General information about company
Scrip code	509040
NSE Symbol
MSEI Symbol
ISIN*	INE040F01033
Name of company	NETLINK SOLUTIONS (INDIA) LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2022
Date of end of financial year	31-03-2023
Date of board meeting when results were approved	01-11-2022
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-10-2022
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	01-11-2022 17:00
End date and time of board meeting	01-11-2022 17:34
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
1	Income
	Revenue from operations	5.79	70.7
	Other income	91.76	163.26
	Total income	97.55	233.96
2	Expenses
(a)	Cost of materials consumed	0.66	1.33
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	12	21.12
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	4.57	9.14
(f)	Other Expenses
1	Other Expenses	9.89	18.36
10
	Total other expenses	9.89	18.36
	Total expenses	27.12	49.95

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
3	Total profit before exceptional items and tax	70.43	184.01
4	Exceptional items	0	0
5	Total profit before tax	70.43	184.01
7	Tax expense
8	Current tax	0	0
9	Deferred tax	0.83	19.86
10	Total tax expenses	0.83	19.86
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	69.6	164.15
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	69.6	164.15
22	Other comprehensive income net of taxes	0	0

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2022	01-04-2022
B	Date of end of reporting period	30-09-2022	30-09-2022
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
23	Total Comprehensive Income for the period	69.6	164.15
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	252.923	252.923
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.75	6.49
	Diluted earnings (loss) per share from continuing operations	2.75	6.49
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.75	6.49
	Diluted earnings (loss) per share from continuing and discontinued operations	2.75	6.49
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

Notes : 1. In terms of Regulation 33 of Securities Exchange Board of India (Listing Obligation and Disclousre Requirements) Regulations, 2015, the aforesaid statement of unaudited quarterly financial results of the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 1st November, 2022. The aforesaid results for the quarter and six month ended on September 30, 2022 have been subject to a limited review by the Statutory Auditors of the Company who have issued a report thereon. 2. Figures are unaudited and have been regrouped wherever necessary. 3. The revenue and result for the quarter ended 30th June 2022 includes revenue from the Exhibition "Corporate Gift Show-2022" which was organised by M/s Messe Frankfurt India Trade Private Limited jointly with Company in May 2022 is an annual event hence, previous period figures are not Comparable with current quarter. 4. We confirm and declare that the Limited Review Report of the Auditors is with an Unmodified Opinion and it doesn’t contain any audit observation(s), reservation(s), adverse comment(s) or qualification(s).

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		30-09-2022
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	11.26
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	51.25
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	776.38
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	776.38
	Deferred tax assets (net)	0
	Other non-current assets	20.29
	Total non-current assets	859.18
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	0.73
	Cash and cash equivalents	177.11
	Bank balance other than cash and cash equivalents	1.34
	Loans, current	0
	Other current financial assets
	Total current financial assets	179.18
	Current tax assets (net)	0
	Other current assets	3.02
	Total current assets	182.2

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		30-09-2022
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	263.4
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1304.78
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	252.92
	Other equity	1013.87
	Total equity attributable to owners of parent	1266.79
	Non controlling interest
	Total equity	1266.79
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	12.27
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12.27
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current	0
	Other current financial liabilities	0.86
	Total current financial liabilities	0.86
	Other current liabilities	0.07
	Provisions, current	0.03
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	0.96
3	Liabilities directly associated with assets in disposal group classified as held for sale	24.76
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	37.99
	Total equity and liabilites	1304.78
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2022	01-04-2022
Date of end of reporting period		30-09-2022	30-09-2022
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Software Development	1.46	3.01
2	Magazine/ Info Media	13.17	168.31
3	Exhibition Management	0	4.87
4	Treasury	82.88	57.72
5	Unallocated	0.04	0.04
	Total Segment Revenue	97.55	233.95
	Less: Inter segment revenue	0	0
	Revenue from operations	97.55	233.95
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Software Development	0.31	0.72
2	Magazine/ Info Media	7.81	157.71
3	Exhibition Management	-3.75	-3.09
4	Treasury	82.83	57.61
5	Unallocated	0	0
	Total Profit before tax	87.2	212.95
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	16.77	28.94
	Profit before tax	70.43	184.01
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Software Development	2.37	2.37
2	Magazine/ Info Media	0.29	0.29
3	Exhibition Management	51.98	51.98
4	Treasury	1216.37	1216.37
5	Unallocated	0	0
	Total Segment Asset	1271.01	1271.01
	Un-allocable Assets	33.77	33.77
	Net Segment Asset	1304.78	1304.78
4	Segment Liabilities
	Segment Liabilities
1	Software Development	0.18	0.18
2	Magazine/ Info Media	0.02	0.02
3	Exhibition Management	0	0
4	Treasury	24.76	24.76
5	Unallocated	0	0
	Total Segment Liabilities	24.96	24.96
	Un-allocable Liabilities	13.02	13.02
	Net Segment Liabilities	37.98	37.98
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		6 months ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2022
B	Date of end of reporting period	30-09-2022
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	184.01
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	0
	Adjustments for decrease (increase) in trade receivables, current	-0.73
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	6.49
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	0
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-0.06
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	9.14
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-0.72
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	6.03
	Adjustments for interest income	0.47
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	-51.82
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0.55
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-43.65
	Net cash flows from (used in) operations	140.36
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	6.61
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	133.75
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	-3.89
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	0
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	6.03
	Interest received	0.47
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	2.61
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	0
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	0
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	136.36
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	136.36
	Cash and cash equivalents cash flow statement at beginning of period	42.09
	Cash and cash equivalents cash flow statement at end of period	178.45