Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SARTELE
MSEI Symbol NOTLISTED
ISIN INE0PUC01020
Name of company SAR TELEVENTURE LIMITED
Type of company SME
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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Telecom Infrastructure
Start date and time of board meeting 28-05-2026   16:00:00
End date and time of board meeting 28-05-2026   17:15:00
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 01-10-2025 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 28,035.23 52,211.30
Other income 339.40 691.99
Total income 28,374.63 52,903.29
2 Expenses
(a) Cost of materials consumed 19,755.66 37,151.91
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (123.04) (136.25)
(d) Employee benefit expense 1,233.71 1,768.07
(e) Finance costs 22.09 32.84
(f) Depreciation, depletion and amortisation expense 1,012.04 1,836.89
(f) Other Expenses
1 Other Expenses 1,897.87 3,061.56
2 Revenue Sharing Expenses 537.20 1,083.24
Total other expenses 2,435.07 4,144.80
Total expenses 24,335.53 44,798.26
3 Total profit before exceptional items and tax 4,039.10 8,105.03
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,039.10 8,105.03
6 Tax expense
7 Current tax 200.69 555.41
8 Deferred tax 216.01 300.95
9 Total tax expenses 416.70 856.36
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 3,622.40 7,248.67
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 3,622.40 7,248.67
17 Other comprehensive income net of taxes 1,857.48 1,856.72
18 Total Comprehensive Income for the period 5,479.88 9,105.39
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,578.70 7,181.69
Total profit or loss, attributable to non-controlling interests 43.70 66.98
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,435.79 9,038.05
Total comprehensive income for the period attributable to owners of parent non-controlling interests 44.09 67.34
21 Details of equity share capital
Paid-up equity share capital 990.95 990.95
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 94,406.73
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.6 15.2
Diluted earnings (loss) per share from continuing operations 7.39 14.78
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 7.6 15.2
Diluted earnings (loss) per share from continuing and discontinued operations 7.39 14.78
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 1. These consolidated financial results of SAR TELEVENTURE LIMITED (the Company) has been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 along with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulations). 2. The above consolidated results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 28 May, 2026. The statutory auditors have carried out an audit of the consolidated results of the Half-year and year ended 31 March 2026. 3. he Company has adopted Indian Accounting Standards (Ind.AS) effective from April 01, 2025. The results for half year ended and full year ended March 31, 2025 have been restated to be Ind AS compliant and have not been subjected to limited review or audit. However the management has exercised due diligence to ensure that the financial results provide a true and fair view of the Company's affairs. 4. The figures for the half year ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the first half year of the financial year which were subject to limited review. The figures of the half year ended March 31, 2025 are balancing figures between Ind AS restated figures for the year ended March 31,2025. 5. Previous Period/year figures have been regrouped and/ or rearranged, wherever necessary to make them comparable with the current period/year. 6. The Company operates in a single operating segment only which is Telecome. Hence, no separate disclosure is required for segments. 7. The consolidated financial results for the half year ended and year ended 31 March 2026 are also being made available on the Stock Exchange www.nseindia.com and on the Company's website: www.sarteleventure.com.



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 29,976.64
Capital work-in-progress 13.18
Investment property
Goodwill 21,801.47
Other intangible assets 75.37
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 108.65
Other non-current financial assets
1 Other financial assets 118.24
Total of other non-current financial assets 118.24
Total non-current financial assets 226.89
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 22,352.02
2 Right of use of assets 16.86
Total of other non-current assets 22,368.88
Total non-current assets 74,462.43
2 Current assets
Inventories 2,979.58
Current financial asset
Current investments 0.00
Trade receivables, current 16,481.31
Cash and cash equivalents 1,232.92
Bank balance other than cash and cash equivalents 269.85
Loans, current 1,594.09
Other current financial assets
Total of other current financial assets 703.81
Total current financial assets 20,281.98
Current tax assets (net)
Other current assets
1 Other current assets 12,999.97
Total of other current assets 12,999.97
Total current assets 36,261.53
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,10,723.96
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 990.95
Other equity 94,406.73
Total equity attributable to owners of parent 95,397.68
Non controlling interest 2,241.74
Total equity 97,639.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 113.83
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 17.19
Total of other non-current financial liabilities 17.19
Total non-current financial liabilities 131.02
Provisions, non-current 119.43
Deferred tax liabilities (net) 270.28
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 510.50
Total of other non-current liabilities 510.50
Total non-current liabilities 1,031.23
Current liabilities
Current financial liabilities
Borrowings, current 30.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 105.54
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,348.10
Total Trade payable 8,453.64
Other current financial liabilities
1 Other current financial liabilities 362.79
2 Lease Liabilities 22.21
Total of other current financial liabilities 385.00
Total current financial liabilities 8,868.94
Other current liabilities 2,781.23
1 Other current liabilities 2,781.23
Total of other current liabilities 2,781.23
Provisions, current 12.97
Current tax liabilities (Net) 390.17
Deferred government grants, Current
Total current liabilities 12,053.31
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 13,084.54
Total equity and liabilites 1,10,723.96
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 01-10-2025 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)
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

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 31-03-2026 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 Remeasurement of Net defined benefit 7.26 6.23
Total Amount of items that will not be reclassified to profit and loss 7.26 6.23
2 Income tax relating to items that will not be reclassified to profit or loss 1.89 1.62
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of a foreign operation 1,852.11 1,852.11
Total Amount of items that will be reclassified to profit and loss 1,852.11 1,852.11
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,857.48 1,856.72



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 8,105.03
Adjustments for reconcile profit (loss)
Adjustments for finance costs 29.81
Adjustments for decrease (increase) in inventories (1,913.13)
Adjustments for decrease (increase) in trade receivables, current (8,954.13)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 10,009.40
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (762.81)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,945.78
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,010.35
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,836.89
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 129.72
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (993.99)
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 0.00
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 3.11
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,341.00
Net cash flows from (used in) operations 12,446.03
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 339.57
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 12,106.46
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 16,063.96
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 32.92
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 1,053.72
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 0.00
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 379.63
Net cash flows from (used in) investing activities (16,770.97)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 2,174.41
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 4,428.60
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 702.91
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 29.81
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,448.69)
Net cash flows from (used in) financing activities 2,421.60
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,242.91)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1,852.11
Net increase (decrease) in cash and cash equivalents (390.80)
Cash and cash equivalents cash flow statement at beginning of period 1,623.72
Cash and cash equivalents cash flow statement at end of period 1,232.92





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 Raheja & Co. LLP Yes 31-12-2026