INTEGRATED FILING — Other than Banks



General information about company

Scrip code 123456
NSE Symbol ASPIRE
MSEI Symbol NOTLISTED
ISIN INE0S7801010
Name of Company ASPIRE & INNOVATIVE ADVERTISING LIMITED
Type of company SME
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 26-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 TRADING
Start date and time of board meeting 30-May-2025   01:00:00
End date and time of board meeting 30-May-2025   09:10:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
NA


Financial Results — Other than Bank
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-Oct-2024 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 Standalone Standalone
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 Revenue From Operations
Revenue from operations 668675000 1669533000
Other income 15240000 30428000
Total Income 683915000 1699961000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 380108000 871160000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -247000 51600000
(d) Employee benefit expense 23209000 50562000
(e) Finance costs 2926000 5999000
(f) Depreciation and amortisation expense 3677000 5123000
(g) Other Expenses
1 0ther expenses 253066000 664997000
Total other expenses 253066000 664997000
Total expenses 662739000 1649441000
3 Profit before exceptional and extraordinary items and tax 21176000 50520000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 21176000 50520000
6 Extraordinary items 0 0
7 Profit before tax 21176000 50520000
8 Tax Expense
Current tax 8364000 13162000
Deferred tax -4461000 -1518000
Total tax expenses 3903000 11644000
9 Net Profit Loss for the period from continuing operations 17273000 38876000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 17273000 38876000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 17273000 38876000
17 Details of equity share capital
Paid-up equity share capital 151780000 151780000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 340888000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.14 2.57
Diluted earnings (loss) per share from continuing and discontinued operations 1.12 2.53
20 Debt equity ratio 0.0 0.0029
21 Debt service coverage ratio 0.0 0.0097
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 50520000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 2803000
Adjustments for depreciation and amortisation expense 5123000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 10000
Adjustments for share-based payments 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 -38446000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) -30530000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 51600000
Adjustments for decrease (increase) in trade receivables 295155000
Adjustments for decrease (increase) in other current assets -62458000
Adjustments for increase (decrease) in trade payables -269254000
Adjustments for increase (decrease) in other current liabilities -20914000
Adjustments for provisions 12085000
Total adjustments for working capital 6214000
Total adjustments for reconcile profit (loss) -24316000
Net cash flows from (used in) operations 26204000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 19647000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 6557000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 6557000
4 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 -1500000
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 2536000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 10000
Interest received 3196000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -830000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -830000
Cash flows from used in financing activities
Proceeds from issuing shares 136806000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -40243000
Repayments of borrowings 0
Dividends paid 0
Interest paid 5999000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -58104000
Net cash flows from (used in) financing activities before extraordinary items 32460000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 32460000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 38187000
6 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 38187000
Cash and cash equivalents cash flow statement at beginning of period 127952000
Cash and cash equivalents cash flow statement at end of period 166139000


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 151780000
Reserves and surplus 340888000
Money received against share warrants
Total shareholders' funds 492668000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 13938000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 4370000
Total non-current liabilities 18308000
6 Current liabilities
Short-term borrowings 76330000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 5015000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 175603000
Total Trade payable 180618000
Other current liabilities 187426000
Short-term provisions 1174000
Total current liabilities 445548000
Total equity and liabilities 956524000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 11055000
Producing properties
Intangible assets 87000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 11142000
ii Non-current investments 4500000
v Deferred tax assets (net) 7714000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 117610000
viii Other non-current assets 1159000
Total non-current assets 142125000
Current assets
Current investments 190000
Inventories 217900000
Trade receivables 307234000
Cash and cash equivalents 166139000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 55000000
Other current assets 67936000
Total current assets 814399000
Total assets 956524000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results are audited or unaudited Audited 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


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)
Total value of transaction during the reporting period