General information about company |
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| Scrip Code | 511630 | ||
| NSE Symbol | SAMBHAAV | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE699B01027 | ||
| Name of company | SAMBHAAV MEDIA LIMITED | ||
| Type of company | Main Board | ||
| Class of security | Equity | ||
| Date of start of financial year | 01-Apr-2025 | ||
| Date of end of financial year | 31-Mar-2026 | ||
| Date of board meeting when results were approved | 06-Aug-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-Jul-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | First quarter | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Whether results are audited or unaudited for the quarter ended | Unaudited | ||
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |||
| Segment Reporting | Multi segment | ||
| Description of single segment | |||
| Start date and time of board meeting | 06-Aug-2025 11:00:00 | ||
| End date and time of board meeting | 06-Aug-2025 12:15:00 | ||
| Whether cash flow statement is applicable on company | |||
| Type of cash flow statement | |||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | ||
Financial Results Ind-AS |
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| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | 92253000 | ||
| Other income | 2943000 | ||
| Total income | 95196000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1895000 | |
| (b) | Purchases of stock-in-trade | 0 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -2000 | |
| (d) | Employee benefit expense | 11644000 | |
| (e) | Finance costs | 2901000 | |
| (f) | Depreciation, depletion and amortisation expense | 13276000 | |
| (f) | Other Expenses | ||
| 1 | Broadcasting Expenses | 30000000 | 30000000 |
| 2 | Other expenses | 38804000 | 38804000 |
| Total other expenses | 68804000 | ||
| Total expenses | 98518000 | ||
| 3 | Total profit before exceptional items and tax | -3322000 | |
| 4 | Exceptional items | 0 | |
| 5 | Total profit before tax | -3322000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 0 | |
| 8 | Deferred tax | -540000 | |
| 9 | Total tax expenses | -540000 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | -2782000 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | |
| 16 | Total profit (loss) for period | -2782000 | |
| 17 | Other comprehensive income net of taxes | 56000 | |
| 18 | Total Comprehensive Income for the period | -2726000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -1641000 | ||
| Total profit or loss, attributable to non-controlling interests | -1141000 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -1585000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -1141000 | ||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 191111000 | ||
| Face value of equity share capital | 1 | ||
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.01 | ||
| Diluted earnings (loss) per share from continuing operations | -0.01 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.01 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.01 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
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| Textual Information(1) | 1. This statement has been prepared in accordance with the Companies Indian Accounting Standard Rules 2015 Ind AS prescribed under Section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable. n n2. The above results for the quarter ended June 30 2025 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on August 06 2025. The Statutory Auditor of the company have reviewed the results as per the Regulation 33 of the SEBI Listing obligations and disclosure requirements Regulations 2015 and Companies Act 2013 and have issued unmodified limited review report on the same. n n3. The Company has identified two reportable operating segment i.e. Media and Allied Services and Technology and Allied Services hence segment disclosure pertaining to IND AS 108 Segment Reporting has been reported in Annexure A. n n4. The Income Tax Department had carried out a search operation at the Company s various business premises and residential premises of promoters and certain key employees of the company under Section 132 of the Income tax Act 1961 on September 08 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on September 12 2021 in accordance with Regulation 30 of the SEBI LODR Regulations 2015 as amended. As of the date of issuing these financial results the Company has received notices under Section 148 and or Section 14211432 of the Income Tax Act. 1961 for the assessment years 202122 and 202223. The Company has filed necessary response andor appeal against the same. Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of June 30 2025 and its performance for the quarter ended on that date as presented in these standalone and consolidated financial results. However for the other assessment years due to the nature and complexity of the matter the final outcome remains uncertain making it currently impossible for the management to determine the potential impact if any on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their review report on the standalone and consolidated financial results for the quarter ended June 30 2025 highlighting this matter. n n5. The execution of the contract awarded by Gujarat State Road Transportation Corporation Limited GSRTC to Sambhaav Media Limited in respect of Implementation of Public Entertainment System The Contract on Build Own and Operate basis was surrendered on 12.09.2022. The company was able to realise most of its inventory and trade receivables without any losses. As per Ind AS 105 Discontinued Operation the operations of the contract are considered as Discontinued Operations and the financials are presented for Continued Operations with profitability of the Discontinued Operations disclosed as a separate line item. n n6. The Figures of March 31 2025 quarter are the balancing figures between audited figures in respect of the full financial year up to March 31 2025 and the unaudited published year to date figures up to December 31 2024. n n7. The company has one subsidiary company Ved Technoserve India Private Limited as on June 30 2025. Accordingly the company has prepared its Consolidated Financial Statement. n n8. Figures of previous reporting periods have been regrouped reclassified wherever necessary to correspond with the figures of the current reporting period. n | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-Apr-2025 | ||||||
| Date of end of reporting period | 30-Jun-2025 | ||||||
| Whether accounts are audited or unaudited | Unaudited | ||||||
| Nature of report standalone or consolidated | Consolidated | ||||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Media and Allied Business | 62156000 | 62156000 | ||||
| 2 | Technology and Allied Business | 30097000 | 30097000 | ||||
| 3 | Others | 0 | 0 | ||||
| Total Segment Revenue | 92253000 | ||||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 92253000 | ||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Media and Allied Business | 3050000 | 3050000 | ||||
| 2 | Technology and Allied Business | 4576000 | 4576000 | ||||
| 3 | Others | 0 | 0 | ||||
| Total Profit before tax | 7626000 | ||||||
| i. Finance cost | 2900000 | 2900000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 8048000 | 8048000 | |||||
| Profit before tax | -3322000 | ||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Media and Allied Business | 399861000 | 399861000 | ||||
| 2 | Technology and Allied Business | 118824000 | 118824000 | ||||
| 3 | Others | 0 | 0 | ||||
| Total Segment Asset | 518685000 | 518685000 | |||||
| Un-allocable Assets | 451799000 | 451799000 | |||||
| Net Segment Asset | 970484000 | 970484000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Media and Allied Business | 69070000 | 69070000 | ||||
| 2 | Technology and Allied Business | 9009000 | 9009000 | ||||
| 3 | Others | 0 | 0 | ||||
| Total Segment Liabilities | 78079000 | 78079000 | |||||
| Un-allocable Liabilities | 37208000 | 37208000 | |||||
| Net Segment Liabilities | 115287000 | 115287000 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
Text Block |
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| Textual Information(2) | NOTES nAnnexure A nStatement of Standalone and Consolidated Unaudited Financial Results for the Quarter ended June 30 2025 nThe Chief Operating Decision Maker i.e. the Board of Directors has determined the operating segment based on the nature and services risk and return internal organization structure and internal performance reporting system. nThe Company is presently engaged in the business of print media audio video media through its various mode of operations and Technology and Allied Business. Accordingly company has organized its operations into following categories: ni Media and Allied Business nii Technology and Allied Business nNotes ni The Segment information is prepared in conformity with the accounting policies adopted for preparing and presenting the financial statement. nii Above segment reports have been derived and prepared on the basis of reports and MIS generated by the Customized ERP Software. niii Unallocated income includes net gain on sale of investment and Property Plant and Equipment Rent Income Unallocated Interest Income and net gain on financial assets mandatory measured at fair value through profit or loss. niv Segment assets include tangible intangible current and noncurrent assets and exclude current and noncurrent investment deferred tax assets net cash and bank balance fixed deposits and current tax net. nv Segment liabilities include current and noncurrent liabilities and exclude shortterm and longteam borrowing provision for tax net and deferred tax liabilities net. nvi Figures of previous reporting periods have been regrouped reclassified wherever necessary to correspond with the figures of the current reporting period. n |
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Item that will not reclassified subsequently to Profit & Loss | 0 | 0 |
| Total Amount of items that will not be reclassified to profit and loss | 0 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0 | |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Item that will reclassified subsequently to Profit & Loss | 75000 | 75000 |
| Total Amount of items that will be reclassified to profit and loss | 75000 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 19000 | |
| 5 | Total Other comprehensive income | 56000 | |