Integrated Filing (Finance) Ind AS


ADVENTZ SECURITIES ENTERPRISES LIMITED

General Information
Scrip code*000000
NSE Symbol*NOTLISTED
MSEI Symbol*ADVENTZSEC
ISIN*INE810E01016
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved10-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange03-11-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterSecond quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingMulti segment
Description of single segment
Start date of board meeting10-11-2025
Start time of board meeting14:30:00
End date of board meeting10-11-2025
End time of board meeting15:40:00
Whether cash flow statement is applicable on companytrue
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification
Whether the company has any related party?true
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?true
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/publicNA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?false
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?true
Latest Date on which RPT policy is updated10-11-2025
Indicate Company website link for updated RPT policy of the Companyhttps://www.poddarheritage.com/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?falseTextual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations80.62179.93
Other income235.66235.66
Total income316.28415.59
2Expenses
(a)Cost of materials consumed0.000.00
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade0.000.00
(d)Employee benefit expense30.1856.86
(e)Finance costs0.000.00
(f)Depreciation, depletion and amortisation expense1.623.23
(g)Other Expenses
1Other Expenses20.11125.07
Total other expenses20.11125.07
Total expenses51.91185.16
3Total profit before exceptional items and tax264.37230.43
4Exceptional items0.000.00
5Total profit before tax264.37230.43
6Tax expense
7Current tax0.000.00
8Deferred tax0.000.00
9Total tax expenses0.000.00
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations264.37230.43
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period264.37230.43
17Other comprehensive income net of taxes1,423.9094.76
18Total Comprehensive Income for the period1,159.53325.19
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital562.78562.78
Face value of equity share capital1010
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations4.74.09
Diluted earnings (loss) per share from continuing operations4.74.09
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations4.74.09
Diluted earnings (loss) per share from continuing and discontinued operations4.74.09
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1INVESTMENT ACTIVITIES306.02395.05
2RENTAL ACTIVITIES10.2720.54
Total Segment Revenue316.29415.59
Less: Inter segment revenue0.000.00
Revenue from operations316.29415.59
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1INVESTMENT ACTIVITIES301.84300.30
2RENTAL ACTIVITIES8.9613.23
Total Profit before tax310.80313.53
i. Finance cost0.000.00
ii. Other Unallocable Expenditure net off Unallocable income46.4383.10
Profit before tax264.37230.43
3(Segment Asset - Segment Liabilities)
Segment Asset
1INVESTMENT ACTIVITIES15,696.8515,696.85
2RENTAL ACTIVITIES45.1845.18
Total Segment Assets15,742.0315,742.03
Un-allocable Assets40.1140.11
Net Segment Assets15,782.1415,782.14
4Segment Liabilities
Segment Liabilities
1INVESTMENT ACTIVITIES1.201.20
2RENTAL ACTIVITIES56.7356.73
Total Segment Liabilities57.9357.93
Un-allocable Liabilities283.47283.47
Net Segment Liabilities341.40341.40
Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1GAIN/LOSS ON EQUITY INSTRUMENTS THROUGH OCI1,661.50110.57
Total Amount of items that will not be reclassified to profit and loss1,661.50110.57
2Income tax relating to items that will not be reclassified to profit or loss237.6015.81
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1Non-current assets
Property, plant and equipment23.35
Capital work-in-progress0.00
Investment property0.00
Goodwill0.00
Other intangible assets0.00
Intangible assets under development0.00
Biological assets other than bearer plants0.00
Investments accounted for using equity method0.00
Non-current financial assets
Non-current investments13,393.01
Trade receivables, non-current0.00
Loans, non-current0.00
Other non-current financial assets0.00
Total non-current financial assets13,393.01
Deferred tax assets (net)0.00
Other non-current assets0.00
Total non-current assets13,416.36
2Current assets
Inventories2.32
Current financial asset
Current investments2,098.38
Trade receivables, current0.00
Cash and cash equivalents10.64
Bank balance other than cash and cash equivalents0.00
Loans, current200.00
Other current financial assets5.46
Total current financial assets2,314.48
Current tax assets (net)99.03
Other current assets48.98
Total current assets2,464.81
3Non-current assets classified as held for sale0.00
4Regulatory deferral account debit balances and related deferred tax Assets0.00
Total assets15,881.17
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital562.78
Other equity12,695.30
Total equity attributable to owners of parent13,258.08
Non controlling interest
Total equity13,258.08
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current184.32
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other non-current financial liabilities0.00
