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 Standalone
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-02-06
Indicate Company website link for updated RPT policy of the Company www.cmrsl.net
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The entity has not defaulted in payment of interest / instalment obligations on loans, including revolving facilities like cash credit, from banks / financial institutions and unlisted debt securities.



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 Standalone Standalone
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 141461000 486424000
Other income 2376000 8685000
Total income 143837000 495109000
2 Expenses
(a) Cost of materials consumed 106886000 360607000
(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 5477000 20093000
Total other expenses 5477000 20093000
Total expenses 134035000 471507000
3 Total profit before exceptional items and tax 9802000 23602000
4 Exceptional items 0 0
5 Total profit before tax 9802000 23602000
6 Tax expense
7 Current tax 2008000 5537000
8 Deferred tax 457000 325000
9 Total tax expenses 2465000 5862000
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 7337000 17740000
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 7337000 17740000
17 Other comprehensive income net of taxes -648000 -648000
18 Total Comprehensive Income for the period 6689000 17092000
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 2.51 6.06
Diluted earnings (loss) per share from continuing operations 2.51 6.06
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 2.51 6.06
Diluted earnings (loss) per share from continuing and discontinued operations 2.51 6.06
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 Standalone
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 9097000
Trade receivables, non-current
Loans, non-current 87821000
Other non-current financial assets
Total non-current financial assets 96918000
Deferred tax assets (net) 6013000
Other non-current assets
Total non-current assets 106741000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 199212000
Cash and cash equivalents 19906000
Bank balance other than cash and cash equivalents 0
Loans, current 2309000
Other current financial assets
Total current financial assets 221427000
Current tax assets (net) 7003000
Other current assets 4375000
Total current assets 232805000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 339546000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 29280000
Other equity 115417000
Total equity attributable to owners of parent 144697000
Non controlling interest
Total equity 144697000
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 115979000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 115979000
Other current financial liabilities
Total current financial liabilities 126623000
Other current liabilities 5840000
Provisions, current 5389000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 137852000
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 194849000
Total equity and liabilites 339546000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Digital Services 141461000 486424000
Total Segment Revenue 141461000 486424000
Less: Inter segment revenue
Revenue from operations 141461000 486424000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Digital Services 11424000 30753000
Total Profit before tax 11424000 30753000
i. Finance cost 1622000 1622000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 9802000 23602000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Digital Services 333533000 333533000
Total Segment Asset 333533000 333533000
Un-allocable Assets 0 0
Net Segment Asset 333533000 333533000
4 Segment Liabilities
Segment Liabilities
1 Digital Services 194849000 194849000
Total Segment Liabilities 194849000 194849000
Un-allocable Liabilities 0 0
Net Segment Liabilities 194849000 194849000
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 Standalone Standalone
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 23602000
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 -10254000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 7498000
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 17011000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 269000
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 2009000
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 -8017000
Adjustments for interest income 7151000
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) 0
Other adjustments for non-cash items -643000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 15887000
Net cash flows from (used in) operations 39489000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 7530000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 31959000
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 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 8017000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1942000
Net cash flows from (used in) investing activities -134000
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 -24925000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 5856000
Interest paid 7151000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -37932000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -6107000
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 -6107000
Cash and cash equivalents cash flow statement at beginning of period 26013000
Cash and cash equivalents cash flow statement at end of period 19906000





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. Goel Mintri & Associates Yes 30-Sep-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-Oct-2022
Amount Raised 734000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Meeting working capital requirements NA 430000 0 412000 0 Inter-head allocation
2 Investment in new project and general corporate purposes NA 252000 0 75000 0
3 Public issue expenses NA 52000 0 69000 0 Inter-head allocation


Signatory Details
Name of signatory Sankaranarayanan V.V.
Designation of person Chief Financial Officer
Place Gurugram
Date 27-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Cyber Media Research & Services Limited Cyber Media (India) Limited Holding Company Loan 98500000 Approved 808000 90938000 90130000
2 Cyber Media Research & Services Limited Cyber Media (India) Limited Holding Company Sale of goods or services 2900000 Approved 410000 9222000 9632000
3 Cyber Media Research & Services Limited Cyber Media (India) Limited Holding Company Any other transaction Rent Paid 1253000 Approved 689000 0 0
4 Cyber Media Research & Services Limited Cyber Media (India) Limited Holding Company Any other transaction Expenses incurred on behalf of related party 40000000 Approved 20841000 4198000 25039000
5 Cyber Media Research & Services Limited Dhaval Gupta Managing Director (KMP) Remuneration NA 2160000 0 0
6 Cyber Media Research & Services Limited Cyber Media Services Limited Fellow Subsidiary Any other transaction Expenses incurred on behalf of related party 100000 Approved 12000 70000 82000
7 Cyber Media Research & Services Limited Cyber Media Services Pte Limited Wholly Owned Subsidiary Sale of goods or services 50000000 Approved 26990000 701000 2638000
8 Cyber Media Research & Services Limited Cyber Media Services Pte Limited Wholly Owned Subsidiary Any other transaction Expenses incurred on behalf of related party 50000000 Approved 5948000 0 0
9 Cyber Media Research & Services Limited Appacus Private Limited a private company in which a director or manager or his relative is a member or director Investment 5500000 Approved 0 5500000 5500000
10 Cyber Media Research & Services Limited Appacus Private Limited a private company in which a director or manager or his relative is a member or director Investment 2000000 Approved 2000000 0 2000000
11 Cyber Media Research & Services Limited Cyber Media Services Pte Limited Wholly Owned Subsidiary Investment 66000 Approved 0 66000 66000
Total value of transaction during the reporting period 59858000