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You can view the entire text of Notes to accounts of the company for the latest year

ISIN: INE0JFJ01011INDUSTRY: Entertainment & Media

NSE   ` 29.85   Open: 28.60   Today's Range 28.20
29.85
+0.65 (+ 2.18 %) Prev Close: 29.20 52 Week Range 27.35
79.00
Year End :2025-03 

b. The Company has one class of equity shares having a par value of ? 10/- per share. Each holder of equity share is entitled to same right based onthe number of shares held.

c. Aggregate number of bonus share issued during the period of five years immediately preceding the reporting date.

The Company allotted 43,44,001 equity shares of Rs. 10/- each as fully paid up bonus shares in the ratio of 4(four) equity share for every 5(five) equity shares outstanding on the record date i.e. 26th December, 2022 by capitalisation of Rs. 434.40 lacs out of profit transferred from retained earings.

The Company allotted 54,00,000 equity shares of Rs. 10/- each as fully paid up bonus shares in the ratio of 180(One hundred and eighty) equity share for every 1 (one)

equity shares outstanding on the record date i.e. 25th November, 2021 by capitalisation of Rs. 540.00 lacs out of profit transferred from retained earings.

Except the above, no bonus shares were issued during the preceeding five years.

d. Aggregate number and class of shares allotted as fully paid up pursuant to contract(s) without payment being received in cash during the period of five years immediately preceding the reporting date

The Company allotted 46,53,000 equity shares of Rs. 10/- each as fully paid up shares under preferential issue persunat to contract without payment received in cash on 28th February, 2023.

Except the above, no shares were allotted persuant to contract without payment being received in cash during the preceeding five years.

* During the year, the Company has foreclosed the term loan facility availed by it. (Previous year - Term Loan facility from bank carries interest at a variable rate of Repo rate with a spread of 4.40% p.a., totaling to 8.40% at the time of sanction and is repayable in 180 monthly installment of Rs. 22,515/- including interest, from10th July, 2021. The facility is secured by a mortgage of the residential premises of the Directors at Andheri, Mumbai and personal guarantees of the Directors.)

**Vehicle loans from bank includes

a) Loan carrying interest @ of 10.25% p.a. and is repayable in 60 monthly installment of Rs. 65,470/- including interest, from 5th October, 2021.

b) Loan carrying interest @ of 8.60% p.a. and is repayable in 60 monthly installment of Rs. 2,06,233/- including interest, from 10th February, 2023.

Vehicle loan is secured by hypothecation of vehicle acquired against the loan.

Current maturities of term loan & vehicle loan form banks, due and payable within a year are classified as short-term borrowings (Note No. 18)

*The Company has foreclosed the credit facilities availed in the previous year and has availed fresh credit facilities from a bank against the security of exclusive charge on all existing and future receivables / current assets / movable assets / movable fixed assets and exclusive morgage of the immovable properties held by the Comany and Immovable Property of the Director and Relative of Director of the Company and personal guarantees of the Directors and the Relative who is co-owner of the property, which includes:

a) Short Term Loan (STL) of Rs. 16 Crores with a one time repayment after 270 days from the date of availing the facility bearing a variable rate linked to Repo rate with a spread of 2.75%, totaling to 9.25% at the time of sanction.

b) Drop line facility (DLOD) of Rs. 4.51 Crores for 120 months with a monthly reduction of Rs. 3,75,833/- from the date of availing facility bearing a variable rate linked to Repo rate with a spread of 3%, totaling to 9.50% at the time of sanction.

c) Overdraft facility (OD) of Rs. 6.21 Crores repayabe on demand bearing a variable rate linked to Repo rate with a spread of 3%, totaling to 9.50% at the time of sanction.

^ d) Cash credit facility (CC) of Rs. 10 Crores repayabe on demand bearing a variable rate linked to Repo rate with a spread of 3%, totaling to 9.50% at the time of sanction.

The quarterly statements of current assets filed with the bank are broadly aligned with the books of accounts, accurately reflecting the actual inventory held by the company. While the quarterly statements filed with the bank vary on account of ageing of cost of content as well as ageing for receivables and payable in assessing the limits, the financial records represent a comprehensive and transparent reflection of the company's inventory & working capital.

Previous year :

a) A drop line facility for 180 months with a monthly reduction of Rs. 1,22,222/- from the date of loan, viz., 05th March, 2020. The facility is secured by a mortgage of the immovable property of the Company and personal guarantees of the Directors. The Overdraft carries interest at a variable rate of Repo rate with a spread of 4.35% p.a., totaling to 9.50% at the time of sanction.

b) An Overdraft facility of Rs. 4,92,05,000/- which carries interest at a variable rate of Repo rate with a spread of 3.60% p.a., totaling to 8.50% at the time of sanction, annually renewable from date of disbursment. The facility is secured by a mortgage of the Immovable Property of the Director and Relative of Director of the Company and personal guarantees of the Directors and the Relative who is co-owner of the property.

c) An Overdraft facility of Rs. 4,50,00,000/- which carries interest at a variable rate of Repo rate with a spread of 3.50% p.a., totaling to 10.00% at the time of sanction, annually renewable from date of disbursment. The facility is secured by a mortgage of the Immovable Property of the Director and Relative of Director of the Company and personal guarantees of the Directors and the Relative who is co-owner of the property.

