capacity of 1000 TPM from existing 325 TPM

NEW CAPACITY ADDITION

Added installed capacity of 350 TPM Taking total to 675 TPM

Investment of INR 70 Crs – Funded through Internal accruals

Company has successfully commenced production in the Dahej plant on December 12, 2023 post successfully commencement of trial production on August 27, 2023

Debt to Equity remains healthy at 0.20

Improved realizations due to improvement in product mix

Foray into new high margin products with usage across varied industries

GROWTH LEVERS

Revenue to remain consistent on an absolute basis with increase in contribution from manufacturing activity

Margin profile to improve as low margin trading revenue will be substituted with high margin manufactured products

Improving wallet share from existing customers

Penetration into newer geographies

Addition of new customers

Enhancement of product portfolio

Operational efficiencies & operating leverage

10

Next Leg Of Growth – Capacity Addition at Roha (Phase-II)

To address the Demand Supply Gap through capacity expansion

Metric Tons per Month

~675

2x Capacity Expanded by 2024-25

NEW CAPACITY ADDITION

o Arjun Foods, a wholly-owned subsidiary of Vidhi

in Roha MIDC, 200 meters away from the current manufacturing site bring operational synergies and add value added forward integrated products.

325

o Consent to Establish applied for from MPCB

o Expected timeline: 2026-27

250

150

90

55

1995

2000

2005

2011

2015

2019

2023

11

Company Overview

All About Food Colours

Why Food Colours???

Food colours are ingredients that are added to food or beverage to enhance its appearance

Colours when added to food products imparts very bright and tempting effect

This influences consumers decisions to purchase that product

Research shows that 90% of buyers make a decision to purchase a product after seeing its colour and making a perception about its taste based on the colour

Appearance

Consistency

Long Lasting

Influences Flavour

Improves the appearance of the product for consumption & enhances the visual appeal of a dish

Consistency in the product appearance to influence the consumer to buy a product through visual perception

Enhance the visual appeal of a dish and introduce decorative colours to other foods

Colour of the food can influence the perceived flavor

13

Food Colour Industry

4.7%

Global Food Colour Market (2021-2026) is expected to grow at a CAGR of

2023

2024

₹ 1500-1700Crs

Incremental demand to be expected Y-o-Y basis in global food colour industry

Broadly divided into Natural Colour Artificial Colour

5%

Export

Domestic

95%

Market with Limited Competition due to High entry barriers

Huge Opportunity in the export as well as domestic market

India accounting for approximately 16% of the world production of dyestuff and dye intermediates

Source: Industry Reports

14

Huge Industry Potential with Limited Players

Industry Potential

USD Bn

Food Colour Industry Growth

+6% CAGR

5.1

3.7

FY17

FY23

Huge Growth Opportunities Every year incremental demand of ~Rs. 1,500 to Rs, 1,700 crores is expected to generate globally for Food colours

Source: Industry Reports

o Upsurge in demand for food colors from various end-use industries, including food & beverages, bakery & confectionery, dairy products, meat & poultry, and seafood

o Colour is a key component to enhance the ultimate appetizing value and

consumer acceptance towards foods and beverages.

o Technological advancements and growing R&D activities for improved

characteristics

o Synthetic food colours have been increasingly used than natural food colours by food manufacturers to attain certain properties such as low cost, improved appearance, high colour intensity, more colour stability, and uniformity.

o Food colour market across the globe has been on a rise with more demand upsurge from the emerging markets and is expected to be higher than projected 6% CAGR due to higher disposable income

15

About Vidhi Specialty Food Ingredients

An Institution in Edible Colour Technology

Diversified End User Industry

2nd Largest food colour manufacturer in Asia

Accreditation US FDA BIS

Capabilities Existing Capacity of over ~7,500 MT p.a. + ~4,200 MT p.a. under expansion

Presence Over 80 Countries and 6 continents

Food & Beverages

Cosmetics

Confectionaries & Bakery

Personal Care Products

Pet Foods

Pharmaceuticals

Home Care Products

16

Synthetic Food Colours

Primary Water Soluble Colours

Blends of Water Soluble Food Colours

Lake Food Colours

Primary Food Water Soluble Colours are water soluble, and impart coloring to any product when dissolved