Total non-current financial liabilities184.32
Provisions, non-current0.00
Deferred tax liabilities (net)2,281.69
Deferred government grants, Non-current0.00
Other non-current liabilities0.00
Total non-current liabilities2,466.01
Current liabilities
Current financial liabilities
Borrowings, current0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other current financial liabilities
Total current financial liabilities0.00
Other current liabilities65.77
Provisions, current91.31
Current tax liabilities (Net)0.00
Deferred government grants, Current0.00
Total current liabilities157.08
3Liabilities directly associated with assets in disposal group classified as held for sale0.00
4Regulatory deferral account credit balances and related deferred tax liability0.00
Total liabilities2,623.09
Total equity and liabilites15,881.17
Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax230.43
2Adjustments for reconcile profit (loss)
Adjustments for finance costs0.00
Adjustments for decrease (increase) in inventories0.00
Adjustments for decrease (increase) in trade receivables, current184.33
Adjustments for decrease (increase) in trade receivables, non-current0.00
Adjustments for decrease (increase) in other current assets0.00
Adjustments for decrease (increase) in other non-current assets0.00
Adjustments for other financial assets, non-current0.00
Adjustments for other financial assets, current0.00
Adjustments for other bank balances0.00
Adjustments for increase (decrease) in trade payables, current4.43
Adjustments for increase (decrease) in trade payables, non-current0.00
Adjustments for increase (decrease) in other current liabilities0.00
Adjustments for increase (decrease) in other non-current liabilities0.00
Adjustments for depreciation and amortisation expense3.23
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0.00
Adjustments for provisions, current0.00
Adjustments for provisions, non-current0.00
Adjustments for other financial liabilities, current0.00
Adjustments for other financial liabilities, non-current0.00
Adjustments for unrealised foreign exchange losses gains0.00
Adjustments for dividend income15.28
Adjustments for interest income0.00
Adjustments for share-based payments0.00
Adjustments for fair value losses (gains)130.69
Adjustments for undistributed profits of associates0.00
Other adjustments for which cash effects are investing or financing cash flow0.00
Other adjustments to reconcile profit (loss)0.00
Other adjustments for non-cash items0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0.00
Total adjustments for reconcile profit (loss)37.16
Net cash flows from (used in) operations267.59
Dividends received0.00
Interest paid0.00
Interest received0.00
Income taxes paid (refund)9.87
Other inflows (outflows) of cash0.00
Net cash flows from (used in) operating activities257.72
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0.00
Cash flows used in obtaining control of subsidiaries or other businesses0.00
Other cash receipts from sales of equity or debt instruments of other entities0.00
Other cash payments to acquire equity or debt instruments of other entities0.00
Other cash receipts from sales of interests in joint ventures0.00
Other cash payments to acquire interests in joint ventures0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0.00
Proceeds from sales of property, plant and equipment0.00
Purchase of property, plant and equipment0.00
Proceeds from sales of investment property0.00
Purchase of investment property0.00
Proceeds from sales of intangible assets0.00
Purchase of intangible assets0.00
Proceeds from sales of intangible assets under development0.00
Purchase of intangible assets under development0.00
Proceeds from sales of goodwill0.00
Purchase of goodwill0.00
Proceeds from biological assets other than bearer plants0.00
Purchase of biological assets other than bearer plants0.00
Proceeds from government grants0.00
Proceeds from sales of other long-term assets1,755.47
Purchase of other long-term assets0.00
Cash advances and loans made to other parties0.00
Cash receipts from repayment of advances and loans made to other parties0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0.00
Dividends received15.28
Interest received0.00
Income taxes paid (refund)0.00
Other inflows (outflows) of cash0.00
Net cash flows from (used in) investing activities1,770.75
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0.00
Payments from changes in ownership interests in subsidiaries0.00
Proceeds from issuing shares0.00
Proceeds from issuing other equity instruments0.00
Payments to acquire or redeem entity's shares0.00
Payments of other equity instruments0.00
Proceeds from exercise of stock options0.00
Proceeds from issuing debentures notes bonds etc0.00
Proceeds from borrowings0.00
Repayments of borrowings2,235.67
Payments of lease liabilities0.00
Dividends paid0.00
Interest paid0.00
Income taxes paid (refund)0.00
Other inflows (outflows) of cash0.00
Net cash flows from (used in) financing activities2,235.67
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes207.20
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0.00
Net increase (decrease) in cash and cash equivalents207.20
Cash and cash equivalents cash flow statement at beginning of period217.84
Cash and cash equivalents cash flow statement at end of period10.64

