| 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 | 20-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 20-05-2026 11:00:00 |
| End date and time of board meeting | 20-05-2026 13:05:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 10-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.sambhaav.com/wp-content/uploads/2025/07/Policy-on-Related-Party-Transactions.pdf |
| 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 |
| There was no such event during the reporting period | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,133.71 | 3,867.30 | |
| Other income | 32.63 | 136.73 | |
| Total income | 1,166.34 | 4,004.03 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 18.33 | 77.20 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.10 | (0.99) |
| (d) | Employee benefit expense | 104.50 | 398.15 |
| (e) | Finance costs | 30.12 | 112.91 |
| (f) | Depreciation, depletion and amortisation expense | 88.30 | 350.51 |
| (f) | Other Expenses | ||
| 1 | Broadcasting Expenses | 550.00 | 1,650.00 |
| 2 | Other expenses | 364.17 | 1,265.54 |
| Total other expenses | 914.17 | 2,915.54 | |
| Total expenses | 1,155.52 | 3,853.32 | |
| 3 | Total profit before exceptional items and tax | 10.82 | 150.71 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 10.82 | 150.71 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 62.40 |
| 8 | Deferred tax | 3.89 | 43.91 |
| 9 | Total tax expenses | 3.89 | 106.31 |
| 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 | 6.93 | 44.40 |
| 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 | 6.93 | 44.40 |
| 17 | Other comprehensive income net of taxes | (4.61) | (34.68) |
| 18 | Total Comprehensive Income for the period | 2.32 | 9.72 |
| 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 | 1,911.11 | 1,911.11 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 6,462.18 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0 | 0.02 | |
| Diluted earnings (loss) per share from continuing operations | 0 | 0.02 | |
| 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 | 0.02 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0 | 0.02 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Standalone and Consolidated Financial Results 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 Standalone and consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 20 May 2026. The statutory auditors of the company have expressed an unqualified opinion on the audited standalone financial results for the quarter and year ended on 31 March 2026. 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 company has One Subsidiary Company “Ved Techno Serve Private Limited” and One Associate Company “Gujarat News Broadcaster Private Limited”. Accordingly, the company has prepared its Consolidated Financial Statement. 5. 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). During the quarter, the company has received assessment order for AY 2018-19, whereby, the tax liabilities of INR 43.22 Lakhs has been determined. The company has filed rectification letter u/s 154 of the Income Tax Act, 1961. Subsequent to the quarter and year end, the Company received an appellate order dated May 08, 2026 from the Commissioner of Income Tax (Appeals) for AY 2021-22 and AY 2022-23, whereby the appeal has been partly allowed and addition of income has been restricted to INR 3.64 Lakhs and 3.50 Lakhs respectively. Accordingly, the possible financial impact, if any, in respect of AY 2021-22 and AY 2022-23 is presently restricted to tax, interest and penalty, if any, applicable on the aforesaid sustained addition. The company is taking appropriate steps in the matter based on the legal advice. Based on the above, Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of March 31, 2026, and its performance for the quarter and year ended on that date as presented in these standalone and consolidated financial results. 6. 'The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour code (the new labour codes), which became effective on November 21, 2025. The Group has evaluated the impact of these changes on its employee benefit obligation and, based on management estimates and actuarial valuation, has recognised the resulting financial impact in the standalone and consolidated financial results as for the year ended March 31, 2026, considering the information currently available. The company continues to monitor the finalisation of the central and state rules and any further clarifications issued by the Government under the new labour codes, and will record any changes in estimates in the period in which such updates arise. 7. The Figures of the March 31, 2026 and March 31, 2025 quarters are the balancing figures between audited figures in respect of full financial year upto March 31, 2026 and March 31, 2025 and unaudited published year to date figures upto December 31, 2025 and December 31, 2024, being the date of end of the third quarter of the financial year which were subjected to limited review. 8. 'Previous Period's figures have been regrouped / restated, wherever considered necessary to confirm current period classification. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 2,988.73 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 1,137.16 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 2,092.16 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 235.00 | |
| Other non-current financial assets | ||
| 1 | Others | 46.74 |
| Total of other non-current financial assets | 46.74 | |
| Total non-current financial assets | 2,373.90 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 22.80 |
| Total of other non-current assets | 22.80 | |
| Total non-current assets | 6,522.59 | |
| 2 | Current assets | |
| Inventories | 17.28 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,349.03 | |
| Cash and cash equivalents | 295.10 | |
| Bank balance other than cash and cash equivalents | 243.20 | |
| Loans, current | 549.78 | |
| Other current financial assets | ||
| Total of other current financial assets | 1.56 | |