Are in accordance with the E.C. & JECFA Regulations & Approved for human consumption by WHO

Obtained from mixing different primary colors with one another

Resultant colors are unique in color property and provide a different feel to products

Used where colouring is to be imparted by coating, these are basically Food Grade Pigments

Lake Colours are bright, consistent, and useful in industries like snack food, confectioneries, pharma, cosmetics, inks, plastic, food containers

Synthetic Water Soluble Colours Full range of 14 water soluble colours available in Microfine Powder, Fine Plating Grade Powder & Granular Forms

D&C Colours Range of Certified D&C Dyes & Lakes For Drug & Cosmetic Applications

FD&C Certified Water Soluble & Lakes Full range of U.S. FDA Certified Colours in Microfine Powder, Fine Plating Grade Powder & Granular Forms & Lakes

Blends We can develop and match any shade as per the customers specifications

Aluminum Lakes Full range Of Aluminum Lakes used in Surface Coatings, Capsules, Dry Snacks Food Packaging Material etc.,

Others Co-blended Lakes & Granules

17

Our Journey

1994

2000

2005

2011

2015

2019

2022-23

Vidhi Dyestuffs Mfg. Ltd. incorporated with production capacity of 30 MT / Month

Increased Production Capacities to 90 MT / Month

Brownfield expansion with capacities increased to 250 MT / Month

Capacity expansion plans up to ~900 MT / Month with 2 Greenfield Expansions

On 27th Aug’23 commenced trial production at Dahej was opened for production in Dec’23

Increased Production Capacities to 55 MT / Month

New Factory Commissioned enhancing total production capacity to 150 MT / Month

Enhanced capacities to 325 MT / Month & Completed product development of D&C Dyes, Lakes & solvent dyes

18

Wide Product Range

Water Soluble Colours

Tartrazine

Quinoline Yellow

Sunset Yellow

Carmoisine

Amaranth

Ponceau 4R

Erythrosine

Allura Red

Patent Blue V

Indigo Carmine

Brilliant Blue

Chocolate Brown HT

Green S

Black PN

Lakes

Lake Tartrazine

Lake Allura Red

Lake Quinoline Yellow

Lake Indigo Carmine

Lake Sunset Yellow

Lake Carmoisine

Lake Amaranth

Lake Ponceau 4R

Lake Erythrosine

Lake Brilliant Blue

Lake Chocolate Brown HT

Lake Green S

Lake Black PN

FD&C Certified Water Soluble Colours

FD&C Certified Lakes

FD&C Yellow 5

FD&C Red 3

FD&C Yellow 6

FD&C Red 40

FD&C Blue 2

FD&C Blue 1

Lake FD&C Yellow 5

Lake FD&C Yellow 6

Lake FD&C Red 40

Lake FD&C Blue 2

Lake FD&C Blue 1

19

Existing Manufacturing Facility

Manufacturing plant

• Our Manufacturing facilities have been audited and found satisfactory by the U.S. FDA

• Our present and operational manufacturing facilities are spread over an area of 1,76,000 square

feet, located in Dhatav Village of Raigad District in the state of Maharashtra

Plot No 59/B :

o 3 Dedicated Sections To Manufacture Azo Colours & Lakes : (AZO I, AZO II & AZO III) o Dedicated Erythrosine Manufacturing Plant o Dedicated Brilliant Blue Manufacturing

• Plant Plot No 68 :

o 2 Dedicated Sections To Manufacture Azo Colours & Lakes : (AZO IV, AZO V)

R&D Facility

The company has set up a research and development (R&D) unit near its manufacturing facility in Roha, which enables the company to test food colours and meet the quality specification set by the US Food and Drug Administration (FDA) and other regulatory bodies around the world.

