INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol VALUE360
MSEI Symbol NOTLISTED
ISIN INE1E7Y01018
Name of Company VALUE 360 COMMUNICATIONS LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 01-06-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
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 Public Relations Communications
Start date and time of board meeting 01-06-2026   13:35:00
End date and time of board meeting 01-06-2026   16:30:00
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 Not applicable
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 No
(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
(III) 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 30-01-2025
Indicate Company website link for updated RPT policy of the Company https://investor.value360india.com/value360pdf/policy7.pdf
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
There is no default on loans and debt securities, hence the disclosure is not applicable.


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 3,365.97 6,245.93
Other income 36.02 73.66
Total Income 3,401.99 6,319.59
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,480.03 2,881.48
(e) Finance costs 243.43 361.42
(f) Depreciation and amortisation expense 45.09 83.32
(g) Other Expenses
1 Other expenses 533.70 982.11
2 Cost of Service 476.90 755.71
Total other expenses 1,010.60 1,737.82
Total expenses 2,779.15 5,064.04
3 Profit before exceptional and extraordinary items and tax 622.84 1,255.55
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 622.84 1,255.55
6 Extraordinary items 104.37 (1.40)
7 Profit before tax 727.21 1,254.15
8 Tax Expense
Current tax 177.61 366.63
Deferred tax 1.64 (12.95)
Total tax expenses 179.25 353.68
9 Net Profit Loss for the period from continuing operations 547.96 900.47
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 547.96 900.47
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 547.96 900.47
17 Details of equity share capital
Paid-up equity share capital 1,226.08 1,226.08
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 2,325.03
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.5 7.39
Diluted earnings (loss) per share from continuing and discontinued operations 4.5 0
20 Debt equity ratio 0.400 0.400
21 Debt service coverage ratio 0.0 -4.7300
22 Interest service coverage ratio 0.0 3.4900
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above standalone audited financial Results for the half year and financial year ended on March 31, 2026 have been reviewed by Audit Committee and approved by the Board of Directors in their respective meetings held on 01st June 2026 in compliance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. The statutory auditor have expressed an unmodified opinion on the aforesaid results. 2. The financial statements have been prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP). 3. Figures for the previous periods have been regrouped/reclassified, wherever necessary, to confirm to the current period classification. 4. The figures for the half years ended 31st March 2026, 30th September 2025 and 30th September 2024 included in the statement have been extracted from the accounting software of the Company and do not represent audited or reviewed financial results for the respective half years. 5. Company was listed on the stock exchange with effect from 11th May 2026 and is required to present its financial results in compliance with the requirements of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Since the listing took place subsequent to 31st March 2026, the Company had not received any proceeds from the Initial Public Offer as at the reporting date. 6. The Company has estimated and recognized the impact of implementation of the New Labour Codes under Employee benefits expense for the year ended March 31, 2026. The impact of the same is not material to the results for the year. 7. The Company's business activity falls within a single primary business segment. 8. The above figures are available on the website of company at www.value360india.com and stock exchange i.e. www.nseindia.com. 9. The Company has following subsidiary/ wholly owned subsidiary/ associate entities: Name of Company Status Incorporation date Popkorn PR Plus Communication Private Limited Subsidiary Company 09.07.2013 Smartube Entertainment Private Limited Subsidiary Company 22.08.2013 10. Weighted average no. of equity share is calculated on Proportionate Periodical Basis for shares related to public issue for calculation of Earning per share. Half year EPS is not annualised.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio Such ratios are calculated using balancing approach in half year ended as on 31.03.2026
22 Interest service coverage ratio Such ratios are calculated using balancing approach in half year ended as on 31.03.2026


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,255.55
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 83.32
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (30.40)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 52.92
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (1,207.82)
Adjustments for decrease (increase) in other current assets (542.71)
