5403662025-10-012025-12-315403662025-04-012025-12-315403662025-10-012025-12-31in-capmkt:OtherExpenses1Member5403662025-10-012025-12-31in-capmkt:OtherExpenses2Member5403662025-10-012025-12-31in-capmkt:OtherExpenses3Member5403662025-04-012025-12-31in-capmkt:OtherExpenses1Member5403662025-04-012025-12-31in-capmkt:OtherExpenses2Member5403662025-04-012025-12-31in-capmkt:OtherExpenses3Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares540366RADIOCITYNOTLISTEDINE919I01024Music Broadcast LimitedMain BoardEquity2025-04-012026-03-312026-02-022026-01-23INRLakhsQuarterlyThird quarterSingle segmentRadio and Broadcasting2026-02-0215:00:002026-02-0216:30:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone464753000833680005481210000001391010003052000068083000249557000487261000608600000608600000240220002402200003683800000003683800042070004104500069137100020.110.11000.110.110.00270.00110.222Financial results have been prepared as per Ind AS prescribed under sec 133 of the Cos Act with Rule 3 of the Companies (IAS) Rules & amendments thereafter. Above financial results for the for quarter ended December 31, 25 reviewed by AC & approved by BOD on 2.2.26 subject to LR by statutory auditors. Company engaged primarily in the business of operating private FM radio stations which constitutes single reportable segment. Accordingly Co. is single segment Co. as per IAS 108 Operating Segments. Sec 115BAA of the IT Act 1961 provides an option to pay tax at 22% plus surcharge and cess subject to complying with certain conditions. Based on the assessment of future taxable profits Co. decided to continue with the existing rate until MAT credit balance is utilised and opt for the New Rate thereafter. The management measures its deferred tax balance at the end of each reporting period accordingly. Petition under sec 241, 242 and 244 of the Companies Act has been filed with NCLT on 10.07.2024 by Mahendra Mohan Gupta Non-Executive Chairman & Promoter of JPL the Holding Co. & Shailesh Gupta WTD & member of the Promoter Group of Holding Co. & NED in their individual capacities against the other Promoters and members of the Promoter Group of the Holding Co. Litigation is currently pending at NCLT & several submissions have been made by all parties to the NCLT. As of this date the Co. does not expect any impact of this matter on its financial position as at December 31,25 and its future operations. During the year ended 31.02.24 in the matter of the Co. vs PPL and other music providers the Hon’ble High Court of Madras partly allowed the appeal of PPL and other appellants by providing a minimum floor rate of Rs 660 per needle hour payable to PPL and other appellants for the use of sound recordings by the Co. over its radio stations in the past decade 2010-2020. The Co. has filed a special leave petition before the Hon’ble SC of India challenging the HC judgement. Further PPL had filed a contempt petition against the Co. and its directors and KMPs with the HC of Judicature at Madras alleging contempt of the order dated Apr 27, 23 which was heard by the HC and an order dated July 31, 24 was issued directing the Co. to deposit 50% of the amount projected in their grounds of appeal in the SLP filed in the Hon'ble SC of India i.e. Rs 1550 lakhs. The Letter Patent Appeal was filed by the Company before the Division Bench of Madras High Court against the Order dated 31.07.24 and the Division Bench vide Common Judgement dated December 10, 2025 allowed the LPA filed by the Company and set aside the Order dated July 31, 2024. Accordingly, the present contempt petition was disposed off vide order dated December 12, 2025. Based on the opinion of external legal counsel and internal assessment, the Company has a good case on merits and, therefore, the Company does not expect outflow of any economic resources in this matter.The BOD declared interim dividend for financial year 31.03.26 of Rs 0.01 per NCRPS ie. 0.1% of the face value of Rs. 10 each of NCRPS which was paid on 19.1.26 to all the NCRPS holders whose names appear in the Register of Members of NCRPS as on the record date. During the year ended Mar 31,25 the Co. computed the value in use of its net assets and the said value was lower than the carrying value of its net assets by Rs 3492.99 lakhs. Accordingly the impairment loss of Rs 3492.99 lakhs was provided in financial results during the year ended Mar 31,25. On 21.11.25, Govt notified the Labour Codes, consolidating 29 existing labour laws. The Company assessed incremental impact of the it on employee benefit obligations based on the information currently available and in accordance with the guidance and FAQs issued by the Ministry of Labour & Employment and the ICAI. The resulting increase in employee benefits expense amounting to Rs. 112.31 lakhs, has been recognised in P& L. Company continues to monitor developments relating to the it and will assess the accounting implications, if any. <BR> <BR> <BR> 2025-04-012025-12-31UnauditedStandalone13364110002219440001558355000000478862000917150002092950008269670001606839000-484840000-484840000519800051980000-536820000000-5368200010672000-430100006913710002-0.16-0.1600-0.16-0.160.00270.00190.1146License fees48766000Net impairment losses on financial assets6086000Other expenses194705000License fees145428000Net impairment losses on financial assets8584000Other expenses672955000-5935000-1505700017280004385000420700010672000