20

Diversified End User Industry

Food

Confectionaries & Bakery

Pet Foods

Pharmaceuticals

Beverages

Cosmetics

Home Care Products

Personal Care Products

21

Marquee Customers across Industries

Pet food, Cattle & Poultry feed

Confectionaries & Bakery

Personal / Home Care

Food & Beverage

Pharmaceuticals

Pet food, Cattle & Poultry feed

Britannia

Nestle

Kraft

Coca-Cola

Cipla

Parle G

Customer & Industry Diversity

Unilever

Mars

Pfizer

Sanofi

Cadila

Rasna

Procter & Gamble

Pepsi

Kerry

ITC

Mondelez

Mala’s

and many more MNC’s across the globe

22

Global Footprint

Continent Wise Sales

Country Wise Sales

6%

2%

21%

3%

8%

21%

Q2FY26

32%

39%

H1FY26

38%

30%

33%

3%

5%

13%

6%

2%

4% 2% 1% 5%

3%

9%

0%

13%

2%

AFRICA

AMERICAS

AUSTRALASIA

EUROPE

MIDDLE EAST

USA

MALTA

INDONESIA

PHILIPPINES

MEXICO

VIETNAM

SPAIN

EGYPT

UAE

ITALY

TURKEY

BRAZIL

CANADA

CHINA

Rest of the World

Diversified Geographical Presence

Exporting to more than 80 countries across 5 continents meeting all the specific regulatory requirements for each country and continent

Continuous addition of new customers and increasing wallet share in existing customers enhancing the growth for the years to come

Top 10 countries contribute to ~72.69% and ~ 74.24% of the revenues in Q2 & H1FY26 respectively

Top 10 customers contribute ~56.98% and 56.92% of the revenues in Q2 & H1FY26 respectively

23

Stringent Regulatory Approvals

01

07

02

06

03

05

04

Synthetic Water Soluble Colours European Commission & JECFA Approved

Aluminum Lakes European Commission & JECFA Approved

FD&C Colours U. S. FDA Approved

FD&C Lakes U. S. FDA Approved

D&C Colours U. S. FDA Approved

Blends European Commission, JECFA & U. S. FDA Approved

Co-Blended Lakes &Co-Blended Granules European Commission, JECFA & U. S. FDA Approved

24

Certifications & Regulatory Approvals

1st Company in the field of manufacturing synthetic food colours in India to be awarded with ISO 9002 in the year of 2000

ISO 9001:2015, ISO 22000:2005 certified company

Company’s all products are Kosher & Halal approved

The Management Of Food Hazard Analysis (HACCP) system for the manufacture of synthetic food colours & lakes

Vidhi is a FSSC 22000 accredited company and hence GFSI compliant and also have GMP

25

Technology and R&D strength

Fully equipped & functional laboratory accredited by The Bureau of Indian Standards forms the core of Quality Control Department

Dedicated R & D facility with a team of PHD’s & qualified chemists, constantly working on process engineering of existing products and on development of new products to enhance the product portfolio and offerings

Stringent checks and processes established at each stage from Raw Material testing to In- Process to Manufacturing processes to delivery of Finished Goods to ensure desired products

Qualified Technical Team

End User Approach

Stringent Testing

Transcendental combination of highly experienced and dynamic force of qualified chemists dedicated towards partnering the efforts of our discerning customers in developing superior colour solutions for their products

Technical team works closely with the end user, right from the stage of envisioning the product to commercial production and after sales support.

Stringent procedures and fail- safe methods of testing are adopted, right from the stage of sampling of all raw materials, in process checks at various stages of the reactions and thorough testing of all finished products

Collaborative working with regulatory bodies

Sharing of information & working hand in hand with the regulatory bodies like US FDA & EC for new product developments & standards to be implemented across the globe for food colour industry

26

Growth Drivers of the Company

Superior quality and global outreach

Access to international selling and sourcing markets

Large domestic market with increased income and expenditure on consumer products

Management experience and expertise in food colour business.

Established production facilities.

Pro industry initiative taken by the Government and the Reserve Bank of India.

27

High Entry Barriers

Technical Know-how

Quality Control Process

• Technical know-how with

years of experience for

continuous development of new products & colours

• Follow stringent quality control norms on batch wise

before delivery to the customer

• With strong controls and processes in place, able to deliver

quality products to customers

• High cost of change in vendor due to stringent norms &

approval cycle enhances customer stickiness

Highly Regulated Markets

Long Customer Approval

• Operate in a highly regulated markets with multiple

regulatory approvals required

• Undertaken various approvals backed by an appropriate lab testing facility and among the very few USFDA approved manufacturers of food grade colours in India

