ADCON CAPITAL SERVICES LIMITED

Regd. Office : 417, Chetak Centre NX, Near Hotel Shreemaya RNT Marg, Indore, Madhya Pradesh, 452001
CIN : L67120MP1994PLC008511 Email : adconcap@gmail.com, Website : www.adconcap.com
Statement of Unaudited Financial Results for the Quarter and Six Months ended 30th September 2024
Rs. in Lakhs
Correspondin
Preceeding 3 Corresponding 3 6 Months g 6 Months Year to date
Sr.
Particulars 3 Months ended Months ended Months ended ended ended figures as on
No.
30.09.2024 30.06.2024 30.09.2023 30.09.2024 30.09.2023 31.03.2024
Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited
I Revenue from Operations
Interest Income 40.517 40.360 41.912 80.877 88.692 165.655
Dividend Income - - - - - -
Revenue from Sale of Shares - - - - - -
Net Gain on Fair Value of Changes - - - - - -
Commission Received - - - - - -
Other Income (Capital Gain) 88.434 6.633 - 95.067 - 1.762
Total Revenue from Operations 128.951 46.993 41.912 175.944 88.692 167.417
II Other Income
Others (FNO Trading) 13.226 - - 13.226 - 0.304
III Total Income (I+II) 142.177 46.993 41.912 189.170 88.692 167.721
IV Expenses
Finance Costs - - - - - -
Fees & Commission Expenses - - - - - -
Net loss on Fair Value Changes - - - - - -
Impairment on Financial Instruments - - - - - -
Cost of Material Consumed - - - - - -
Purchases of Stock-in-trade - - - - - -
Changes in Inventories of finished goods, stock-in-trade and WIP (1.923) 1.923 - - - -
Employee Benefits Expenses 3.497 - 3.731 3.497 7.603 13.758
Depreciation, Amortization and Impairment - - - - -
Other Expenses 4.452 22.130 5.346 26.582 9.358 48.849
Total Expenses (IV) 6.026 24.053 9.077 30.079 16.961 62.607
V Profit / (Loss) before Tax & Exceptional Items (III-IV) 136.151 22.940 32.835 159.091 71.731 105.114
VI Exceptional Items - - - - - 0.914
VII Profit / (Loss) before Tax (V-VI) 136.151 22.940 32.835 159.091 71.731 104.200
VIII Tax Expenses
Current 21.365 5.774 8.537 27.139 18.650 13.876
Deferred Tax 0.011 0.022 0.014 0.033 0.028 0.055
Total Tax Expenses (VIII) 21.376 5.796 8.551 27.172 18.678 13.931
IX Profit for the Period / Year from continuing operations (VII-VIII) 114.775 17.144 24.284 131.919 53.053 90.269
X Profit/(Loss) from Discontinued Operations - - - - - -
XI Tax Expenses Discontinued Operations - - - - - -
XII Profit for the Period / Year from continuing operations (X-XI) - - - - - -
XIII Profit for the Period (IX-XII) 114.775 17.144 24.284 131.919 53.053 90.269
XIV Other Comprehensive Income
Fair value changes on instruments carried at FVTOCI
A. Items that will not be classified to Profit or Loss
i) Fair value changes on instruments carried at FVTOCI (101.042) 25.329 146.66 (75.713) 164.449 72.353
ii) Less: Income Tax on above 25.432 (6.375) (38.13) 19.057 42.757 (18.812)
Sub-Total A (75.610) 18.954 108.526 (56.656) 121.692 53.541
B. i) Items that will be classified to Profit or Loss - -
ii) Income Tax relating to Items that will be reclassified to Profit or Loss - - - - - -
Sub-Total B - - - - - -
Other Comprehensive Income (A+B) (75.610) 18.954 108.526 (56.656) 121.692 53.541
XV (Loss) and Other Comprehensive Income for the Period) 39.165 36.098 132.810 75.263 174.745 143.810
XVI Paid-up Equity Share Capital 3,169.585 3,181.279 3,018.435 3,181.279 3,018.435 3,169.585
Face Value of Equity Shares 1.000 1.000 1.000 1.000 1.000 1.000
XVII Other Equity 205.545 161.219 130.283
XVIII Earnings per Share from Continuing Operations
a) Basic 0.036 0.005 0.008 0.041 0.018 0.028
b) Diluted 0.036 0.005 0.008 0.041 0.018 0.028
XVIII Earnings per Share from Discontinued Operations
a) Basic - - - - - -
b) Diluted - - - - - -
XVIII Earnings per Share from Continuing & Discontinued Operations
a) Basic 0.036 0.005 0.008 0.041 0.040 0.028
b) Diluted 0.036 0.005 0.008 0.041 0.040 0.028
Notes :
1. As per Indian Accounting Standard (lndAS) 108 "Operating Segment", the Company's business falls within a single business segment viz. "Finance & Investments" and thus Segmental
Report for the Quarter is not applicable to the Company.
2. The aforesaid financial Results have been reviewed by Audit Committee and approved by Board of Directors in their meeting held on 8th November 2024.
3. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim Financial Reporting prescribed under Section 133 of
the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standard) Accounting Rules, 2016.

