5116302025-10-012025-12-315116302025-12-315116302025-04-012025-12-315116302025-10-012025-12-31in-capmkt:OtherExpenses1Member5116302025-10-012025-12-31in-capmkt:OtherExpenses2Member5116302025-04-012025-12-31in-capmkt:OtherExpenses1Member5116302025-04-012025-12-31in-capmkt:OtherExpenses2Member5116302025-10-012025-12-31in-capmkt:ReportableSegments1Member5116302025-10-012025-12-31in-capmkt:ReportableSegments2Member5116302025-04-012025-12-31in-capmkt:ReportableSegments1Member5116302025-04-012025-12-31in-capmkt:ReportableSegments2Member5116302025-10-012025-12-31in-capmkt:ReportableSegments1Member5116302025-10-012025-12-31in-capmkt:ReportableSegments2Member5116302025-04-012025-12-31in-capmkt:ReportableSegments1Member5116302025-04-012025-12-31in-capmkt:ReportableSegments2Member5116302025-10-012025-12-31in-capmkt:ReportableSegments1Member5116302025-12-31in-capmkt:ReportableSegments1Member5116302025-10-012025-12-31in-capmkt:ReportableSegments2Member5116302025-12-31in-capmkt:ReportableSegments2Member5116302025-10-012025-12-31in-capmkt:ReportableSegments1Member5116302025-12-31in-capmkt:ReportableSegments1Member5116302025-10-012025-12-31in-capmkt:ReportableSegments2Member5116302025-12-31in-capmkt:ReportableSegments2Member5116302025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15116302025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15116302025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15116302025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares511630SAMBHAAVNOTLISTEDINE699B01027SAMBHAAV MEDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-19INRLakhsQuarterlyThird quarterMulti segment2026-01-2715:30:002026-01-2716:50:00Not applicablefalsefalseThere were no such event during the reporting period.2025-10-012025-12-31UnauditedStandalone101849000317100010502000021050000-2000105060002323000878600074763000984810006539000065390004000133600013400000519900000005199000-2997000220200019111100010.030.03000.030.031. 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> <BR> 2. The above results for the quarter and nine month ended December 31, 2025 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on January 27, 2026. 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> <BR> 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. <BR> <BR> 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 2018-19, 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 December 31, 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 December 31, 2025, highlighting this matter. <BR> <BR> 5. The Government of Gujarat has consolidated 29 existing labour legislation into a unified framework comprising four labour codes viz, Code on Wages, 2019, Code on Social Securities, 2020, Industrial Relation Code, 2020 and Occupational Safety, Health and Working Condition code, 2020(“Collectively referred to as New Labour Codes”). These codes have been made effective from November 21, 2025. The corresponding all supporting Rules under these codes yet to be notified. <BR> <BR> Based on the management’s assessment and actuarial valuation, the company has considered impact of gratuity liability arising from the implementation of the New Labour Codes. <BR> <BR> The Company will continue to monitor the finalisation of the relevant Central and State Rules and will account for any additional impacts in the period in which such Rules or clarifications are notified. <BR> <BR> 6. During the quarter, the company has exercised its right to convert its existing investment of Preference shares and Compulsory conversion of Debenture amounting to Rs. 1675.00 lakhs into equity shares of Gujarat News Broadcaster Private Limited (GNBPL). Upon conversion of existing preference shares and CCDS; the company acquires additional 21.93% equity share capital of GNBPL thereby increasing its overall shareholding into GNBPL to 36.85%. Accordingly, GNBPL becomes associate company of the company. <BR> <BR> 7. The company has one subsidiary company (Ved Technoserve India Private Limited) and one associate company (Gujarat News Broadcaster Private Limited) as on December 31, 2025. Accordingly, the company has prepared its Consolidated Financial Statement. <BR> <BR> 8. Figures of previous reporting periods have been regrouped/ reclassified wherever necessary to correspond with the figures of the current reporting period. <BR> 2025-04-012025-12-31UnauditedStandalone2733600001041000028377000058870000-110000293650008279000262210002001380002697800001399000001399000062400004002000102420000374800000003748000-300700074100019111100010.020.02000.020.02Broadcasting Expenses45000000Other expenses29763000Broadcasting Expenses110000000Other expenses90138000(a) Media and Allied Business89626000(b) Technology and Allied Business12223000(a) Media and Allied Business222768000(b) Technology and Allied Business5059200010184900027336000000101849000273360000(a) Media and Allied Business16454000(b) Technology and Allied Business112000(a) Media and Allied Business30361000(b) Technology and Allied Business14746000165660004510700023230008279000770400022838000653900013990000(a) Media and Allied Business416805000(b) Technology and Allied Business26101000442906000533190000976096000(a) Media and Allied Business61556000(b) Technology and Allied Business70080006856400070435000138999000Annexure A <BR> Statement of Standalone and Consolidated Unaudited Financial Results for the Quarter and nine month ended December 31, 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> Item that will not be reclassified subsequently to Profit & Loss-3954000-3954000Item that will not be reclassified subsequently to Profit & Loss-3954000-3954000-995000-995000Item that will be reclassified subsequently to Profit & Loss-54000-54000Item that will be reclassified subsequently to Profit & Loss-64000-64000-16000-16000-2997000-3007000