• Customer approval takes as long as ~10 years. Average single product approval cycle for customers is between 4-5 years for the first set of orders

• End users have internal specifications which are often more stringent than the regulations to which they adhere to

28

Key Differentiators

Product

Large Product Variants

Diversified Usages

Diversified customers

Long standing relationships with Large MNC as a customers

Customer & Geography Expansion

Renowned name in Food Colour Industry

Regulatory

Highly Regulated Market

Consistency is a Key

Long Customer Approval Cycle

R&D & Product Development

Financial Strength

Un-leveraged Balance sheet

Revenue Visibility

Better Profitability

29

Our Strength

TECHNOLOGY

R & D

QUALITY

Fully equipped & functional laboratory accredited by The Bureau of Indian Standards forms the core of Quality Control Department

Dedicated R & D facility with a team of PHD’s & qualified chemists, constantly working on process engineering of existing products and on development of new products to enhance the product portfolio and offerings

Stringent checks and processes established at each stage from Raw Material testing to In-Process to Manufacturing processes to delivery of Finished Goods to ensure desired products

30

Experienced Board of Directors

Mr. Bipin M. Manek Chairman & Managing Director

Mr. Mihir B. Manek Joint Managing Director

Mrs. Pravina B. Manek Non-Executive Director

Mrs. Vidhi H. Parekh Wholetime Director

Mr. Anil P. Udeshi Independent Director

Mrs. Pranali P. Govekar Independent Director

Mr. Ashit K. Doshi Independent Director

Mrs. Jyoti S. Modi Independent Director

31

Strong Management Team

Mr. Bipin M. Manek

Chairman & Managing Director

Mr. Mihir B. Manek

Joint Managing Director

Mr. Mitesh Manek

Chief Financial Officer

Rich & Diversified experience of over 35 years in the field food colour manufacturing. Acknowledged as a thought leader in transforming the Company from a small food color manufacturing company to the Asia’s 2nd largest food color manufacturing Company

Associated with the company for more than 15 years with expertise in procurement of imported raw materials and distribution. Played a significant role in leading multiple initiatives to accelerate production and sales

Postgraduate with 17 years of experience in finance & administration. Also, looks after the sales & distribution to various geographies

32

Historical Financials Performance

Consolidated Operating Performance

Revenue from Operations (Rs. in Crs)

EBIDTA (Rs. in Crs)

Profit before Tax (Rs. in Crs)

Profit after Tax (Rs. in Crs)

537.1

84.6

79.0

58.6

404.0

+28%

382.3

298.0

+20%

68.5

55.8

57.2

+23%

60.0

+19%

43.4

49.8

48.8

37.7

36.5

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

FY22

FY23

FY24

FY25

34

Consolidated Historical Profit & Loss Statement

Particulars (Rs in Crs)

Revenue from Operations

Total Expenses

Gross Profit

GP %

Employee Benefits Expense

Other Expenses

EBITDA

EBITDA %

Other Income

Depreciation and Amortisation Expense

EBIT

Finance Costs

PBT

Total Tax Expense

Profit for the year

PAT %

EPS

Mar-25

Mar-24

Mar-23

Mar-22

382.3

237.7

144.6

37.8%

12.8

63.4

68.5

17.9%

1.6

7.6

62.5

2.5

60.0

16.6

43.4

11.4%

8.68

298.0

185.3

112.6

37.8%

10.4

45.0

57.2

19.2%

1.2

6.4

52.0

3.2

48.8

12.4

36.5

12.2%

7.31

404.0

292.9

111.1

27.5%

9.1

46.2

55.7

13.8%

1.2

3.5

53.4

3.6

49.8

12.1

37.7

9.3%

7.55

537.1

398.1

139.0

25.9%

9.5

44.9

84.6

15.8%

1.4

3.1

82.9

3.9

79.0

20.4

58.6

10.9%

11.75

35

Consolidated Historical Balance Sheet

Particulars (Rs in Crs)

Equity Share Capital

Other Equity

Total Equity

Financial Liabilities

(i) Borrowings

(ii) Lease liabilities

Provisions

Deferred Tax Liabilities (Net)

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease liabilities

(iii) Trade payables

(iii) Other Financial Liabilities

Provisions

Current Tax Liabilities (Net)

