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	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	11-11-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-10-2019
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	11-11-2019 11:45
End date and time of board meeting	11-11-2019 12:20
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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
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	16.2	17.83
	Other income	35.52	38.39
	Total income	51.72	56.22
2	Expenses
(a)	Cost of materials consumed	0	0
(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	17.88	34.44
(e)	Finance costs	0	0.03
(f)	Depreciation, depletion and amortisation expense	0.84	1.69
(f)	Other Expenses
1	Other Expenses	59.05	117
10
	Total other expenses	59.05	117
	Total expenses	77.77	153.16

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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
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	-26.05	-96.94
4	Exceptional items	0	0
5	Total profit before tax	-26.05	-96.94
7	Tax expense
8	Current tax	0	0
9	Deferred tax	7.94	0.81
10	Total tax expenses	7.94	0.81
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	-33.99	-97.75
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	-33.99	-97.75
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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
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	-33.99	-97.75
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	0	0
	Face value of equity share capital	0	0
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	-1.34	-3.86
	Diluted earnings (loss) per share from continuing operations	0	0
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	-1.34	-3.86
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
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. The above results have been taken on record in the meeting of the Board of Directors of the Company held on November 11, 2019 after review by the Audit Committee & Limited Review by the auditor. 2. Figures are audited and have been regrouped wherever necessary. 3. We confirm and declare that the Audit 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		01-04-2019
Date of end of reporting period		30-09-2019
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	18.57
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	571.17
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	571.17
	Deferred tax assets (net)	12.54
	Other non-current assets	25.52
	Total non-current assets	627.8
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	5.52
	Cash and cash equivalents	49.96
	Bank balance other than cash and cash equivalents	3.66
	Loans, current	0
	Other current financial assets	4.5
	Total current financial assets	63.64
	Current tax assets (net)	0
	Other current assets	1.46
	Total current assets	65.1

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		30-09-2019
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
	Total assets	956.3
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	252.92
	Other equity	671.95
	Total equity attributable to owners of parent	924.87
	Non controlling interest
	Total equity	924.87
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	0
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current	0
	Other current financial liabilities	5.18
	Total current financial liabilities	5.18
	Other current liabilities	0.07
	Provisions, current	1.42
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	6.67
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	31.43
	Total equity and liabilites	956.3
	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		01-07-2019	01-04-2019
Date of end of reporting period		30-09-2019	30-09-2019
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	1.45	2.51
2	MAGZINE/INFO MEDIA	46.99	47.56
3	TREASURY	-44.65	-87.19
4	UNALLOCATED	0	0
	Total Segment Revenue	3.79000000000001	-37.12
	Less: Inter segment revenue
	Revenue from operations	3.79000000000001	-37.12
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	SOFTWARE DEVELOPMENT	-0.07	-0.95
2	MAGZINE/INFO MEDIA	43.66	38.35
3	TREASURY	-46.27	-88.9
4	UNALLOCATED	0	0
	Total Profit before tax	-2.68000000000001	-51.5
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income	23.37	45.44
	Profit before tax	-26.05	-96.94
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	SOFTWARE DEVELOPMENT	3.02	3.02
2	MAGZINE/INFO MEDIA	5.91	5.91
3	TREASURY	885.68	885.68
4	UNALLOCATED	0	0
	Total Segment Asset	894.61	894.61
	Un-allocable Assets	61.7	61.7
	Net Segment Asset	956.31	956.31
4	Segment Liabilities
	Segment Liabilities
1	SOFTWARE DEVELOPMENT	0.61	0.61
2	MAGZINE/INFO MEDIA	0.93	0.93
3	TREASURY	25.52	25.52
4	UNALLOCATED	0	0
	Total Segment Liabilities	27.06	27.06
	Un-allocable Liabilities	4.38	4.38
	Net Segment Liabilities	31.44	31.44
	Disclosure of notes on segments	Textual Information(1)

Text Block

Textual Information(1)

# Profit/loss before tax and after interest in case of segments having operations which are primarily of financial nature. * Other than the interest pertaining to the segments having operations which are primarily of financial nature. Notes: (a) Segment Revenue, Segment Results, Segment assets and Segment liabilities shall have the same meaning as defined in the Accounting Standards on Segment Reporting (AS-17) issued by ICAI/ Company (Accounting Standards) Rules, 2006. (b) The above information shall be furnished for each of the reportable primary segments as identified in accordance with AS-17, issued by ICAI/ Company (Accounting Standards) Rules, 2006.