| Total current financial assets | 2,438.67 | |
| Current tax assets (net) | 70.76 | |
| Other current assets | ||
| 1 | Other current assets | 457.55 |
| Total of other current assets | 457.55 | |
| Total current assets | 2,984.26 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 9,506.85 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,911.11 | |
| Other equity | 6,462.18 | |
| Total equity attributable to owners of parent | 8,373.29 | |
| Non controlling interest | ||
| Total equity | 8,373.29 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 10.76 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liability | 399.59 |
| 2 | Others | 8.44 |
| Total of other non-current financial liabilities | 408.03 | |
| Total non-current financial liabilities | 418.79 | |
| Provisions, non-current | 42.01 | |
| Deferred tax liabilities (net) | 192.16 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 0.00 |
| Total of other non-current liabilities | 0.00 | |
| Total non-current liabilities | 652.96 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 48.73 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3.74 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 307.26 | |
| Total Trade payable | 311.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liability | 46.94 |
| 2 | Other financial liabilities | 0.11 |
| Total of other current financial liabilities | 47.05 | |
| Total current financial liabilities | 406.78 | |
| Other current liabilities | 49.34 | |
| 1 | Other current liabilities | 49.34 |
| Total of other current liabilities | 49.34 | |
| Provisions, current | 24.48 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 480.60 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1,133.56 | |
| Total equity and liabilites | 9,506.85 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | (a) Media and Allied Business | 0.0093111 | 3,158.78 | ||||
| 2 | (b) Technology and Allied Business | 0.002026 | 0.0070852 | ||||
| Total Segment Revenue | 1,133.71 | 3,867.30 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,133.71 | 3,867.30 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | (a) Media and Allied Business | 65.78 | 369.39 | ||||
| 2 | (b) Technology and Allied Business | 50.42 | 197.88 | ||||
| Total Profit before tax | 116.20 | 567.27 | |||||
| i. Finance cost | 30.11 | 112.90 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 75.27 | 303.66 | |||||
| Profit before tax | 10.82 | 150.71 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | (a) Media and Allied Business | 3,691.95 | 3,691.95 | ||||
| 2 | (b) Technology and Allied Business | 293.73 | 293.73 | ||||
| Total Segment Asset | 3,985.68 | 3,985.68 | |||||
| Un-allocable Assets | 5,521.17 | 5,521.17 | |||||
| Net Segment Asset | 9,506.85 | 9,506.85 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | (a) Media and Allied Business | 618.43 | 618.43 | ||||
| 2 | (b) Technology and Allied Business | 191.34 | 191.34 | ||||
| Total Segment Liabilities | 809.77 | 809.77 | |||||
| Un-allocable Liabilities | 323.79 | 323.79 | |||||
| Net Segment Liabilities | 1,133.56 | 1,133.56 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Annexure A Statement of Standalone and Consolidated Audited Financial Results for the Quarter and year ended March 31, 2026 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. (vii) Unallocated assets includes investment in subsidiary & others shares, loan given by the company. (viii) Details of Discontinued Operations: Segment Results (Profit/(Loss) before interest & Tax) is (16.00) Lakh as on quarter ended 31-03-2025 and (49.82) as on year ended on 31-03-2025 |
|---|
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | 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 | (5.39) | (44.93) |
| Total Amount of items that will not be reclassified to profit and loss | (5.39) | (44.93) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (1.36) | (11.31) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Item that will be reclassified subsequently to Profit & Loss | (0.78) | (1.42) |
| Total Amount of items that will be reclassified to profit and loss | (0.78) | (1.42) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (0.20) | (0.36) |
| 5 | Total Other comprehensive income | (4.61) | (34.68) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 150.71 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 112.91 | |||||
| Adjustments for decrease (increase) in inventories | 6.42 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (78.96) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 42.48 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 87.97 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 350.51 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 14.50 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 32.18 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 82.03 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 87.32 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 3.31 | |||||
| Total adjustments for reconcile profit (loss) | 576.61 | |||||
| Net cash flows from (used in) operations | 727.32 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6.13 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 721.19 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 45.10 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | (469.90) | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 82.54 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (226.39) | |||||
| Net cash flows from (used in) investing activities | 280.95 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 561.24 | |||||
| Payments of lease liabilities | 37.23 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 112.98 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (711.45) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 290.69 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 290.69 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 4.41 | |||||
