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MEDIA CORPORATION LIMITEDMain BoardEquity2024-04-012025-03-312025-05-272025-05-15INRLakhsQuarterlyFourth quarterSingle segmentDigital Media2025-05-2716:30:002025-05-2718:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueYesNAfalsetrue2025-03-28https://www.dnaindia.com/investors/regulation-46.htmlfalsefalseNot Applicable2025-01-012025-03-31AuditedStandalone5661800013794000704120000001012900010680003280001974400031269000391430000391430000-668000-6680000398110000000398110002560004006700011770800010.340.34000.340.342024-04-012025-03-31AuditedStandalone131919000137292000269211000000449680008797000132800075402000130495000138716000013871600002531000253100001361850000000136185000228000136413000117708000101.161.16001.161.16Marketing, Distribution and business promotion Exp11047000Rates and Taxes549000Other Expenses8148000Marketing, Distribution and business promotion Exp25986000Rates and Taxes17259000Other Expenses321570006560000000000000006514400082770007407700000143137000164770006000000159550000047932400022404380002704100020530002269532000002343609000117708000-2555312000-2437604000-24376040004362656000000436265600027095000438975100006800019002000190700003059530003250230006635900080000003914620004781213000234360900087350000-1617200002634700000005962000260000013280000-268610004200000000109491000030500000000-10940100029315000000002931500000000000020000000000000000023000000622000000047510000-6000000-180490000000000000002000000-2000011246000011246000523100016477000Amount of items that will not be reclassified to profit and loss256000256000Amount of items that will not be reclassified to profit and loss22800022800000256000228000Diligent Media Corporation******Cyqator Media Services Pvt Ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA02025-03-28081110008111000Diligent Media Corporation******Essel Finance Management LLP******other related partyAny other transactionFor bad and doubtful debt /advance0NA02025-03-28026550002655000Diligent Media Corporation******Today Merchandise Pvt Ltd******other related partyAny other transactionOther receiviable550000NA02025-03-285250000525000Diligent Media Corporation******Pan India Infraprojects private Ltd******other related partyAny other transactionProvision for bad and doubtful debt/advance0NA02025-03-280630000630000Diligent Media Corporation******Indiadotcom digital india pvt ltd******other related partyAny other transactionIncome from DNA online19500000NA02025-03-28012319700071285000Diligent Media Corporation******Zen Cruises private ltd******other related partyAny other transactionReceiviable0NA02025-03-28062610006261000Diligent Media Corporation******Zen Cruises private ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA02025-03-28062610006261000Diligent Media Corporation******Zee Media Corporation Ltd******Promoter GroupAny other transactionSettlement against corporate guarantee liability/Sale of trade mark1530000000NA15300000002025-03-287650000001504855000280033000Diligent Media Corporation******Zee Media Corporation Ltd******Promoter GroupAny other transactionRent0NA02025-05-285330000575000Diligent Media Corporation******Shirpur Gold refinery ltd******other related partyAny other transactionReceiviable0NA02025-03-2806800068000Diligent Media Corporation******Essel Finance VKC Forex Ltd******other related partyAny other transactionPayable0NA02025-03-280281000281000Diligent Media Corporation******Pan India network infravest pvt ltd******other related partyAny other transactionReceiviable0NA02025-03-28016490001649000Diligent Media Corporation******Digital Subscriber Management******other related partyAny other transactionPayable0NA02025-03-280543000543000Diligent Media Corporation******Cyqator Media Services Pvt Ltd******other related partyAny other transactionReceivables0NA02025-03-28081110008111000Diligent Media Corporation******Essel Finance Management LLP******Provision for doubtful debtAny other transactionFor bad and doubtful debt /advance0NA02025-03-28081110008111000Diligent Media Corporation******Pan India Infraprojects private Ltd******other related partyAny other transactionReceivables0NA02025-03-280630000630000Diligent Media Corporation******Shirpur Gold refinery ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA02025-03-2806800068000Diligent Media Corporation******Essel Finance Management LLP******other related partyAny other transactionOther receiviable0NA02025-03-28026550002655000Diligent Media Corporation******Sitting Fees******other related partyAny other transactionDirector and Key Managerial personnel0NA02025-03-28680400000772862000AuditedQualified opinionMGB & CO LLPtrue2026-02-282692110002692110001304950001304950001364130001364130001.161.162343609000234360900047812130004781213000-2437604000-2437604000the Company had granted Inter Corporate Deposits (ICDs) to Veena Investments Private Limited (VIPL), the outstanding balance of such ICDs granted is Rs. 17,340.27 lakhs (including interest of Rs 1,385.27 lakhs) as at 31 March 2025. VIPL simultaneously holds 6% Non-cumulative, Non-convertible, Redeemable, Preference Shares (NCRPS) of the Company aggregating to Rs 43,626.56 lakhs which are redeemable on 01 November 2036 and has sought its early redemption. As mentioned in the said note, the Company has expressed its inability for early redemption of NCRPS and has called upon VIPL to repay the outstanding ICDs along with interest accrued till 30 September 2024, aggregating to Rs 16,978.33 lakhs plus further interest till actual date of payment. As further stated in the said note, VIPL, subsequently informed the Company that repayment of ICDs shall proceed simultaneously with the redemption of NCRPS and invoked the arbitration clause under the ICD Agreements, pursuant to which a sole arbitrator was appointed wherein both parties have submitted their claims, and the matter is currently in progress. <br></br> Despite the ongoing arbitration, as mentioned in the above paragraph, the Company has not assessed the recoverability of ICDs aggregating to Rs. 17,340.27 lakhs (including interest accrued) as at 31 March 2025 in accordance with the requirements of Ind AS 109 Financial Instruments. In the absence of such impairment assessment, we are unable to comment upon adjustments, if any, that may be required to the carrying value of these ICDs and its consequential impact on the net profit and total comprehensive income for the quarter and year ended 31 March 2025 and the financial position of the Company as at 31 March 2025. <br></br> Qualified opinionWhether appeared first timeNANot QuantifiableThe Companys 6% Non-cumulative, Non-convertible, Redeemable, Preference Shares (NCRPS) aggregating to Rs 43,626.56 lakhs are redeemable on 01 November 2036 and VIPL has sought its early redemption. The Company has expressed its inability for early redemption and called upon VIPL to repay the ICDs along with interest accrued till 30 September 2024, aggregating to Rs 16,978.33 lakhs plus further interest till actual date of payment. Subsequently, VIPL informed the Company that repayment of ICDs shall proceed simultaneously with the redemption of NCRPS and accordingly VIPL invoked the arbitration clause under the ICD Agreements. The sole arbitrator has been appointed, and the arbitration proceedings have commenced wherein parties have submitted their respective Statements of Claims, and the matter is currently progressing in accordance with the prescribed procedural schedule. Based on the facts and claims and the status of the proceedings, the management believes that the outcome of the afore mentioned arbitration is not expected to cause any adverse impact on the carrying value of the said ICDs.Auditor comments are self-explanatory in auditors reportNANagendra BhandariShilpi AsthanaMGB & Co LLPJyoti UpadhayaNoida2025-05-27