Integrated Filing — IndAS



General information about company
Scrip Code 532507
NSE Symbol BAGFILMS
MSEI Symbol NOTLISTED
ISIN INE116D01028
Name of company B.A.G FILMS AND MEDIA 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   15:30:00
End date and time of board meeting 28-May-2025   19:00:00
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
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 2025-03-28
Indicate Company website link for updated RPT policy of the Company https://bagnetwork24.in/pdf/Related_Party_Transactions_Policy.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not taken any Loan and 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 108206000 381428000
Other income 327000 352000
Total income 108533000 381780000
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 -6124000 -34750000
(d) Employee benefit expense 5199000 23864000
(e) Finance costs 8999000 36458000
(f) Depreciation, depletion and amortisation expense 3405000 13872000
(f) Other Expenses
1 Other Expenses 92745000 326918000
Total other expenses 92745000 326918000
Total expenses 104224000 366362000
3 Total profit before exceptional items and tax 4309000 15418000
4 Exceptional items 0 0
5 Total profit before tax 4309000 15418000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 1147000 4523000
9 Total tax expenses 1147000 4523000
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 3162000 10895000
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 3162000 10895000
17 Other comprehensive income net of taxes 2111000 2111000
18 Total Comprehensive Income for the period 5273000 13006000
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 395666000 395666000
Face value of equity share capital 2 2
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 0.03 0.07
Diluted earnings (loss) per share from continuing operations 0.03 0.07
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 0.03 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.07
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 146645000
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 2483546000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 2483546000
Deferred tax assets (net) 19174000
Other non-current assets 0
Total non-current assets 2649365000
2 Current assets
Inventories 312599000
Current financial asset
Current investments 0
Trade receivables, current 103464000
Cash and cash equivalents 67000
Bank balance other than cash and cash equivalents 5657000
Loans, current 0
Other current financial assets 43526000
Total current financial assets 152714000
Current tax assets (net) 0
Other current assets 87565000
Total current assets 552878000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3202243000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 395666000
Other equity 2252047000
Total equity attributable to owners of parent 2647713000
Non controlling interest
Total equity 2647713000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 285000
Total non-current financial liabilities 285000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 8928000
Total non-current liabilities 9213000
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 77493000
Total Trade payable 77493000
Other current financial liabilities 341680000
Total current financial liabilities 419173000
Other current liabilities 126144000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 545317000
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 0
Total liabilities 554530000
Total equity and liabilites 3202243000
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 a) Audio- Visual Production and Distribution 87499000 299394000
2 b) Leasing 20707000 82034000
Total Segment Revenue 108206000 381428000
Less: Inter segment revenue 0 0
Revenue from operations 108206000 381428000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Audio- Visual Production and Distribution 21071000 36549000
2 b) Leasing 19002000 74475000
Total Profit before tax 40073000 111024000
i. Finance cost 8999000 8999000
ii. Other Unallocable Expenditure net off Unallocable income 26765000 26765000
Profit before tax 4309000 15418000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Audio- Visual Production and Distribution 544988000 544988000
2 b) Leasing 58658000 58658000
Total Segment Asset 603646000 603646000
Un-allocable Assets 2498210000 2498210000
Net Segment Asset 3101856000 3101856000
4 Segment Liabilities
Segment Liabilities
1 a) Audio- Visual Production and Distribution 245394000 245394000
2 b) Leasing 0 0
Total Segment Liabilities 245394000 245394000
Un-allocable Liabilities 344411000 344411000
Net Segment Liabilities 589805000 589805000
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
1 Amount of items that will not be reclassified to profit and loss 2111000 2111000
Total Amount of items that will not be reclassified to profit and loss 2111000 2111000
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 2111000 2111000



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 15418000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36458000
Adjustments for decrease (increase) in inventories -34750000
Adjustments for decrease (increase) in trade receivables, current -18034000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -8803000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -525000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 17873000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -14868000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 13872000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 57000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 29798000
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 352000
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 -1471000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 19255000
Net cash flows from (used in) operations 34673000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 34673000
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 0
Purchase of property, plant and equipment 30000
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 352000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 322000
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 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 36458000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -36458000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1463000
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 -1463000
Cash and cash equivalents cash flow statement at beginning of period 7187000
Cash and cash equivalents cash flow statement at end of period 5724000





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 Joy Mukherjee & Associates Yes 30-Jun-2026


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 B.A.G Films and Media Limited E24 Glamour limited Subsidiary Sale of goods or services 33250000 Approved 33250000 0 9091000
2 B.A.G Films and Media Limited News24 Broadcast India Limited Subsidiary Sale of goods or services 133617000 Approved 133617000 0 31290000
3 B.A.G Films and Media Limited News24 Broadcast India Limited Subsidiary Purchase of goods or services 15212000 Approved 15212000 0 0
4 B.A.G Films and Media Limited BAG Convergence Limited Promoter Group Sale of goods or services 16884000 Approved 16884000 0 0
5 B.A.G Films and Media Limited BAG Convergence Limited Promoter Group Purchase of goods or services 15243000 Approved 15243000 0 0
6 B.A.G Films and Media Limited BAG live Entertainment Limited PROMOTER COMPANY/ENTERPRISES OVER WHICH DIRECTOR, KEY MANAGEMENT PERSONNEL OR THEIR RELATIVES HAVE SIGNIFICANT INFLUENCE Sale of goods or services 180000 Approved 180000 0 0
7 B.A.G Films and Media Limited Skyline Radio Network Limited Subsidiary Sale of goods or services 1080000 Approved 1080000 0 531000
8 E24 Glamour Limited News24 Broadcast India Limited PROMOTER COMPANY/ENTERPRISES OVER WHICH DIRECTOR, KEY MANAGEMENT PERSONNEL OR THEIR RELATIVES HAVE SIGNIFICANT INFLUENCE Sale of goods or services 15175000 Approved 15175000 0 0
9 News24 Broadcast India Limited E24 Glamour limited PROMOTER COMPANY/ENTERPRISES OVER WHICH DIRECTOR, KEY MANAGEMENT PERSONNEL OR THEIR RELATIVES HAVE SIGNIFICANT INFLUENCE Sale of goods or services 15350000 Approved 15350000 0 0
10 B.A.G Films and Media Limited Anuradha Prasad Shukla Chairperson and Managing Director Remuneration 6560000 Approved 6560000 0 0
11 B.A.G Films and Media Limited Sudhir Shukla Non-Executive Director and Promoter Any other transaction Setting Fee 68000 Approved 68000 0 0
Total value of transaction during the reporting period 252619000