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Media Corporation LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-22INRLakhsQuarterlyFourth quarterSingle segmentDigital Media2026-05-2816:00:002026-05-2819:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-03-27https://www.dnaindia.com/investors/regulation-46.htmlfalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone16249000330500019554000000813900039600024000670400015263000429100004291000064528000645280000-602370000000-60237000180000-600570001177080001-0.51-0.5100-0.51-0.512025-04-012026-03-31AuditedStandalone650880005550000706380000003951300015660004350005273400094248000-236100000-23610000065144000651440000-887540000000-88754000408000-883460001177080001-2643658000-0.75-0.7500-0.75-0.75Other Expenses6704000Other Expenses52734000221000000000000000390490003927000000904830003590000015955000001777810001867354000019940001869348000001908618000117708000-2643658000-2525950000-2525950000436265600043626560002757200043902280000590001895600019015000245390004355400072300063000004434000044345680001908618000Other non current assets9386000Income-tax assets (net)29663000Other financial assets177781000Other current assets1994000Other financial liabilities24539000Other current liabilities7230001546000012451000000000-33370002390000043500000000-3200001280000000-3952000007222000-1638800000026220000-1901000000000000000000000000000000001390000600000061390000000000000001600000-16000-128870000-12887000164770003590000-180000-40800000180000408000Diligent Media Corporation******Cyqator Media Services Pvt Ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA081110008111000Diligent Media Corporation******Essel Finance Management LLP******other related partyAny other transactionFor bad and 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refinery ltd******other related partyAny other transactionReceiviable0NA06800068000Diligent Media Corporation******Essel Finance VKC Forex Ltd******other related partyAny other transactionPayable0NA0281000281000Diligent Media Corporation******Pan India network infravest pvt ltd******other related partyAny other transactionReceiviable0NA016490001649000Diligent Media Corporation******Digital Subscriber Management******other related partyAny other transactionPayable0NA0543000543000Diligent Media Corporation******Cyqator Media Services Pvt Ltd******other related partyAny other transactionReceivables0NA081110008111000Diligent Media Corporation******Shirpur Gold refinery ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA06800068000Diligent Media Corporation******Zen Cruises private ltd******other related partyAny other transactionFor bad and doubtful debt /advance0NA062610006261000Diligent Media Corporation******Amit Singhal******other related partyAny other transactionDirector and Key Managerial0NA13500000Diligent Media Corporation******Garima Bharadwaj******other related partyAny other transactionDirector and Key Managerial0NA13500000Diligent Media Corporation******Prakash Lavji Vaghela******other related partyAny other transactionDirector and Key Managerial0NA19500000Diligent Media Corporation******Manoj Aggarwal******other related partyAny other transactionDirector and Key Managerial0NA6000000Diligent Media Corporation******Shilpi Asthana******other related partyAny other transactionDirector and Key Managerial0NA6000000Diligent Media Corporation******EZMALL Online Limited******other related partyAny other transactionReceivables8000000NA000Diligent Media Corporation******Indiadotcom digital india pvt ltd******other related partyAny other transactionReceivables2000000NA96100000394027000AuditedQualified opinionMGB & Co. LLPtrue2029-02-28706380007063800094248000942480008875400088754000-0.75-0.751908618000190861800044345680004434568000-2525950000-2525950000The Company had granted inter corporate deposits (ICDs) to Veena Investments Private Limited (VIPL), the outstanding balances as at 31 March 2026 of such ICDs granted is Rs. 17,340.27 lakhs (including accrued interest upto 31 December 2024 of Rs 1,385.27 lakhs). VIPL simultaneously holds 6% Non-cumulative, Non-convertible, Redeemable, Preference Shares (NCRPS) of the Company of Rs 43,626.56 lakhs which are redeemable on 01 November 2036 but had sought its early redemption. As mentioned in the note, the Company had expressed its inability for early redemption of NCRPS and 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. VIPL subsequently informed the Company that repayment of ICDs shall proceed simultaneously with the redemption of NCRPS and invoked the arbitration clause under the Inter Corporate Deposits Agreements (ICDs Agreements), pursuant to which a sole arbitrator was appointed wherein both parties have submitted their claims. <br></br> <br></br> As further stated in the Note, during the Arbitration proceedings, VIPL proposed to setoff redemption of NCRPS issued by the Company to VIPL against VIPLs obligation to repay the ICDs to the Company. The Board of Directors of the Company took note of the procedural arbitration order dated 16 June 2025 and accorded in-principle approval to the aforementioned proposal of VIPL. <br></br> <br></br> As further stated in the Note, the Company received the Arbitration Award dated 20 August 2025 directing that the Company shall take necessary steps to redeem/cancel the said NCRPS at a value of Rs. 17,340.27 lakhs, and VIPL shall set off the entire ICDs outstanding amount against the NCRPS value. Upon such cancellation of the NCRPS, neither party shall have any further claim against the other in respect of the said ICD Agreements or the said NCRPS. <br></br> <br></br> Pursuant to the above, the Board of Directors of the Company at its meeting held on 18 September 2025 approved a Scheme of Reduction and cancellation of NCRPS Capital for an amount of Rs. 17,340.27 lakhs, which shall be adjusted against the entire amount outstanding under the Inter Corporate Deposit Agreements between the Company and the NCRPS holder, and the remaining paid-up value of NCRPS Capital amounting to Rs. 26,286.29 lakhs shall be reduced in its entirety and accounted for in accordance with the applicable Indian Accounting Standards (Ind AS) and other generally accepted accounting principles in India. The said Scheme has been filed with BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on 07 October 2025 and 08 October 2025, respectively, and is pending approval. In view of the above, the Company has not accrued interest from 01 January 2025 and has not performed an impairment assessment on the outstanding balance in accordance with Ind AS 109 Financial Instruments. Accordingly, we are unable to determine whether any adjustments are required to the carrying amount of these outstanding balances as at 31 March 2026. <br></br> <br></br> Our conclusion on the unaudited financial results for the quarter and nine months ended 31 December 2025 and our opinion on the audited financial results for the quarter and year ended 31 March 2025 was also modified in respect of the matter stated above.Qualified opinionRepetitiveNAnot quantifiable (Refer (ii) below)The 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. On 20 August 2025, the Company received the Arbitration Award directing the Company to take necessary steps to redeem/cancel the said NCRPS at a value of Rs. 17,340.27 lakhs, and VIPL to set off the entire ICDs outstanding amount against this NCRPS value. Upon such cancellation of the NCRPS, neither party shall have any further claim against the other in respect of the said ICD Agreements or the said NCRPS. <br></br> <br></br> Consequent to the approval of the Board, a Scheme for Reduction of 6% Non-Cumulative, Non-Convertible Redeemable Preference Share Capital Between Diligent Media Corporation Limited and its Shareholders (Scheme) was filed with the Stock Exchanges in October 2025. In view of the steps taken by the management inter-alia the Arbitration Order, approval of the Board of Directors of the Company for the settlement, and filing of the said Scheme with the Stock Exchanges, which is pending for approval, the management believes that there is no impairment adjustment required to be carried out to the carrying value of the said ICDs. <br></br> Auditor comments are self- explanatory in auditors report.NANagendra BhandariAmit SinghalLalit Jain, MGB & Co. LLPNoida2026-05-28