Amount in (Lakhs)

Details of Impact of Audit Qualification
Whether results are audited or unauditedUnaudited
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification
Auditor's opinionQualified opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr.NoAudit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1CHATURVEDI & CO. LLPtrue31-12-2025

Amount in (Lakhs)

Financial details
Sr.ParticularsAudited Figures (as reported before adjusting for qualifications)Adjusted Figures (audited figures after adjusting for qualifications)
1Turnover / Total income80.6280.62
2Total Expenditure51.9151.91
3Net Profit/(Loss)264.37264.37
4Earnings Per Share4.74.7
5Total Assets15,881.1715,881.17
6Total Liabilities341.40341.40
7Net Worth4,888.664,888.66
Audit qualification
Sr.Details of Audit QualificationType of Audit QualificationFrequency of qualificationFor Audit Qualification(s) where the impact is quantified by the auditorFor Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views(i) Management's estimation on the impact of audit qualification(ii) If management is unable to estimate the impact, reasons for the sameAuditors Comments on (i) or (ii) above
1Textual Information(1)Qualified opinionRepetitiveTextual Information(2)Textual Information(3)Textual Information(4)Textual Information(5)
2Textual Information(6)Qualified opinionRepetitiveTextual Information(7)Textual Information(8)Textual Information(9)Textual Information(10)
3Textual Information(11)Qualified opinionRepetitiveTextual Information(12)Textual Information(13)Textual Information(14)Textual Information(15)
4Textual Information(16)Qualified opinionRepetitiveTextual Information(17)Textual Information(18)Textual Information(19)Textual Information(20)

