Integrated Filing — IndAS



General information about company

Scrip Code 533137
NSE Symbol DEN
MSEI Symbol NOTLISTED
ISIN INE947J01015
Name of company DEN NETWORKS 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 14-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Multi segment
Description of single segment
Start date and time of board meeting 14-01-2026   15:00:00
End date and time of board meeting 14-01-2026   16:10:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 25,101.00 73,370.90
Other income 5,692.20 17,930.80
Total income 30,793.20 91,301.70
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 1,713.50 5,378.20
(e) Finance costs 44.50 145.60
(f) Depreciation, depletion and amortisation expense 2,309.20 7,070.20
(f) Other Expenses
1 Content Cost 16,353.40 46,606.90
2 Other Expenses 5,722.60 16,077.10
Total other expenses 22,076.00 62,684.00
Total expenses 26,143.20 75,278.00
3 Total profit before exceptional items and tax 4,650.00 16,023.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,650.00 16,023.70
6 Tax expense
7 Current tax 564.10 2,184.80
8 Deferred tax 191.20 783.40
9 Total tax expenses 755.30 2,968.20
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 3,894.70 13,055.50
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 143.80 (135.90)
16 Total profit (loss) for period 4,038.50 12,919.60
17 Other comprehensive income net of taxes 76.60 91.80
18 Total Comprehensive Income for the period 4,115.10 13,011.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,799.30 12,737.40
Total profit or loss, attributable to non-controlling interests 239.20 182.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,855.60 12,808.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests 259.50 202.80
21 Details of equity share capital
Paid-up equity share capital 47,676.60 47,676.60
Face value of equity share capital 10 10
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 0.8 2.67
Diluted earnings (loss) per share from continuing operations 0.8 2.67
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 0.8 2.67
Diluted earnings (loss) per share from continuing and discontinued operations 0.8 2.67
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the consolidated unaudited financial results: 1 The figures for the corresponding previous period / year have been regrouped / rearranged wherever considered necessary to make them comparable. 2 The consolidated financial results relate to DEN NETWORKS LIMITED ('the Company' or 'the Parent Company'), its subsidiaries companies and its associates, collectively referred to as 'the Group'. 3 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 14th January, 2026. The Statutory auditors of the Company have carried out a limited review of the above results for the quarter and nine months ended 31st December, 2025. 4 During the year ended 31 March, 2019, the Company had allotted on preferential basis 28,14,48,000 equity shares of Rs. 72.66 each at a premium of Rs. 62.66 per share aggregating to Rs. 20,450.00 million. The proceeds of preferential allotment amounting to Rs. 20,450.00 million have been invested in mutual funds and fixed deposits, pending utilisation for the same. 5 Employee benefits expense includes an amount of Rs. 14.62 million being the impact of implementation of the New Labour Code. 6 Mr. Rajendra Dwarkadas Hingwala, Independent Director of the Company, has been duly authorised by the Board of Directors to sign the financial results for the quarter and nine months ended 31st December, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
1 Cable distribution network 24,552.70 71,479.70
2 Broadband 0.009983 3,241.20
Total Segment Revenue 25,551.00 74,720.90
Less: Inter segment revenue 450.00 1,350.00
Revenue from operations 25,101.00 73,370.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cable distribution network (889.00) (1,571.50)
2 Broadband (108.70) (190.00)
Total Profit before tax (997.70) (1,761.50)
i. Finance cost 44.50 145.60
ii. Other Unallocable Expenditure net off Unallocable income (5,692.20) (17,930.80)
Profit before tax 4,650.00 16,023.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cable distribution network 92,562.10 92,562.10
2 Broadband 3,291.10 3,291.10
Total Segment Asset 95,853.20 95,853.20
Un-allocable Assets 3,34,308.80 3,34,308.80
Net Segment Asset 4,30,162.00 4,30,162.00
4 Segment Liabilities
Segment Liabilities
1 Cable distribution network 48,436.40 48,436.40
2 Broadband 2,469.80 2,469.80
Total Segment Liabilities 50,906.20 50,906.20
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 50,906.20 50,906.20
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit and loss 91.10 111.70
2 Share of Other Comprehensive income in associates to the extent that will not be reclassified to profits and loss 3.10 4.50
Total Amount of items that will not be reclassified to profit and loss 94.20 116.20
2 Income tax relating to items that will not be reclassified to profit or loss 17.60 24.40
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 76.60 91.80