Integrated Filing — IndAS



General information about company

Scrip Code 532368
NSE Symbol BCG
MSEI Symbol NOTLISTED
ISIN INE425B01027
Name of company Brightcom Group 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 07-06-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 07-06-2026   15:30:00
End date and time of board meeting 07-06-2026   18:45:00
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 Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,59,663.96 6,92,805.84
Other income 11.06 (3.29)
Total income 1,59,675.02 6,92,802.55
2 Expenses
(a) Cost of materials consumed 90,899.90 4,28,584.80
(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 12,398.65 33,879.25
(e) Finance costs 0.39 1.66
(f) Depreciation, depletion and amortisation expense 8,389.99 32,007.94
(f) Other Expenses
1 Other Expenses 14,052.78 55,117.73
Total other expenses 14,052.78 55,117.73
Total expenses 1,25,741.71 5,49,591.38
3 Total profit before exceptional items and tax 33,933.31 1,43,211.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 33,933.31 1,43,211.17
6 Tax expense
7 Current tax 13,695.03 48,087.79
8 Deferred tax (544.85) (1,109.28)
9 Total tax expenses 13,150.18 46,978.51
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 20,783.13 96,232.66
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 20,783.13 96,232.66
17 Other comprehensive income net of taxes 50,455.75 91,941.96
18 Total Comprehensive Income for the period 71,238.88 1,88,174.62
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 40,370.44 40,370.44
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.03 4.77
Diluted earnings (loss) per share from continuing operations 1.03 4.77
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 1.03 4.77
Diluted earnings (loss) per share from continuing and discontinued operations 1.03 4.77
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,895.87
Capital work-in-progress 28,493.88
Investment property 21.95
Goodwill 0.00
Other intangible assets 1,13,569.78
Intangible assets under development 29,116.20
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 62,683.51
Trade receivables, non-current 0.00
Loans, non-current 12,564.25
Other non-current financial assets
1 Other non-current financial assets 2,066.24
Total of other non-current financial assets 2,066.24
Total non-current financial assets 77,314.00
Deferred tax assets (net) 3,179.46
Other non-current assets
1 Other non-current assets 3,859.57
2 non current Tax Assests 60.34
Total of other non-current assets 3,919.91
Total non-current assets 2,57,511.05
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 5,18,572.89
Cash and cash equivalents 1,41,497.70
Bank balance other than cash and cash equivalents 52.85
Loans, current 2,28,589.87
Other current financial assets
Total of other current financial assets 52,723.56
Total current financial assets 9,41,436.87
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 9,41,436.87
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 11,98,947.92
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 40,370.44
Other equity 10,16,729.49
Total equity attributable to owners of parent 10,57,099.93
Non controlling interest
Total equity 10,57,099.93
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 1,199.42
Deferred tax liabilities (net) 354.97
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,554.39
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, 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 54,357.63
Total Trade payable 54,357.63
Other current financial liabilities
1 Other current financial liabilities 161.08
Total of other current financial liabilities 161.08
Total current financial liabilities 54,518.71
Other current liabilities 56,009.94
1 Other current liabilities 56,009.94
Total of other current liabilities 56,009.94
Provisions, current 29,764.95
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,40,293.60
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,41,847.99
Total equity and liabilites 11,98,947.92
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Digital Market segment 1,49,213.32 6,50,269.74
2 Software development segment 10,450.64 42,536.10
Total Segment Revenue 1,59,663.96 6,92,805.84
Less: Inter segment revenue
Revenue from operations 1,59,663.96 6,92,805.84
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Digital Market segment 33,946.21 1,43,204.88
2 Software development segment (12.51) 7.95
Total Profit before tax 33,933.70 1,43,212.83
i. Finance cost 0.39 1.66
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 33,933.31 1,43,211.17
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Digital Market segment 11,63,981.64 11,63,981.64
2 Software development segment 34,966.28 34,966.28
Total Segment Asset 11,98,947.92 11,98,947.92
Un-allocable Assets 0.00 0.00
Net Segment Asset 11,98,947.92 11,98,947.92
4 Segment Liabilities
Segment Liabilities
1 Digital Market segment 1,27,267.99 1,27,267.99
2 Software development segment 14,580.00 14,580.00
Total Segment Liabilities 1,41,847.99 1,41,847.99
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,41,847.99 1,41,847.99
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 (50,455.75) (91,941.96)
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
5 Total Other comprehensive income 50,455.75 91,941.96



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,43,211.17
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 3,032.29
Adjustments for decrease (increase) in trade receivables, non-current (1,28,964.91)
Adjustments for decrease (increase) in other current assets (8,134.70)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 3.77
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 18,465.91
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 9,993.32
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 32,007.94
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2,117.66
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 27.71
Adjustments for other financial liabilities, non-current (13,374.08)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (84,825.09)
Net cash flows from (used in) operations 58,386.08
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 48,121.18
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,264.90
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 0.00
Purchase of property, plant and equipment 0.15
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 29,116.20
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (28,493.88)
Net cash flows from (used in) investing activities (57,610.23)
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 1,207.16
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 166.90
Other inflows (outflows) of cash 74,930.24
Net cash flows from (used in) financing activities 73,556.18
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 26,210.85
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 26,210.85
Cash and cash equivalents cash flow statement at beginning of period 1,15,339.71
Cash and cash equivalents cash flow statement at end of period 1,41,550.56





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 P R CHANDRA & CO Yes 17-10-2027


