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 approved12-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange04-08-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedConsolidated
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 ended
Segment ReportingMulti segment
Description of single segment
Start date of board meeting12-08-2025
Start time of board meeting13:02:00
End date of board meeting12-08-2025
End time of board meeting14:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification

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 period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
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 operations99.3199.31
Other income0.000.00
Total income99.3199.31
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 expense26.6826.68
(e)Finance costs0.000.00
(f)Depreciation, depletion and amortisation expense1.611.61
(g)Other Expenses
1OTHER EXPENSES104.96104.96
Total other expenses104.96104.96
Total expenses133.25133.25
Total profit before exceptional items and tax33.94(33.94)
4Exceptional items0.000.00
5Total profit before tax33.94(33.94)
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 operations33.94(33.94)
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 method551.78551.78
16Total profit (loss) for period517.84517.84
17Other comprehensive income net of taxes15,855.5515,855.55
18Total Comprehensive Income for the period16,373.3916,373.39
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent0.000.00
Total profit or loss, attributable to non-controlling interests0.000.00
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent0.000.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests0.000.00
21Details of equity share capital
Paid-up equity share capital562.78562.78
Face value of equity share capital1010.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations9.29.20
Diluted earnings (loss) per share from continuing operations9.29.20
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00.00
Diluted earnings (loss) per share from discontinued operations00.00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations9.29.20
Diluted earnings (loss) per share from continuing and discontinued operations9.29.20
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 period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1INVESTMENT ACTIVITIES89.0389.03
2RENTAL ACTIVITIES10.2710.27
Total Segment Revenue99.3099.30
Less: Inter segment revenue0.000.00
Revenue from operations99.3099.30
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1INVESTMENT ACTIVITIES1.54(1.54)
2RENTAL ACTIVITIES4.274.27
Total Profit before tax2.732.73
i. Finance cost0.000.00
ii. Other Unallocable Expenditure net off Unallocable income36.6736.67
Profit before tax33.94(33.94)
3(Segment Asset - Segment Liabilities)
Segment Asset
1INVESTMENT ACTIVITIES92,311.5392,311.53
2RENTAL ACTIVITIES45.1845.18
Total Segment Assets92,356.7192,356.71
Un-allocable Assets46.6446.64
Net Segment Assets92,403.3592,403.35
4Segment Liabilities
Segment Liabilities
1INVESTMENT ACTIVITIES1.201.20
2RENTAL ACTIVITIES56.7356.73
Total Segment Liabilities57.9357.93
Un-allocable Liabilities2,525.192,525.19
Net Segment Liabilities2,583.122,583.12
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 period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1GAIN ON EQUITY INSTRUMENTS THROUGH OCI1,772.071,772.07
2SHARE OF OTHER COMPREHENSIVE INCOME OF ASSOCIATE14,336.8914,336.89
Total Amount of items that will not be reclassified to profit and loss16,108.9616,108.96
2Income tax relating to items that will not be reclassified to profit or loss253.41253.41
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 loss
5Total Other comprehensive income

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 Consolidated 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 income99.3199.31
2Total Expenditure133.25133.25
3Net Profit/(Loss)33.9433.94
4Earnings Per Share9.29.2
5Total Assets92,403.3592,403.35
6Total Liabilities2,583.122,583.12
7Net Worth18,420.9818,420.98
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)
5Textual Information(21)Qualified opinionRepetitiveTextual Information(22)Textual Information(23)Textual Information(24)Textual Information(25)

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, loss of the company for the quarter has been understated to that extent
Textual Information(6)Security deposit has been taken at historical cost
Textual Information(7)NA
Textual Information(8)NOT ASCERTAINABLE
Textual Information(9)AS THE DETAILS ARE OLD AND NOT AVAILABLE, THE MANAGEMENT IS UNABLE TO CONSIDER AT FAIR VALUE.
Textual Information(10)Note No. 4 where the security deposit has been taken at historical cost as the contracts have expired and further details are not available. The impact and consequential adjustment thereof are not presently ascertainable
Textual Information(11)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(12)NA
Textual Information(13)NOT ASCERTAINABLE
Textual Information(14)LEGAL CONSULTATION AND DISCUSSION ARE IN PROGRESS
Textual Information(15)Note No. 6 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(16)NON ACCOUNTING OF RENT UNDER DISPUTE AND THE AMOUNT BEING UNASCERTAINABLE
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 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, by them 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(21)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(22)NA
Textual Information(23)NOT ASCERTAINABLE
Textual Information(24)DUE TO MULTIPLE AND IMPENDING DISPUTES WITH CLAIMS AND COUNTERCLAIMS, IT IS NOT POSSIBLE TO ASCERTAIN THE AMOUNT.
Textual Information(25)Note no. 8 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 CFODEVENDRA KHEMKA
Name of audit committee chairmanPANKAJ TIBRAWALLA
Name of statutory auditorCHATURVEDI & CO. LLP
Name of other signatory, if any, with designationNIL
PlaceKOLKATA
Date12-08-2025