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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-01-2026   15:30:00
End date and time of board meeting 27-01-2026   16:50:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,128.58 3,059.30
Other income 24.00 79.42
Total income 1,152.58 3,138.72
2 Expenses
(a) Cost of materials consumed 23.86 67.35
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (0.02) (1.10)
(d) Employee benefit expense 125.22 355.88
(e) Finance costs 23.25 82.83
(f) Depreciation, depletion and amortisation expense 135.27 403.64
(f) Other Expenses
1 Broadcasting Expenses 450.00 1,100.00
2 Other expenses 363.70 1,097.96
Total other expenses 813.70 2,197.96
Total expenses 1,121.28 3,106.56
3 Total profit before exceptional items and tax 31.30 32.16
4 Exceptional items 0.00 0.00
5 Total profit before tax 31.30 32.16
6 Tax expense
7 Current tax 0.04 62.40
8 Deferred tax 4.85 12.91
9 Total tax expenses 4.89 75.31
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 26.41 (43.15)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (4.82) (4.82)
16 Total profit (loss) for period 21.59 (47.97)
17 Other comprehensive income net of taxes (29.97) (30.07)
18 Total Comprehensive Income for the period (8.38) (78.04)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 31.82 (15.72)
Total profit or loss, attributable to non-controlling interests (10.23) (32.25)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1.85 (45.79)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (10.23) (32.25)
21 Details of equity share capital
Paid-up equity share capital 1,911.11 1,911.11
Face value of equity share capital 1 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 0.02 -0.01
Diluted earnings (loss) per share from continuing operations 0.02 -0.01
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.02 -0.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.02 -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

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. 2. The above results for the quarter and nine month ended December 31, 2025 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on January 27, 2026. 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. 3. 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. 4. 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 142(1)/143(2) of the Income Tax Act 1961 for the assessment years 2018-19, 2021-22 & 2022-23. The Company has filed necessary response and/or appeal against the same. Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of December 31, 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 December 31, 2025, highlighting this matter. 5. The Government of Gujarat has consolidated 29 existing labour legislation into a unified framework comprising four labour codes viz, Code on Wages, 2019, Code on Social Securities, 2020, Industrial Relation Code, 2020 and Occupational Safety, Health and Working Condition code, 2020(“Collectively referred to as New Labour Codes”). These codes have been made effective from November 21, 2025. The corresponding all supporting Rules under these codes yet to be notified. Based on the management’s assessment and actuarial valuation, the company has considered impact of gratuity liability arising from the implementation of the New Labour Codes. The Company will continue to monitor the finalisation of the relevant Central and State Rules and will account for any additional impacts in the period in which such Rules or clarifications are notified. 6. During the quarter, the company has exercised its right to convert its existing investment of Preference shares and Compulsory conversion of Debenture amounting to Rs. 1675.00 lakhs into equity shares of Gujarat News Broadcaster Private Limited (GNBPL). Upon conversion of existing preference shares and CCDS; the company acquires additional 21.93% equity share capital of GNBPL thereby increasing its overall shareholding into GNBPL to 36.85%. Accordingly, GNBPL becomes associate company of the company. 7. The company has one subsidiary company (Ved Technoserve India Private Limited) and one associate company (Gujarat News Broadcaster Private Limited) as on December 31, 2025. Accordingly, the company has prepared its Consolidated Financial Statement. 8. Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Media and Allied Business 0.0089626 2,227.67
2 (b) Technology and Allied Business 0.0023232 0.0083163
Total Segment Revenue 1,128.58 3,059.30
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,128.58 3,059.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Media and Allied Business 164.54 303.61
2 (b) Technology and Allied Business (25.27) 64.38
Total Profit before tax 139.27 367.99
i. Finance cost 23.23 82.79
ii. Other Unallocable Expenditure net off Unallocable income 84.74 253.04
Profit before tax 31.30 32.16
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Media and Allied Business 4,168.05 4,168.05
2 (b) Technology and Allied Business 987.27 987.27
Total Segment Asset 5,155.32 5,155.32
Un-allocable Assets 4,700.97 4,700.97
Net Segment Asset 9,856.29 9,856.29
4 Segment Liabilities
Segment Liabilities
1 (a) Media and Allied Business 615.56 615.56
2 (b) Technology and Allied Business 118.44 118.44
Total Segment Liabilities 734.00 734.00
Un-allocable Liabilities 621.11 621.11
Net Segment Liabilities 1,355.11 1,355.11
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Statement of Standalone and Consolidated Unaudited Financial Results for the Quarter and nine month ended December 31, 2025 The 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. The 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: (i) Media and Allied Business (ii) Technology and Allied Business Notes (i) The Segment information is prepared in conformity with the accounting policies adopted for preparing and presenting the financial statement. (ii) Above segment reports have been derived and prepared on the basis of reports and MIS generated by the Customized ERP Software. (iii) 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. (iv) Segment assets include tangible, intangible, current and non-current assets and exclude current and non-current investment, deferred tax assets (net), cash and bank balance, fixed deposits and current tax (net). (v) Segment liabilities include current and non-current liabilities and exclude short-term and long-team borrowing, provision for tax (net) and deferred tax liabilities (net). (vi) Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period.



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 (39.54) (39.54)
Total Amount of items that will not be reclassified to profit and loss (39.54) (39.54)
2 Income tax relating to items that will not be reclassified to profit or loss (9.95) (9.95)
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified subsequently to Profit & Loss (0.54) (0.64)
Total Amount of items that will be reclassified to profit and loss (0.54) (0.64)
4 Income tax relating to items that will be reclassified to profit or loss (0.16) (0.16)
5 Total Other comprehensive income (29.97) (30.07)