DAPS ADVERTISING LIMITED — Reporting period: Half-Year & Year Ended 31st March, 2026 (with comparative figures for 31st March, 2025 and half-year ended 30th September, 2025)
| Particulars |
As at 31.03.2026
Audited |
As at 31.03.2025
Audited |
| A. EQUITY & LIABILITIES |
|
|
| 1. Shareholders’ Fund |
|
|
| a) Share Capital |
517.49 |
517.49 |
| b) Reserves & Surplus |
1,284.14 |
1,159.07 |
| Shareholder Funds (A) |
1,801.63 |
1,676.56 |
| 2. Non-Current Liabilities |
|
|
| a) Long Term Borrowings |
1.32 |
7.18 |
| b) Deferred Tax Liabilities (Net) |
2.12 |
1.68 |
| Non-Current Liabilities (B) |
3.44 |
8.86 |
| 3. Current Liabilities |
|
|
| a) Short Term Borrowings |
141.35 |
5.65 |
| b) Trade Payables |
|
|
| total outstanding dues of micro enterprises & small enterprises |
– |
– |
| total outstanding dues of creditors other than micro enterprises & small enterprises |
383.19 |
320.25 |
| c) Other Current Liabilities |
42.19 |
59.73 |
| d) Short Term Provisions |
26.65 |
15.75 |
| Current Liabilities (C) |
593.38 |
401.38 |
| TOTAL EQUITY & LIABILITIES (A+B+C) |
2,398.45 |
2,086.80 |
| B. ASSETS |
|
|
| ————————————– |
—————————– |
—————————– |
| 1. Non-Current Assets |
|
|
| a) Property, Plant and Equipments & Intangible Assets |
|
|
| – Property, Plant and Equipments |
258.56 |
242.38 |
| – Intangible Assets |
1.02 |
1.53 |
| b) Non Current Investments |
3.68 |
3.68 |
| c) Other Non Current Assets |
88.28 |
43.44 |
| Non-Current Assets (A) |
351.54 |
291.03 |
| 2. Current Assets |
|
|
| a) Trade Receivables |
947.33 |
861.38 |
| b) Cash and Bank Balances |
982.07 |
795.18 |
| c) Short Term Loans and Advances |
73.92 |
99.58 |
| d) Other Current Assets |
43.59 |
39.63 |
| Current Assets (B) |
2,046.91 |
1,795.77 |
| TOTAL ASSETS (A+B) |
2,398.45 |
2,086.80 |
| Particulars |
Half-Year Ended Audited 31.03.2026 |
Half-Year Ended Unaudited 30.09.2025 |
Half-Year Ended Audited 31.03.2025 |
Year Ended Audited 31.03.2026 |
Year Ended Audited 31.03.2025 |
| 1. Income : |
|
|
|
|
|
| Revenue from Operations |
1,233.06 |
983.94 |
1,104.93 |
2,217.00 |
1,907.01 |
| Other Income |
29.77 |
24.63 |
23.96 |
54.40 |
51.82 |
| Total Income |
1,262.83 |
1,008.57 |
1,128.89 |
2,271.40 |
1,958.83 |
| 2. Expenditure : |
|
|
|
|
|
| Cost of Services Rendered |
988.01 |
815.79 |
865.61 |
1,803.80 |
1,522.47 |
| Employee Benefits Expenses |
74.61 |
71.65 |
72.44 |
146.26 |
143.09 |
| Finance Cost |
3.49 |
3.91 |
2.79 |
7.40 |
2.84 |
| Depreciation & Amortisation Expense |
18.31 |
14.30 |
15.49 |
32.61 |
27.43 |
| Other Expenses |
57.30 |
42.81 |
68.15 |
100.10 |
104.49 |
| Total Expenses |
1,141.71 |
948.46 |
1,024.48 |
2,090.17 |
1,800.32 |
| Profit Before Exceptional & Extraordinary Items and Tax |
121.12 |
