SAMBHAAV2024-04-012024-06-30 SAMBHAAV2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member SAMBHAAV2024-06-30 SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SAMBHAAV2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SAMBHAAV2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member SAMBHAAV2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SAMBHAAV2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 511630 SAMBHAAV NOTLISTED Sambhaav Media Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-05 INR Lakhs First quarter 11:00:00 12:10:00 2024-08-12 2024-08-12 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 91358000.00 4039000.00 95397000.00 1714000.00 0.00 4000.00 9701000.00 3644000.00 14140000.00 67760000.00 96963000.00 -1566000.00 0.00 -1566000.00 0.00 -472000.00 -472000.00 0.00 -1094000.00 -500000.00 -126000.00 -374000.00 0.00 -1468000.00 -23000.00 -1491000.00 -891000.00 -577000.00 -914000.00 -577000.00 191111000.00 1 -0.01 -0.01 0.00 0.00 -0.01 -0.01 NOTES: 1. This statement has been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 2. The above results for the quarter ended June 30, 2024 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on August 12, 2024. The Statutory Auditor of the company have reviewed the financial results as per the Regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations, 2015 and Companies Act 2013 and have issued unmodified limited review report on the same. 3. The Company has identified two reportable operating segment - i.e. Media and Allied Services and Technology and Allied Services hence segment disclosure pertaining to IND AS 108 Segment Reporting has been reported in Annexure A. 4. The Income-Tax Department had carried out a search operation at the Company's various business premises and residential premises of promoters and certain key employees of the company, under Section 132 of the Income-tax Act, 1961 on September 08, 2021. The Company had made the necessary disclosures to the stock exchanges in this regard on September 12, 2021, in accordance with Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended). As of the date of issuing these financial results, the Company has received notices under Section 148 and / or Section 142(1)/143(2) of the Income Tax Act. 1961 for the assessment years 2021-22 & 2022-23. The Company has filed necessary response and/or appeal against the same. Management believes that these developments are unlikely to have a significant impact on the Company's financial position as of June 30, 2024, and its performance for the quarter ended on that date as presented in these standalone and consolidated financial results. However, due to the nature and complexity of the matter, the final outcome remains uncertain, making it currently impossible for the management to determine the potential impact, if any, on the results related to this issue. The statutory auditors have issued an Emphasis of Matter in their limited review report on the standalone and consolidated financial results for the quarter ended June 30, 2024, highlighting this matter. 5. The execution of the contract awarded by Gujarat State Road Transportation Corporation Limited (“GSRTC”) to Sambhaav Media Limited in respect of Implementation of Public Entertainment System (“The Contract”) on Build, Own & Operate basis was surrendered on 12.09.2022. The company was able to realise most of its inventory and trade receivables without any losses. The properties, plant and equipment have been transferred to “assets held for sale” at the values they are likely to realise and would be disposed of at the earliest. As per Ind AS 105 “Discontinued Operation”, the operations of the contract are considered as Discontinued Operations and the financials are presented for Continued Operations, with profitability of the Discontinued Operations disclosed as a separate line item. 6. The Figures of March 31, 2024 quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2024 and the unaudited published year to date figures up to December 31, 2023. 7. Exceptional item represents gain on sale of investment in joint venture. 8. Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period. Broadcasting Expenses 30000000.00 Other expenses 37760000.00 Media and Allied Business 57962000.00 Others 0.00 Technology and Allied Business 33396000.00 91358000.00 0.00 91358000.00 Media and Allied Business 1009000.00 Others 0.00 Technology and Allied Business 6117000.00 7126000.00 2123000.00 6570000.00 Annexure A Statement of Standalone and Consolidated Unaudited Financial Results for the Quarter ended June 30, 2024 The Chief Operating Decision Maker, i.e. the Board of Directors, has determined the operating segment based on the nature and services, risk and return, internal organization structure and internal performance reporting system. The Company is presently engaged in the business of print media, audio video media through its various mode of operations and Technology and Allied Business. Accordingly company has organized its operations into following categories: (i) Media and Allied Business (ii) Technology and Allied Business Notes (i) The Segment information is prepared in conformity with the accounting policies adopted for preparing and presenting the financial statement. (ii) Above segment reports have been derived and prepared on the basis of reports and MIS generated by the Customized ERP Software. Statutory auditor has not carried out detailed verification of the same and relied upon the MIS reports provided by the management. (iii) Unallocated income includes net gain on sale of investment and Property, Plant and Equipment, Rent Income, Unallocated Interest Income and net gain on financial assets mandatory measured at fair value through profit or loss. (iv) Segment assets include tangible, intangible, current and non-current assets and exclude current and non-current investment, deferred tax assets (net), cash and bank balance, fixed deposits and current tax (net). (v) Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period. -1567000.00 Media and Allied Business 559133000.00 Others 0.00 Technology and Allied Business 145412000.00 704545000.00 353103000.00 1057648000.00 Media and Allied Business 96913000.00 Others 0.00 Technology and Allied Business 25604000.00 122517000.00 86149000.00 208666000.00 Fair valuation of Investment in equity shares -30000.00 Re-measurement gains/ (losses) on post employment benefit plans 0.00 -30000.00 -7000.00 0.00