| Scrip Code | 542685 |
|---|---|
| NSE Symbol | DGCONTENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE03JI01017 |
| Name of company | Digicontent Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 04-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Entertaintment and Digital Innovation Business |
| Start date and time of board meeting | 04-11-2025 11:30:00 |
| End date and time of board meeting | 04-11-2025 12:32:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 13,179.00 | 24,224.00 | |
| Other income | 214.00 | 261.00 | |
| Total income | 13,393.00 | 24,485.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 5,918.00 | 11,903.00 |
| (e) | Finance costs | 289.00 | 581.00 |
| (f) | Depreciation, depletion and amortisation expense | 197.00 | 394.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 5,628.00 | 10,454.00 |
| Total other expenses | 5,628.00 | 10,454.00 | |
| Total expenses | 12,032.00 | 23,332.00 | |
| 3 | Total profit before exceptional items and tax | 1,361.00 | 1,153.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,361.00 | 1,153.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 464.00 | 492.00 |
| 8 | Deferred tax | (55.00) | (58.00) |
| 9 | Total tax expenses | 409.00 | 434.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 952.00 | 719.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 952.00 | 719.00 |
| 17 | Other comprehensive income net of taxes | 82.00 | 130.00 |
| 18 | Total Comprehensive Income for the period | 1,034.00 | 849.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 952.00 | 719.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 82.00 | 130.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,164.00 | 1,164.00 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | 1.64 | 1.24 | |
| Diluted earnings (loss) per share from continuing operations | 1.56 | 1.19 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.64 | 1.24 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.56 | 1.19 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,562.00 | ||
| Capital work-in-progress | 0.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 220.00 | ||
| Intangible assets under development | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 16.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | 6,009.00 | ||
| Total non-current financial assets | 6,025.00 | ||
| Deferred tax assets (net) | 850.00 | ||
| Other non-current assets | 999.00 | ||
| Total non-current assets | 9,656.00 | ||
| 2 | Current assets | ||
| Inventories | 0.00 | ||
| Current financial asset | |||
| Current investments | 2,488.00 | ||
| Trade receivables, current | 8,973.00 | ||
| Cash and cash equivalents | 173.00 | ||
| Bank balance other than cash and cash equivalents | 3.00 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | 1,198.00 | ||
| Total current financial assets | 12,835.00 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 1,469.00 | ||
| Total current assets | 14,304.00 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 23,960.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,164.00 | ||
| Other equity | 2,673.00 | ||
| Total equity attributable to owners of parent | 3,837.00 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 3,837.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 3,422.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 6,535.00 | ||
| Total non-current financial liabilities | 9,957.00 | ||
| Provisions, non-current | 3.00 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 0.00 | ||
| Total non-current liabilities | 9,960.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 541.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 190.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,309.00 | ||
| Total Trade payable | 4,499.00 | ||
| Other current financial liabilities | 1,874.00 | ||
| Total current financial liabilities | 6,914.00 | ||
| Other current liabilities | 2,061.00 | ||
| Provisions, current | 1,188.00 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 10,163.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 20,123.00 | ||
| Total equity and liabilites | 23,960.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Cash flow Notes : Under Cash flows from used in Operating activities A) Adjustments for decrease (increase) in other current assets includes (Increase) in current and non-current financial assets and other current and non-current assets (aligned with signed results) B) Adjustments for increase (decrease) in other current liabilities includes Increase in current and non-current financial liabilities and other current and non-current liabilities and provisions (aligned with signed results) C) Other adjustment to reconcile profit / (Loss) includes : 1) Loss allowance in relation to doubtful debts & advances– INR 40 lakhs 2) Unclaimed balances/liabilities written back (net)- INR (138) lakhs 4) Write back of advance received from customer- INR (19) lakhs Under Cash flows from used in Investing activities A) Purchase of Property, plant and equipment includes Purchase of property, plant and equipment & intangible assets (aligned with signed results) B) Other inflows (outflows) of Cash includes: 1) Proceeds from sale of investments- INR. 6106 lakhs 2) Purchase of investments- INR. (5778) lakhs 3) Fixed deposit matured- INR 25 lakhs |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | 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 | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of the defined benefit plans- profit/(loss) | 110.00 | 174.00 |
| Total Amount of items that will not be reclassified to profit and loss | 110.00 | 174.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 28.00 | 44.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 82.00 | 130.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,153.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 581.00 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (841.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (538.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 1,198.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 394.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 13.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 42.00 | |||||
| Adjustments for share-based payments | 253.00 | |||||
| Adjustments for fair value losses (gains) | (30.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (117.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 871.00 | |||||
| Net cash flows from (used in) operations | 2,024.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,270.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 754.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | (66.00) | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 78.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 353.00 | |||||
| Net cash flows from (used in) investing activities | 365.00 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 878.00 | |||||
| Payments of lease liabilities | 91.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 691.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,660.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (541.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (541.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 173.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | (368.00) | |||||