Integrated Filing — IndAS



General information about company
Scrip Code 526725
NSE Symbol SANDESH
MSEI Symbol NOTLISTED
ISIN INE583B01015
Name of company THE SANDESH 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 23-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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   17:30:00
End date and time of board meeting 29-May-2025   18:55:00
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 756838000 2941838000
Other income 37444000 372994000
Total income 794282000 3314832000
2 Expenses
(a) Cost of materials consumed 235068000 957219000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 155000 481000
(d) Employee benefit expense 90316000 359123000
(e) Finance costs 227000 2036000
(f) Depreciation, depletion and amortisation expense 22293000 73202000
(f) Other Expenses
1 Other Expenses 312097000 940647000
Total other expenses 312097000 940647000
Total expenses 660156000 2332708000
3 Total profit before exceptional items and tax 134126000 982124000
4 Exceptional items 6000 4749000
5 Total profit before tax 134132000 986873000
6 Tax expense
7 Current tax 52348000 200346000
8 Deferred tax -10607000 15312000
9 Total tax expenses 41741000 215658000
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 92391000 771215000
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 92391000 771215000
17 Other comprehensive income net of taxes 160283000 160283000
18 Total Comprehensive Income for the period 252674000 931498000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 92391000 771215000
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 252673600 931497600
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 75694000 75694000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 13455294000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.21 101.89
Diluted earnings (loss) per share from continuing operations 12.21 101.89
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 12.21 101.89
Diluted earnings (loss) per share from continuing and discontinued operations 12.21 101.89
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 574976000
Capital work-in-progress 3674000
Investment property 483138000
Goodwill 0
Other intangible assets 6146000
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 3099935000
Trade receivables, non-current 0
Loans, non-current 2316000
Other non-current financial assets 410760000
Total non-current financial assets 3513011000
Deferred tax assets (net) 0
Other non-current assets 44261000
Total non-current assets 4625206000
2 Current assets
Inventories 286464000
Current financial asset
Current investments 8263934000
Trade receivables, current 462225000
Cash and cash equivalents 201975000
Bank balance other than cash and cash equivalents 143156000
Loans, current 377619000
Other current financial assets 10000
Total current financial assets 9448919000
Current tax assets (net) 0
Other current assets 58374000
Total current assets 9793757000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14418963000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75694000
Other equity 13455294000
Total equity attributable to owners of parent 13530988000
Non controlling interest 0
Total equity 13530988000
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
Total non-current financial liabilities 0
Provisions, non-current 6460000
Deferred tax liabilities (net) 376122000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 382582000
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 125412000
Total Trade payable 125412000
Other current financial liabilities 247514000
Total current financial liabilities 372926000
Other current liabilities 125878000
Provisions, current 3372000
Current tax liabilities (Net) 3217000
Deferred government grants, Current 0
Total current liabilities 505393000
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 887975000
Total equity and liabilites 14418963000
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 747071000 2887984000
2 Finance 11795000 61541000
3 Other 0 0
4 Unallocated 35416000 365307000
Total Segment Revenue 794282000 3314832000
Less: Inter segment revenue 0 0
Revenue from operations 794282000 3314832000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Media 169490000 583834000
2 Finance 11418000 60051000
3 Other 0 0
4 Unallocated 0 0
Total Profit before tax 180908000 643885000
i. Finance cost 227000 227000
ii. Other Unallocable Expenditure net off Unallocable income 46549000 46549000
Profit before tax 134132000 986873000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Media 1702636000 1702636000
2 Finance 376333000 376333000
3 Other 5807000 5807000
4 Unallocated 12334187000 12334187000
Total Segment Asset 14418963000 14418963000
Un-allocable Assets 0 0
Net Segment Asset 14418963000 14418963000
4 Segment Liabilities
Segment Liabilities
1 Media 505490000 505490000
2 Finance 93000 93000
3 Other 0 0
4 Unallocated 382392000 382392000
Total Segment Liabilities 887975000 887975000
Un-allocable Liabilities 0 0
Net Segment Liabilities 887975000 887975000
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
1 Remeasurement of defined benefit obligations -269000 -269000
2 Equity Instrument through other Comprehensive Income 160552000 160552000
Total Amount of items that will not be reclassified to profit and loss 160283000 160283000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 160283000 160283000



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 986873000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2036000
Adjustments for decrease (increase) in inventories -101032000
Adjustments for decrease (increase) in trade receivables, current -108695000
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 0
Adjustments for other financial assets, non-current -76961000
Adjustments for other financial assets, current 471633000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 26179000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -13725000
Adjustments for increase (decrease) in other non-current liabilities 3509000
Adjustments for depreciation and amortisation expense 73202000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -4749000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -18222000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 31410000
Adjustments for interest income 87878000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -252144000
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) -118257000
Net cash flows from (used in) operations 868616000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 194870000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 673746000
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 1179386000
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 31717000
Proceeds from sales of investment property 6690000
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 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 31410000
Interest received 87878000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1085125000
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 18924000
Interest paid 2036000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -20960000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -432339000
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 -432339000
Cash and cash equivalents cash flow statement at beginning of period 634314000
Cash and cash equivalents cash flow statement at end of period 201975000





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 MANUBHAI & SHAH LLP Yes 29-Feb-2028