FROG2024-07-012024-09-30 FROG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member FROG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member FROG2024-09-30 FROG2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 FROG NOTLISTED INE385O01018 Frog Cellsat Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-10-19 2024-10-14 INR Lakhs Half yearly Single segment Manufacturing and installation of in-building coverage solutions and mobile network accessories for mobile service providers and operators 16:00:00 17:30:00 2024-10-19 2024-10-19 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 797178000.00 27359000.00 824537000.00 490884000.00 0.00 -32549000.00 53790000.00 1248000.00 23388000.00 222187000.00 758948000.00 65589000.00 0.00 65589000.00 278000.00 65867000.00 3558000.00 10972000.00 14530000.00 51337000.00 0.00 0.00 0.00 51337000.00 51337000.00 15482250000000.00 10 3.32 3.32 0.00 0.00 0.00 Notes on Standalone Financial Results: 1 The unaudited standalone Financial Results for the Quarterly and Half yearly periods ended on September 30th, 2024 have been reviewed and recommended by the Audit Committee. These results were subsequently approved by the Board of Directors of the Company during their respective meetings held on October 19th, 2024. 2 The Statutory auditors of the company have carried out limited review of these results and the unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time. 3 The Board of Directors of company approved the Employee Stock Purchase Scheme 2023 (ESPS) during the Board Meeting held on 28th May, 2023 and same scheme was subsequently approved by members during the Annual General Meeting held on 8th August, 2023. The aggregate no. of shares under this Scheme shall not exceed 3,13,780 Equity Shares of Face Value of Rs. 10.00 each fully paid up.The members of the company approved the ESPS Scheme, 2023 of the company and grant of shares to the employees of the company and the employees of the subsidiary(ies) of the company (within India or outside India) under the company's ESPS Scheme, 2023 through postal ballot on 17th December, 2023. The company alloted 46,650 shares to its employees and employees of its subsidiary which were approved by Board of Directors in the Board Meeting held on August 12th, 2024. For the quarter ended September 30th, 2024 an amount of Rs. 128.48 lakhs have been recorded as employee benefit expenses. 4 As the Company collectively operates only in one business segment i.e. 'manufacturing and installation of in-building coverage solutions and mobile network accessories for mobile service providers and operators', hence it is reporting its results in single segment. The Company operates in a single geographical segment i.e. domestic. 5 Mr Umesh Singh was appointed as Deputy CEO w.e.f. August 12th, 2024. 6 Mr. Rajat Sharma was appointed as the Company Secretary and Compliance Officer of the Company w.e.f. July 1st, 2024. Installation Cost 155534000.00 Other Expenditure 66653000.00 154823000.00 1229197000.00 1384020000.00 0.00 0.00 21822000.00 21822000.00 0.00 64495000.00 337428000.00 82641000.00 496000.00 485060000.00 1890902000.00 728346000.00 41927000.00 770273000.00 5835000.00 10036000.00 33028000.00 52903000.00 872075000.00 516000.00 403865000.00 307215000.00 103219000.00 0.00 165114000.00 38898000.00 1018827000.00 1890902000.00 7 The PLI income of Rs.109.20 lakhs has been recognised during the six month period ended September 30th, 2024. The PLI income of Rs. 67.34 lakhs has been recognized in the quarter ended September 30th, 2024 based on management's judgment as the company expects to meet all the necessary conditions to receive the PLI incentive income by the year-end including additional investment on the basis of its past experience. Therefore, the PLI incentive income for the eligible sales for the quater has been recognized in the books. 8 The R&D Expenditure of Rs. 111.87 Lakhs has been capitalised during the six month period ended September 30th, 2024. R&D Expenditure of Rs. 61.67 Lakhs has been capitalised in books in the quarter ended September 30th, 2024 based on management's judgement and based on the past experience of the company that the new products would fulfil the necessary conditions for capitalising the R&D expenditure. 9 The case of Unitech Limited has seen significant progress recently, especially regarding the interests of homebuyers. The Hon'ble Supreme Court of India has issued multiple judgments in favor of homebuyers. The board of Unitech Limited has now been reconstituted by the Hon'ble Supreme Court of India. The construction of buildings has also resumed, and the refund process has started, with priority given to specific categories such as senior citizens, ex-employees, and persons with disabilities. Considering these developments and the improved prospects of recovering the advance previously paid for the purchase of a flat, the management has reassessed the recoverability of the said advance. Consequently, the provision of Rs.221.01 crore, which was earlier created against the advance with Unitech Limited, has been written back. 10 The results of the company are available at the Company's website and website of stock exchange where the Equity shares of the Company are listed (www.nseindia.com). 11 No Investor's complaints were recorded or received during the half year ended 30th September, 2023. 12 Previous Year / Period figures have been recasted/regrouped/reclassified wherever considered necessary to make it comparable with the current period. -936000.00 23388000.00 0.00 0.00 -1000.00 0.00 0.00 0.00 4375000.00 0.00 26828000.00 -146009000.00 1033000.00 -56460000.00 309932000.00 2861000.00 0.00 111357000.00 138185000.00 203774000.00 0.00 0.00 0.00 13041000.00 0.00 190733000.00 0.00 0.00 190733000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1000.00 1563000.00 0.00 -54023000.00 0.00 -52430000.00 0.00 0.00 -52430000.00 466000.00 0.00 0.00 0.00 46922000.00 0.00 628000.00 0.00 0.00 -47084000.00 0.00 0.00 -47084000.00 91219000.00 0.00 91219000.00 12000000.00 103219000.00