DAPS Advertising Limited disclosed its unaudited financial results for the half-year ended September 30, 2026, pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights (₹ in Lakhs)

Income Statement:

  • Revenue from Operations: ₹936.62 (H1 FY27) vs ₹983.94 (H1 FY26) and ₹1,233.06 (H2 FY26)
  • Other Income: ₹22.80 (H1 FY27) vs ₹24.63 (H1 FY26)
  • Total Income: ₹959.42 (H1 FY27) vs ₹1,008.57 (H1 FY26)

Expenditure Breakdown:

  • Cost of Services Rendered: ₹749.36
  • Employee Benefits Expenses: ₹80.20
  • Finance Cost: ₹1.54
  • Depreciation & Amortisation Expense: ₹16.17
  • Other Expenses: ₹46.30
  • Total Expenses: ₹893.57

Profitability:

  • Profit Before Tax: ₹65.85 (H1 FY27) vs ₹60.11 (H1 FY26)
  • Income Tax Expenses: ₹16.40 (Current Tax: ₹15.72, Deferred Tax: ₹0.68)
  • Profit for the Period: ₹49.45 (H1 FY27) vs ₹44.79 (H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.96 (H1 FY27) vs ₹0.87 (H1 FY26)

Balance Sheet Position (as at September 30, 2026)

Equity & Liabilities (₹ in Lakhs):

  • Share Capital: ₹517.49 (unchanged from March 31, 2026)
  • Reserves & Surplus: ₹1,333.59 (vs ₹1,284.14 as at March 31, 2026)
  • Shareholder Funds: ₹1,851.08 (vs ₹1,801.63)
  • Non-Current Liabilities: ₹2.80 (vs ₹3.44)
  • Current Liabilities: ₹374.87 (vs ₹593.38)
  • Total Equity & Liabilities: ₹2,228.75 (vs ₹2,398.45)

Assets (₹ in Lakhs):

  • Non-Current Assets: ₹347.86 (vs ₹351.54)
  • Property, Plant and Equipment: ₹270.60
  • Intangible Assets: ₹32.75
  • Non-Current Investments: ₹3.68
  • Other Non-Current Assets: ₹69.83
  • Current Assets: ₹1,880.89 (vs ₹2,046.91)
  • Trade Receivables: ₹1,042.73 (vs ₹947.33)
  • Cash and Bank Balances: ₹671.58 (vs ₹982.07)
  • Short Term Loans and Advances: ₹75.53 (vs ₹73.92)
  • Other Current Assets: ₹91.05 (vs ₹43.59)

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

  • Cash Flow from Operating Activities: (₹192.09)
  • Cash Flow from Investing Activities: ₹21.73
  • Cash Flow from Financing Activities: (₹140.13)
  • Net Decrease in Cash & Cash Equivalents: (₹310.49)
  • Opening Cash Balance: ₹982.07
  • Closing Cash Balance: ₹671.58

Key Operational Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 12, 2026.

2. Statutory Auditors B.M. Chaturvedi & Co. conducted a limited review as per Regulation 33 of SEBI LODR Regulations, 2015.

3. Revenue decline attributed to reduced print media activity, partially offset by improved outdoor media activity.

4. Business mix changes resulted in improved profitability despite lower revenue.

5. The company has only one reportable business segment (Advertising).

6. The company is exempt from adopting IND-AS as it is listed on SME platform.

7. Figures for previous periods have been reclassified/regrouped where necessary.