Integrated Filing — IndAS



General information about company
Scrip Code 532640
NSE Symbol CYBERMEDIA
MSEI Symbol NOTLISTED
ISIN INE278G01037
Name of company Cyber Media (India) 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 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 Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   13:35:00
End date and time of board meeting 27-May-2025   15:05:00
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 216284000 867208000
Other income 4569000 9298000
Total income 220853000 876506000
2 Expenses
(a) Cost of materials consumed 173783000 694744000
(b) Purchases of stock-in-trade 194000 799000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 7000
(d) Employee benefit expense 34919000 139171000
(e) Finance costs 1912000 7606000
(f) Depreciation, depletion and amortisation expense 794000 2720000
(f) Other Expenses
1 Other expenses 11882000 33503000
Total other expenses 11882000 33503000
Total expenses 223484000 878550000
3 Total profit before exceptional items and tax -2631000 -2044000
4 Exceptional items -496000 -89084000
5 Total profit before tax -3127000 -91128000
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 -1000 2000
11 Net Profit Loss for the period from continuing operations -5287000 -97447000
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 -5287000 -97447000
17 Other comprehensive income net of taxes -832000 -832000
18 Total Comprehensive Income for the period -6119000 -98279000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 156672000 156672000
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 -0.34 -6.22
Diluted earnings (loss) per share from continuing operations -0.34 -6.22
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 -0.34 -6.22
Diluted earnings (loss) per share from continuing and discontinued operations -0.34 -6.22
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 36304000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 34000
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 30076000
Trade receivables, non-current 0
Loans, non-current 1057000
Other non-current financial assets 0
Total non-current financial assets 31133000
Deferred tax assets (net) 16886000
Other non-current assets 3259000
Total non-current assets 87616000
2 Current assets
Inventories 116000
Current financial asset
Current investments 0
Trade receivables, current 300324000
Cash and cash equivalents 43613000
Bank balance other than cash and cash equivalents 501000
Loans, current 0
Other current financial assets 0
Total current financial assets 344438000
Current tax assets (net) 10945000
Other current assets 16774000
Total current assets 372273000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 459889000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 156672000
Other equity -320316000
Total equity attributable to owners of parent -163644000
Non controlling interest 100935000
Total equity -62709000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 106868000
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 106868000
Provisions, non-current 12021000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 273000
Total non-current liabilities 119162000
Current liabilities
Current financial liabilities
Borrowings, current 14910000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 326311000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 326311000
Other current financial liabilities 0
Total current financial liabilities 341221000
Other current liabilities 52790000
Provisions, current 9425000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 403436000
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 522598000
Total equity and liabilites 459889000
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 Media Services 31984000 112996000
2 Digital Services 184300000 754212000
Total Segment Revenue 216284000 867208000
Less: Inter segment revenue 0 0
Revenue from operations 216284000 867208000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Media Services -5569000 -112314000
2 Digital Services 4354000 28792000
Total Profit before tax -1215000 -83522000
i. Finance cost 1912000 1912000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -3127000 -91128000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Media Services 100285000 100285000
2 Digital Services 342718000 342718000
Total Segment Asset 443003000 443003000
Un-allocable Assets 0 0
Net Segment Asset 443003000 443003000
4 Segment Liabilities
Segment Liabilities
1 Media Services 329301000 329301000
2 Digital Services 193297000 193297000
Total Segment Liabilities 522598000 522598000
Un-allocable Liabilities 0 0
Net Segment Liabilities 522598000 522598000
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 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 832000 832000
5 Total Other comprehensive income -832000 -832000



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 -91128000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 7000
Adjustments for decrease (increase) in trade receivables, current -33317000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2295000
Adjustments for decrease (increase) in other non-current assets 1157000
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 74067000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 42213000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 2720000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 606000
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 -7606000
Adjustments for interest income 2350000
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 -832000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 94172000
Net cash flows from (used in) operations 3044000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 4792000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1748000
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 -1904000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 3188000
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 174000
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 2350000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 239000
Net cash flows from (used in) investing activities -2677000
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 -1704000
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 17743000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 3621000
Interest paid 7607000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 4811000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 386000
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 386000
Cash and cash equivalents cash flow statement at beginning of period 43226000
Cash and cash equivalents cash flow statement at end of period 43612000





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. Agarwal & Co. Yes 31-Jul-2027