5323682026-01-012026-03-315323682026-03-315323682025-03-315323682025-04-012026-03-315323682026-01-012026-03-31in-capmkt:OtherExpenses1Member5323682025-04-012026-03-31in-capmkt:OtherExpenses1Member5323682026-03-31OtherNoncurrentFinancialAssetsDomain15323682026-03-31OtherNoncurrentAssetsDomain15323682026-03-31OtherNoncurrentAssetsDomain25323682026-03-31OtherCurrentFinancialAssetsDomain15323682026-03-31OtherCurrentFinancialLiabilitiesDomain15323682026-03-31OtherCurrentLiabilitiesDomain15323682026-01-012026-03-31in-capmkt:ReportableSegments1Member5323682026-01-012026-03-31in-capmkt:ReportableSegments2Member5323682025-04-012026-03-31in-capmkt:ReportableSegments1Member5323682025-04-012026-03-31in-capmkt:ReportableSegments2Member5323682026-01-012026-03-31in-capmkt:ReportableSegments1Member5323682026-01-012026-03-31in-capmkt:ReportableSegments2Member5323682025-04-012026-03-31in-capmkt:ReportableSegments1Member5323682025-04-012026-03-31in-capmkt:ReportableSegments2Member5323682026-01-012026-03-31in-capmkt:ReportableSegments1Member5323682026-03-31in-capmkt:ReportableSegments1Member5323682026-01-012026-03-31in-capmkt:ReportableSegments2Member5323682026-03-31in-capmkt:ReportableSegments2Member5323682026-01-012026-03-31in-capmkt:ReportableSegments1Member5323682026-03-31in-capmkt:ReportableSegments1Member5323682026-01-012026-03-31in-capmkt:ReportableSegments2Member5323682026-03-31in-capmkt:ReportableSegments2Member5323682026-01-012026-03-31AuditorDomain15323682026-01-012026-03-31in-capmkt:AuditedMember5323682026-03-31in-capmkt:AuditedMember5323682026-01-012026-03-31in-capmkt:AdjustedMember5323682026-03-31in-capmkt:AdjustedMember5323682026-01-012026-03-31AuditQualification15323682026-01-012026-03-31AuditQualification25323682026-01-012026-03-31AuditQualification35323682026-01-012026-03-31AuditQualification4iso4217:INRiso4217:INRxbrli:shares532368BCGNOTLISTEDINE425B01027Brightcom Group LimitedMain BoardEquity2025-04-012026-03-312026-06-072026-05-31INRLakhsQuarterlyFourth quarterGeographical2026-06-0715:30:002026-06-0718:45:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated159663960001106000159675020009089990000001239865000390008389990001405278000125741710003393331000033933310001369503000-544850001315018000020783130000000207831300050455750007123888000403704400021.031.03001.031.032025-04-012026-03-31AuditedConsolidated69280584000-32900069280255000428584800000033879250001660003200794000551177300054959138000143211170000143211170004808779000-110928000469785100009623266000000096232660009194196000188174620004037044000204.774.77004.774.77Other Expenses1405278000Other Expenses551177300018958700028493880002195000011356978000291162000062683510000125642500020662400077314000003179460003919910002575110500000518572890001414977000052850002285898700052723560009414368700094143687000119894792000403704400010167294900010570999300010570999300000119942000354970001554390000054357630005435763000161080005451871000560099400029764950001402936000014184799000119894792000Other non-current financial assets206624000Other non-current assets385957000non current Tax Assests6034000Other current financial assets5272356000Other current financial liabilities16108000Other current liabilities5600994000Digital Market segment14921332000Software development segment1045064000Digital Market segment65026974000Software development segment425361000015966396000692805840001596639600069280584000Digital Market segment3394621000Software development segment-1251000Digital Market segment14320488000Software development segment79500033933700001432128300039000166000339333100014321117000Digital Market segment116398164000Software development segment34966280001198947920000119894792000Digital Market segment12726799000Software development segment14580000001418479900001418479900000303229000-12896491000-8134700000377000001846591000099933200003200794000021176600002771000-13374080000000000000-848250900058386080000004812118000010264900000000000001500000000291162000000000000000000-2849388000-576102300000000000012071600000016690000749302400073556180002621085000026210850001153397100014155056000-5045575000-919419600050455750009194196000AuditedQualified opinionP R CHANDRA & COtrue2027-10-1769280584000692805840005495913800054959138000962326600096232660004.774.771198947920001198947920001418479900014184799000105709993000105709993000The Consolidated Financial Statements do not include the results of Associate Company, M/s Vuchi Media Private Limited (Refer Point No. 5 of Basis for Qualified Opinion paragraph on consolidation of audit report).Qualified opinionRepetitiveThe proposed acquisition stood mutually terminated and the Definitive Share Purchase Agreement was cancelled. Pending completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction, management believes that non-consolidation appropriately reflects the present legal and factual position.Impact is presently not quantifiable.The matter is dependent upon completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction and final determination of