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 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 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



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 418862000 1359587000
Other income 14676000 40044000
Total income 433538000 1399631000
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 10496000 -155592000
(d) Employee benefit expense 36967000 146740000
(e) Finance costs 23072000 83716000
(f) Depreciation, depletion and amortisation expense 9146000 41129000
(f) Other Expenses
1 Other Expenses 270332000 1161212000
Total other expenses 270332000 1161212000
Total expenses 350013000 1277205000
3 Total profit before exceptional items and tax 83525000 122426000
4 Exceptional items 0 0
5 Total profit before tax 83525000 122426000
6 Tax expense
7 Current tax 18501000 21858000
8 Deferred tax 57000 665000
9 Total tax expenses 18558000 22523000
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 64967000 99903000
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 64967000 99903000
17 Other comprehensive income net of taxes -1719000 -1719000
18 Total Comprehensive Income for the period 63248000 98184000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 36041000 62087000
Total profit or loss, attributable to non-controlling interests 28926000 37816000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 36084000 62130000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 27164000 36054000
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 0.33 0.5
Diluted earnings (loss) per share from continuing operations 0.27 0.41
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 0.33 0.5
Diluted earnings (loss) per share from continuing and discontinued operations 0.27 0.41
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 184249000
Capital work-in-progress 8159000
Investment property 0
Goodwill 0
Other intangible assets 36459000
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 1228190000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 1228190000
Deferred tax assets (net) 22262000
Other non-current assets 0
Total non-current assets 1479319000
2 Current assets
Inventories 654291000
Current financial asset
Current investments 0
Trade receivables, current 668634000
Cash and cash equivalents 1277000
Bank balance other than cash and cash equivalents 112516000
Loans, current 0
Other current financial assets 848757000
Total current financial assets 1631184000
Current tax assets (net) 0
Other current assets 214585000
Total current assets 2500060000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3979379000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 395666000
Other equity 1176906000
Total equity attributable to owners of parent 1572572000
Non controlling interest 605866000
Total equity 2178438000
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 406559000
Total non-current financial liabilities 406559000
Provisions, non-current 26143000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 432702000
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 255240000
Total Trade payable 255240000
Other current financial liabilities 787081000
Total current financial liabilities 1042321000
Other current liabilities 304060000
Provisions, current 0
Current tax liabilities (Net) 21858000
Deferred government grants, Current 0
Total current liabilities 1368239000
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 1800941000
Total equity and liabilites 3979379000
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 a) Audio- Visual Production and Distribution 18580000 44699000
2 b) Leasing 2044000 7381000
3 c) F.M. Radio 12270000 86682000
4 d) F.M. Radio_Podcast 9921000 9921000
5 e) Television Broadcasting 360018000 1194875000
6 f) Television Broadcasting/Content/Syndication 16029000 16029000
Total Segment Revenue 418862000 1359587000
Less: Inter segment revenue 0 0
Revenue from operations 418862000 1359587000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Audio- Visual Production and Distribution -47848000 -182908000
2 b) Leasing 339000 -178000
3 c) F.M. Radio 21962000 37872000
4 d) F.M. Radio_Podcast 4372000 4372000
5 e) Television Broadcasting 201449000 573182000
6 f) Television Broadcasting/Content/Syndication 11341000 11341000
Total Profit before tax 191615000 443681000
i. Finance cost 23072000 23072000
ii. Other Unallocable Expenditure net off Unallocable income 85018000 85018000
Profit before tax 83525000 122426000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Audio- Visual Production and Distribution 494986000 494986000
2 b) Leasing 58658000 58658000
3 c) F.M. Radio 134483000 134483000
4 d) F.M. Radio_Podcast 14406000 14406000
5 e) Television Broadcasting 1522569000 1522569000
6 f) Television Broadcasting/Content/Syndication 20237000 20237000
Total Segment Asset 2245339000 2245339000
Un-allocable Assets 3717587000 3717587000
Net Segment Asset 5962926000 5962926000
4 Segment Liabilities
Segment Liabilities
1 a) Audio- Visual Production and Distribution 245394000 245394000
2 b) Leasing 0 0
3 c) F.M. Radio 156030000 156030000
4 d) F.M. Radio_Podcast 16714000 16714000
5 e) Television Broadcasting 543820000 543820000
6 f) Television Broadcasting/Content/Syndication 3114000 3114000
Total Segment Liabilities 965072000 965072000
Un-allocable Liabilities 779484000 779484000
Net Segment Liabilities 1744556000 1744556000
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 1719000 1719000
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 -1719000 -1719000



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 122426000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 83716000
Adjustments for decrease (increase) in inventories -155592000
Adjustments for decrease (increase) in trade receivables, current 43278000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -20341000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -131397000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 42551000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -100243000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 41129000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 5263000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 110795000
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 451000
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 -16669000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -97961000
Net cash flows from (used in) operations 24465000
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 24465000
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 30399000
Purchase of property, plant and equipment 5904000
Proceeds from sales of investment property 17017000
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 451000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 41963000
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 29999000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 83716000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -53717000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 12711000
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 12711000
Cash and cash equivalents cash flow statement at beginning of period 101082000
Cash and cash equivalents cash flow statement at end of period 113793000





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