Integrated Filing — IndAS



General information about company
Scrip Code 532798
NSE Symbol NETWORK18
MSEI Symbol NOTLISTED
ISIN INE870H01013
Name of company Network18 Media & Investments Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 15-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Media Operations
Start date and time of board meeting 15-Jul-2025   16:30:00
End date and time of board meeting 15-Jul-2025   17:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
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 4304000000
Other income 84900000
Total income 4388900000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1809300000
(e) Finance costs 522500000
(f) Depreciation, depletion and amortisation expense 312600000
(f) Other Expenses
1 Operational Costs 817100000 817100000
2 Marketing, Distribution and Promotional Expense 1014300000 1014300000
3 Other Expenses 621500000 621500000
Total other expenses 2452900000
Total expenses 5097300000
3 Total profit before exceptional items and tax -708400000
4 Exceptional items 5870100000
5 Total profit before tax 5161700000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 5161700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 5161700000
17 Other comprehensive income net of taxes 218000000
18 Total Comprehensive Income for the period 5379700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 7710000000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.35
Diluted earnings (loss) per share from continuing operations 3.35
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.35
Diluted earnings (loss) per share from continuing and discontinued operations 3.35
24 Debt equity ratio 0.0055
25 Debt service coverage ratio -0.0045
26 Interest service coverage ratio -0.0045
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES TO THE STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2025 n na. The Audit Committee has reviewed the above results and the Board of Directors has approved the above results and it’s release at their respective meetings held on 15th July, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. n nb. Formulae for computation of ratios are as follows - n ni Debt Service Coverage Ratio Earnings before Interest, Tax and Exceptional items n __________________________________________ n n Interest Expense + Principal Repayments made n during the period for long term loans n nii Interest Service Coverage Ratio Earnings before Interest, Tax and Exceptional items n __________________________________________ n Interest Expense n niii Debt Equity Ratio Total Debt (Non-Current Borrowings + Current Borrowings) n _______________________________________________ n Total Equity n niv Current Ratio Current Assets n _____________ n Current Liabilities n nv Long Term Debt to Working Capital Non-Current Borrowings (including Current maturities of n Non-Current Borrowings) n _____________________________________________ n Current Assets Less Current Liabilities (excluding Current n maturities of Non-Current Borrowings) n nvi Bad Debts to Account Receivable Ratio Bad Debts n _________ n Average Trade Receivables n nvii Current Liability Ratio Current Liabilities n ________________ n Total Liabilities n nviii Total Debt to Total Assets Total Debt (Non-Current Borrowings + Current Borrowings) n ________________________________________________ n Total Assets n nix Debtors Turnover Revenue from Operations n _____________________ n Average Trade Receivables n nx Inventory Turnover Cost of Materials Consumed n _______________________ n Average Inventories of Goods n nxi Operating Margin Percent EBITDA Less Other Income n ______________________ n Revenue from Operations n ( EBITDA represents Profit/ (Loss) before Exceptional n Items, Finance Cost, Tax, Depreciation and Amortisation n Expenses) n nxii Net Profit Margin Percent Profit/ (Loss) after Tax and before Exceptional Items n ___________________________________________ n Total Income n nc. The Company operates in a single reportable operating segment 'Media Operations'. Hence there are no separate reportable segments as per Ind AS 108 'Operating Segments'. n nd. Eenadu Television Private Limited (“ETPL”) ceased to be an associate of the Company w.e.f. 7th July 2025 pursuant to assignment of the voting rights on the 24.5% equity holding in ETPL to the promoter of ETPL. The Company continues to hold the economic interest in these 24.5% equity shares. Accordingly, investment in ETPL has been fair valued and income of Rs. 587.01 crore being excess of fair value of holding in ETPL over carrying value has been disclosed as an exceptional item in the results. n ne. The figures of the quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year-to-date figures up to the third quarter of the financial year ended 31st March, 2025. n nf. The figures for the corresponding previous periods have been regrouped, wherever necessary, to make them comparable. n nFurther, the following line items which form part of the Standalone financial results for the quarter ended 30th June 2025 are reproduced below, as there are no rows designated for the same in the XBRL format: n n Quarter Ended n (Unaudited) n June 25 n ni. Earnings per Equity Share (Face Value of Rs. 5 each) * n n Basic and Diluted (in Rs.) - Before Exceptional Items (0.46) n Basic and Diluted (in Rs.) - After Exceptional Items 3.35 n nii Net Worth (including Retained Earnings) (Rs. in Crore) 5,622.62 n niii Debt Service Coverage Ratio # (0.45) niv Interest Service Coverage Ratio # (0.45) nv Current Ratio 0.21 nvi Long Term Debt to Working Capital - nvii Bad Debts to Account Receivable Ratio * - nviii Current Liability Ratio 0.93 nix Total Debt to Total Assets 0.32 nx Debtors Turnover * 0.68 nxi Inventory Turnover * - nxii Operating Margin Percent # 0.97% nxiii Net Profit Margin Percent # (16.14%) n* Not Annualised for the interim periods n# Excluding Exceptional Items n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss 218000000 218000000
Total Amount of items that will not be reclassified to profit and loss 218000000
2 Income tax relating to items that will not be reclassified to profit or loss 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
5 Total Other comprehensive income 218000000