* Micro, Small and Medium Enterprises as defined under MSMED Act, 2006 have been identified by the Company on the basis of the information available. This information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company. Further in view of the Management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act is not expected to be material. The Company has not received any claim for interest from any supplier as at the balance sheet date. These facts have been relied upon by the auditors.

36. OTHER STATUTORY INFORMATION:

i) The Company has not revalued its immovable property during the current year or previous year.

ii) The Company has not revalued its property, plant and equipment during the current year or previous year.

The Company does not have any benami property and there are no proceeding initiated or pending against the Company for

iii) holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

iv) The Company has no borrowings from bank and financial institution on the basis of security of current assets.

The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

The Company does not have prima facie any transactions with companies which have been struck off. The Company is in the process of obtaining positive confirmation from all Companies it transacts with.

The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period, ' except Vehicle Loans.

viii) The Company has complied with the number of layers prescribed under the Companies Act, 2013.

There are no Scheme of Arrangements which are either pending or have been approved by the Competent Authority in terms ' of Section 230 to 237 of the Companies Act, 2013 during the current year and previous year.

The Company have not advanced or loaned or invested funds to any other person(s) or entitiy(ies), including foreign entities (intermediaries) with the understanding (whether recorded in writing or otherwise) that the intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the Company or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the Company or

(b) provide any guarantee, security or the like from or on behalf of the Ultimate Beneficiaries.

The Company does not have any transactions which are not recorded in the books of accounts that have been surrendered or ' disclosed as income in the tax assessment under the Income Tax Act, 1961 during the current year and previous year.

xiii) The Company has not traded or invested in crypto currency or virtual currency during the current year and previous year.

37. EMPLOYEE BENEFIT

Defined Contribution Plans

Company does not have, nor does it require under any statue to have, any short / long term Defined Contribution Plan for Employees.

Defined Benefit Plan (Unfunded)

A general description of the Employees Benefit Plan:

The company has an obligation towards gratuity, a unfunded benefit retirement plan covering eligible employees. The plan provides for lump sum payment to vested employees at retirement/death while in employment or on termination of the employment of an amount equivalent to 15 days salary payable for each completed year of service or part thereof in excess of six months. Vesting occurs upon completion of five years of service.

The sensitivity analysis have been determined based on reasonably possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.

The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same method as applied in calculating the defined benefit obligation as recognised in the balance sheet.

Notes

Actuarial Gains/ Losses are accounted for immediately in the Other Comprehensive Income.

Maturity Analysis of Benefit Payments is undiscounted cashflows considering future salary, attrition & death in respective year for Average Expected Future Service represents Estimated Term of Benefit Obligation.

Qualitative Disclosures

Para 139 (a) Characteristics of defined benefit plan

The entity has a defined benefit gratuity plan in India (unfunded). The entity's defined benefit gratuity plan is a final salary plan for employees.

Gratuity is paid from entity as and when it becomes due and is paid as per entity scheme for Gratuity.

Para 139 (b) Risks associated with defined benefit plan

Gratuity is a defined benefit plan and entity is exposed to the Following Risks:

Interest rate risk: A fall in the discount rate which is linked to the G.Sec. Rate will increase the present value of the liability requiring higher provision.

Para 139 (c) Characteristics of defined benefit plans

During the period, there were no plan amendments, curtailments and settlements.

Para 147 (a)

Gratuity plan is unfunded.

38. FINANCIAL INSTRUMENT - ACCOUNTING CLASSIFICATION AND FAIR VALUE

The Fair value to be financial assets and liabilities are included at the amount at which the instrument can be exchanged in the current transaction between willing parties, other than in forced or liquidation sale.

The following methods and assumptions were used to estimate fair value:

Fair value of the cash and cash equivalent, short term borrowings and other current financial instruments approximate their carrying amount largely due to short term maturities of these instruments.

The following table shows the Levels within the hierarchy of financial assets and liabilities measured at fair value on a recurring basis.

39. GOING CONCERN BASIS

The directors have considered the basis of preparation of the Company's financials statements and after careful assessment have concluded that it continues to be appropriate to prepare these financial statements on a going concern basis.

40. FOREIGN CURRENCY RISK

Foreign currency risk arises from commercial transaction that recognize assets and liabilities denominated in currency that is not a Company functional currency (INR). The Company is not exposed to significant foreign exchange risk at the respective reporting dates.

41. CREDIT RISK

Credit risk arises from the possibility that counter party may not be settle their obligations are agreed. The Company is not exposed to significant credit risk at the respective reporting dates.

(Amount in Rupees

47. CONTINGENT LIABILITIES

Lakhs, except otherwise stated)

Particulars

AS AT

31 March 2025

AS AT

31 March 2024

Claims and litigations against the company not acknowledged as debt

Tax

NIL

70.81

Non tax

NIL

NIL

Amount paid under protest against the claims, disclosed in current tax assets

NIL

3.65