FROG2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member FROG2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member FROG2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member FROG2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares FROG 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 891798000.00 24726000.00 916524000.00 510492000.00 0.00 4872000.00 68030000.00 4483000.00 18596000.00 186757000.00 793230000.00 123294000.00 0.00 123294000.00 666000.00 123960000.00 14215000.00 7294000.00 21509000.00 102451000.00 0.00 0.00 0.00 102451000.00 0.00 0.00 102451000.00 15435600000000.00 10 6.66 6.66 0.00 0.00 0.00 *The company has alloted 60400 shares under ESPS Scheme,2023 on 23rd December, 2023. Accordingly, the weighted average no. of shares has increased thereafter and also impacted the EPS of the financial result for the quarter ended on 31st December, 2023. **The EPS is not annualised for quarterly results. Notes on Consolidated Financial Results : 1 The consolidated audited financial results for the year ended on 31st March 2024 have been reviewed and recommended by the Audit Committee. These results were subsequently approved by the Board of Directors of the Company during their respective meeting held on 9th May, 2024. 2 The Statutory Auditors of the Company have carried out Statutory audit of these results and expressed an unmodified audit opinion. The Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Relevant Accounting Standard prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and the terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time from time. 3 The statement of audited consolidated financial results includes the results of Frog Cellsat Limited ('the Company' or 'the Holding Company' or 'the Parent') and the following subsidiaries (Parent and Subsidiaries collectively referred as 'the Group' hereunder): Subsidiaries : % of ownership as at 31st March 2024 % of ownership as at 31st March 2023 i Frog Services Private Limited 100 100 ii Frog Tele Private Limited 100 100 iii GORF UK Limited 100 0 *The Financial statement of Gorf UK Limited considered for the consolidation is Unaudited. *The Consolidation of GORF UK Limited has started from the quarter ended 31 December, 2023. 4 Registered office of the company has been changed from Office No. 406, D-35 Third Floor Old Plot No. 2-A, Laxmi Nagar,Delhi,East Delhi,Delhi,India,110092 to No. 1, Ground Floor, Old Gupta Colony , D-Block, Opposite Polo Ground, Delhi , India , 110009 w.e.f. from 01 March, 2024. 5 During the year , building was completed as part of the overall construction project. The finished structure was subsequently recognised and recorded as a fixed asset representing total amount of 6734.26 lakh as on 31st March, 2024. The amount of Rs. 4729.86 Lakh was capitalised as on 30th September 2023 and the amount of Rs. 2004.40 Lakh was capitalised as on 31st December, 2023. 6 The Board of Directors of company approved the Employee Stock Purchase Scheme 2023 (ESPS) during the Board Meeting held on 28-05-2023, and same scheme was subsequently approved by members during the Annual General Meeting held on 08-08-2023. The aggregate no. of shares under this Scheme shall not exceed 3,13,780 Equity Shares of Face Value of 10.00 each fully paid up. The In-principle approval from NSE was received on 22 November, 2023. The company alloted 60400 shares to its employees and employees of its subsidiary which were approved by Board of Directors. During the year an amount of Rs.105.31 Lakhs have been recorded as employee benefit expenses. 7 The Company has received approval from the Department of Telecommunication (DOT) under the Production Linked Incentive (PLI) Scheme communicated vide SIDBI's (Project Management Agency 'PMA') letter dated 31st October, 2022. During the quarter ended 31st December ,2023 , the company has made an application to claim incentive for the year ended 31st March, 2023 against which an amount accrued in the accounts of Rs. 214.87 Lakhs and approval from the DOT in this regard has received and sanctioned the amount of Rs. 211.61 Lakh. As on 31st march 2024, the company accrued the amount of Rs. 276.27 lakhs as the PLI Income. Audited Consolidated 1577331000.00 31867000.00 1609198000.00 894308000.00 0.00 -2067000.00 136915000.00 4711000.00 31127000.00 344088000.00 1409082000.00 200116000.00 0.00 200116000.00 666000.00 200782000.00 28763000.00 16830000.00 45593000.00 155189000.00 0.00 0.00 0.00 1551.89 0.00 0.00 155189000.00 15435600000000.00 10 0.00 10.08 10.08 0.00 0.00 0.00 Installation Expenses 101176000.00 Other Expenses 85581000.00 Installation Expenses 177836000.00 Other Expenses 166252000.00 0.00 31127000.00 0.00 0.00 -2000.00 0.00 0.00 0.00 -22755000.00 0.00 8374000.00 -15509000.00 -29726000.00 -17693000.00 -7415000.00 4765000.00 -15476000.00 -81054000.00 -72680000.00 127436000.00 0.00 -4030000.00 -3599000.00 56433000.00 0.00 71434000.00 0.00 0.00 71434000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32535000.00 363916000.00 0.00 0.00 0.00 0.00 0.00 0.00 2000.00 3599000.00 0.00 25040000.00 0.00 -302740000.00 0.00 0.00 -302740000.00 604000.00 0.00 0.00 0.00 -47028000.00 0.00 4030000.00 0.00 0.00 43602000.00 0.00 0.00 43602000.00 -187704000.00 0.00 -187704000.00 201979000.00 14275000.00