Integrated Filing — IndAS



General information about company
Scrip Code 532368
NSE Symbol BCG
MSEI Symbol NOTLISTED
ISIN INE425B01027
Name of company Brightcom Group 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 30-May-2025   19:45:00
End date and time of board meeting 30-May-2025   21:50:00
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 Not applicable



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 9874944000 51466723000
Other income -153000 -153000
Total income 9874791000 51466570000
2 Expenses
(a) Cost of materials consumed 6138182000 31698904000
(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 526968000 2618514000
(e) Finance costs 39000 203000
(f) Depreciation, depletion and amortisation expense 821946000 3068752000
(f) Other Expenses
1 Other Expenses 646654000 3933245000
Total other expenses 646654000 3933245000
Total expenses 8133789000 41319618000
3 Total profit before exceptional items and tax 1741002000 10146952000
4 Exceptional items 0 0
5 Total profit before tax 1741002000 10146952000
6 Tax expense
7 Current tax 557719000 3108707000
8 Deferred tax -23486000 -62136000
9 Total tax expenses 534233000 3046571000
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 1206769000 7100381000
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 1206769000 7100381000
17 Other comprehensive income net of taxes -36053000 1946376000
18 Total Comprehensive Income for the period 1170716000 9046757000
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 4037044000 4037044000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 73808730000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.6 3.52
Diluted earnings (loss) per share from continuing operations 0.6 3.52
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 0.6 3.52
Diluted earnings (loss) per share from continuing and discontinued operations 0.6 3.52
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 The Company has no debt
Debt service coverage ratio The Company has no debt
Interest service coverage ratio The Company has no debt


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 226216000
Capital work-in-progress 1817849000
Investment property 2195000
Goodwill 0
Other intangible assets 9510950000
Intangible assets under development 1971345000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 5829496000
Trade receivables, non-current 0
Loans, non-current 1135708000
Other non-current financial assets 188400000
Total non-current financial assets 7153604000
Deferred tax assets (net) 191421000
Other non-current assets 348972000
Total non-current assets 21222552000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 39264027000
Cash and cash equivalents 11528686000
Bank balance other than cash and cash equivalents 5285000
Loans, current 21521580000
Other current financial assets 4459263000
Total current financial assets 76778841000
Current tax assets (net) 0
Other current assets 0
Total current assets 76778841000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 98001393000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4037044000
Other equity 82855488000
Total equity attributable to owners of parent 86892532000
Non controlling interest
Total equity 86892532000
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 0
Total non-current financial liabilities 0
Provisions, non-current 105765000
Deferred tax liabilities (net) 30856000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 136621000
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 3589172000
Total Trade payable 3589172000
Other current financial liabilities 4614999000
Total current financial liabilities 8204171000
Other current liabilities 0
Provisions, current 2768069000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 10972240000
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 11108861000
Total equity and liabilites 98001393000
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) Digital Marketing Segment 8915247000 47331185000
2 (b) Software Development Segment 959697000 4135538000
Total Segment Revenue 9874944000 51466723000
Less: Inter segment revenue 0 0
Revenue from operations 9874944000 51466723000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Digital Marketing Segment 1738014000 10141808000
2 (b) Software Development Segment 3027000 5347000
Total Profit before tax 1741041000 10147155000
i. Finance cost 39000 39000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1741002000 10146952000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Digital Marketing Segment 94673330000 94673330000
2 (b) Software Development Segment 3328063000 3328063000
Total Segment Asset 98001393000 98001393000
Un-allocable Assets 0 0
Net Segment Asset 98001393000 98001393000
4 Segment Liabilities
Segment Liabilities
1 (a) Digital Marketing Segment 9784762000 9784762000
2 (b) Software Development Segment 1324099000 1324099000
Total Segment Liabilities 11108861000 11108861000
Un-allocable Liabilities 0 0
Net Segment Liabilities 11108861000 11108861000
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 36053000 -1946376000
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 -36053000 1946376000



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 10146952000
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 -2842303000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -7008398000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 175464000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 529846000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 414495000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3068752000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 34155000
Adjustments for other financial liabilities, current 3147000
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 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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -5624842000
Net cash flows from (used in) operations 4522110000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2742286000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1779824000
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 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 1817849000
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 1971343000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -3789192000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -41626000
Net cash flows from (used in) financing activities -41626000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2050994000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1501463000
Net increase (decrease) in cash and cash equivalents -549531000
Cash and cash equivalents cash flow statement at beginning of period 12083502000
Cash and cash equivalents cash flow statement at end of period 11533971000