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6,92,805.84 6,92,805.84
2 Total Expenditure 5,49,591.38 5,49,591.38
3 Net Profit/(Loss) 96,232.66 96,232.66
4 Earnings Per Share 4.77 4.77
5 Total Assets 11,98,947.92 11,98,947.92
6 Total Liabilities 1,41,847.99 1,41,847.99
7 Net Worth 10,57,099.93 10,57,099.93


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)


Text Block

Textual Information(1) The Consolidated Financial Statements do not include the results of Associate Company, M/s Vuchi Media Private Limited (Refer Point No. 5 of Basis for Qualified Opinion paragraph on consolidation of audit report).
Textual Information(2) The proposed acquisition stood mutually terminated and the Definitive Share Purchase Agreement was cancelled. Pending completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction, management believes that non-consolidation appropriately reflects the present legal and factual position.
Textual Information(3) Impact is presently not quantifiable.
Textual Information(4) The matter is dependent upon completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction and final determination of the status of the transaction.
Textual Information(5) The auditors have maintained the qualification as stated in the Independent Auditor’s Report.
Textual Information(6) The opening and closing balances could not be confirmed as they are subject to change. SEBI vide letter dated 13.04.2023 directed the Company to undertake examination of financial statements for FY 2014-15 to FY 2021-22 by a Peer Reviewed Chartered Accountant to ensure compliance with applicable accounting standards and submit statement of impact of non-compliances. Accordingly, current year opening balances and consequential effect on closing balances are subject to verification and confirmation by Peer Review Auditor.
Textual Information(7) The qualification relates to regulatory proceedings concerning examination of historical financial statements culminating in SEBI Final Order dated 06 February 2025, which is presently under challenge before the Hon’ble High Court of Telangana. The Consolidated Financial Statements have been prepared in accordance with the Companies Act, 2013 and applicable Ind AS.
Textual Information(8) Impact is presently not quantifiable.
Textual Information(9) The matter is dependent upon completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction and final determination of the status of the transaction.
Textual Information(10) The auditors have maintained the qualification as stated in the Independent Auditor’s Report.
Textual Information(11) The Company derives substantial revenue from overseas branch and foreign subsidiaries. The auditors relied upon financial information of the foreign branch and subsidiaries based on confirmations/certifications provided by respective Certified Public Accountants (CPAs). Such foreign subsidiaries collectively account for approximately 86% of Group revenue and extended verification procedures could not be performed by the auditors.
Textual Information(12) The financial information of the overseas branch and foreign subsidiaries has been certified/audited by their respective CPAs. Management reviewed the information, carried out consolidation adjustments under Ind AS and prepared the Consolidated Financial Statements accordingly.
Textual Information(13) Impact is presently not quantifiable.
Textual Information(14) Not Applicable
Textual Information(15) The auditors have maintained the qualification as stated in the Independent Auditor’s Report.
Textual Information(16) Considering SEBI Interim Order cum Show Cause Notice dated 13.04.2023, observations relate to: (a) impairment indicators in investment in Ybrant Media Acquisition Inc. due to negative equity/net worth and non-recognition of impairment; (b) non-dissemination of standalone financial statements of subsidiaries on website for FY 2014-15 to FY 2021-22; (c) opening balances of investments, receivables and payables relating to subsidiaries subject to Peer Review Auditor confirmation; (d) non-provision of impairment of investment of Rs.16,886.81 lakhs in M/s Vuchi Media Private Limited despite cancellation of proposed acquisition transaction and pending cancellation of 1,40,70,000 equity shares issued pursuant to transaction; (e) promoter shareholding based on available information and subject to change due to pending SEBI proceedings; (f) non-recognition of M/s Vuchi Media Private Limited as Associate Company after termination of proposed acquisition; and (g) SEBI Final Order dated 06 February 2025 relating to impairment of assets, challenged before Hon’ble High Court and proceedings pending before Securities Appellate Tribunal.
Textual Information(17) Management has assessed the above matters considering available information, applicable Ind AS and ongoing regulatory/legal proceedings. Management believes recognition of impairment in Ybrant Media Acquisition Inc. is presently not warranted under Ind AS 36. The website disclosure matter does not impact recognition, measurement or presentation of consolidated financial statements. Opening balance matters are consequential to historical financial statements and any accounting impact shall be considered after final adjudication. Regarding M/s Vuchi Media Private Limited investment of Rs.16,886.81 lakhs, pending completion of legal process for cancellation of shares, management believes the accounting treatment appropriately reflects the present legal and factual position. Following termination of proposed acquisition, management concluded that M/s Vuchi Media Private Limited does not meet criteria for recognition as an Associate. Regarding SEBI Final Order dated 06 February 2025, the Company has challenged the order and management believes no adjustment is presently warranted pending adjudication.
Textual Information(18) Impact is presently not quantifiable.
Textual Information(19) The financial impact cannot presently be estimated as the matters are dependent on regulatory proceedings, judicial proceedings, Peer Review Auditor confirmation, completion of legal formalities and final adjudication.
Textual Information(20) The auditors have maintained the qualification as stated in the Independent Auditor’s Report.


Signatories detail

Name of CEO / Managing director MUTHUKURU SURESHKUMAR REDDY
Name of CFO RAVINDRA KONDAMURI
Name of audit committee chairman VENKATA SUBBA RAO PALADUGU
Name of statutory auditor P RAVI CHANDRA (P R CHANDRA & CO)
Name of other signatory, if any, with designation ALLAM RAGHUNATH
Place HYDERABAD
Date 22-07-2026