| Cash and cash equivalents cash flow statement at end of period | 295.10 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Dhirubhai Shah & Co LLP | Yes | 30-11-2028 | ||
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Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
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| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Sambhaav Media Limited | Nila Infrastructures Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Rent Income | 12.00 | NA | 4.34 | 0.00 | 0.00 | |||||||||||||||
| 2 | Sambhaav Media Limited | Nila Spaces Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Rent Income | 5.00 | NA | 1.16 | 0.00 | 0.00 | |||||||||||||||
| 3 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Any other transaction | Maintenance Expenses | 1,500.00 | The Shareholders and audit committee of the Company has given their prior approval to the composite arrangement with Ved Technoserve India Pvt Ltd | 90.00 | 0.00 | 0.00 | |||||||||||||||
| 4 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Any other transaction | Rent Income | 1,500.00 | The Shareholders and audit committee of the Company has given their prior approval to the composite arrangement with Ved Technoserve India Pvt Ltd | 1.50 | 0.00 | 0.00 | |||||||||||||||
| 5 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Any other transaction | Interest Income | 1,500.00 | The Shareholders and audit committee of the Company has given their prior approval to the composite arrangement with Ved Technoserve India Pvt Ltd | 13.98 | 0.00 | 0.00 | |||||||||||||||
| 6 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Any other transaction | Loan Repayment | 1,500.00 | The Shareholders and audit committee of the Company has given their prior approval to the composite arrangement with Ved Technoserve India Pvt Ltd | 80.00 | 0.00 | 0.00 | |||||||||||||||
| 7 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP and Associate Company | Any other transaction | Marketing Rights Revenue | 6,000.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services etc. with Gujarat News Broadcasters Pvt Ltd | 1,005.36 | 0.00 | 0.00 | |||||||||||||||
| 8 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP and Associate Company | Any other transaction | Broadcasting Expenses | 6,000.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services etc. with Gujarat News Broadcasters Pvt Ltd | 1,000.00 | 0.00 | 0.00 | |||||||||||||||
| 9 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP and Associate Company | Any other transaction | Rent Income | 6,000.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services etc. with Gujarat News Broadcasters Pvt Ltd | 11.34 | 0.00 | 0.00 | |||||||||||||||
| 10 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP and Associate Company | Any other transaction | Interest income on investment | 6,000.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services etc. with Gujarat News Broadcasters Pvt Ltd | 0.03 | 0.00 | 0.00 | |||||||||||||||
| 11 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP and Associate Company | Any other transaction | Conversion of CCD and CCPS into equity | 6,000.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services etc. with Gujarat News Broadcasters Pvt Ltd | 1,675.00 | 0.00 | 0.00 | |||||||||||||||
| 12 | Sambhaav Media Limited | Ahmedabad Radio and Mast Services Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Maintenance & Services Expenses | 1,500.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services with Ahmedabad Radio and Mast Services Pvt Ltd | 57.10 | 0.00 | 0.00 | |||||||||||||||
| 13 | Sambhaav Media Limited | Ahmedabad Radio and Mast Services Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Interest Income | 1,500.00 | The Shareholders and audit committee of the Company given their blanket prior approval to an arrangement involving various transactions of loan, investment, sale purchase and services with Ahmedabad Radio and Mast Services Pvt Ltd | 16.75 | 0.00 | 0.00 | |||||||||||||||
| 14 | Sambhaav Media Limited | Aakash Pavra | Relative of Director of the Company | Any other transaction | Consultancy Fee | 6.00 | NA | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 15 | Sambhaav Media Limited | Nila Infrastructures Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Rent Receivable | NA | 0.00 | 0.76 | 0.76 | ||||||||||||||||
| 16 | Sambhaav Media Limited | Nila Infrastructures Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Rent Deposit Payable | NA | 0.00 | 0.96 | 0.96 | ||||||||||||||||
| 17 | Sambhaav Media Limited | Sambhaav Nascent LLP | Investee LLP | Any other transaction | Profit and (Loss) of Joint Venture | NA | 0.00 | (1.14) | (4.45) | ||||||||||||||||
| 18 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Investment | NA | 0.00 | 300.00 | 300.00 | |||||||||||||||||
| 19 | Sambhaav Media Limited | Ved Technoserve India Pvt Ltd | Subsidiary | Any other transaction | Loan Receivable | NA | 0.00 | 315.00 | 235.00 | ||||||||||||||||
| 20 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Rent Deposit Payable | NA | 0.00 | 5.40 | 5.40 | ||||||||||||||||
| 21 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Trade Receivable | NA | 0.00 | 860.70 | 519.59 | ||||||||||||||||
| 22 | Sambhaav Media Limited | Gujarat News Broadcasters Pvt Ltd | Enterprise significantly influenced by the KMP | Investment | NA | 0.00 | 118.80 | 1,793.80 | |||||||||||||||||
| 23 | Sambhaav Media Limited | Ahmedabad Radio and Mast Services Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Trade Payable | NA | 0.00 | 3.00 | 3.49 | ||||||||||||||||
| 24 | Sambhaav Media Limited | Ahmedabad Radio and Mast Services Pvt Ltd | Enterprise significantly influenced by the KMP | Any other transaction | Loan Given | NA | 0.00 | 534.28 | 544.31 | ||||||||||||||||
| 25 | Sambhaav Media Limited | Sambhaav Nascent LLP | Investee LLP | Any other transaction | Loss of LLP | NA | 3.31 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 3,962.87 | ||||||||||||||||||||||||