Integrated Filing — IndAS



General information about company

Scrip Code 511630
NSE Symbol SAMBHAAV
MSEI Symbol NITLISTED
ISIN INE699B01027
Name of company SAMBHAAV MEDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-08-2026   11:00:00
End date and time of board meeting 06-08-2026   12:15:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 961.72 961.72
Other income 33.93 33.93
Total income 995.65 995.65
2 Expenses
(a) Cost of materials consumed 25.90 25.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (0.52) (0.52)
(d) Employee benefit expense 103.65 103.65
(e) Finance costs 29.81 29.81
(f) Depreciation, depletion and amortisation expense 113.83 113.83
(f) Other Expenses
1 Broadcasting Expenses 300.00 300.00
2 Other expenses 547.62 547.62
Total other expenses 847.62 847.62
Total expenses 1,120.29 1,120.29
3 Total profit before exceptional items and tax (124.64) (124.64)
4 Exceptional items 0.00 0.00
5 Total profit before tax (124.64) (124.64)
6 Tax expense
7 Current tax (26.27) (26.27)
8 Deferred tax 22.53 22.53
9 Total tax expenses (3.74) (3.74)
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 (120.90) (120.90)
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 (90.14) (90.14)
16 Total profit (loss) for period (211.04) (211.04)
17 Other comprehensive income net of taxes 0.25 0.25
18 Total Comprehensive Income for the period (210.79) (210.79)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (202.94) (202.94)
Total profit or loss, attributable to non-controlling interests (8.10) (8.10)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (202.69) (202.69)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (8.10) (8.10)
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 -0.11 -0.11
Diluted earnings (loss) per share from continuing operations -0.11 -0.11
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 -0.11 -0.11
Diluted earnings (loss) per share from continuing and discontinued operations -0.11 -0.11
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 meeting held on 06 August 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 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. During the quarter, the Company successfully completed the strategic rebranding of its radio channel from TOP FM to LFM. As part of the rebranding exercise, the Company incurred an expenditure of Rs. 82.04 lakhs. The expenditure primarily relates to the launch and promotional campaign, brand identity development, creative and marketing activities, on-ground launch events, advertising and publicity, digital promotions, outdoor media, and other associated branding initiatives required for the successful rollout of the new brand. This one-time strategic expenditure is not a recurring operational cost. The financial impact of this one-time rebranding expenditure has been included in Other Expenditure in the financial results for the quarter. 6. The Figures of March 31, 2026 quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year to date figures up to December 31, 2025. Also, the figures upto the end of third quarter has only been reviewed and not subject to audit. 7. Previous Period's figures have been regrouped / restated, wherever considered necessary to confirm current 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 and Allied Business 0.0064758 0.0064758
2 Technology and Allied Business 0.0031414 0.0031414
3 Others 0.00 0.00
Total Segment Revenue 961.72 961.72
Less: Inter segment revenue 0.00 0.00
Revenue from operations 961.72 961.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Media and Allied Business (60.51) (60.51)
2 Technology and Allied Business 53.35 53.35
3 Others 0.00 0.00
Total Profit before tax (7.16) (7.16)
i. Finance cost 29.81 29.81
ii. Other Unallocable Expenditure net off Unallocable income 87.67 87.67
Profit before tax (124.64) (124.64)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Media and Allied Business 4,079.22 4,079.22
2 Technology and Allied Business 1,022.16 1,022.16
3 Others 0.00 0.00
Total Segment Asset 5,101.38 5,101.38
Un-allocable Assets 4,785.23 4,785.23
Net Segment Asset 9,886.61 9,886.61
4 Segment Liabilities
Segment Liabilities
1 Media and Allied Business 627.44 627.44
2 Technology and Allied Business 162.84 162.84
3 Others 0.00 0.00
Total Segment Liabilities 790.28 790.28
Un-allocable Liabilities 763.97 763.97
Net Segment Liabilities 1,554.25 1,554.25
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Annexure A Statement of Standalone and Consolidated Unaudited Financial Results for the Quarter ended June 30, 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.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Fair Valution gains/(losses) of Equity instruments measures at FVOCI 0.34 0.34
2 Re-measurements gains/(losses) on post employment benefit plans 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.34
2 Income tax relating to items that will not be reclassified to profit or loss 0.09 0.09
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified subsequently to Profit & Loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.25 0.25