Century Business Media Limited H1 FY27 Financial Results Summary

Key Financial Performance (Half Year Ended September 30, 2026)

Income Statement Highlights:

  • Revenue from Operations: ₹2609.34 lakhs (vs. ₹2143.86 lakhs in H1 FY26, +22% YoY)
  • Other Income: ₹25.07 lakhs (vs. ₹16.72 lakhs in H1 FY26)
  • Total Income: ₹2634.41 lakhs (vs. ₹2160.58 lakhs in H1 FY26, +22% YoY)
  • Total Expenses: ₹2182.69 lakhs (vs. ₹1751.09 lakhs in H1 FY26)
  • Profit Before Tax: ₹451.72 lakhs (vs. ₹409.50 lakhs in H1 FY26, +10% YoY)
  • Total Tax Expense: ₹114.69 lakhs
  • Net Profit: ₹337.03 lakhs (vs. ₹303.97 lakhs in H1 FY26, +11% YoY)

Breakdown of Revenue from Operations:

  • Sales of Flex Printing: ₹45.98 lakhs
  • Advertising Display Charges: ₹169.94 lakhs
  • Advertising & Branding Income: ₹2365.90 lakhs (less discount of ₹0.18 lakhs)
  • Flex Installation: ₹27.69 lakhs

Expense Composition:

  • Cost of Material Consumed: ₹85.85 lakhs
  • Purchases of Services: ₹1697.15 lakhs (primarily hoarding display expenses)
  • Employee Benefits Expense: ₹162.29 lakhs
  • Finance Costs: ₹35.73 lakhs
  • Depreciation and Amortization: ₹58.00 lakhs
  • Other Expenses: ₹143.66 lakhs

Balance Sheet Position (as at September 30, 2026)

Equity and Liabilities:

  • Share Capital: ₹876.13 lakhs (increased from ₹644.93 lakhs as at March 31, 2026)
  • Reserves and Surplus: ₹2822.03 lakhs (increased from ₹1157.27 lakhs)
  • Long-term Borrowings: ₹436.32 lakhs (decreased from ₹538.97 lakhs)
  • Short-term Borrowings: ₹233.08 lakhs
  • Trade Payables: ₹101.23 lakhs (including ₹41.51 lakhs to MSMEs)
  • Other Current Liabilities: ₹153.57 lakhs

Assets:

  • Property, Plant and Equipment: ₹628.99 lakhs (net block)
  • Capital Work-in-Progress: ₹5.49 lakhs
  • Deferred Tax Assets: ₹7.84 lakhs
  • Other Non-Current Assets: ₹740.89 lakhs (primarily term deposits)
  • Trade Receivables: ₹1663.67 lakhs
  • Cash and Bank Balances: ₹1467.53 lakhs (significant increase from ₹360.04 lakhs)
  • Short-term Loans and Advances: ₹141.10 lakhs

Capital Structure Changes

  • Paid-up Equity Share Capital increased from ₹644.93 lakhs to ₹876.13 lakhs
  • Shares outstanding increased from 6,449,280 to 8,761,280 equity shares of ₹10 each
  • Share Premium Account increased significantly from ₹46.40 lakhs to ₹1374.14 lakhs
  • Total issuance during period: ₹231.20 lakhs in share capital plus substantial premium

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Generated from Operations: ₹209.84 lakhs
  • Cash Used in Investing Activities: ₹16.97 lakhs
  • Cash from Financing Activities: ₹1420.55 lakhs (primarily from share issuance)
  • Net Increase in Cash: ₹1107.50 lakhs
  • Closing Cash Balance: ₹1467.53 lakhs

Key Notes and Additional Information

Share Capital Details:

  • Authorized Capital: 10,000,000 equity shares of ₹10 each (₹1000.00 lakhs)
  • Issued, Subscribed and Paid-up: 8,761,280 equity shares of ₹10 each (₹876.13 lakhs)
  • The company has only one class of equity shares with voting rights

Borrowings Breakdown:

  • Secured Term Loan: ₹0.00 lakhs (repaid from ₹132.51 lakhs)
  • Unsecured Loans from Related Parties: ₹11.43 lakhs (from Raunak Agri Farm Products Pvt. Ltd.)
  • Unsecured Loans from Corporate Entities: ₹424.89 lakhs (from Dagmar Media (P) Ltd.)
  • Cash Credit Facility with UCO Bank: ₹233.08 lakhs (secured against stock and book debt)

Significant Asset Movements:

  • Term Deposits with banks: ₹708.42 lakhs in non-current assets, ₹73.47 lakhs in other bank balances
  • Trade Receivables include ₹81.41 lakhs in disputed but considered good amounts
  • Property, Plant and Equipment includes hoarding & unipole assets valued at ₹53,475,101.83

Taxation:

  • Current Tax Provision: ₹116.92 lakhs
  • Deferred Tax: ₹2.23 lakhs
  • Total Tax Expense: ₹114.69 lakhs
  • Effective tax rate: 25.4%

Corporate Governance:

  • Results reviewed by Audit Committee and approved by Board of Directors on November 10, 2026
  • Board meeting duration: 11:30 AM to 3:25 PM
  • Statutory Auditors (Lodha Patel Wadhwa & Co.) issued unmodified limited review report
  • Financial statements prepared under Companies Act, 2013 and applicable Accounting Standards

Earnings Per Share:

  • Basic EPS: ₹5.10 (not annualized)
  • Diluted EPS: ₹5.10 (not annualized)
  • Face value per share: ₹10