Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol VERTOZ
MSEI Symbol NOTLISTED
ISIN INE188Y01031
Name of company VERTOZ 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Single segment
Description of single segment We are a programmatic Advertising Company that offers engaging and innovative advertising and monetization solutions which replaces the traditional methods of media buying and selling of advertisement. Our Company proprietary technology advanced capabilities and programmatic platform is a highly scalable software platform that powers and optimizes the marketplace for the real time trading of digital advertising inventory between advertisers and publishers.
Start date and time of board meeting 07-Aug-2025   17:00:00
End date and time of board meeting 07-Aug-2025   18:20:00
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
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 704897000
Other income 4064000
Total income 708961000
2 Expenses
(a) Cost of materials consumed 488763000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 65330000
(e) Finance costs 5190000
(f) Depreciation, depletion and amortisation expense 25290000
(f) Other Expenses
1 Other Expenses 50870000 50870000
Total other expenses 50870000
Total expenses 635443000
3 Total profit before exceptional items and tax 73518000
4 Exceptional items 0
5 Total profit before tax 73518000
6 Tax expense
7 Current tax 9538000
8 Deferred tax -761000
9 Total tax expenses 8777000
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 64741000
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 64741000
17 Other comprehensive income net of taxes 1693000
18 Total Comprehensive Income for the period 66434000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 63805000
Total profit or loss, attributable to non-controlling interests 936000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 65492000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 942000
21 Details of equity share capital
Paid-up equity share capital 852300000
Face value of equity share capital 10
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 0.76
Diluted earnings (loss) per share from continuing operations 0.76
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 0.76
Diluted earnings (loss) per share from continuing and discontinued operations 0.76
24 Debt equity ratio 0.0078
25 Debt service coverage ratio 0.0007
26 Interest service coverage ratio 0.09
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes forming part of the Statement of Unaudited Consolidated Financial Results for the Quarter ended 30th June, 2025: nNotes forming part of the Statement of Unaudited Consolidated Financial Results for the Quarter ended 30th June, 2025: n1) tThe above Financial Results have been reviewed and recommended by the Audit Committee of the Company and, the same were approved by the Board of Directors of the Company at their respective Meeting held on Thursday, 07th August, 2025. n2) The Consolidated Financial Results for the Quarter ended 30th June, 2025, are in compliance with Ind AS and other Accounting Principles generally accepted in India and the Results for the comparative Quarter ended 30th June, 2024 are also in compliance with Ind AS. n3) The Consolidated Financial Statements have been prepared and presented in accordance with the Indian Accounting Standards (Ind AS) notified under the Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards), Rule, 2015, as amended. n4) The Company does not have more than one reportable segment in terms of lnd AS hence segment wise reporting is not applicable. n5) tThe figures for the previous Quarters and year-to-date have been restated / regrouped, reclassified, wherever necessary to make them comparable. n6) The total Other Comprehensive Income (net of tax) is resultant impact of net gain/ loss based on fair value of equity instrument and fair value of actuarial gain/ loss as per Ind AS. As per fair valuation, the Cumulative impact of Other Comprehensive Income (net of tax) is a net gain of Rs. 16.93 Lakhs during the current Quarter ended 30th June, 2025. n7) The figures for the Quarter ended 31st March, 2025 are the balancing figures between Audited figures in respect of the full Financial Year and the published year- to-date figures up to the Third Quarter of the Financial Year respectively. n8) Consolidation of the Equity Shares of the Company: nThe Company has undergone Consolidation of its Equity Shares during the quarter, wherein the face value of the Company’s Equity Shares has been changed from Re. 1/- to Rs. 10/- per Share (also referred to as reverse stock split). This process was approved by the Shareholders through a Postal Ballot on 7th June 2025 and the record date for the consolidation was 25th June 2025. Post the Consolidation, the total number of Equity Shares of the Company changed from 85,23,00,000 Equity Shares of Re. 1/- each to 8,52,30,000 Equity Shares of Rs. 10/- each. nFor complete notes, please refer the PDF submission.



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1353000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -340000
5 Total Other comprehensive income 1693000