Crystal Business System Limited (formerly Sadhna Broadcast Limited) has released its unaudited financial results for the quarter and half-year ended September 30, 2025, revealing a mixed performance with revenue growth accompanied by a net loss.

Revenue Performance

The company reported the following revenue figures:

While there was a slight quarter-on-quarter decrease, the half-yearly revenue showed a different trend:

Profitability Challenges

Despite the revenue figures, the company faced profitability challenges:

For the half-year ended September 30, 2025, Crystal Business System reported a net loss of Rs 132.99 lakhs, compared to a profit of Rs 78.60 lakhs in the corresponding period of the previous year.

Operational Expenses

The company's total expenses for Q2 2025 stood at Rs 243.52 lakhs, with major components being:

• Operating Cost: Rs 157.03 lakhs
• Other Expenses: Rs 55.93 lakhs
• Employee Benefit Expenses: Rs 18.90 lakhs

Balance Sheet Overview

As of September 30, 2025, the company's financial position showed:

Cash Position

The company's cash and cash equivalents saw a slight change:

Management and Audit Information

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 8, 2025. The company's statutory auditors conducted a limited review of the financial results for the quarter ended September 30, 2025.

Crystal Business System Limited continues to operate in the advertising business, with only one reportable segment in accordance with IND AS 108 on operating segments.

Investors and stakeholders should note that these are unaudited results and may be subject to changes upon final audit.

Crystal Business System Limited , formerly known as Sadhna Broadcast Limited, has reported a significant downturn in its financial performance for the first quarter. The company's unaudited financial results, approved by the board on August 4, reveal a stark contrast to its performance in the same quarter of the previous year.

Financial Highlights

• Net Loss: The company reported a net loss of Rs 62.87 lakh, a substantial decline from a profit of Rs 7.35 lakh in the corresponding quarter of the previous year.

• Revenue: Revenue from operations saw a sharp decrease, falling to Rs 160.35 lakh from Rs 287.31 lakh in the same period last year, marking a 44.2% decline.

• Total Expenses: Despite the revenue drop, total expenses increased to Rs 234.98 lakh, contributing significantly to the loss.

• Loss Before Tax: The company incurred a loss before tax of Rs 63.22 lakh, compared to a profit in the previous year's quarter.

• Earnings Per Share (EPS): The EPS turned negative at Rs 0.06, down from a positive Rs 0.01 in the corresponding quarter of the previous year.

Detailed Financial Overview

Management Commentary

The board of directors, led by Managing Director Bal Mukund Tiwari, approved these unaudited financial results during their meeting. The company has not provided specific comments on the factors contributing to the decline in performance.

Market Impact

The financial results were submitted to both BSE Limited and Metropolitan Stock Exchange of India Limited, where Crystal Business System is listed.

Looking Ahead

While the company faces challenges in the current quarter, it's important to note that these results are for a single quarter and may not necessarily reflect long-term trends. Investors and stakeholders will likely be watching closely to see how Crystal Business System addresses these financial headwinds in the coming quarters.

Crystal Business System Limited continues to operate from its registered office at 37, Second Floor, Rani Jhansi Road, Motia Khan, Paharganj, New Delhi.