General information about company
Scrip code	534623
NSE Symbol
MSEI Symbol
ISIN*	INE524N01014
Name of company	Jupiter Infomedia 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	08-11-2022
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-11-2022
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	08-11-2022 11:00
End date and time of board meeting	08-11-2022 12:45
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	Consolidated	Consolidated
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	121.6	279.19
	Other income	122.13	196.7
	Total income	243.73	475.89
2	Expenses
(a)	Cost of materials consumed	0.92	2.07
(b)	Purchases of stock-in-trade	112.14	193.45
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-18.69	-9.06
(d)	Employee benefit expense	19.28	31.68
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	5.87	12.12
(f)	Other Expenses
1	Other Expenses	15.4	28.6
10
	Total other expenses	15.4	28.6
	Total expenses	134.92	258.86

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	Consolidated	Consolidated
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	108.81	217.03
4	Exceptional items	0	0
5	Total profit before tax	108.81	217.03
7	Tax expense
8	Current tax	0	0
9	Deferred tax	12.52	30.2
10	Total tax expenses	12.52	30.2
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	96.29	186.83
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	96.29	186.83

Financial Results – Ind-AS
Particulars		3 months/ 6 month 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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	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	Consolidated	Consolidated
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	96.29	186.83
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	69.39	123.4
	Total profit or loss, attributable to non-controlling interests	26.89	63.43
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	69.39	123.4
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	26.89	63.43
26	Details of equity share capital
	Paid-up equity share capital	1002	1002
	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	0.69	1.23
	Diluted earnings (loss) per share from continuing operations	0.69	1.23
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	0.69	1.23
	Diluted earnings (loss) per share from continuing and discontinued operations	0.69	1.23
30	Debt equity ratio	0	0
31	Debt service coverage ratio	0	0
32	Interest service coverage ratio	0	0
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 8th November, 2022. The Company's Statutory Auditors have expressed an unmodified opinion of the aforesaid results. 2. The Group is in the business of web based solutions, Magzine /information Media. Exhibition Management and Investment/Treasury which in context of Ind AS 108-"Operating Segment", are considerd as the operating segments of the group. 3. The financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of SEBI circular dated July 5, 2016. 4. Figures for the previous period/year have been reclassified / regrouped /re-arranged to conform to this period/year classification, whenever necessary. 5. The key standalone financial information of the company is given below : In Lakhs QuarterEnded Half Year Ended Year Ended Particulars 30/09/2022 30/06/2022 30/09/2021 30/09/2022 30/09/2021 31/03/2021 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Revenue from operations 0.86 0.56 0.40 1.42 0.82 2.20 Profit before Tax 19.46 (4.70) (3.10) 14.76 (3.32) (14.20) Net Profit for the period 12.53 (3.52) (2.31) 9.01 (1.85) (8.92) Other Comprehensive Income 0 0 0 0 0 0 Total Comprehensive income 12.53 (3.52) (2.31) 9.01 (1.85) (8.92)

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	13.38
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	55.68
	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	840.62
	Trade receivables, non-current	0
	Loans, non-current	125
	Other non-current financial assets	355
	Total non-current financial assets	1320.62
	Deferred tax assets (net)	19.65
	Other non-current assets	20.82
	Total non-current assets	1430.15
2	Current assets
	Inventories	117.98
	Current financial asset
	Current investments	0
	Trade receivables, current	0.96
	Cash and cash equivalents	186.59
	Bank balance other than cash and cash equivalents	1.34
	Loans, current	0
	Other current financial assets	11.36
	Total current financial assets	200.25
	Current tax assets (net)	0
	Other current assets	29.71
	Total current assets	347.94

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		Consolidated
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	2041.49
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	1002
	Other equity	524.15
	Total equity attributable to owners of parent	1526.15
	Non controlling interest	487.23
	Total equity	2013.38
	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)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	0
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current	0.59
	Other current financial liabilities	0.86
	Total current financial liabilities	1.45
	Other current liabilities	1.14
	Provisions, current	0.76
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3.35
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	0
	Total liabilities	28.11
	Total equity and liabilites	2041.49
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Web based Solution /Software Development	2.32	4.43
2	Magazine/Info Media	13.16	168.31
3	Exhibition Management	0	4.87
4	Investments/Treasury	197.83	264.79
5	Unallocable	30.41	33.49
	Total Segment Revenue	243.72	475.89
	Less: Inter segment revenue
	Revenue from operations	243.72	475.89
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Web based Solution /Software Development	-10.61	-17.98
2	Magazine/Info Media	7.81	157.71
3	Exhibition Management	-3.75	-3.09
4	Investments/Treasury	101.75	75.87
5	Unallocable	13.59	4.51
	Total Profit before tax	108.79	217.02
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	108.79	217.02
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Web based Solution /Software Development	300.65	300.65
2	Magazine/Info Media	0.29	0.29
3	Exhibition Management	51.98	51.98
4	Investments/Treasury	1434.14	1434.14
5	Unallocable	254.43	254.43
	Total Segment Asset	2041.49	2041.49
	Un-allocable Assets
	Net Segment Asset	2041.49	2041.49
4	Segment Liabilities
	Segment Liabilities
1	Web based Solution /Software Development	1.81	1.81
2	Magazine/Info Media	0.02	0.02
3	Exhibition Management	0	0
4	Investments/Treasury	25.52	25.52
5	Unallocable	0.76	0.76
	Total Segment Liabilities	28.11	28.11
	Un-allocable Liabilities
	Net Segment Liabilities	28.11	28.11
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		6 months ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2022
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	Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	217.03
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	-9.06
	Adjustments for decrease (increase) in trade receivables, current	-0.7
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-12.1
	Adjustments for decrease (increase) in other non-current assets	-25.5
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	-5.03
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-0.09
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-1.94
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	12.12
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0.76
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0.86
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	7.74
	Adjustments for interest income	6.26
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	-53.31
	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)	-107.99
	Net cash flows from (used in) operations	109.04
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	4.89
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	104.15
	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	0
	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	70
	Purchase of property, plant and equipment	0
	Proceeds from sales of investment property	0
	Purchase of investment property	48.69
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0.56
	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	14
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	34.75
	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	138.9
	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	138.9
	Cash and cash equivalents cash flow statement at beginning of period	49.03
	Cash and cash equivalents cash flow statement at end of period	187.93