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 Consolidated
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



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 Consolidated
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 4678600000
Other income 101500000
Total income 4780100000
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 1856100000
(e) Finance costs 523000000
(f) Depreciation, depletion and amortisation expense 341200000
(f) Other Expenses
1 Operational Costs 1003000000 1003000000
2 Marketing, Distribution and Promotional Expense 1137300000 1137300000
3 Other Expenses 640600000 640600000
Total other expenses 2780900000
Total expenses 5501200000
3 Total profit before exceptional items and tax -721100000
4 Exceptional items 1506400000
5 Total profit before tax 785300000
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 785300000
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 703200000
16 Total profit (loss) for period 1488500000
17 Other comprehensive income net of taxes 236900000
18 Total Comprehensive Income for the period 1725400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1480300000
Total profit or loss, attributable to non-controlling interests 8200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1717100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8300000
21 Details of equity share capital
Paid-up equity share capital 7652100000
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 0.97
Diluted earnings (loss) per share from continuing operations 0.97
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 0.97
Diluted earnings (loss) per share from continuing and discontinued operations 0.97
24 Debt equity ratio 0.0059
25 Debt service coverage ratio 0.0096
26 Interest service coverage ratio 0.0096
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES TO THE CONSOLIDATED 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 its 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 n i. Debt Service Coverage Ratio = Earnings before Interest, Tax and Exceptional items n ---------------------------------------------------------------- n Interest Expense + Principal Repayments made during the period for long n term loans n n ii. Interest Service Coverage Ratio = Earnings before Interest, Tax and Exceptional items n ---------------------------------------------------------------- n Interest Expense n n iii. Debt Equity Ratio = Total Debt (Non-Current Borrowings + Current Borrowings) n --------------------------------------------------------------------- n Equity attributable to Owners (Equity Share Capital + Other Equity) n n iv. Current Ratio = Current Assets n --------------------- n Current Liabilities n n v. Long Term Debt to Working = Non-Current Borrowings (including Current maturities of Non-Current n Capital Borrowings) n --------------------------------------------------------------------------------------- n Current Assets Less Current Liabilities (excluding Current maturities of n Non-Current Borrowings) n n vi. Bad Debts to Account Receivable = Bad Debts n Ratio --------------- n Average Trade Receivables n n vii. Current Liability Ratio = Current Liabilities n --------------------- n Total Liabilities n n viii. Total Debt to Total Assets = Total Debt (Non-Current Borrowings + Current Borrowings) n ------------------------------------------------------------ n Total Assets n n ix. Debtors Turnover = Revenue from Operations n --------------------------------- n Average Trade Receivables n n x. Inventory Turnover = Cost of Materials Consumed n ------------------------------------- n Average Inventories of Goods n n xi. Operating Margin Percent = EBITDA Less Other Income n ------------------------------------- n Revenue from Operations n n (EBITDA represents Profit/ (Loss) before Exceptional n items, Finance Cost, Tax, Depreciation and Amortisation Expenses) n n xii. Net Profit Margin Percent = Profit/ (Loss) after Tax and before Exceptional items n --------------------------------------------------------------- n Total Income n nc. The Group operates primarily 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. 150.64 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. Indiacast Media Distribution Private Limited and Studio 18 Media Private Limited (Formerly Viacom 18 Media Private Limited) ceased to be subsidiary of the Company on 14th November, 2024 and 30th December, 2024 respectively. Accordingly, the figures for the corresponding previous periods are not comparable. n n nFurther, the following line items which form part of the Consolidated 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 30th June'25 n nA) Net Worth (including Retained Earnings) (Rs. in Crore) 1,416.39 nB) Debt Service Coverage Ratio # 0.96 nC) Interest Service Coverage Ratio # 0.96 nD) Current ratio 0.25 nE) Long Term Debt to Working Capital - nF) Bad Debts to Account Receivable Ratio * - nG) Current Liability Ratio 0.93 nH) Total Debt to Total Assets 0.33 nI) Debtors Turnover * 0.71 nJ) Inventory Turnover * - nK) Operating Margin Percent # 15.92% nL) Net Profit Margin Percent # (0.37%) nM) Earnings per Equity Share (Face Value of Rs. 5 each) * n Basic and Diluted (in Rs.) - Before Exceptional Items (0.02) n Basic and Diluted (in Rs.) - After Exceptional Items 0.97 n n 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 Consolidated
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 Consolidated
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 243500000 243500000
Total Amount of items that will not be reclassified to profit and loss 243500000
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
1 Items that will be reclassified to Profit or Loss -6600000 -6600000
Total Amount of items that will be reclassified to profit and loss -6600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 236900000