Integrated Filing — IndAS



General information about company
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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2024
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 Entertaintment and Digital Innovation Business
Start date and time of board meeting 26-May-2025   13:00:00
End date and time of board meeting 26-May-2025   15:00:00
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 1145200000 4428500000
Other income 22400000 73300000
Total income 1167600000 4501800000
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 547700000 2173300000
(e) Finance costs 38100000 167200000
(f) Depreciation, depletion and amortisation expense 20600000 110200000
(f) Other Expenses
1 Other expenses 465500000 1677300000
Total other expenses 465500000 1677300000
Total expenses 1071900000 4128000000
3 Total profit before exceptional items and tax 95700000 373800000
4 Exceptional items 0 0
5 Total profit before tax 95700000 373800000
6 Tax expense
7 Current tax 51100000 151400000
8 Deferred tax -17600000 -20700000
9 Total tax expenses 33500000 130700000
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 62200000 243100000
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 62200000 243100000
17 Other comprehensive income net of taxes 900000 18500000
18 Total Comprehensive Income for the period 63100000 261600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 116400000 116400000
Total profit or loss, attributable to non-controlling interests 200000 200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 63100000 261600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 116400000 116400000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 156900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.07 4.18
Diluted earnings (loss) per share from continuing operations 1.07 4.18
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 1.07 4.18
Diluted earnings (loss) per share from continuing and discontinued operations 1.07 4.18
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 166200000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 24900000
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 1600000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 624000000
Total non-current financial assets 625600000
Deferred tax assets (net) 83500000
Other non-current assets 21500000
Total non-current assets 921700000
2 Current assets
Inventories 0
Current financial asset
Current investments 286300000
Trade receivables, current 818600000
Cash and cash equivalents 17300000
Bank balance other than cash and cash equivalents 300000
Loans, current 0
Other current financial assets 118100000
Total current financial assets 1240600000
Current tax assets (net) 0
Other current assets 99600000
Total current assets 1340200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2261900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 116400000
Other equity 156900000
Total equity attributable to owners of parent 273300000
Non controlling interest 0
Total equity 273300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 440900000
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 665800000
Total non-current financial liabilities 1106700000
Provisions, non-current 300000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1107000000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 291400000
Total Trade payable 303900000
Other current financial liabilities 230600000
Total current financial liabilities 534500000
Other current liabilities 219800000
Provisions, current 127300000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 881600000
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 1988600000
Total equity and liabilites 2261900000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) nA Adjustments for increase or 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 n nB Other adjustment to reconcile profit or Loss includes n 1 Reversal or Loss allowance for doubtful debts and advances INR 16 Lakhs n 2 Unclaimed balances liabilities written back net INR 216 Lakhs n 3 Net gain on disposal of property plant and equipment INR 5 Lakhs n 4 Write back of advance received from customer INR 69 lakhs n n nC Under Cash flows from used in Investing activities na Purchase of Property plant and equipment includes Purchase of property plant and equipment and intangible assets including intangible under development aligned with signed results n nb Other inflows outflows of Cash includes n 1 Proceeds from sale of investments INR 9456 Lakhs n 2 Fixed deposits matured INR 212 Lakhs n 3 Purchase of investments INR 11161 Lakhs n nD Under Cash flows from used in Financing activities n1 Payments of finance lease liabilities includes Repayment of lease liabilities aligned with signed results



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 Remeasurement of the defined benefit plan profit/ (loss) 1200000 24800000
2 Change in fair value of investments 0 -100000
Total Amount of items that will not be reclassified to profit and loss 1200000 24700000
2 Income tax relating to items that will not be reclassified to profit or loss 300000 6200000
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 900000 18500000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 373800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 167200000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -97700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 160900000
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 0
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 125300000
Adjustments for depreciation and amortisation expense 110200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 100000
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 1000000
Adjustments for dividend income 0
Adjustments for interest income 48200000
Adjustments for share-based payments 200000
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) -30600000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 388400000
Net cash flows from (used in) operations 762200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -11200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 773400000
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 500000
Purchase of property, plant and equipment 88000000
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 77000000
Cash receipts from repayment of advances and loans made to other parties 97000000
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 31800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -149300000
Net cash flows from (used in) investing activities -185000000
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 0
Repayments of borrowings 423600000
Payments of lease liabilities 15400000
Dividends paid 0
Interest paid 187600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -626600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -38200000
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 -38200000
Cash and cash equivalents cash flow statement at beginning of period 55500000
Cash and cash equivalents cash flow statement at end of period 17300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 M/s. S.R. Batliboi & Associates LLP Yes 31-Jul-2027