Board Meeting Details

The Board of Directors meeting was held on 13th November, 2026 from 02:00 PM to 05:30 PM at the registered office of the Company.

Key Decisions

1. The Board considered and approved the Un-Audited Standalone and Consolidated Financial Results of the Company for the quarter and half-year ended 30th September, 2026.

2. The Board reviewed and took on record the Auditor's Report on the Un-Audited Financial Results for the same period.

Standalone Financial Performance (All amounts in ₹ lakhs)

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹1243.47
  • Other Income: ₹58.03
  • Total Income: ₹1301.51
  • Total Expenses: ₹1451.15
  • Loss Before Tax: ₹149.64
  • Tax Expense: ₹47.75 (Current tax), ₹-3.60 (Deferred tax)
  • Net Loss: ₹193.78
  • Basic/Diluted EPS: ₹-1.11

Half-Yearly Performance (H1 FY2026)

  • Revenue from Operations: ₹2351.02
  • Other Income: ₹127.21
  • Total Income: ₹2478.24
  • Total Expenses: ₹2817.59
  • Loss Before Tax: ₹339.36
  • Net Loss: ₹334.50
  • Basic/Diluted EPS: ₹-1.91

Comparative Performance

  • Q2 FY2025: Net Loss of ₹214.89 lakh with revenue of ₹1479.61 lakh
  • H1 FY2025: Net Loss of ₹487.10 lakh with revenue of ₹2166.24 lakh
  • FY2026 (Audited): Net Profit of ₹332.97 lakh with revenue of ₹6663.14 lakh

Consolidated Financial Performance (All amounts in ₹ lakhs)

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹1403.68
  • Other Income: ₹63.27
  • Total Income: ₹1466.95
  • Total Expenses: ₹1962.38
  • Loss Before Tax: ₹495.43
  • Tax Expense: ₹57.11 (Current tax), ₹-2.58 (Deferred tax)
  • Net Loss: ₹549.96
  • Attributable to Parent: ₹565.57 loss
  • Attributable to NCI: ₹15.61 profit
  • Basic/Diluted EPS: ₹-3.23

Half-Yearly Performance (H1 FY2026)

  • Revenue from Operations: ₹2705.71
  • Other Income: ₹130.26
  • Total Income: ₹2835.97
  • Total Expenses: ₹3421.07
  • Loss Before Tax: ₹585.10
  • Net Loss: ₹615.81
  • Basic/Diluted EPS: ₹-3.73

Comparative Performance

  • Q2 FY2025: Net Loss of ₹352.58 lakh with revenue of ₹2082.60 lakh
  • H1 FY2025: Net Loss of ₹443.64 lakh with revenue of ₹5048.81 lakh
  • FY2026 (Audited): Net Profit of ₹790.15 lakh with revenue of ₹10969.45 lakh

Standalone Balance Sheet Position (as at 30.09.2026)

  • Total Assets: ₹8885.88 lakh (vs ₹8883.68 lakh as at 31.03.2026)
  • Property, Plant and Equipment: ₹351.80 lakh (vs ₹318.99 lakh)
  • Investments: ₹2584.65 lakh (unchanged)
  • Trade Receivables: ₹1139.21 lakh (vs ₹1834.76 lakh)
  • Loans: ₹3563.88 lakh (vs ₹2903.25 lakh)
  • Total Equity: ₹3853.41 lakh (vs ₹4187.91 lakh)
  • Share Capital: ₹2863.49 lakh (unchanged)
  • Other Equity: ₹989.92 lakh (vs ₹1324.42 lakh)
  • Borrowings (Non-current): ₹2240.53 lakh (vs ₹1639.98 lakh)
  • Borrowings (Current): ₹1300.65 lakh (vs ₹1389.40 lakh)

Consolidated Balance Sheet Position (as at 30.09.2026)

  • Total Assets: ₹12033.31 lakh (vs ₹12168.16 lakh as at 31.03.2026)
  • Property, Plant and Equipment: ₹434.53 lakh (vs ₹411.24 lakh)
  • Goodwill: ₹437.82 lakh (unchanged)
  • Investments: ₹1063.67 lakh (unchanged)
  • Trade Receivables: ₹2307.30 lakh (vs ₹2627.68 lakh)
  • Loans: ₹3571.64 lakh (vs ₹2903.25 lakh)
  • Total Equity: ₹4505.19 lakh (vs ₹5277.74 lakh)
  • Share Capital: ₹2863.49 lakh (unchanged)
  • Other Equity: ₹970.32 lakh (vs ₹1780.77 lakh)
  • Non-Controlling Interest: ₹671.38 lakh (vs ₹633.48 lakh)
  • Borrowings (Non-current): ₹3892.75 lakh (vs ₹2122.83 lakh)
  • Borrowings (Current): ₹1300.65 lakh (vs ₹0.00 lakh)

Cash Flow Statements

Standalone Cash Flow (H1 FY2026)

  • Net Cash from Operating Activities: ₹380.71 lakh
  • Net Cash from Investing Activities: ₹-774.38 lakh
  • Net Cash from Financing Activities: ₹393.96 lakh
  • Net Increase in Cash: ₹0.29 lakh
  • Cash at end of period: ₹2.23 lakh

Consolidated Cash Flow (H1 FY2026)

  • Net Cash from Operating Activities: ₹-2222.09 lakh
  • Net Cash from Investing Activities: ₹-766.29 lakh
  • Net Cash from Financing Activities: ₹2952.66 lakh
  • Net Decrease in Cash: ₹-35.72 lakh
  • Cash at end of period: ₹1.62 lakh

Segment Reporting

The Group operates in two reportable segments:

1. Broadcasting

2. Medicine

Segment Revenue (H1 FY2026)

  • Broadcasting: ₹2654.27 lakh
  • Medicine: Not separately disclosed for current period
  • Other: ₹51.44 lakh

Segment Results (H1 FY2026)

  • Broadcasting: ₹-132.77 lakh loss
  • Medicine: Not separately disclosed
  • Other: ₹-390.08 lakh loss

Subsidiary Information

The consolidated results include:

1. Broad Cast Equipment (India) Private Limited (62.37% holding)

2. Unayur Marketing Private Limited (99.51% holding)

Accounting Policies

  • Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Complies with Indian Accounting Standard 34 "Interim Financial Reporting"
  • Previous period figures have been regrouped/reclassified where necessary

Notes to Financial Results

1. Results reviewed by Audit Committee and approved by Board of Directors on 13th November 2026

2. Prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015

3. Company engaged in Broadcasting business (standalone), Group engaged in Broadcasting and Medicine businesses

#Tags: #SharplineBroadcast #Q2Results #SEBIDisclosure #RegulatoryCompliance #FinancialResults #Neutral