5116302025-07-012025-09-305116302025-09-305116302025-03-315116302025-04-012025-09-305116302025-07-012025-09-30in-capmkt:OtherExpenses1Member5116302025-07-012025-09-30in-capmkt:OtherExpenses2Member5116302025-04-012025-09-30in-capmkt:OtherExpenses1Member5116302025-04-012025-09-30in-capmkt:OtherExpenses2Member5116302025-07-012025-09-30in-capmkt:ReportableSegments1Member5116302025-07-012025-09-30in-capmkt:ReportableSegments2Member5116302025-04-012025-09-30in-capmkt:ReportableSegments1Member5116302025-04-012025-09-30in-capmkt:ReportableSegments2Member5116302025-07-012025-09-30in-capmkt:ReportableSegments1Member5116302025-07-012025-09-30in-capmkt:ReportableSegments2Member5116302025-04-012025-09-30in-capmkt:ReportableSegments1Member5116302025-04-012025-09-30in-capmkt:ReportableSegments2Member5116302025-07-012025-09-30in-capmkt:ReportableSegments1Member5116302025-09-30in-capmkt:ReportableSegments1Member5116302025-07-012025-09-30in-capmkt:ReportableSegments2Member5116302025-09-30in-capmkt:ReportableSegments2Member5116302025-07-012025-09-30in-capmkt:ReportableSegments1Member5116302025-09-30in-capmkt:ReportableSegments1Member5116302025-07-012025-09-30in-capmkt:ReportableSegments2Member5116302025-09-30in-capmkt:ReportableSegments2Member5116302025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15116302025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares511630SAMBHAAVNOTLISTEDINE699B01027SAMBHAAV MEDIA LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-04INRLakhsQuarterlySecond quarterMulti segment2025-11-1211:00:002025-11-1212:40:00trueCash Flow Indirect2025-07-012025-09-30UnauditedConsolidated100818000260000010341800024540000-10600011422000305700013562000696230001000120003406000034060000758500075850000-41790000000-4179000-63000-4242000-3118000-1061000-3181000-10610001911110001-0.02-0.0200-0.02-0.02NOTES: <BR> 1.Statement of standalone and consolidated cash flow is attached in Annexure – 3. <BR> 2.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. <BR> 3.The above results for the quarter and half year ended September 30, 2025 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on November 12, 2025. The Statutory Auditor of the company have reviewed the 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. <BR> 4.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. <BR> 5.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 September 30, 2025, and its performance for the quarter ended on that date as presented in these standalone and consolidated financial results. However, for the other assessment years 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 review report on the standalone and consolidated financial results for the quarter ended September 30, 2025, highlighting this matter. <BR> 6.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. 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. <BR> 7.The company has one subsidiary company (Ved Technoserve India Private Limited) as on September 30, 2025. Accordingly, the company has prepared its Consolidated Financial Statement. <BR> 8.Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period. <BR> 2025-04-012025-09-30UnauditedConsolidated193071000554200019861300043490000-10700023066000595800026837000138426000198529000840000840000704500070450000-69610000000-6961000-7000-6968000-4759000-2202000-4766000-22020001911110001-0.04-0.0400-0.04-0.04Broadcasting Expenses35000000Other expenses34623000Broadcasting Expenses65000000Other expenses73426000358408000000119334000000179680000004746000184426000024350006646030004123000018268300034150001363400054832000291700025748100019680005304300031661500000981218000191111000641126000832237000187190008509560003518000000433000004681800014400001118700000594450004045400030500023793000240980004124000686760001661000480000007081700000130262000981218000(a) Media and Allied Business70984000(b) Technology and Allied Business29834000(a) Media and Allied Business133141000(b) Technology and Allied Business5993000010081800019307100000100818000193071000(a) Media and Allied Business10857000(b) Technology and Allied Business4389000(a) Media and Allied Business13907000(b) Technology and Allied Business8965000152460002287200030550005955000878500016833000340600084000(a) Media and Allied Business401495000(b) Technology and Allied Business114575000516070000465149000981219000(a) Media and Allied Business56555000(b) Technology and Allied Business80080006456300065699000130262000Annexure A <BR> Statement of Standalone and Consolidated Unaudited Financial Results for the Quarter and half year ended September 30, 2025 <BR> 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. <BR> 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: <BR> (i) Media and Allied Business <BR> (ii) Technology and Allied Business <BR> Notes <BR> (i) The Segment information is prepared in conformity with the accounting policies adopted for preparing and presenting the financial statement. <BR> (ii) Above segment reports have been derived and prepared on the basis of reports and MIS generated by the Customized ERP Software. <BR> (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. <BR> (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). <BR> (v) Segment liabilities include current and non-current liabilities and exclude short-term and long-team borrowing, provision for tax (net) and deferred tax liabilities (net). <BR> (vi) Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period. <BR> 5958000425000-4724800000100820000001590000-22200002683700032180001590000000046340000000000-5266000-51820000004680000-56500000000000001377000000000000000003840400000046350000-9103000325590000000000001810200017970000595800000-2585700010520000105200023630003415000Item that will be reclassified subsequently to Profit & Loss-85000-85000Item that will be reclassified subsequently to Profit & Loss-10000-10000-22000-3000-63000-7000