| 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 | Consolidated |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 3,583.85 | 6,896.01 | |
| Other income | 20.31 | 43.19 | |
| Total Income | 3,604.16 | 6,939.20 | |
| 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 | 1,626.11 | 3,153.85 |
| (e) | Finance costs | 157.57 | 394.31 |
| (f) | Depreciation and amortisation expense | 60.86 | 112.82 |
| (g) | Other Expenses | ||
| 1 | Other expenses | 587.53 | 1,072.12 |
| 2 | Cost of Service | 494.30 | 796.69 |
| Total other expenses | 1,081.83 | 1,868.81 | |
| Total expenses | 2,926.37 | 5,529.79 | |
| 3 | Profit before exceptional and extraordinary items and tax | 677.79 | 1,409.41 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 677.79 | 1,409.41 |
| 6 | Extraordinary items | (2.25) | (2.25) |
| 7 | Profit before tax | 675.54 | 1,407.16 |
| 8 | Tax Expense | ||
| Current tax | 173.47 | 422.68 | |
| Deferred tax | 3.06 | (17.51) | |
| Total tax expenses | 176.53 | 405.17 | |
| 9 | Net Profit Loss for the period from continuing operations | 499.01 | 1,001.99 |
| 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 | 499.01 | 1,001.99 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 3.48 | (11.65) |
| 16 | Net profit (Loss) for the period | 502.49 | 990.34 |
| 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 | 2,541.60 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 4.12 | 8.12 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.12 | 8.12 | |
| 20 | Debt equity ratio | 0.400 | 0.400 |
| 21 | Debt service coverage ratio | 0.0 | -4.3800 |
| 22 | Interest service coverage ratio | 0.0 | 3.5400 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above Consolidated 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. Further, the audit of consolidated financial results for the year ended on March 31, 2026, in terms of Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended from time to time, has been carried out by the statutory auditor of the Holding Company. The statutory auditor have expressed an unmodified opinion on the aforesaid results. The statements includes the financial information of Value 360 Communications Limited (Holding Company) and Subsidiary Companies (Popkorn PR Plus Communication Private Limited and Smartube Entertainment Private Limited). 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 business activity of the group falls in single primary business segment. 8. The above figures are available on the website of holding 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. |
|---|
| 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 |
| 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 | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 1,409.41 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for depreciation and amortisation expense | 112.81 | |
| 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 | (27.63) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 85.18 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables | (1,270.50) | |
| Adjustments for decrease (increase) in other current assets | (160.21) | |
| Adjustments for increase (decrease) in trade payables | 238.18 | |
| Adjustments for increase (decrease) in other current liabilities | (29.04) | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | (1,221.57) | |
| Total adjustments for reconcile profit (loss) | (1,136.39) | |
| Net cash flows from (used in) operations | 273.02 | |
| Dividends received | 0.00 | |
| Interest paid | (394.31) | |
| Interest received | (33.42) | |
| Income taxes paid (refund) | 119.78 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 514.13 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 514.13 | |
| 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 | 66.41 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 1,122.04 | |
| 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 | 33.42 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (396.07) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (1,551.10) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (1,551.10) | |
| 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 | 833.78 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 394.31 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (92.79) | |
| Net cash flows from (used in) financing activities before extraordinary items | 703.68 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 703.68 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (333.29) | |
| 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 | (333.29) | |
| Cash and cash equivalents cash flow statement at beginning of period | 553.17 | |
| Cash and cash equivalents cash flow statement at end of period | 219.88 | |
| 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 | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 1,226.08 | ||
| Reserves and surplus | 2,541.60 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 3,767.68 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 4563000 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 937.39 | ||
| 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 | 220.55 | ||
| Total non-current liabilities | 1,157.94 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 964.67 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 179.05 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 351.57 | ||
| Total Trade payable | 530.62 | ||
| Other current liabilities | |||
| 1 | Other current liabilities | 724.24 | |
| Total of Other long-term liabilities | 724.24 | ||
| Short-term provisions | 521.59 | ||
| Total current liabilities | 2,741.12 | ||
| Total equity and liabilities | 7,712.37 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 224.97 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 49.35 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 1,995.65 | ||
| Total Property, Plant and Equipment and Intangible assets | 2,269.97 | ||
| ii | Non-current investments | 264.17 | |
| v | Deferred tax assets (net) | 124.36 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 473.89 | |
| Other non-current assets | |||
| 1 | Other Non Current Assets | 210.81 | |
| 2 | Goodwill | 256.83 | |
| Total of Other non-current assets | 467.64 | ||
| Total non-current assets | 3,600.03 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 0.00 | ||
| Trade receivables | 3,068.76 | ||
| Cash and cash equivalents | 219.88 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 0.00 | ||
| Other current assets | |||
| 1 | other current assets | 823.70 | |
| Total of Other current assets | 823.70 | ||
| Total current assets | 4,112.34 | ||
| Total assets | 7,712.37 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| 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. |
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| 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 | 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 | |||||||
| Net Segment Asset | |||||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | |||||||
| Net Segment Liabilities | |||||||
| Disclosure of notes on segments | |||||||