the status of the transaction.The auditors have maintained the qualification as stated in the Independent Auditor’s Report.The opening and closing balances could not be confirmed as they are subject to change. SEBI vide letter dated 13.04.2023 directed the Company to undertake examination of financial statements for FY 2014-15 to FY 2021-22 by a Peer Reviewed Chartered Accountant to ensure compliance with applicable accounting standards and submit statement of impact of non-compliances. Accordingly, current year opening balances and consequential effect on closing balances are subject to verification and confirmation by Peer Review Auditor.Qualified opinionRepetitiveThe qualification relates to regulatory proceedings concerning examination of historical financial statements culminating in SEBI Final Order dated 06 February 2025, which is presently under challenge before the Hon’ble High Court of Telangana. The Consolidated Financial Statements have been prepared in accordance with the Companies Act, 2013 and applicable Ind AS.Impact is presently not quantifiable.The matter is dependent upon completion of legal formalities relating to cancellation of shares issued pursuant to the proposed transaction and final determination of the status of the transaction.The auditors have maintained the qualification as stated in the Independent Auditor’s Report.The Company derives substantial revenue from overseas branch and foreign subsidiaries. The auditors relied upon financial information of the foreign branch and subsidiaries based on confirmations/certifications provided by respective Certified Public Accountants (CPAs). Such foreign subsidiaries collectively account for approximately 86% of Group revenue and extended verification procedures could not be performed by the auditors.Qualified opinionRepetitiveThe financial information of the overseas branch and foreign subsidiaries has been certified/audited by their respective CPAs. Management reviewed the information, carried out consolidation adjustments under Ind AS and prepared the Consolidated Financial Statements accordingly.Impact is presently not quantifiable.Not ApplicableThe auditors have maintained the qualification as stated in the Independent Auditor’s Report.Considering SEBI Interim Order cum Show Cause Notice dated 13.04.2023, observations relate to: (a) impairment indicators in investment in Ybrant Media Acquisition Inc. due to negative equity/net worth and non-recognition of impairment; (b) non-dissemination of standalone financial statements of subsidiaries on website for FY 2014-15 to FY 2021-22; (c) opening balances of investments, receivables and payables relating to subsidiaries subject to Peer Review Auditor confirmation; (d) non-provision of impairment of investment of Rs.16,886.81 lakhs in M/s Vuchi Media Private Limited despite cancellation of proposed acquisition transaction and pending cancellation of 1,40,70,000 equity shares issued pursuant to transaction; (e) promoter shareholding based on available information and subject to change due to pending SEBI proceedings; (f) non-recognition of M/s Vuchi Media Private Limited as Associate Company after termination of proposed acquisition; and (g) SEBI Final Order dated 06 February 2025 relating to impairment of assets, challenged before Hon’ble High Court and proceedings pending before Securities Appellate Tribunal.Qualified opinionRepetitiveManagement has assessed the above matters considering available information, applicable Ind AS and ongoing regulatory/legal proceedings. Management believes recognition of impairment in Ybrant Media Acquisition Inc. is presently not warranted under Ind AS 36. The website disclosure matter does not impact recognition, measurement or presentation of consolidated financial statements. Opening balance matters are consequential to historical financial statements and any accounting impact shall be considered after final adjudication. Regarding M/s Vuchi Media Private Limited investment of Rs.16,886.81 lakhs, pending completion of legal process for cancellation of shares, management believes the accounting treatment appropriately reflects the present legal and factual position. Following termination of proposed acquisition, management concluded that M/s Vuchi Media Private Limited does not meet criteria for recognition as an Associate. Regarding SEBI Final Order dated 06 February 2025, the Company has challenged the order and management believes no adjustment is presently warranted pending adjudication.Impact is presently not quantifiable.The financial impact cannot presently be estimated as the matters are dependent on regulatory proceedings, judicial proceedings, Peer Review Auditor confirmation, completion of legal formalities and final adjudication.The auditors have maintained the qualification as stated in the Independent Auditor’s Report.MUTHUKURU SURESHKUMAR REDDYRAVINDRA KONDAMURIVENKATA SUBBA RAO PALADUGUP RAVI CHANDRA (P R CHANDRA & CO)ALLAM RAGHUNATHHYDERABAD2026-07-22