Integrated Filing — IndAS



General information about company
Scrip Code 526921
NSE Symbol 21STCENMGM
MSEI Symbol NOTLISTED
ISIN INE253B01015
Name of company 21st CENTURY MANAGEMENT SERVICES 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 CAPITAL MARKET OPERATIONS
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   17:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-05-28
Indicate Company website link for updated RPT policy of the Company WWW.TCMS.BZ
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
COMPANY HAS NOT GIVEN ANY LOANS AND NO DEFAULTS



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 Standalone Standalone
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 -80274000 62219000
Other income 164000 1273000
Total income -80110000 63492000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 4182000 16812000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 55000 226000
(f) Other Expenses
1 AUDIT FEES 344000 344000
2 DIRECTORS SITTING FEES 245000 245000
3 ELECTRICITY 0 199000
4 INTEREST PAID ON INCOME TAX 0 442000
5 ISSUER CHARGES 7000 113000
6 LEGAL FEES 0 300000
7 LISTING FEES 0 585000
8 PROFESSIONAL FEES 696000 1576000
9 PROVISION FOR CSR 160000 160000
10 OTHER EXPENSES 3042000 4518000
Total other expenses 4494000 8482000
Total expenses 8731000 25520000
3 Total profit before exceptional items and tax -88841000 37972000
4 Exceptional items 0 0
5 Total profit before tax -88841000 37972000
6 Tax expense
7 Current tax 18626000 38327000
8 Deferred tax -14000 635000
9 Total tax expenses 18612000 38962000
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 -107453000 -990000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -107453000 -990000
17 Other comprehensive income net of taxes -102756000 -102756000
18 Total Comprehensive Income for the period -210209000 -103746000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 105000000 105000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 288707000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -10.23 -0.09
Diluted earnings (loss) per share from continuing operations -10.23 -0.09
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 -10.23 -0.09
Diluted earnings (loss) per share from continuing and discontinued operations -10.23 -0.09
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: n1. The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 29th May 2025 n2. The company operates in only one business segment - capital market operations n3. The company is engaged in business of trading and investments in equity shares which is subject to fluctuations. Performance of the company for the quarter ened 31st March 2025 should not be taken as indicative of future performance, due to the nature of risks involved in trading and investments in equity shares. n4.The figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto 3rd quarter of the current financial year and previous financial year respectively.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 128000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 275021000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 90000
Other non-current financial assets 1798000
Total non-current financial assets 1888000
Deferred tax assets (net) 12000
Other non-current assets 0
Total non-current assets 277049000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 78732000
Cash and cash equivalents 6498000
Bank balance other than cash and cash equivalents 0
Loans, current 20000
Other current financial assets 0
Total current financial assets 85250000
Current tax assets (net) 0
Other current assets 188748000
Total current assets 273998000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 551047000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 105000000
Other equity 288707000
Total equity attributable to owners of parent 393707000
Non controlling interest
Total equity 393707000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 1935000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1935000
Current liabilities
Current financial liabilities
Borrowings, current 130524000
Trade payables, 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 current financial liabilities 24881000
Total current financial liabilities 155405000
Other current liabilities 0
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 155405000
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 157340000
Total equity and liabilites 551047000
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 Standalone Standalone
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
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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 102756000 102756000
5 Total Other comprehensive income -102756000 -102756000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 37972000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 40678000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -112820000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 30000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 717000
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 226000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -526000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 137000
Adjustments for interest income 0
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) 2213000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -69619000
Net cash flows from (used in) operations -31647000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 34600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -66247000
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 0
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 0
Proceeds from sales of investment property -105148000
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 75000000
Purchase of other long-term assets -1000000
Cash advances and loans made to other parties 0
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 137000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -26250000
Net cash flows from (used in) investing activities -55261000
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 -88846000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 88846000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -32662000
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 -32662000
Cash and cash equivalents cash flow statement at beginning of period 39160000
Cash and cash equivalents cash flow statement at end of period 6498000





Details of Impact of Audit Qualification
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 SHANKAR & KISHOR Yes 31-Jul-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED SI INVESTMENT AND BROKING SERVICES PRIVATE LIMITED SHAREHOLDER OF THE COUNTER PARTY Purchase of goods or services 15000000 APPROVED 5599000 0 0
2 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED WHOLLY OWNED SUBSIDIARY Inter-corporate deposit 500000000 APPROVED 3873000 126651000 130524000 Loan 0 SHORTTERM Loan 0 SHORT TERM Unsecured WORKING CAPITAL REQUIREMENTS
3 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED LUBRICANTS AND ALLIED PRODUCTS MFG CO PVT LIMITED SHAREHOLDER OF THE COUNTER PARTY Any other transaction RENTAL CHARGES 276000 APPROVED 138000 0 0
4 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED SUNDAR IYER DIRECTOR OF THE LISTED ENTITY Remuneration 6000000 APPROVED 3000000 0 0
5 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED KARTHIK IYER DIRECTOR OF THE LISTED ENTITY Remuneration 3000000 APPROVED 1500000 0 0
6 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED A.V.M.SUNDARAM KMP OF THE LISTD ENTITY Remuneration NONE 945000 0 0
7 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED BHASKAR SHETTY KMP OF THE LISTD ENTITY Remuneration NONE 1539000 0 0
8 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED LUBRICANTS AND ALLIED PRODUCTS MFG CO PVT LIMITED SHAREHOLDER OF THE COUNTER PARTY Any other transaction RENTAL CHARGES 138000 APPROVED 69000 0 0
9 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED SI INVESTMENT AND BROKING SERVICES PRIVATE LIMITED SHAREHOLDER OF THE COUNTER PARTY Purchase of goods or services 5000000 APPROVED 5000 0 0
10 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED KARTHIK IYER DIRECTOR OF THE LISTED ENTITY Loan 2000000 APPROVED 0 0 0
11 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED HOLDING COMPANY Any other transaction BUSINESS SERVICES 600000 APPROVED 300000 0 0
12 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED KRISHNAN MUTHUKUMAR DIRECTOR OF THE LISTED ENTITY Any other transaction SITTING FEES PAID 35000 RATIFIED 35000 0 0
13 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED B.K.RAI DIRECTOR OF THE LISTED ENTITY Any other transaction SITTING FEES PAID 71000 RATIFIED 71000 0 0
14 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED DIPTI SAKPAL DIRECTOR OF THE LISTED ENTITY Any other transaction SITTING FEES PAID 71000 RATIFIED 71000 0 0
15 TWENTYFIRST CENTURY MANAGEMENT SERVICES LIMITED SUGUUNA RAGHAVN DIRECTOR OF THE LISTED ENTITY Any other transaction SITTING FEES PAID 68000 RATIFIED 68000 0 0
16 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED SUNDAR IYER DIRECTOR OF THE SUBSIDIARY Any other transaction SITTING FEES PAID 53000 RATIFIED 53000 0 0
17 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED KRISHNAN MUTHUKUMAR DIRECTOR OF THE SUBSIDIARY Any other transaction SITTING FEES PAID 38000 RATIFIED 38000 0 0
18 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED B.K.RAI DIRECTOR OF THE SUBSIDIARY Any other transaction SITTING FEES PAID 56000 RATIFIED 56000 0 0
19 TWENTYFIRST CENTURY SHARES AND SECURITIES LIMITED DIPTI SAKPAL DIRECTOR OF THE SUBSIDIARY Any other transaction SITTING FEES PAID 56000 RATIFIED 56000 0 0
Total value of transaction during the reporting period 17416000