CRYSTAL BUSINESS SYSTEM LIMITED (Formerly known as SADHNA BROADCAST LIMITED) — Quarter and year ended 31st March 2026
Balance Sheet as at 31st March 2026 (Amount in Lakhs, except stated otherwise)
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| (a) Property Plant and Equipment | 117.83 | 145.25 |
| (b) Intangible asset | ||
| Work in Progress | 6.82 | 8.82 |
| (c) Financial Assets | ||
| (i) Loans | 240.76 | 236.00 |
| (ii) Investment | 508.91 | 535.05 |
| (d) Deferred tax assets (net) | 10.77 | 21.77 |
| (e) Other non-current assets | 79.10 | 79.10 |
| Total – Non-current assets | 964.20 | 1025.99 |
| 2. Current assets | ||
| (a) Financial Assets | ||
| (i) Trade receivables | 886.54 | 578.03 |
| (ii) Loans and advances | 151.66 | 593.98 |
| (iii) Cash and cash equivalents | 25.61 | 8.97 |
| (b) Other current assets | 221.95 | 251.58 |
| Total – Current assets | 1285.75 | 1432.56 |
| TOTAL-ASSETS | 2249.95 | 2458.55 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Share capital | 1002.65 | 1002.65 |
| (b) Other Equity | 506.77 | 521.24 |
| Total Equity | 1509.43 | 1523.90 |
| 2. Non-Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Loans | 221.88 | 234.88 |
| Total – Non- Current liabilities | 221.88 | 234.88 |
| 3. Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Loans | 60.11 | 147.97 |
| (ii) Trade payables | 396.31 | 421.40 |
| (iii) Other Financial Liabilities | 10.17 | 6.11 |
| (b) Other current liabilities | 40.17 | 83.46 |
| (c) Current tax liabilities | 11.88 | 40.83 |
| Total – Current liabilities | 518.64 | 699.77 |
| TOTAL-EQUITY AND LIABILITIES | 2249.95 | 2458.55 |
| Name | Designation | DIN | Date | Place |
|---|---|---|---|---|
| Balmukund Tiwari | Managing Director | 02566883 | 15.05.2026 | New Delhi |
| Sonia Sharma | CFO | AAJFS7324R | 15.05.2026 | New Delhi |
Statement of Profit and Loss for the Quarter & Year ended 31st March, 2026 (Amount in Lakhs, except stated otherwise)
| S.No | Particulars | Current Quarter Ended 31-Mar-26 (Audited) | Previous Quarter Ended 31-Dec-25 (Un-Audited) | Corresponding Quarter Ended 31-Mar-25 (Audited) | Current Year to Date Figures for the Year Ended 31-Mar-26 (Audited) | Previous Year to Date Figures for the Year Ended 31-Mar-25 (Audited) | Year to date Figures for the year ended 31-Mar-24 (Audited) |
|---|---|---|---|---|---|---|---|
| I | Revenue from Operations | 459.94 | 89.92 | 645.90 | 868.32 | 1722.38 | 1541.00 |
| II | Other Income | 12.74 | 11.48 | 12.95 | 46.12 | 38.56 | 14.68 |
| III | Total Income from operations (net) | 472.68 | 101.41 | 658.85 | 914.44 | 1760.94 | 1555.67 |
| IV | Expenses | ||||||
| Operating Cost | 79.98 | 192.87 | 647.32 | 586.24 | 1168.73 | 1063.27 | |
| Cost of Materials consumed | 21.45 | 31.99 | 1.64 | ||||
| Purchases of stock-in-trade | 8.66 | 0.00 | |||||
| Changes in inventories of finished goods, work in progress and stock in trade | |||||||
| Employee Benefit expenses | 32.48 | 18.54 | 22.17 | 90.72 | 83.36 | 90.56 | |
| Finance costs | 5.27 | 2.54 | 5.94 | 10.89 | 12.87 | 1.23 | |
| Depreciation and amortisation expenses | 4.49 | 9.07 | 12.46 | 35.60 | 45.73 | 41.57 | |
| Other Expenses | 17.13 | 37.03 | 91.85 | 156.44 | 277.33 | 300.05 | |
| Total Expenses (IV) | 139.31 | 260.04 | 809.41 | 879.59 | 1625.02 | 1500.36 | |
| V | Profit/(Loss) before exceptional items (I-IV) | 333.36 | -158.63 | -150.55 | 34.55 | 135.92 | 55.31 |
| VI | Exceptional Items | -0.15 | 0.00 | -0.15 | 3.71 | ||
| VII | Profit/(Loss) before tax (V-VI) | 333.36 | -158.63 | -150.70 | 34.55 | 135.77 | 47.93 |
| VIII | Tax Expenses | ||||||
| (1) Current tax | 11.88 | – | 28.69 | 11.88 | 40.81 | 15.75 | |
| (2) Tax expense earlier year | 7.54 | 0.00 | 7.54 | 0.09 | |||
| (3) Deferred tax | 2.91 | 13.23 | -3.00 | 11.00 | 3.15 | -3.53 | |
| IX | Profit/(Loss) for the period from continuing operations (VII-VIII) | 318.57 | -171.86 | -126.56 | 11.67 | 90.55 | 33.61 |
| X | Profit/(Loss) for the period from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI | Tax expenses of discounted operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XII | Profit/(Loss) for the period from discontinuing operations (after tax) (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII | Profit/(Loss) for the period (IX-XII) | 318.57 | -171.86 | -126.56 | 11.67 | 90.55 | 33.61 |
