Integrated Filing — IndAS



General information about company
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 Standalone
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
nTherewasnosuchdefault



Financial Results Ind-AS
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 Standalone
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 81465000
Other income 3805000
Total income 85270000
2 Expenses
(a) Cost of materials consumed 1805000
(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 9488000
(e) Finance costs 2900000
(f) Depreciation, depletion and amortisation expense 8612000
(f) Other Expenses
1 Broadcasting Expenses 30000000 30000000
2 Other expenses 31977000 31977000
Total other expenses 61977000
Total expenses 84780000
3 Total profit before exceptional items and tax 490000
4 Exceptional items 0
5 Total profit before tax 490000
6 Tax expense
7 Current tax 0
8 Deferred tax 420000
9 Total tax expenses 420000
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 70000
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 70000
17 Other comprehensive income net of taxes 56000
18 Total Comprehensive Income for the period 126000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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
Diluted earnings (loss) per share from continuing operations 0
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
Diluted earnings (loss) per share from continuing and discontinued operations 0
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
Textual Information(1) 1.ThisstatementhasbeenpreparedinaccordancewiththeCompaniesIndianAccountingStandardRules2015IndASprescribedunderSection133oftheCompaniesAct2013andotherrecognizedaccountingpracticesandpoliciestotheextentapplicable.2.TheaboveresultsforthequarterendedJune302025werereviewedbytheAuditCommitteeandsubsequentlyapprovedbytheBoardofDirectorsattheirmeetingheldonAugust062025.TheStatutoryAuditorofthecompanyhavereviewedtheresultsaspertheRegulation33oftheSEBIListingobligationsanddisclosurerequirementsRegulations2015andCompaniesAct2013andhaveissuedunmodifiedlimitedreviewreportonthesame.3.TheCompanyhasidentifiedtworeportableoperatingsegmenti.e.MediaandAlliedServicesandTechnologyandAlliedServiceshencesegmentdisclosurepertainingtoINDAS108SegmentReportinghasbeenreportedinAnnexureA.4.TheIncomeTaxDepartmenthadcarriedoutasearchoperationattheCompanysvariousbusinesspremisesandresidentialpremisesofpromotersandcertainkeyemployeesofthecompanyunderSection132oftheIncometaxAct1961onSeptember082021.TheCompanyhadmadethenecessarydisclosurestothestockexchangesinthisregardonSeptember122021inaccordancewithRegulation30oftheSEBILODRRegulations2015asamended.AsofthedateofissuingthesefinancialresultstheCompanyhasreceivednoticesunderSection148andorSection14211432oftheIncomeTaxAct.1961fortheassessmentyears202122and202223.TheCompanyhasfilednecessaryresponseandorappealagainstthesame.ManagementbelievesthatthesedevelopmentsareunlikelytohaveasignificantimpactontheCompany'sfinancialpositionasofJune302025anditsperformanceforthequarterendedonthatdateaspresentedinthesestandaloneandconsolidatedfinancialresults.Howeverfortheotherassessmentyearsduetothenatureandcomplexityofthematterthefinaloutcomeremainsuncertainmakingitcurrentlyimpossibleforthemanagementtodeterminethepotentialimpactifanyontheresultsrelatedtothisissue.ThestatutoryauditorshaveissuedanEmphasisofMatterintheirreviewreportonthestandaloneandconsolidatedfinancialresultsforthequarterendedJune302025highlightingthismatter.5.TheexecutionofthecontractawardedbyGujaratStateRoadTransportationCorporationLimitedGSRTCtoSambhaavMediaLimitedinrespectofImplementationofPublicEntertainmentSystemTheContractonBuildOwnandOperatebasiswassurrenderedon12.09.2022.Thecompanywasabletorealisemostofitsinventoryandtradereceivableswithoutanylosses.AsperIndAS105DiscontinuedOperationtheoperationsofthecontractareconsideredasDiscontinuedOperationsandthefinancialsarepresentedforContinuedOperationswithprofitabilityoftheDiscontinuedOperationsdisclosedasaseparatelineitem.6.TheFiguresofMarch312025quarterarethebalancingfiguresbetweenauditedfiguresinrespectofthefullfinancialyearuptoMarch312025andtheunauditedpublishedyeartodatefiguresuptoDecember312024.7.ThecompanyhasonesubsidiarycompanyVedTechnoserveIndiaPrivateLimitedasonJune302025.AccordinglythecompanyhasprepareditsConsolidatedFinancialStatement.8.Figuresofpreviousreportingperiodshavebeenregroupedreclassifiedwherevernecessarytocorrespondwiththefiguresofthecurrentreportingperiod.



Remarks
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
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 Standalone
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 19309000 19309000
3 Others 0 0
Total Segment Revenue 81465000
Less: Inter segment revenue 0 0
Revenue from operations 81465000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Media and Allied Business 3050000 3050000
2 Technology and Allied Business 7524000 7524000
3 Others 0 0
Total Profit before tax 10574000
i. Finance cost 2900000 2900000
ii. Other Unallocable Expenditure net off Unallocable income 7184000 7184000
Profit before tax 490000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Media and Allied Business 399861000 399861000
2 Technology and Allied Business 35125000 35125000
3 Others 0 0
Total Segment Asset 434986000 434986000
Un-allocable Assets 520409000 520409000
Net Segment Asset 955395000 955395000
4 Segment Liabilities
Segment Liabilities
1 Media and Allied Business 69070000 69070000
2 Technology and Allied Business 6065000 6065000
3 Others 0 0
Total Segment Liabilities 75135000 75135000
Un-allocable Liabilities 43778000 43778000
Net Segment Liabilities 118913000 118913000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) TheChiefOperatingDecisionMakeri.e.theBoardofDirectorshasdeterminedtheoperatingsegmentbasedonthenatureandservicesriskandreturninternalorganizationstructureandinternalperformancereportingsystem.TheCompanyispresentlyengagedinthebusinessofprintmediaaudiovideomediathroughitsvariousmodeofoperationsandTechnologyandAlliedBusiness.Accordinglycompanyhasorganizeditsoperationsintofollowingcategories:iMediaandAlliedBusinessiiTechnologyandAlliedBusinessNotesiTheSegmentinformationispreparedinconformitywiththeaccountingpoliciesadoptedforpreparingandpresentingthefinancialstatement.iiAbovesegmentreportshavebeenderivedandpreparedonthebasisofreportsandMISgeneratedbytheCustomizedERPSoftware.iiiUnallocatedincomeincludesnetgainonsaleofinvestmentandPropertyPlantandEquipmentRentIncomeUnallocatedInterestIncomeandnetgainonfinancialassetsmandatorymeasuredatfairvaluethroughprofitorloss.ivSegmentassetsincludetangibleintangiblecurrentandnoncurrentassetsandexcludecurrentandnoncurrentinvestmentdeferredtaxassetsnetcashandbankbalancefixeddepositsandcurrenttaxnet.vSegmentliabilitiesincludecurrentandnoncurrentliabilitiesandexcludeshorttermandlongteamborrowingprovisionfortaxnetanddeferredtaxliabilitiesnet.viFiguresofpreviousreportingperiodshavebeenregroupedreclassifiedwherevernecessarytocorrespondwiththefiguresofthecurrentreportingperiod. n



Other Comprehensive Income
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be 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 be 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