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 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 Consolidated
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



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 01-01-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 1,250.78 4,310.08
Other income 28.21 107.64
Total income 1,278.99 4,417.72
2 Expenses
(a) Cost of materials consumed 20.51 87.85
(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 129.86 485.75
(e) Finance costs 30.14 112.97
(f) Depreciation, depletion and amortisation expense 40.00 443.64
(f) Other Expenses
1 Broadcasting Expenses 550.00 1,650.00
2 Other expenses 443.95 1,541.92
Total other expenses 993.95 3,191.92
Total expenses 1,214.56 4,321.14
3 Total profit before exceptional items and tax 64.43 96.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 64.43 96.58
6 Tax expense
7 Current tax 0.00 62.42
8 Deferred tax 15.47 28.35
9 Total tax expenses 15.47 90.77
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 48.96 5.81
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 7.20 2.38
16 Total profit (loss) for period 56.16 8.19
17 Other comprehensive income net of taxes (14.11) (44.18)
18 Total Comprehensive Income for the period 42.05 (35.99)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 39.35 23.63
Total profit or loss, attributable to non-controlling interests 16.81 (15.44)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 29.22 (16.57)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12.83 (19.42)
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 6,442.14
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) 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,475.56
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 1,794.54
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Others 75.42
Total of other non-current financial assets 75.42
Total non-current financial assets 1,869.96
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 22.80
Total of other non-current assets 22.80
Total non-current assets 6,505.48
2 Current assets
Inventories 37.73
Current financial asset
Current investments 0.00
Trade receivables, current 1,411.17
Cash and cash equivalents 305.02
Bank balance other than cash and cash equivalents 243.20
Loans, current 549.78
Other current financial assets
Total of other current financial assets 23.36
Total current financial assets 2,532.53
Current tax assets (net) 80.37
Other current assets
1 Other current assets 500.50
Total of other current assets 500.50
Total current assets 3,151.13
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 9,656.61
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,911.11
Other equity 6,442.14
Total equity attributable to owners of parent 8,353.25
Non controlling interest 189.96
Total equity 8,543.21
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 68.47
Deferred tax liabilities (net) 117.30
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 604.56
Current liabilities
Current financial liabilities
Borrowings, current 48.73
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3.77
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 330.15
Total Trade payable 333.92
Other current financial liabilities
1 Lease Liabitliy 46.94
2 Other financial liabilities 0.11
Total of other current financial liabilities 47.05
Total current financial liabilities 429.70
Other current liabilities 50.66
1 Other current liabilities 50.66
Total of other current liabilities 50.66
Provisions, current 28.48
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 508.84
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 1,113.40
Total equity and liabilites 9,656.61
Disclosure of notes on assets and liabilities



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 01-01-2026 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 Consolidated Consolidated
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 0.0031967 1,151.30
Total Segment Revenue 1,250.78 4,310.08
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,250.78 4,310.08
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 108.45 172.83
Total Profit before tax 174.23 542.22
i. Finance cost 30.12 112.90
ii. Other Unallocable Expenditure net off Unallocable income 79.68 332.74
Profit before tax 64.43 96.58
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Media and Allied Business 3,691.94 3,691.94
2 (b) Technology and Allied Business 1,032.23 1,032.23
Total Segment Asset 4,724.17 4,724.17
Un-allocable Assets 4,932.44 4,932.44
Net Segment Asset 9,656.61 9,656.61
4 Segment Liabilities
Segment Liabilities
1 (a) Media and Allied Business 618.43 618.43
2 (b) Technology and Allied Business 246.03 246.03
Total Segment Liabilities 864.46 864.46
Un-allocable Liabilities 248.94 248.94
Net Segment Liabilities 1,113.40 1,113.40
Disclosure of notes on segments Textual Information(2)



Text Block

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



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 01-01-2026 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 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 (18.08) (57.62)
Total Amount of items that will not be reclassified to profit and loss (18.08) (57.62)
2 Income tax relating to items that will not be reclassified to profit or loss (4.55) (14.50)
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 (14.11) (44.18)



Cash flow statement, indirect

Amount in (Lakhs)

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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 96.58
Adjustments for reconcile profit (loss)
Adjustments for finance costs 112.97
Adjustments for decrease (increase) in inventories 7.75
Adjustments for decrease (increase) in trade receivables, current (86.84)
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 47.75
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 94.53
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 443.64
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 21.72
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 31.93
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 55.22
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) 708.86
Net cash flows from (used in) operations 805.44
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3.04
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 802.40
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 49.48
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 (382.58)
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 55.22
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (196.98)
Net cash flows from (used in) investing activities 191.34
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 112.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (711.44)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 282.30
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 282.30
Cash and cash equivalents cash flow statement at beginning of period 22.72
Cash and cash equivalents cash flow statement at end of period 305.02





Details of Impact of Audit Qualification

Amount in (Lakhs)

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