Key Financial Figures - Standalone (Amounts in ₹ Lakhs)
Balance Sheet as at 31.03.2026
Assets:
- Total Assets: ₹8,883.68 (vs ₹5,306.46 in FY25)
- Non-current Assets: ₹3,196.03 (vs ₹2,736.05)
- Current Assets: ₹5,687.65 (vs ₹2,570.41)
Equity and Liabilities:
- Total Equity: ₹4,187.91 (vs ₹2,194.94)
- Share Capital: ₹2,863.49 (vs ₹1,677.78)
- Other Equity: ₹1,324.42 (vs ₹517.16)
- Non-current Liabilities: ₹1,735.42 (vs ₹972.15)
- Current Liabilities: ₹2,960.35 (vs ₹2,139.37)
Profit and Loss Statement
Q4 FY26 (3 months ended 31-Mar-26):
- Revenue from Operations: ₹2,444.80
- Other Income: ₹105.44
- Total Income: ₹2,550.24
- Total Expenses: ₹2,385.15
- Profit before tax: ₹153.81
- Tax Expense: ₹39.05 (Current: ₹39.88, Deferred: -₹0.83)
- Profit for the period: ₹114.76
- EPS (Basic & Diluted): ₹0.65
Full Year FY26 (Year ended 31-Mar-26):
- Revenue from Operations: ₹6,663.14
- Other Income: ₹222.43
- Total Income: ₹6,885.57
- Total Expenses: ₹6,411.98
- Profit before tax: ₹462.31
- Tax Expense: ₹129.34 (Current: ₹134.88, Deferred: -₹5.54)
- Profit for the year: ₹332.97
- EPS (Basic & Diluted): ₹1.86
Key Financial Figures - Consolidated (Amounts in ₹ Lakhs)
Balance Sheet as at 31.03.2026
Assets:
- Total Assets: ₹12,168.16 (vs ₹7,642.10 in FY25)
- Non-current Assets: ₹2,390.64
- Current Assets: ₹9,777.52
Equity and Liabilities:
- Total Equity: ₹5,277.74 (vs ₹2,827.59)
- Share Capital: ₹2,863.49 (vs ₹1,677.78)
- Other Equity: ₹1,780.77 (vs ₹522.80)
- Non-controlling Interest: ₹633.48 (vs ₹627.01)
- Non-current Liabilities: ₹2,218.28 (vs ₹972.15)
- Current Liabilities: ₹4,672.15 (vs ₹3,842.36)
Profit and Loss Statement
Q4 FY26 (3 months ended 31-Mar-26):
- Revenue from Operations: ₹3,725.45
- Other Income: ₹40.51
- Total Income: ₹3,765.96
- Total Expenses: ₹2,965.34
- Profit before tax: ₹789.34
- Tax Expense: ₹341.00 (Current: ₹162.61, MAT Credit: ₹107.13, Deferred: ₹71.27)
- Profit for the period: ₹448.34
- EPS (Basic & Diluted): ₹2.66
Full Year FY26 (Year ended 31-Mar-26):
- Revenue from Operations: ₹10,969.45
- Other Income: ₹330.25
- Total Income: ₹11,299.70
- Total Expenses: ₹10,022.89
- Profit before tax: ₹1,265.53
- Tax Expense: ₹475.38 (Current: ₹290.56, MAT Credit: ₹107.13, Deferred: ₹11.14, Earlier year: ₹66.55)
- Profit for the year: ₹790.15
- EPS (Basic & Diluted): ₹4.40
Significant Corporate Action
During the fourth quarter of FY26, the company allotted 11,857,140 equity shares of face value ₹10 each at an issue price of ₹14 per share (including a 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 reduction in loan liability
The management represented that the allotment was carried out in compliance with the Companies Act, 2013.
Subsidiary Information
The consolidated financial results include:
1. Broadcast Equipment India Private Limited (acquired October 25, 2025) - 62.37% holding
2. Unayur Marketing Private Limited (acquired February 20, 2025) - 99.85% holding
Auditor Qualifications and Notes
1. The company availed unsecured loans from various lenders without formal documentation or clearly defined terms of interest
2. Unable to reliably determine fair value of investment in Naman Broadcasting and Communications Private Limited due to unavailability of sufficient valuation inputs
3. Was non-compliant with ESI and Provident Fund provisions during the year, though registrations were obtained in March 2025
4. Closing balances of trade payables, trade receivables, and advances are subject to confirmation and reconciliation
5. For subsidiary Unayur Marketing Private Limited, financial statements were not audited by an independent auditor - incorporated based on management-certified accounts
Segment Reporting
The company is primarily engaged in media and network services (broadcasting segment), which contributed ₹3,725.45 lakhs in Q4 FY26 and ₹8,287.16 lakhs for full year FY26.