Other Current Liabilities

Total Current Liabilities

Total Equities & Liabilities

Mar-25 Mar-24 Mar-23 Mar-22

Particulars (Rs in Crs)

Mar-25 Mar-24 Mar-23 Mar-22

5.0

296.1

301.1

5.0

275.2

280.2

5.0

245.7

250.7

5.0

211.9

216.9

0.0

1.1

0.8

6.5

8.5

64.1

0.3

19.0

1.7

0.0

0.5

0.9

0.4

0.5

0.6

3.7

5.1

19.4

0.1

16.0

2.4

0.0

0.1

1.7

4.7

0.7

0.6

2.1

8.1

45.0

0.0

22.8

1.9

0.2

0.4

2.0

16.0

0.0

0.6

2.6

19.2

73.5

0.0

36.8

1.7

0.2

0

3.4

86.5

396.1

39.2

324.5

72.3

331.1

115.6

351.7

Property, Plant and Equipment

125.7

125.5

Capital Work-in-progress

Right to Use

Other Intangible Assets

Other financial assets

Other Non Current Assets

4.0

1.4

7.3

2.0

3.5

4.0

0.5

7.4

1.9

0.4

44.0

68.5

3.8

7.5

0.0

0.1

Total Non-Current Assets

143.7

139.6

123.9

74.9

56.3

60.5

35.7

37.2

3.2

7.6

0.0

0.1

83.9

72.7

Inventories

Financial Assets

(i) Trade Receivable

(ii) Cash and Cash Equivalents

(iii) Other Bank Balances

(iv) Loans

(v) Other Current Financial Assets

Current Tax assets (Net)

Other Current Assets

Total Current Assets

Total Assets

128.6

19.8

7.6

1.3

1.7

0.0

18.4

252.3

396.1

88.3

12.1

7.1

1.2

2.3

0.0

17.5

184.9

324.5

100.8

150.1

7.3

0.3

0.9

13.8

0.0

23.6

1.0

0.5

0.9

11.3

0.4

31.0

207.2

331.1

267.9

351.7

36

Consolidated Historical Cash Flow Statement

Cash Flow Statement

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net increase/ (decrease) in Cash & Cash equivalent

Cash & Cash Equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

Mar-25

Mar-24

Mar-23

Mar-22

60.0

11.9

71.92

(63.2)

8.8

(13.3)

(4.6)

(6.9)

19.2

7.7

12.1

19.8

48.8

9.1

57.91

24.4

82.3

(11.1)

71.2

(25.4)

(40.2)

5.6

6.5

12.1

49.8

7.0

56.82

50.9

107.7

(11.8)

95.9

(42.4)

(47.5)

6.1

1.2

7.3

78.9

6.7

85.7

(85.6)

0.0

(21.5)

(21.5)

(40.3)

52.6

(9.1)

10.3

1.2

37

Sustainable Return Ratios

Cash flow from Operations Borrowings

Borrowings and Cash & Cash Equivalents

ROCE (%)

Cash & Cash Equivalents

Borrowings

89.5

27.0%

95.9

71.2

49.7

64.1

27.4

19.2

19.8

17.8%

17.4%

17.1%

-21.5

Mar-22

-4.6

1.5

7.6

Mar-23

Mar-24

Mar-25

Mar-22

Mar-23

Mar-24

Mar-25

Mar-22

Mar-23

Mar-24

Mar-25

ROE (%)

Net Debt to Equity (x)

27.0%

0.4

15.0%

13.0%

14.4%

0.2

0.1

0.0

Mar-22

Mar-23

Mar-24

Mar-25

Mar-22

Mar-23

Mar-24

Mar-25

Rs. In Crs

38

COMPANY :

Vidhi Specialty Food Ingredients Limited

CIN :L24110MH1994PLC076156

Mr. Mitesh Manek - CFO Email: mitesh.manek@vidhifoodcolors.com

www. www.vidhifoodcolors.com

INVESTOR RELATIONS ADVISORS :

MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services

MUFG (Investor Relations)

Mr. Parth Patel Parth.patel@in.mpms.mufg.com

Ms. Vidhi Vasa Vidhi.vasa@in.mpms.mufg.com

Meeting Request

Link

Thank You

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