Integrated Filing — IndAS



General information about company
Scrip Code 123456
NSE Symbol CMRSL
MSEI Symbol NOTLISTED
ISIN INE075Z01011
Name of company Cyber Media Research & Services Limited
Type of company SME
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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Geographical
Description of single segment
Start date and time of board meeting 27-May-2025   11:00:00
End date and time of board meeting 27-May-2025   13:30:00
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 183466000 750263000
Other income 2482000 9108000
Total income 185948000 759371000
2 Expenses
(a) Cost of materials consumed 152349000 618200000
(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 19756000 82787000
(e) Finance costs 1622000 7151000
(f) Depreciation, depletion and amortisation expense 294000 869000
(f) Other Expenses
1 Other Expenses 5715000 21042000
Total other expenses 5715000 21042000
Total expenses 179736000 730049000
3 Total profit before exceptional items and tax 6212000 29322000
4 Exceptional items 0 0
5 Total profit before tax 6212000 29322000
6 Tax expense
7 Current tax 1702000 5996000
8 Deferred tax 457000 325000
9 Total tax expenses 2159000 6321000
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 4053000 23001000
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 4053000 23001000
17 Other comprehensive income net of taxes -648000 -648000
18 Total Comprehensive Income for the period 3405000 22353000
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 29280000 29280000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.38 7.86
Diluted earnings (loss) per share from continuing operations 1.38 7.86
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 1.38 7.86
Diluted earnings (loss) per share from continuing and discontinued operations 1.38 7.86
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 3776000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 34000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 9031000
Trade receivables, non-current
Loans, non-current 87821000
Other non-current financial assets
Total non-current financial assets 96852000
Deferred tax assets (net) 6013000
Other non-current assets
Total non-current assets 106675000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 267549000
Cash and cash equivalents 42417000
Bank balance other than cash and cash equivalents 0
Loans, current 2309000
Other current financial assets
Total current financial assets 312275000
Current tax assets (net) 7003000
Other current assets 11039000
Total current assets 330317000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 436992000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 29280000
Other equity 143107000
Total equity attributable to owners of parent 172387000
Non controlling interest
Total equity 172387000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 50480000
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 non-current financial liabilities 50480000
Provisions, non-current 6517000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 56997000
Current liabilities
Current financial liabilities
Borrowings, current 10644000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 182307000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 182307000
Other current financial liabilities
Total current financial liabilities 192951000
Other current liabilities 8536000
Provisions, current 6121000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 207608000
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 264605000
Total equity and liabilites 436992000
Disclosure of notes on assets and liabilities



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)
1 Digital Services 183466000 750263000
Total Segment Revenue 183466000 750263000
Less: Inter segment revenue
Revenue from operations 183466000 750263000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Digital Services 7834000 36473000
Total Profit before tax 7834000 36473000
i. Finance cost 1622000 1622000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 6212000 29322000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Digital Services 430979000 430979000
Total Segment Asset 430979000 430979000
Un-allocable Assets 0 0
Net Segment Asset 430979000 430979000
4 Segment Liabilities
Segment Liabilities
1 Digital Services 264605000 264605000
Total Segment Liabilities 264605000 264605000
Un-allocable Liabilities 0 0
Net Segment Liabilities 264605000 264605000
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
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 648000 648000
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 -648000 -648000



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 29322000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -23358000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 6536000
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 31957000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 376000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 869000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1907000
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 -7151000
Adjustments for interest income 0
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 -8440000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -648000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 16350000
Net cash flows from (used in) operations 45672000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 7990000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 37682000
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 -1062000
Purchase of property, plant and equipment 0
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 9031000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 1942000
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 8439000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 288000
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 -24924000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 5856000
Interest paid 7150000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -37930000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 40000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 599000
Net increase (decrease) in cash and cash equivalents 639000
Cash and cash equivalents cash flow statement at beginning of period 41778000
Cash and cash equivalents cash flow statement at end of period 42417000





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 No
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. Goel Mintri & Associates Yes 30-Sep-2027