Adjustments for increase (decrease) in trade payables 212.35
Adjustments for increase (decrease) in other current liabilities 12.14
Adjustments for provisions 0.00
Total adjustments for working capital (1,526.04)
Total adjustments for reconcile profit (loss) (1,473.12)
Net cash flows from (used in) operations (217.57)
Dividends received 0.00
Interest paid (340.03)
Interest received (63.91)
Income taxes paid (refund) 78.78
Other inflows (outflows) of cash (1.40)
Net cash flows from (used in) operating activities before extraordinary items (21.63)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (21.63)
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 45.12
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 827.04
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 63.91
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (66.20)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (874.45)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (874.45)
Cash flows from used in financing activities
Proceeds from issuing shares 357.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 761.25
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 340.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (92.79)
Net cash flows from (used in) financing activities before extraordinary items 685.43
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 685.43
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (210.65)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (210.65)
Cash and cash equivalents cash flow statement at beginning of period 359.22
Cash and cash equivalents cash flow statement at end of period 148.57


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,226.08
Reserves and surplus 2,325.03
Money received against share warrants 0.00
Total shareholders' funds 3,551.11
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 1,025.66
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 Other long term liabilbities 0.00
Total of Other long-term liabilities 0.00
Long-term provisions 193.14
Total non-current liabilities 1,218.80
6 Current liabilities
Short-term borrowings 788.39
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 145.11
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 331.29
Total Trade payable 476.40
Other current liabilities
1 Other current liabilities 672.70
Total of Other long-term liabilities 672.70
Short-term provisions 460.09
Total current liabilities 2,397.58
Total equity and liabilities 7,167.49
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 203.20
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 1,735.65
Total Property, Plant and Equipment and Intangible assets 1,938.85
ii Non-current investments 315.29
v Deferred tax assets (net) 110.41
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 879.83
Other non-current assets
1 Other Non Current Assets 190.69
Total of Other non-current assets 190.69
Total non-current assets 3,435.07
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 2,874.29
Cash and cash equivalents 148.57
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets
1 other current assets 709.56
Total of Other current assets 709.56
Total current assets 3,732.42
Total assets 7,167.49
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1. The above standalone audited financial Results for the half year and financial year ended on March 31, 2026 have been reviewed by Audit Committee and approved by the Board of Directors in their respective meetings held on May 27, 2026 in compliance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. The statutory auditor have expressed an unmodified opinion on the aforesaid results. , 2. The financial statements have been prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP). 3. Figures for the previous periods have been regrouped/reclassified, wherever necessary, to confirm to the current period classification. 4. The figures of the Half year ended March 31, 2026 are the balancing figures between audited figures in respect of full financial Year ended on March 31, 2026 and the figures for the unaudited half year ended on September 30, 2025. 5. The company has utilised proceeds From IPO as per the Objects stated in the prospectus as details below: Object of the issue Allocated amount (in Lacs) Funds Utilized Pending to be utilized Remarks if any 1. Funding Capital Expenditure towards installation of additional plant and machinery 212.52 LACS 137.15 Lacs 75.37 Lacs Since Company is in process of expansion unutilized funds will be utilized in next year. To meet working capital requirements 900 LACS 900 Lacs NIL General Corporate Purpose. 359.24 LACS 359.24 Lacs NIL 6. The Company has estimated and recognized the impact of implementation of the New Labour Codes under Employee benefits expense for the year ended March 31, 2026. The impact of the same is not material to the results for the year. 7. The Company's business activity falls within a single primary business segment. 8. The above figures are available on the website of company at www.shubhshreebiofuels.co.in and stock exchange i.e. www.nseindia.com. 9. The Company has following subsidiary/ wholly owned subsidiary/ associate entities: Name of Company Status Incorporation date Ecodensify Solutions Private Limited subsidiary Company January 9, 2025 Ruralgreen Energy Private Limited subsidiary Company January 11, 2025 Shubhshree Recycling Private Limited wholly owned subsidiary January 15, 2025 Agrizen Bioenergy LLP Associate Entity July 30, 2025 Biosteam LLP Associate Entity December 15, 2025 10. Weighted avg no. of equity share is calculated on Proportionate Periodical Basis for shares related to public issue for calculation of Earning per share. Half year EPS is not annualised.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 Value 360 Communications Limited Mr. Kunal Kishore Key Management Person of Entity or Parent Remuneration Approved 67.20 5.63 16.24