60.11 |
104.41 |
181.23 |
158.51 |
| Exceptional Items |
– |
– |
– |
– |
– |
| Profit from ordinary activities before Extraordinary Items and Tax |
121.12 |
60.11 |
104.41 |
181.23 |
158.51 |
| Extraordinary Items |
– |
– |
– |
– |
– |
| Profit Before Tax |
121.12 |
60.11 |
104.41 |
181.23 |
158.51 |
| Income Tax Expenses: |
|
|
|
|
|
| Current Tax |
30.45 |
14.89 |
25.90 |
45.34 |
39.19 |
| Deferred Tax |
0.01 |
0.43 |
0.37 |
0.44 |
0.70 |
|
30.46 |
15.32 |
26.27 |
45.78 |
39.89 |
| Profit/(Loss) for the Period/Year |
90.66 |
44.79 |
78.14 |
135.45 |
118.62 |
| Earning per Equity Share on Profit for the Period/Year (Rs.) – Basic & Diluted |
1.75 |
0.87 |
1.51 |
2.62 |
2.29 |
| Particulars |
|
Year Ended |
|
|
|
31.03.2026 |
31.03.2025 |
|
|
Audited |
Audited |
| A. CASH FLOW FROM OPERATING ACTIVITIES: |
|
|
|
| Profit Before Tax |
|
181.23 |
158.51 |
| Adjusted for : |
|
|
|
| Depreciation & Amortisation Expenses |
|
32.61 |
27.43 |
| Interest Income |
|
(54.40) |
(38.55) |
| Finance Cost |
|
7.40 |
2.84 |
| Operating Profit before Working Capital Changes |
(i) |
166.84 |
150.23 |
| Adjusted for : |
|
|
|
| Increase/(Decrease) in Trade Payables |
|
62.95 |
89.97 |
| Increase/(Decrease) in Other Current Liabilities |
|
(17.55) |
21.46 |
| Increase/(Decrease) in Provisions |
|
11.33 |
9.99 |
| (Increase)/Decrease in Trade Receivables |
|
(85.95) |
43.32 |
| (Increase)/Decrease in Short Term Advances |
|
25.66 |
(2.79) |
| (Increase)/Decrease in Other Current Assets |
|
(3.96) |
1.87 |
|
(ii) |
(7.52) |
163.82 |
| Cash Generated from Operations |
(i+ii) |
159.32 |
314.05 |
| Income Tax |
|
(45.87) |
(39.19) |
| Net Cash Flow from Operating Activities |
(A) |
113.45 |
274.86 |
| B. CASH FLOW FROM INVESTING ACTIVITIES: |
|
|
|
| Purchase of Fixed Assets |
|
(48.28) |
(48.94) |
| Investment in Gold & Bullions |
|
– |
(3.68) |
| Interest Income |
|
54.40 |
38.55 |
| (Increase)/Decrease in Security Deposits |
|
(44.84) |
1.85 |
| Net Cash Flow used in Investing Activities |
(B) |
(38.72) |
(12.22) |
| C. CASH FLOW FROM FINANCING ACTIVITIES: |
|
|
|
| Increase/(Decrease) in Long Term Borrowings |
|
(5.86) |
(5.17) |
| Increase/(Decrease) in Short Term Borrowings |
|
135.71 |
(0.01) |
| Dividend Paid |
|
(10.29) |
(7.76) |
| Finance Cost |
|
(7.40) |
(2.84) |
| Net Cash Flow generated from Financing Activities |
(C) |
112.16 |
(15.78) |
| Net Increase in Cash & Cash Equivalent |
(A+B+C) = (D) |
186.89 |
246.86 |
| Opening Cash and Cash Equivalents |
(E) |
795.18 |
548.32 |
| Closing Cash and Cash Equivalents |
(D+E) |
982.07 |
795.18 |
| Name of the Company |
DAPS Advertising Limited |
| Annual Financial Results for year ended |
31^st^ March, 2026 |
| Type of Audit Observation |
Un-Modified |