| XIV | Other Comprehensive Income | ||||||
| A. (i) Items that will not be reclassified to profit or loss | -26.14 | -99.90 | -26.14 | -99.90 | 68.54 | ||
| (ii) Income tax related to items that will not be reclassified to profit or loss | 3.27 | 30.28 | 3.27 | 30.28 | -17.25 | ||
| B. (i) Items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | |||
| (ii) Income tax related to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | ||
| XV | Total Comprehensive Income for the period (XII-XIV) (Comprising profit/(loss) and other comprehensive income for the period) | 295.69 | -171.86 | -196.18 | -11.20 | 20.91 | 84.90 |
| XVI | Earning per Equity Share (for continuing operations): | ||||||
| (1) Basic | 0.32 | -0.17 | -0.13 | 0.01 | 0.09 | 0.08 | |
| (2) Diluted | 0.32 | -0.17 | -0.13 | 0.01 | 0.09 | 0.08 | |
| XVII | Earning per Equity Share (for discontinued operations): | ||||||
| (1) Basic | – | – | – | – | – | – | |
| (2) Diluted | – | – | – | – | – | – | |
| XVIII | Earning per Equity Share (for continuing and discontinued operations): | ||||||
| (1) Basic | 0.32 | -0.17 | -0.13 | 0.01 | 0.09 | 0.08 | |
| (2) Diluted | 0.32 | -0.17 | -0.13 | 0.01 | 0.09 | 0.08 |
| Name | Designation | DIN | Date | Place |
|---|---|---|---|---|
| BAL MUKUND TIWARI | Managing Director | 02540xxx66 | 15.05.2026 | New Delhi |
| Pawan Kumar Sharma | (Signature) | 15.05.2026 | New Delhi |
Statement of Audited Cash Flow Statement for the Year Ended 31st March 2026 (Amount in Lakhs, except stated otherwise)
| Sl No. | Particulars | For the Year Ended 31-March-2026 Audited | For the Year Ended 31-March-2025 Audited |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax and extraordinary items | 34.55 | 135.77 | |
| Add/ (Deduct): Adjustments for | |||
| a) Depreciation | 35.60 | 45.73 | |
| b) Non cash income | -46.12 | -38.56 | |
| c) Interest Income | 10.89 | – | |
| d) Interest Expense | – | 0.87 | |
| e) Other Adjustment | 34.93 | 143.82 | |
| Operating Profit before Working Capital Changes | |||
| Adjustments for (increase) / decrease in operating assets: | |||
| Trade Receivables | -308.51 | 4.27 | |
| Other current financial assets | 29.63 | 133.22 | |
| Other current non-financial assets | – | 10.80 | |
| Other non current financial assets | – | – | |
| Other non current assets | 442.33 | -506.84 | |
| Inventories | -25.09 | -120.11 | |
| Short term Loans & Advances | 143.82 | – | |
| Adjustments for increase / (decrease) in operating liabilities: | |||
| Trade Payables | 4.06 | 0.24 | |
| Short term borrowing | -43.29 | -135.51 | |
| Current financial Liabilities | – | – | |
| Other Current Liabilities | -40.83 | -23.29 | |
| Current non-financial Liabilities | 93.22 | -349.58 | |
| Direct Taxes | – | – | |
| Net Cash from Operating Activities | |||
| B | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Fixed Assets Purchased | -6.19 | -16.17 | |
| Long-term Loans and Advances | -4.76 | – | |
| Interest income on long term loan and advances | 46.12 | 204.55 | |
| Sale of Investments | 35.17 | 188.38 | |
| Net Cash from Investing Activities | |||
| C | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase/(Decrease) in Borrowings | -87.86 | -9.82 | |
| Increase/(Decrease) in Loans & Advances | -13.00 | 86.06 | |
| Interest Expense | -10.89 | 38.56 | |
| Interest Income | – | – | |
| Net Cash from Financing Activities | -111.75 | 114.80 | |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 16.64 | -46.40 | |
| Cash and Cash Equivalents as on 01st day of April | 8.97 | 55.36 | |
| Cash and Cash Equivalents as on 31st March | 25.61 | 8.97 |
Statement on Impact of Audit Qualifications for the Financial Year ended March 31, 2026 (Rs in Lacs)
| SL. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income (including other income) | 914.44 | 914.44 |
| 2 | Total Expenditure | 879.89 | 879.89 |
| 3 | Net Profit/(Loss) | 11.67 | 11.67 |
| 4 | Earnings Per Share (In Rs) | 0.01 | 0.01 |
| 5 | Total Assets | 2249.95 | 2249.95 |
| 6 | Total Liabilities | 740.52 | 740.52 |
| 7 | Net Worth | 1509.43 | 1509.43 |
| 8 | Any other financial item(s) (as felt appropriate by the management) | NIL | NIL |