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 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 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



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 -75329000 1128817000
Other income 40000 699000
Total income -75289000 1129516000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 4506000 863952000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 41288000
(d) Employee benefit expense 4182000 16812000
(e) Finance costs 0 0
(f) Depreciation, depletion and amortisation expense 79000 322000
(f) Other Expenses
1 AUDIT FEES 657000 657000
2 COMMUNICATION EXPENSES 36000 152000
3 DIRECTORS SITTING FEES 448000 448000
4 ELECTRICITY 0 199000
5 INTEREST PAID ON INCOME TAX 0 442000
6 SUNDRY BALANCES WRITTEN OFF 2395000 2395000
7 LEGAL FEES 0 300000
8 LISTING FEES 0 585000
9 PROFESSIONAL FEES 963000 2159000
10 OTHER EXPENSES 1061000 4678000
Total other expenses 5560000 12015000
Total expenses 14327000 934389000
3 Total profit before exceptional items and tax -89616000 195127000
4 Exceptional items 0 0
5 Total profit before tax -89616000 195127000
6 Tax expense
7 Current tax 18458000 71118000
8 Deferred tax -15000 632000
9 Total tax expenses 18443000 71750000
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 -108059000 123377000
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 -108059000 123377000
17 Other comprehensive income net of taxes -107306000 -107306000
18 Total Comprehensive Income for the period -215365000 16071000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 405134000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -10.29 11.75
Diluted earnings (loss) per share from continuing operations -10.29 11.75
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 -10.29 11.75
Diluted earnings (loss) per share from continuing and discontinued operations -10.29 11.75
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: n 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. Above results include those of the wholly owned subsidiary - Twentyfirst Century Shares and Securities Limited n3. The company operates in only one business segment - Capital Market Operations 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 full financial year and the published year to date figures upto the 3rd quarter of the current financial year and previous financial year respectively n5. The company is engaged in the business of trading and investments in equity shares whcih is subject to fluctuations. Perfornance of the company for the quarter ended 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



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 402000
Capital work-in-progress 0
Investment property 0
Goodwill 6000000
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 213126000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 33092000
Other non-current financial assets 1798000
Total non-current financial assets 34890000
Deferred tax assets (net) 128000
Other non-current assets 0
Total non-current assets 254546000
2 Current assets
Inventories 40950000
Current financial asset
Current investments 0
Trade receivables, current 78732000
Cash and cash equivalents 7631000
Bank balance other than cash and cash equivalents 0
Loans, current 20000
Other current financial assets 0
Total current financial assets 86383000
Current tax assets (net) 0
Other current assets 188771000
Total current assets 316104000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 570650000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 105000000
Other equity 405134000
Total equity attributable to owners of parent 510134000
Non controlling interest 0
Total equity 510134000
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 0
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 0
Total current financial liabilities 0
Other current liabilities 58581000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 58581000
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 60516000
Total equity and liabilites 570650000
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)
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 Consolidated Consolidated
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 107306000 107306000
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 -107306000 -107306000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 195127000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 40702000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -119662000
Adjustments for decrease (increase) in other current assets -526000
Adjustments for decrease (increase) in other non-current assets 2213000
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 1037000
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 322000
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 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 162000
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) 0
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) -76046000
Net cash flows from (used in) operations 119081000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 67603000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 51478000
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 -105148000
Purchase of property, plant and equipment -46517000
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 1000000
Purchase of other long-term assets 0
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 162000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -26250000
Net cash flows from (used in) investing activities -83719000
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 0
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 0
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -32241000
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 -32241000
Cash and cash equivalents cash flow statement at beginning of period 39872000
Cash and cash equivalents cash flow statement at end of period 7631000





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