Integrated Filing — IndAS

General information about company
Scrip Code	532416
NSE Symbol	NEXTMEDIA
MSEI Symbol	NOTLISTED
ISIN	INE747B01016
Name of company	NEXT MEDIAWORKS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
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	Single segment
Description of single segment	RadioBroadcasting
Start date and time of board meeting	15-May-2025   17:00:00
End date and time of board meeting	15-May-2025   18:00:00
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	Declaration of unmodified opinion

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	29100000	303300000
	Other income	2800000	37600000
	Total income	31900000	340900000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	7700000	67400000
(e)	Finance costs	27500000	201400000
(f)	Depreciation, depletion and amortisation expense	6000000	60400000
(f)	Other Expenses
1	Radio License fee	11600000	116400000
2	Other Expenses	14200000	144700000
	Total other expenses	25800000	261100000
	Total expenses	67000000	590300000
3	Total profit before exceptional items and tax	-35100000	-249400000
4	Exceptional items	787900000	787900000
5	Total profit before tax	752800000	538500000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	752800000	538500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	752800000	538500000
17	Other comprehensive income net of taxes	-7000000	-7200000
18	Total Comprehensive Income for the period	745800000	531300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	763600000	636000000
	Total profit or loss, attributable to non-controlling interests	-10800000	-10800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	756600000	628900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-10800000	-97600000
21	Details of equity share capital
	Paid-up equity share capital	668900000	668900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		-918800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.42	9.51
	Diluted earnings (loss) per share from continuing operations	11.42	9.51
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	11.42	9.51
	Diluted earnings (loss) per share from continuing and discontinued operations	11.42	9.51
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	0
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	81200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	81200000
	Deferred tax assets (net)	0
	Other non-current assets	14600000
	Total non-current assets	95800000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	0
	Cash and cash equivalents	900000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	900000
	Current tax assets (net)	0
	Other current assets	100000
	Total current assets	1000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	96800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	668900000
	Other equity	-918800000
	Total equity attributable to owners of parent	-249900000
	Non controlling interest	0
	Total equity	-249900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	344300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	344300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	344300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1300000
	Total Trade payable	1300000
	Other current financial liabilities	400000
	Total current financial liabilities	1700000
	Other current liabilities	600000
	Provisions, current	100000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	346700000
	Total equity and liabilites	96800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Other non current assets here refers to Non current tax assets are net 79 lacs & Other non current assets 67 lacs Cashflow Notes Adjustment for decrease or increase in other current assets here represents Increase in current and non-current financial assets and other current and non current assets nAdjustment for increase or decrease in trade payable current here represents Increase in trade payables, other current and non current financial liabilities and current and non current liabilities & provisions. nOther adjustment for non cash items here represents: Gain on loss of Control Exceptional item is minus 7879 Lacs, Writeback of advances from customers are minus 18 Lacs, Liabilities no longer required written back are minus 49 Lacs, Allowances for doubtful debts are 62 Lacs nOther adjustments to reconcile profit here represents Rental Income of minus 9 Lacs, Profit on property, plant and equipment sold/discarded Net minus 1 lac nOther Inflows or outflows of Cash here represents Purchase of Mutual Fund minus 1400 lacs, Proceeds from sale of mutual fund Rs 1116 Lacs, Rental income Rs 9 Lacs, Deposits made during the year minus Rs 6 Lacs cash & cash equivalent derecognised due to loss of control minus Rs. 86 lacs n n

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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
1	Items that will not be reclassified to profit and loss	-7000000	-7200000
	Total Amount of items that will not be reclassified to profit and loss	-7000000	-7200000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-7000000	-7200000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			538500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			201400000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-17600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-16900000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			60400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			6500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-1000000
	Other adjustments for non-cash items			-788400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-557500000
	Net cash flows from (used in) operations			-19000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-8600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-10400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			100000
	Purchase of property, plant and equipment			1100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			5900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-36700000
	Net cash flows from (used in) investing activities	-31800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2600000
	Repayments of borrowings			0
	Payments of lease liabilities			18300000
	Dividends paid			0
	Interest paid			17400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-33100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-75300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-75300000
	Cash and cash equivalents cash flow statement at beginning of period			76200000
	Cash and cash equivalents cash flow statement at end of period			900000