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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-2025
Description of presentation currency	INR (in Actuals)
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	06-May-2025   11:00:00
End date and time of board meeting	06-May-2025   12:35:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	108827000	418713000
	Other income	2362000	15550000
	Total income	111189000	434263000
2	Expenses
(a)	Cost of materials consumed	1720000	9100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	44000	-25000
(d)	Employee benefit expense	11800000	42863000
(e)	Finance costs	2124000	10540000
(f)	Depreciation, depletion and amortisation expense	13469000	55300000
(f)	Other Expenses
1	Other expenses	32642000	160906000
2	Broadcasting Expenses	50000000	150000000
	Total other expenses	82642000	310906000
	Total expenses	111799000	428684000
3	Total profit before exceptional items and tax	-610000	5579000
4	Exceptional items	0	0
5	Total profit before tax	-610000	5579000
6	Tax expense
7	Current tax	0	2992000
8	Deferred tax	-727000	-546000
9	Total tax expenses	-727000	2446000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	117000	3133000
12	Profit (loss) from discontinued operations before tax	-1600000	-4982000
13	Tax expense of discontinued operations	-403000	-1254000
14	Net profit (loss) from discontinued operation after tax	-1197000	-3728000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-1080000	-595000
17	Other comprehensive income net of taxes	638000	546000
18	Total Comprehensive Income for the period	-442000	-49000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-314000	4029000
	Total profit or loss, attributable to non-controlling interests	-766000	-766000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	290000	4575000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-732000	-4624000
21	Details of equity share capital
	Paid-up equity share capital	191111000	191111000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		645892000
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	-0.01	-0.02
	Diluted earnings (loss) per share from discontinued operations	-0.01	-0.02
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.01	0
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.01	0
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES: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 results for the quarter and year ended March 31 2025 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on May 06 2025. The Statutory Auditor of the company have audited 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 opinion 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 Income Tax Department had carried out a search operation at the Companys various business premises and residential premises of promoters and certain key employees of the company under Section 132 of the Incometax 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. As of the date of issuing these financial results, the Company has received notices under Section 148 and or Section 142 1 143 2 of the Income Tax Act 1961 for the assessment years 2021 22 2022 23. The Company has filed necessary response and or appeal against the same. Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of March 31 2025 and its performance for the quarter and year ended on that date as presented in these standalone financial results. However for the other assessment years due to the nature and complexity of the matter the final outcome remains uncertain making it currently impossible for the management to determine the potential impact if any on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their audit report on the standalone and consolidated financial results for the quarter and year ended March 31 2025 highlighting this matter. 5. The execution of the contract awarded by Gujarat State Road Transportation Corporation Limited GSRTC to Sambhaav Media Limited in respect of Implementation of Public Entertainment System The Contract on Build Own Operate basis was surrendered on 12.09.2022. The company was able to realise most of its inventory and trade receivables without any losses. The properties plant and equipment have been transferred to assets held for sale at the values they are likely to realise and would be disposed of at the earliest. As per Ind AS 105 Discontinued Operation the operations of the contract are considered as Discontinued Operations and the financials are presented for Continued Operations with profitability of the Discontinued Operations disclosed as a separate line item.6. The Figures of March 31 2025 and March 31 2024 quarter are the balancing figures between audited figures in respect of the full financial year up to March 31 2025 and March 31 2024 and the unaudited published year to date figures up to December 31 2024 and December 31 2023. 7. Exceptional item represents gain on sale of investment in joint venture.8. The company has one subsidiary company Ved Technoserve India Private Limited as on March 31 2025. Accordingly the company has prepared its Consolidated Financial Statement. 9. Figures of previous reporting periods have been regroupedreclassified wherever necessary to correspond with the figures of the current reporting period.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	379524000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	126396000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	179690000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4529000
	Total non-current financial assets	184219000
	Deferred tax assets (net)	0
	Other non-current assets	8833000
	Total non-current assets	698972000
2	Current assets
	Inventories	4549000
	Current financial asset
	Current investments	0
	Trade receivables, current	135934000
	Cash and cash equivalents	2363000
	Bank balance other than cash and cash equivalents	4531000
	Loans, current	93235000
	Other current financial assets	3425000
	Total current financial assets	239488000
	Current tax assets (net)	7735000
	Other current assets	56436000
	Total current assets	308208000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1007180000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	191111000
	Other equity	645892000
	Total equity attributable to owners of parent	837003000
	Non controlling interest	20921000
	Total equity	857924000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5962000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	45497000
	Total non-current financial liabilities	51459000
	Provisions, non-current	1331000
	Deferred tax liabilities (net)	10380000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	63170000
	Current liabilities
	Current financial liabilities
	Borrowings, current	56111000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	503000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	23436000
	Total Trade payable	23939000
	Other current financial liabilities	3741000
	Total current financial liabilities	83791000
	Other current liabilities	1865000
	Provisions, current	430000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	86086000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	149256000
	Total equity and liabilites	1007180000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	Media and Allied Business	78224000	295154000
2	Technology and Allied Business	30603000	123559000
3	Others	0	0
	Total Segment Revenue	108827000	418713000
	Less: Inter segment revenue	0	0
	Revenue from operations	108827000	418713000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Media and Allied Business	3810000	26167000
2	Technology and Allied Business	2049000	15011000
3	Others	0	0
	Total Profit before tax	5859000	41178000
	i. Finance cost	6482000	6482000
	ii. Other Unallocable Expenditure net off Unallocable income	-13000	-13000
	Profit before tax	-610000	5579000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Media and Allied Business	394582000	394582000
2	Technology and Allied Business	119903000	119903000
3	Others	0	0
	Total Segment Asset	514485000	514485000
	Un-allocable Assets	492695000	492695000
	Net Segment Asset	1007180000	1007180000
4	Segment Liabilities
	Segment Liabilities
1	Media and Allied Business	62645000	62645000
2	Technology and Allied Business	7845000	7845000
3	Others	0	0
	Total Segment Liabilities	70490000	70490000
	Un-allocable Liabilities	78766000	78766000
	Net Segment Liabilities	149256000	149256000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

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

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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 reclassified subsequently to Profit & Loss	852000	730000
	Total Amount of items that will not be reclassified to profit and loss	852000	730000
2	Income tax relating to items that will not be reclassified to profit or loss	214000	184000
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	0	0
5	Total Other comprehensive income	638000	546000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5579000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10540000
	Adjustments for decrease (increase) in inventories			-1986000
	Adjustments for decrease (increase) in trade receivables, current			22786000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			112123000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3635000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			55300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1733000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			4506000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-4981000
	Other adjustments for non-cash items			11979000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			115000
	Total adjustments for reconcile profit (loss)			203287000
	Net cash flows from (used in) operations			208866000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-304000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			209170000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			112500000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			26357000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			42438000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			4356000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			429000
	Net cash flows from (used in) investing activities	-176510000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			13702000
	Payments of lease liabilities			7910000
	Dividends paid			0
	Interest paid			10522000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-32134000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			526000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			526000
	Cash and cash equivalents cash flow statement at beginning of period			1837000
	Cash and cash equivalents cash flow statement at end of period			2363000