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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 30-10-2026   11:00:00
End date and time of board meeting 30-10-2026   11:50:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,098.03 2,059.75
Other income 28.47 62.40
Total income 1,126.50 2,122.15
2 Expenses
(a) Cost of materials consumed 25.76 51.66
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.72 0.19
(d) Employee benefit expense 93.49 197.14
(e) Finance costs 25.16 54.97
(f) Depreciation, depletion and amortisation expense 115.92 229.76
(f) Other Expenses
1 Broadcasting Expenses 350.00 650.00
2 Other expenses 487.32 1,034.94
Total other expenses 837.32 1,684.94
Total expenses 1,098.37 2,218.66
3 Total profit before exceptional items and tax 28.13 (96.51)
4 Exceptional items 0.00 0.00
5 Total profit before tax 28.13 (96.51)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 2.36 (1.28)
9 Total tax expenses 2.36 (1.28)
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 25.77 (95.23)
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 (50.98) (141.13)
16 Total profit (loss) for period (25.21) (236.36)
17 Other comprehensive income net of taxes (0.31) (0.06)
18 Total Comprehensive Income for the period (25.52) (236.42)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (24.50) (227.55)
Total profit or loss, attributable to non-controlling interests (0.71) (8.81)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (24.81) (227.61)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.71) (8.81)
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 -0.01 -0.12
Diluted earnings (loss) per share from continuing operations -0.01 -0.12
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 -0.01 -0.12
Diluted earnings (loss) per share from continuing and discontinued operations -0.01 -0.12
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. Statement of standalone and consolidated cash flow is attached in Annexure – 3. 2. 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. 3. 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 30 October 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. 4. 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. 5. The company has One Subsidiary Company “Ved Techno Serve India Private Limited” and One Associate Company “Gujarat News Broadcaster Private Limited”. Accordingly, the company has prepared its Consolidated Financial Statement. 6. 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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,373.57
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,063.85
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,653.34
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Others 80.84
Total of other non-current financial assets 80.84
Total non-current financial assets 80.84
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 21.24
Total of other non-current assets 21.24
Total non-current assets 6,192.84
2 Current assets
Inventories 32.25
Current financial asset
Current investments 0.00
Trade receivables, current 1,657.94
Cash and cash equivalents 8.28
Bank balance other than cash and cash equivalents 294.04
Loans, current 569.66
Other current financial assets
Total of other current financial assets 67.27
Total current financial assets 2,597.19
Current tax assets (net) 22.12
Other current assets
1 Other current assets 875.89
Total of other current assets 875.89
Total current assets 3,527.45
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9,720.29
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,911.11
Other equity 6,214.56
Total equity attributable to owners of parent 8,125.67
Non controlling interest 181.14
Total equity 8,306.81
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 Lease liability 374.64
2 Others 8.44
Total of other non-current financial liabilities 383.08
Total non-current financial liabilities 383.08
Provisions, non-current 68.47
Deferred tax liabilities (net) 142.26
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 30.00
Total of other non-current liabilities 30.00
Total non-current liabilities 623.81
Current liabilities
Current financial liabilities
Borrowings, current 233.70
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.27
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 250.27
Total Trade payable 250.54
Other current financial liabilities
1 Lease Liability 49.92
2 Other financial liabilities 127.50
Total of other current financial liabilities 177.42
Total current financial liabilities 661.66
Other current liabilities 99.53
1 Other current liabilities 99.53
Total of other current liabilities 99.53
Provisions, current 28.48
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 789.67
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 1,413.48
Total equity and liabilites 9,720.29
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 (a) Media and Allied Business 0.0077957 1,427.15
2 (b) Technology and Allied Business 0.0031846 0.006326
Total Segment Revenue 1,098.03 2,059.75
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,098.03 2,059.75
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Media and Allied Business 78.64 18.12
2 (b) Technology and Allied Business 92.21 145.56
Total Profit before tax 170.85 163.68
i. Finance cost 25.14 54.94
ii. Other Unallocable Expenditure net off Unallocable income 117.58 205.25
Profit before tax 28.13 (96.51)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Media and Allied Business 4,111.51 4,111.51
2 (b) Technology and Allied Business 995.79 995.79
Total Segment Asset 5,107.30 5,107.30
Un-allocable Assets 4,612.99 4,612.99
Net Segment Asset 9,720.29 9,720.29
4 Segment Liabilities
Segment Liabilities
1 (a) Media and Allied Business 662.93 662.93
2 (b) Technology and Allied Business 164.18 164.18
Total Segment Liabilities 827.11 827.11
Un-allocable Liabilities 586.38 586.38
Net Segment Liabilities 1,413.49 1,413.49
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 and half year ended September 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (0.42) (0.08)
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 (0.42) (0.08)
2 Income tax relating to items that will not be reclassified to profit or loss (0.11) (0.02)
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
5 Total Other comprehensive income (0.31) (0.06)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (96.51)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 54.97
Adjustments for decrease (increase) in inventories 5.47
Adjustments for decrease (increase) in trade receivables, current (276.77)
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 (412.54)
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 (83.38)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 176.38
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 229.76
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 30.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
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 33.39
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) (1.20)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (310.70)
Net cash flows from (used in) operations (407.21)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (71.07)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (336.14)
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 3.43
Purchase of property, plant and equipment 26.71
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 16.64
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 31.87
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (49.72)
Net cash flows from (used in) investing activities (57.77)
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 174.21
Repayments of borrowings 0.00
Payments of lease liabilities 21.97
Dividends paid 0.00
Interest paid 55.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 97.17
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (296.74)
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 (296.74)
Cash and cash equivalents cash flow statement at beginning of period 305.02
Cash and cash equivalents cash flow statement at end of period 8.28