Integrated Filing — IndAS



General information about company

Scrip Code 532507
NSE Symbol BAGFILMS
MSEI Symbol NOTLISTED
ISIN INE116D01028
Name of company B.A.G FILMS AND MEDIA 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 12-02-2026   17:00:00
End date and time of board meeting 12-02-2026   19:20:00
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 3,992.71 10,714.56
Other income 3.62 17.07
Total income 3,996.33 10,731.63
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 (75.75) (951.24)
(d) Employee benefit expense 413.86 1,202.59
(e) Finance costs 188.96 605.63
(f) Depreciation, depletion and amortisation expense 74.20 220.67
(f) Other Expenses
1 Other Expenses 3,368.14 9,302.36
Total other expenses 3,368.14 9,302.36
Total expenses 3,969.41 10,380.01
3 Total profit before exceptional items and tax 26.92 351.62
4 Exceptional items 0.00 0.00
5 Total profit before tax 26.92 351.62
6 Tax expense
7 Current tax (3.81) 44.49
8 Deferred tax 19.61 37.63
9 Total tax expenses 15.80 82.12
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 11.12 269.50
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 0.00 0.00
16 Total profit (loss) for period 11.12 269.50
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 11.12 269.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 70.82 267.03
Total profit or loss, attributable to non-controlling interests (59.70) 2.47
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 70.82 267.03
Total comprehensive income for the period attributable to owners of parent non-controlling interests (59.70) 2.47
21 Details of equity share capital
Paid-up equity share capital 3,956.66 3,956.66
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 0.01 0.14
Diluted earnings (loss) per share from continuing operations 0 0.11
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 0.01 0.14
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.11
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



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 a) Audio- Visual Production and Distribution 0.0081024 1,370.33
2 b) Leasing 0.0002034 0.0006102
3 c) F.M. Radio 0.0009093 0.0031712
4 d) F.M. Radio_Podcast 0.0011097 0.0028122
5 e) Television Broadcasting 2,665.30 8,127.30
6 f) Television Broadcasting- Content Syndication 0.0029493 0.0055757
Total Segment Revenue 3,992.71 10,714.56
Less: Inter segment revenue 0.00 0.00
Revenue from operations 3,992.71 10,714.56
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Audio- Visual Production and Distribution (77.94) (682.66)
2 b) Leasing 5.71 17.04
3 c) F.M. Radio 5.86 174.08
4 d) F.M. Radio_Podcast 1.14 3.47
5 e) Television Broadcasting 999.21 3,403.23
6 f) Television Broadcasting- Content Syndication 59.85 159.23
Total Profit before tax 993.83 3,074.39
i. Finance cost 188.96 605.63
ii. Other Unallocable Expenditure net off Unallocable income 777.95 2,117.14
Profit before tax 26.92 351.62
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Audio- Visual Production and Distribution 6,039.78 6,039.78
2 b) Leasing 557.65 557.65
3 c) F.M. Radio 1,158.30 1,158.30
4 d) F.M. Radio_Podcast 128.29 128.29
5 e) Television Broadcasting 20,205.62 20,205.62
6 f) Television Broadcasting- Content Syndication 572.79 572.79
Total Segment Asset 28,662.43 28,662.43
Un-allocable Assets 37,168.64 37,168.64
Net Segment Asset 65,831.07 65,831.07
4 Segment Liabilities
Segment Liabilities
1 a) Audio- Visual Production and Distribution 4,382.32 4,382.32
2 b) Leasing 0.00 0.00
3 c) F.M. Radio 1,681.63 1,681.63
4 d) F.M. Radio_Podcast 197.73 197.73
5 e) Television Broadcasting 8,954.73 8,954.73
6 f) Television Broadcasting- Content Syndication 122.54 122.54
Total Segment Liabilities 15,338.95 15,338.95
Un-allocable Liabilities 7,506.17 7,506.17
Net Segment Liabilities 22,845.12 22,845.12
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00