Text Block

Textual Information(1)Non-provision for gratuity, leave, statutory reserve, current tax and expected credit loss on quarterly basis.
Textual Information(2)NA
Textual Information(3)NOT ASCERTAINABLE
Textual Information(4)THE FIGURES WILL BE ASCERTAINABLE AT THE END OF THE FINANCIAL YEAR.
Textual Information(5)Note No. 3 in respect of non-provision for gratuity, leave, statutory reserve, current tax and expected credit loss on quarterly basis as the same would be provided at the year end. Due to the same, profit of the company for the quarter has been understated to that extent.
Textual Information(6)Land at Kolkata held as Stock has been encroached upon and its physical possession is not with the company. The land is yet to be mutated in the name of the company. The same has been stated at Historical cost and not fair valued as per IND AS-2 Inventory.
Textual Information(7)NA
Textual Information(8)NOT ASCERTAINABLE
Textual Information(9)LEGAL CONSULTATION AND DISCUSSION ARE IN PROGRESS
Textual Information(10)Note No. 5 where Land at kolkata held as Stock has been encroached upon and its physical possession is not with the company. The land is yet to be mutated in the name of the company. The same has been stated at historical cost and not fair valued as per IND AS-2 Inventory. The impact and consequential adjustment thereof are not presently ascertainable.
Textual Information(11)NON ACCOUNTING OF RENT UNDER DISPUTE AND THE AMOUNT BEING UNASCERTAINABLE.
Textual Information(12)NA
Textual Information(13)NOT ASCERTAINABLE
Textual Information(14)DUE TO MULTIPLE AND IMPENDING DISPUTES WITH CLAIMS AND COUNTERCLAIMS, IT IS NOT POSSIBLE TO ASCERTAIN THE AMOUNT.
Textual Information(15)Note No. 6 where lease at Paharpur godown has not been renewed by Kolkata Port Trust (KPT) and companys petition is pending before the court. KPT claimed compensation of Rs. 1.36 crores. Initially as per direction of the court, the company deposited a sum of Rs. 25 lacs and is also remitting cheque of Rs. 25,000/- per month to KPT. The above godown has been subleased on which no rent was received from the tenant after June,2009 for which the company filed recovery & eviction suit against the tenant in district court and thereafter, a counter petition was filed by the tenant in the High court for stay of operation of the order which has been disposed of. The tenant started paying rental (excluding GST) from the financial year 2022-2023 and arrear rent till 15th June 2021 has also been received from them as per direction of the court which is being accounted for. GST implications on rental received has not been considered by the company, since there is no direction of the court for the tenant in this respect. The outstanding dues of the arrear rent are presently being not ascertainable and due to ongoing disputes, the respective rental income is not accounted for, till recovery thereof.
Textual Information(16)KPT served eviction notice relating to lease of Taratalla godown. Compensation has been claimed by KPT which neither been paid nor accounted for. The sub tenant to whom it has been subleased has not paid rent since July, 1985 and suit for recovery/eviction notice is pending before court. No rental income or expenses has been accounted for.
Textual Information(17)NA
Textual Information(18)NOT ASCERTAINABLE
Textual Information(19)DUE TO MULTIPLE AND IMPENDING DISPUTES WITH CLAIMS AND COUNTERCLAIMS, IT IS NOT POSSIBLE TO ASCERTAIN THE AMOUNT.
Textual Information(20)Note no. 7 where KPT has served eviction notice relating to lease of Taratalla godown. Compensation has been claimed by KPT which neither been paid nor accounted for. The sub tenant to whom it has been subleased has not paid rent since July, 1985 and suit for recovery/eviction notice is pending before court. No rental income or expenses has been accounted for. The impact and consequential adjustment thereof are not presently ascertainable.
Signatories details
Name of CEO / Managing directorNIL
Name of CFO DEVENDRA KHEMKA
Name of audit committee chairman PANKAJ TIBRAWALLA
Name of statutory auditor CHATURVEDI & CO. LLP
Name of other signatory, if any, with designationNIL
PlaceKOLKATA
Date10-11-2025

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NameNameRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
1Adventz Securities Enterprises LimitedGaurav AgarwalaNon-Executive Non Independent DirectorAny other transactionDirectors' Sitting Fees0.00NIL0.930.000.00
2Adventz Securities Enterprises LimitedShradha AgarwalaNon-Executive Non Independent DirectorAny other transactionDirectors' Sitting Fees0.00NIL0.350.000.00
3Adventz Securities Enterprises LimitedPankaj TibrawallaNon-Executive Independent DirectorAny other transactionDirectors' Sitting Fees0.00NIL0.930.000.00
4Adventz Securities Enterprises LimitedTushar SuraiyaNon-Executive Independent DirectorAny other transactionDirectors' Sitting Fees0.00NIL0.810.000.00
5Adventz Securities Enterprises LimitedDevendra KhemkaKMP (Manager & CFO)Remuneration0.00NIL34.430.000.00
6Adventz Securities Enterprises LimitedPunam Singh KMP (Company Secretary)Remuneration0.00NIL8.210.000.00Textual Information(1)
7Adventz Securities Enterprises LimitedAmisha SinghKMP (Company Secretary)Remuneration0.00NIL0.650.000.00Textual Information(2)
Total value of transaction during the reporting period46.31