Board Meeting Details

The Board meeting was held on 30th May, 2026 from 12:00 PM to 08:00 PM at the registered office of the Company.

Key Decisions Approved

1. Audited Standalone and Consolidated Financial Results for the quarter and year ended 31st March, 2026

2. Auditor's Report on the Audited Financial Results for the quarter and year ended 31st March, 2026

3. Declaration that the Audit Report does not contain any modified opinion on Annual Financial Results for financial year ended 31st March, 2026

Standalone Financial Performance (Amounts in lakhs)

Quarterly Performance (Q4 FY26)

  • Revenue from Operations: ₹2,444.80
  • Other Income: ₹105.44
  • Total Income: ₹2,550.24
  • Total Expenses: ₹2,385.15
  • Profit before exceptional items: ₹165.09
  • Exceptional Items (Prior Period Expenses): ₹11.28
  • Profit before tax: ₹153.81
  • Tax Expense: ₹39.05 (Current tax: ₹39.88, Deferred tax: ₹-0.83)
  • Profit for the period: ₹114.76
  • EPS (Basic & Diluted): ₹0.65

Annual Performance (FY26)

  • Revenue from Operations: ₹6,663.14
  • Other Income: ₹222.43
  • Total Income: ₹6,885.57
  • Total Expenses: ₹6,411.98
  • Profit before exceptional items: ₹473.59
  • Exceptional Items: ₹11.28
  • Profit before tax: ₹462.31
  • Tax Expense: ₹129.34 (Current tax: ₹134.88, Deferred tax: ₹-5.54)
  • Profit for the year: ₹332.97
  • EPS (Basic & Diluted): ₹1.86

Comparative Performance (FY25)

  • Revenue from Operations: ₹4,143.93
  • Other Income: ₹176.03
  • Total Income: ₹4,319.96
  • Profit for the year: ₹117.36
  • EPS (Basic & Diluted): ₹0.70

Consolidated Financial Performance (Amounts in lakhs)

Quarterly Performance (Q4 FY26)

  • Revenue from Operations: ₹3,725.45
  • Other Income: ₹40.51
  • Total Income: ₹3,765.96
  • Profit before tax: ₹789.34
  • Tax Expense: ₹341.00 (Current tax: ₹162.61, MAT credit: ₹107.13, Deferred tax: ₹71.27)
  • Profit for the period: ₹448.34
  • EPS (Basic & Diluted): ₹2.66

Annual Performance (FY26)

  • Revenue from Operations: ₹10,969.45
  • Other Income: ₹330.25
  • Total Income: ₹11,299.70
  • Profit before tax: ₹1,265.53
  • Tax Expense: ₹475.38 (Current tax: ₹290.56, MAT credit: ₹107.13, Deferred tax: ₹66.55, Earlier year tax: ₹11.14)
  • Profit for the year: ₹790.15
  • EPS (Basic & Diluted): ₹4.40

Comparative Performance (FY25)

  • Revenue from Operations: ₹5,759.77
  • Other Income: ₹194.91
  • Profit for the year: ₹128.88
  • EPS (Basic & Diluted): ₹0.77

Balance Sheet Position (Standalone as of 31-Mar-2026)

  • Total Assets: ₹8,883.68 lakh (Previous year: ₹5,306.46 lakh)
  • Non-current assets: ₹3,196.03 lakh
  • Current assets: ₹5,687.65 lakh
  • Total Equity: ₹4,187.91 lakh (Previous year: ₹2,194.94 lakh)
  • Non-current liabilities: ₹1,735.42 lakh
  • Current liabilities: ₹2,960.35 lakh

Capital Structure Change

During Q4 FY26, the Company allotted 11,857,140 equity shares of face value ₹10 each at an issue price of ₹14 per share (including premium of ₹4 per share) towards settlement/conversion of outstanding loans aggregating to ₹16.60 crore. This resulted in:

  • Increase in paid-up equity share capital by ₹11.86 crore
  • Increase in securities premium by ₹4.74 crore
  • Corresponding loan liability adjustment

Subsidiary Information

The consolidated results include:

1. Broad Cast Equipment (India) Private Limited (acquired 25-Oct-2025, 62.37% holding)

2. Unayur Marketing Private Limited (acquired 20-Feb-2025, 99.85% holding)

Auditor Qualifications & Key Matters

BAS & CO. LLP issued unmodified audit opinions but highlighted:

1. Financial statements of Unayur Marketing Private Limited (subsidiary) were not audited by independent auditor - relied on management-certified accounts

2. Company unable to reliably determine fair value of investment in Naman Broadcasting and Communications Private Limited due to unavailability of sufficient valuation inputs

3. Unsecured loans availed without formal documentation or clearly defined interest terms

4. Closing balances of trade payables, receivables, and advances subject to confirmation and reconciliation

5. Non-compliance with ESI and Provident Fund provisions during the year (registrations obtained in March 2025)

Cash Flow Statements

Both standalone and consolidated cash flow statements are provided showing operating, investing, and financing activities for FY26 and FY25.

Segment Reporting

The Company is primarily engaged in media and network services with broadcasting as the main segment. Segment-wise revenue and results are disclosed.

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