Integrated Filing — IndAS
General information about company
| Scrip Code |
526725 |
| NSE Symbol |
SANDESH |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE583B01015 |
| Name of company |
THE SANDESH 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 |
05-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-01-2026 |
| 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 |
05-02-2026 17:30:00 |
| End date and time of board meeting |
05-02-2026 18:05:00 |
| 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 |
7,709.08 |
22,825.62 |
|
Other income |
3,243.04 |
7,306.33 |
|
Total income |
10,952.12 |
30,131.95 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,221.92 |
6,885.78 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
10.13 |
11.37 |
| (d) |
Employee benefit expense |
952.94 |
2,930.66 |
| (e) |
Finance costs |
6.55 |
13.45 |
| (f) |
Depreciation, depletion and amortisation expense
|
183.72 |
519.26 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
2,538.19 |
6,891.57 |
|
Total other expenses |
2,538.19 |
6,891.57 |
|
Total expenses |
5,913.45 |
17,252.09 |
| 3 |
Total profit before exceptional items and tax |
5,038.67 |
12,879.86 |
| 4 |
Exceptional items |
(228.02) |
(203.48) |
| 5 |
Total profit before tax |
4,810.65 |
12,676.38 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
755.00 |
2,320.00 |
| 8 |
Deferred tax |
207.65 |
318.41 |
| 9 |
Total tax expenses |
962.65 |
2,638.41 |
| 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 |
3,848.00 |
10,037.97 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
3,848.00 |
10,037.97 |
| 17 |
Other comprehensive income net of taxes |
4.98 |
4.98 |
| 18 |
Total Comprehensive Income for the period |
3,852.98 |
10,042.95 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,848.00 |
10,037.97 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4.98 |
4.98 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
756.94 |
756.94 |
|
Face value of equity share capital |
10 |
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 |
50.84 |
132.61 |
|
Diluted earnings (loss) per share from continuing operations |
50.84 |
132.61 |
| 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 |
50.84 |
132.61 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
50.84 |
132.61 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Media |
7,678.19 |
22,771.91 |
| 2 |
Finance |
0.0004847 |
0.002573 |
| 3 |
Other |
0.00 |
0.00 |
| 4 |
Unallocated |
3,225.46 |
7,102.74 |
|
Total Segment Revenue |
10,952.12 |
30,131.95 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
10,952.12 |
30,131.95 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Media |
1,595.19 |
5,485.11 |
| 2 |
Finance |
44.58 |
245.72 |
| 3 |
Other |
0.00 |
0.00 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
1,639.77 |
5,730.83 |
|
i. Finance cost |
6.55 |
13.45 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(3,177.43) |
(6,959.00) |
|
Profit before tax |
4,810.65 |
12,676.38 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Media |
18,709.39 |
18,709.39 |
| 2 |
Finance |
0.00 |
0.00 |
| 3 |
Other |
10,558.02 |
10,558.02 |
| 4 |
Unallocated |
1,25,287.76 |
1,25,287.76 |
|
Total Segment Asset |
1,54,555.17 |
1,54,555.17 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,54,555.17 |
1,54,555.17 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Media |
4,641.45 |
4,641.45 |
| 2 |
Finance |
1.09 |
1.09 |
| 3 |
Other |
0.00 |
0.00 |
| 4 |
Unallocated |
4,749.04 |
4,749.04 |
|
Total Segment Liabilities |
9,391.58 |
9,391.58 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
9,391.58 |
9,391.58 |
|
Disclosure of notes on segments |
|
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 |
Remeasurement of defined benefit obligations |
4.98 |
4.98 |
|
Total Amount of items that will not be reclassified to profit and loss |
4.98 |
4.98 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
4.98 |
4.98 |