2 Value 360 Communications Limited Mr. Gaurav Patra Key Management Person of Entity or Parent Remuneration Approved 67.20 5.61 20.87
3 Value 360 Communications Limited Mrs. Manisha Chaudhary Key Management Person of Entity or Parent Remuneration Approved 67.20 5.56 12.57
4 Value 360 Communications Limited Mr. Vishal Kumar Relative of Key Management Person Purchase of goods or services Approved 21.50 (19.38) (17.03)
5 Value 360 Communications Limited Mr. Keshav Shanbhag Key Management Person of Entity or Parent Remuneration Approved 27.80 4.63 4.63
6 Value 360 Communications Limited Ms. Bhakti Sharma Key Management Person of Entity or Parent Remuneration Approved 5.73 0.96 0.96
7 Value 360 Communications Limited Ms. Shenaz Bapooji Key Management Person of Entity or Parent Any other transaction Sitting Fees Approved 2.65 0.00 2.39
8 Value 360 Communications Limited Mr. Rajesh Agrawal Key Management Person of Entity or Parent Any other transaction Sitting Fees Approved 1.65 0.00 1.49
9 Value 360 Communications Limited Mr. Sumit Nayar Key Management Person of Entity or Parent Any other transaction Sitting Fees Approved 3.05 0.00 2.75
10 Value 360 Communications Limited Popkorn PR Plus Communication Private Limited Subsidiary Interest paid Approved 4.40 0.00 0.00
11 Value 360 Communications Limited Smartube Entertainment Private Limited Subsidiary Investment Approved 0.00 1.00 1.00 Investment 0 NA Secured Equity Investment
12 Value 360 Communications Limited Irida Interactive Private Limited Promoters Group Interest received Approved 16.87 0.00 0.00
13 Value 360 Communications Limited Irida Interactive Private Limited Promoters Group Loan Approved 67.29 406.60 473.89 Loan 8.00 NA Unsecured Business Operation
14 Value 360 Communications Limited Popkorn PR Plus Communication Private Limited Subsidiary Sale of goods or services Approved 161.59 0.00 187.44
15 Value 360 Communications Limited Popkorn PR Plus Communication Private Limited Subsidiary Inter-corporate deposit Approved 445.06 (1.11) 443.95 Inter-corporate deposit 8.00 NA Unsecured Business Operation
16 Value 360 Communications Limited Smartube Entertainment Private Limited Subsidiary Interest received Approved 15.80 0.00 0.00
17 Value 360 Communications Limited Irida Interactive Private Limited Promoters Group Investment Approved 0.00 234.10 234.10 Investment 0 NA Secured Equity Investment
18 Value 360 Communications Limited Popkorn PR Plus Communication Private Limited Subsidiary Investment Approved 0.00 50.12 50.12 Investment 0 NA Secured Equity Investment
19 Value 360 Communications Limited Irida Interactive Private Limited Subsidiary Sale of goods or services Approved 0.00 48.75 48.56
20 Value 360 Communications Limited Popkorn PR Plus Communication Private Limited Subsidiary Advance Approved 1.70 5.10 6.80 Advance 0 NA Unsecured Business Operation
21 Value 360 Communications Limited Smartube Entertainment Private Limited Subsidiary Loan Approved 14.22 391.72 405.94 Loan 8.00 NA Unsecured Business Operation
22 Value 360 Communications Limited Mr. Kunal Kishore Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 3.40 3.40
23 Value 360 Communications Limited Mr. Gaurav Patra Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 3.33 3.33
24 Value 360 Communications Limited Mrs. Manisha Chaudhary Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 3.27 3.27
25 Popkorn PR Plus Communication Pvt Ltd Irida Interactive Pvt Ltd Promoters Group Sale of goods or services Approved 0.00 (0.95) (1.19)
26 Popkorn PR Plus Communication Pvt Ltd Irida Interactive Pvt Ltd Promoters Group Purchase of goods or services Approved 0.00 1.28 1.28
27 Smartube Entertainment Private Limited Popkorn PR Plus Communication Pvt Ltd Fellow Susidiary Interest paid Approved 1.52 0.00 0.00
28 Smartube Entertainment Private Limited Popkorn PR Plus Communication Pvt Ltd Fellow Susidiary Inter-corporate deposit Approved 1.37 37.71 39.08 Inter-corporate deposit 8.00 NA Unsecured Business Operation
29 Popkorn PR Plus Communication Pvt Ltd Mr. Kunal Kishore Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 0.03 0.03
30 Popkorn PR Plus Communication Pvt Ltd Mr. Gaurav Patra Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 0.03 0.03
31 Popkorn PR Plus Communication Pvt Ltd Mrs. Manisha Chaudhary Key Management Person of Entity or Parent Any other transaction Share Capital Approved 0.00 0.03 0.03
Total value of transaction during the reporting period 993.80