4. The format of above results has been prescribed by SEBI vides their Circular No.CIR/CFD/CMD/l5/2015 dated 30th November, 2015 has been modified to comply with requirement of the
SEBI Circular dated 5th July, 2016, Ind AS and in accordance with NBFC (Division III) format of Companies Act, 2013 (Refer MCA Notification dated October 11, 2023) applicable to the
Companies those are required to comply with Ind AS.
5. Balance in the account of Trade Payable, Trade Receivable, Loans and advances and Other Financial Liabilities are subject to confirmation/reconciliation. If any, The management does not
expect any material adjustments in respect of the same effecting the Financial Statement on such reconciliation/adjustment.
6. The Auditors of the Company have carried out "Limited Review" of the above financial Results.
7. Figures for pervious quarter/year have been re-stated/re-classified wherever necessary.

For Adcon Capital Services Limited

Place : Indore Sd/-
Date : 8th November, 2024 Piyush Saraf
Managing Director
 ADCON CAPITAL SERVICES LIMITED
Statement of Assets & Liabilities
(Rs. In Lakhs)
For the Half Year Ended
Particulars 30th Sept 2024 30th Sept 2023
Un-Audited Un-Audited
FINANCIAL ASSETS
Cash & Cash Equivalent 0.838 3.238
Bank Balances 4.701 66.104
Receivables
Trade Receivables 43.540 49.342
Other Receivables -
Loans 3,330.312 2,841.389
Investments 8.619 248.871
Other Financial Assets 50.157 29.593
Total Financial Assets ….. 3,438.167 3,238.537
NON-FINANCIAL ASSETS
Inventories - -
Current Tax Assets (Net) 10.053 -
Deferred Tax Assets (Net) - -
Property, Plant & Equipments 0.026 0.026
Investment in Property - -
Intangible assets under development - -
Goodwill - -
Other Intangible Assets - -
Other Non-Financial Assets (Deferred Revenue Expenditure) - -
Total Non Financial Assets ….. 10.079 0.026
TOTAL ASSETS …. 3,448.246 3,238.563

EQUITY & LIABILITIES

Equity attributable to Owners of Parents
Equity Share Capital 3,181.279 3,018.435
Other Equity 205.545 161.219
Total Equity … 3,386.824 3,179.654

Share Application Money Pending Allotment - -

LIABILITIES
Financial Liabilities
Derivative financial instruments - -
Payables
Trade Payables
Total Outstanding Dues of Micro Enterprises And Small - -
Total Outstanding Dues of Creditors Other than Micro Enterprises - -
Other Payables
Total Outstanding Dues of Micro Enterprises And Small - -
Total Outstanding Dues of Creditors Other Than Micro Enterprises - -
Debt Securities - -
Borrowings (Other than Debt Securities) - -
Deposits - -
Subordinated Liabilities - -
Other Financial Liabilities - -
Other Non Current Liabilities - -
Total Financial Liabilities … - -

Non-Financial Liabilities
Current Tax Liabilities (Net) 3.535
Provisions -
Deferred Tax Liabilities (Net) 1.147 44.088
Other Non-Financial Liabilities 32.154 -
Short Term Provisions 28.121 -
Current Tax Liabilities (Net) -
Other Current Liabilities 11.286
Total Non Financial Liabilities … 61.422 58.909
Total Liabilities ……….. 61.422 58.909
Total Equity & Liabilities ……….. 3,448.246 3,238.563
 ADCON CAPITAL SERVICES LIMITED
Statement of Cash Flow Annexed to the Balance Sheet as at 30th Sept 2024
Rs. In Lakh
Particulars 30.09.2024 30.09.2023
A. Cash Flow from Operating Activities
Net Profit before Tax and Extraordinary Items 159.091 71.731
Adjustments for
Interest Received - -
Dividend Received - -
Profit on Sale of Investments (95.067) -
Operating Profit before Working Capital Changes 64.024 71.731
Adjustments for Working Capital Changes
Decrease/(Increase) in Investment - -
Decrease/(Increase) in Loan & Advances (223.231) (20.571)
Decrease/(Increase) in Trade Receivable (1.928) (0.580)
Decrease/(Increase) in Inventories -
Decrease/(Increase) in Other Current Assets 6.787 8.338
Decrease/(Increase) in Other Financial Assets (0.942) -
(Decrease)/Increase in Other Current Liabilities 12.392 7.235
(Decrease)/Increase in Short-Term Provisions 14.245 -
Cash Generated from operations (128.653) 66.153
Income Tax for the year 27.139 18.650
Deferred Tax Assets - -
Net Cash From Operating Activities (155.792) 47.503
B. Cash Flow From Investing Activities
Purchase of Investments - -
Proceeds from Sale of Investments 142.148 -
Interest Income / (Expense) - -
Dividend Received - -
Net Cash from Investing Activities 142.148 -
C. Cash Flow From Financing Activities
Proceeds from Right Issue 11.694 -
Net Cash used in Financing Activities 11.694 -
Net Decrease in Cash & Cash Equivalents (A+B+C) (1.950) 47.503
Opening Balance of Cash & Cash Equivalents 7.489 21.839
Closing Balance of Cash & Cash Equivalents 5.539 69.342