Integrated Filing — IndAS



General information about company
Scrip Code 999999
NSE Symbol SPCENET
MSEI Symbol NA
ISIN INE970N01027
Name of company Spacenet Enterprises India 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   18:00:00
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 387322000 1570542000
Other income 8755000 10221000
Total income 396077000 1580763000
2 Expenses
(a) Cost of materials consumed 299652000 1326191000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1989000 2109000
(d) Employee benefit expense 33997000 65997000
(e) Finance costs 250000 577000
(f) Depreciation, depletion and amortisation expense 5257000 13467000
(f) Other Expenses
1 Other Expenses 9787000 40456000
Total other expenses 9787000 40456000
Total expenses 346954000 1448797000
3 Total profit before exceptional items and tax 49123000 131966000
4 Exceptional items 0 0
5 Total profit before tax 49123000 131966000
6 Tax expense
7 Current tax 788000 10460000
8 Deferred tax -181000 -181000
9 Total tax expenses 607000 10279000
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 48516000 121687000
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 48516000 121687000
17 Other comprehensive income net of taxes 6541000 7115000
18 Total Comprehensive Income for the period 55057000 128802000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 45810000 118925000
Total profit or loss, attributable to non-controlling interests 2706000 2762000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 52303000 125992000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2754000 2809000
21 Details of equity share capital
Paid-up equity share capital 564676000 564676000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 943885000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.09 0.22
Diluted earnings (loss) per share from continuing operations 0.09 0.22
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 0.09 0.22
Diluted earnings (loss) per share from continuing and discontinued operations 0.09 0.22
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 13557000
Capital work-in-progress 301885000
Investment property
Goodwill 48910000
Other intangible assets 186370000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 569112000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 827000
Total non-current financial assets 569939000
Deferred tax assets (net) 1986000
Other non-current assets 5419000
Total non-current assets 1128066000
2 Current assets
Inventories 1989000
Current financial asset
Current investments 0
Trade receivables, current 519255000
Cash and cash equivalents 24294000
Bank balance other than cash and cash equivalents 0
Loans, current 7238000
Other current financial assets 179775000
Total current financial assets 730562000
Current tax assets (net)
Other current assets 76129000
Total current assets 808680000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1936746000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 564676000
Other equity 943885000
Total equity attributable to owners of parent 1508561000
Non controlling interest 40722000
Total equity 1549283000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13493000
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
Total non-current financial liabilities 13493000
Provisions, non-current 967000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 14460000
Current liabilities
Current financial liabilities
Borrowings, current 2263000
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 229729000
Total Trade payable 229729000
Other current financial liabilities 121594000
Total current financial liabilities 353586000
Other current liabilities 8001000
Provisions, current 956000
Current tax liabilities (Net) 10460000
Deferred government grants, Current
Total current liabilities 373003000
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 387463000
Total equity and liabilites 1936746000
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 Trading of Goods 201925000 1029982000
2 Service Income 185396000 540559000
Total Segment Revenue 387321000 1570541000
Less: Inter segment revenue
Revenue from operations 387321000 1570541000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading of Goods 8873000 46686000
2 Service Income 37001000 89102000
Total Profit before tax 45874000 135788000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -3248000 -3248000
Profit before tax 49122000 131966000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading of Goods 0 0
2 Service Income 0 0
Total Segment Asset 0 0
Un-allocable Assets 1936747000 1936747000
Net Segment Asset 1936747000 1936747000
4 Segment Liabilities
Segment Liabilities
1 Trading of Goods 0 0
2 Service Income 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 387465000 387465000
Net Segment Liabilities 387465000 387465000
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 Exchange differences on translation of financial statements of foreign operations 6479000 7073000
2 Re-measurement gains / (losses) on defined benefit plans 62000 42000
Total Amount of items that will not be reclassified to profit and loss 6541000 7115000
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
5 Total Other comprehensive income 6541000 7115000



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 131966000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 577000
Adjustments for decrease (increase) in inventories 2109000
Adjustments for decrease (increase) in trade receivables, current -113737000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 20449000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -141929000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 103887000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -20156000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 13467000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1215000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 121594000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 7073000
Adjustments for dividend income 0
Adjustments for interest income 1398000
Adjustments for share-based payments 49456000
Adjustments for fair value losses (gains) 42000
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 2581000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 42800000
Net cash flows from (used in) operations 174766000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 174766000
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 169551000
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 214765000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 116422000
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 0
Interest received 1398000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -499340000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 10593000
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 291825000
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 6881000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 577000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 287536000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -37038000
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 -37038000
Cash and cash equivalents cash flow statement at beginning of period 61332000
Cash and cash equivalents cash flow statement at end of period 24294000





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 Gorantla and Co. Chartered Accountants Yes 30-Sep-2025