Bright Outdoor Media Limited — Half year & financial year ended 31 March 2026
| Particulars | Half Year ended on 31/03/2026 Audited | Half Year ended on 30/09/2025 Unaudited | Half Year ended on 31/03/2025 Audited | Half Year ended on 30/09/2024 Unaudited | Year to date figures for the year ended 31/03/2026 Audited | Year to date figures for the year ended 31/03/2025 Audited |
|---|---|---|---|---|---|---|
| I INCOME FROM OPERATIONS | ||||||
| Revenue from Operations | 9,051.98 | 6,250.67 | 6,953.11 | 5,721.45 | 15,302.65 | 12,674.55 |
| II Other Income | ||||||
| Other Income | 159.99 | 80.22 | 87.99 | 42.57 | 240.20 | 130.56 |
| III Total Revenue (I+II) | ||||||
| Total Revenue (I+II) | 9,211.97 | 6,330.88 | 7,041.09 | 5,764.02 | 15,542.85 | 12,805.12 |
| IV EXPENSES | ||||||
| Direct & other related expenses | 6,292.71 | 4,266.23 | 5,011.02 | 3,961.35 | 10,558.94 | 8,972.37 |
| Employee Benefit Expenses | 322.81 | 222.30 | 232.53 | 187.32 | 545.10 | 419.86 |
| Finance Cost | 14.68 | 13.36 | 7.90 | 12.06 | 28.04 | 19.96 |
| Depreciation & Amortization Expense | 132.89 | 127.27 | 116.56 | 82.67 | 260.16 | 199.23 |
| Other Expenses | 538.47 | 311.60 | 364.95 | 287.18 | 850.07 | 652.13 |
| CSR expenses | 33.00 | 33.00 | 11.20 | 12.00 | 66.00 | 23.20 |
| Total expenses (IV) | 7,334.56 | 4,973.75 | 5,744.16 | 4,542.59 | 12,308.31 | 10,286.75 |
| V Profit before Exceptional & Extraordinary Items and tax (III-IV) | 1,877.41 | 1,357.14 | 1,296.93 | 1,221.43 | 3,234.55 | 2,518.36 |
| VI Prior Period Expenses | ||||||
| Gratuity up to March 2025 | 86.24 | – | – | – | 86.24 | – |
| Transfer to reserve and Surplus | (86.24) | – | – | – | (86.24) | – |
| VII Profit before Extraordinary Items and tax (V-VI) | 1,877.41 | 1,357.14 | 1,296.93 | 1,221.43 | 3,234.55 | 2,518.36 |
| VIII Extraordinary Items | ||||||
| IX Profit before tax (VII-VIII) | 1,877.41 | 1,357.14 | 1,296.93 | 1,221.43 | 3,234.55 | 2,518.36 |
| X Tax Expenses | ||||||
| 1 Current Tax | 488.19 | 353.58 | 333.87 | 295.28 | 841.76 | 629.16 |
| 2 Deferred Tax Assets (Depreciation) | (4.40) | (3.96) | (29.33) | 11.04 | (8.37) | (18.29) |
| 3 Deferred Tax Assets (Gratuity) | (3.52) | – | (1.10) | 1.10 | (3.52) | – |
| Total Tax Expenses (X) | 480.26 | 349.61 | 303.44 | 307.42 | 829.88 | 610.87 |
| XI Profit/(Loss) for the period from continuing operations (IX-X) | 1,397.15 | 1,007.52 | 993.49 | 914.01 | 2,404.67 | 1,907.49 |
| XII Profit/(Loss) from discontinuing operation | ||||||
| XIII Tax Expenses of discontinuing operations | ||||||
| XIV Profit/(Loss) from discontinuing operation after tax (XII-XIII) | ||||||
| XV Profit/(Loss) for the Period (XI+XIV) | 1,397.15 | 1,007.52 | 993.49 | 914.01 | 2,404.67 | 1,907.49 |
| XVI Paid up Equity Share Capital | 2,182.32 | 2,182.32 | 2,182.32 | 1,454.88 | 2,182.32 | 1,454.88 |
| XVII Reserves & Surplus | 16,374.41 | 15,080.36 | 14,919.48 | 13,998.82 | 16,374.41 | 14,919.48 |
| XVIII Earnings per equity share | ||||||
| (1) Basic | 12.98 | 11.54 | 13.68 | 12.53 | 12.26 | 13.11 |
| (2) Diluted | 12.98 | 11.54 | 13.68 | 12.53 | 12.26 | 13.11 |
| Particulars | As on 31st March, 2026 Audited | As on 31st March, 2025 Audited |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Share capital | 2,182.32 | 1,454.88 |
| Reserves and surplus | 16,374.41 | 14,919.48 |
| Total Equity | 18,556.73 | 16,374.36 |
| 2 Non-current liabilities | ||
| Non Current liabilities | 100.24 | – |
| Total Non-current liabilities | 100.24 | – |
| 3 Current liabilities | ||
| Trade Payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,489.58 | 1,775.78 |
| Other Current Liabilities | 962.39 | 618.58 |
| Total Current liabilities | 3,451.97 | 2,394.36 |
| TOTAL EQUITY AND LIABILITIES | 22,108.94 | 18,768.72 |
| II. ASSETS | ||
| 1 Non-current assets | ||
| Property, Plant & Equipment | ||
| (i) Tangible Assets | 1,693.49 | 1,912.15 |
| (ii) Intangible Assets | 1.82 | 8.19 |
| Non Current Investments | 23.00 | 23.00 |
| Deferred Tax Assets | 26.02 | 14.14 |
| Other Non Current Assets | 1,113.36 | 1,046.01 |
| Total Non-current assets | 2,857.69 | 3,003.49 |
| 2 Current assets | ||
| Inventories | 4,767.82 | 4,877.45 |
| Trade Receivables | 7,874.68 | 6,018.35 |
| Cash and cash equivalents | 2,549.30 | 2,050.52 |
| Short Term Loans & Advances | 4,049.73 | 2,802.03 |
| Other Current Assets | 9.72 | 16.88 |
| Total Current assets | 19,251.25 | 15,765.23 |
| TOTAL ASSETS | 22,108.94 | 18,768.72 |
| Particulars | As on 31st March, 2026 (Audited) | As on 31st March, 2025 (Audited) |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before taxation | 3,234.55 | 2,518.36 |
| Adjustments for: | ||
| Depreciation | 260.16 | 199.23 |
| Donation | 66.00 | 23.20 |
| Dividend Income | (2.30) | (3.45) |
| Rent Income | (140.53) | (110.28) |
| Finance Cost | 28.04 | 19.96 |
| Interest on Fixed Deposits | (187.43) | (89.07) |
| Working capital changes: | ||
| (Decrease)/Increases in Trade Payables | 713.80 | (138.84) |
| (Decrease)/Increases in Other Current Liabilities & Short Term Provisions | 343.81 | (212.23) |
| (Decrease)/Increases in Long Term loans and advances | 100.24 | (36.49) |
| (Increases)/Decrease in Inventories | 109.62 | (971.84) |
| (Increases)/Decrease in Trade Receivables | (1,856.32) | 248.50 |
| (Increases)/Decrease in Long Term loans and advances | (67.34) | 45.33 |
| (Increases)/Decrease in Short term Loans & Advances | (1,247.70) | (263.73) |
| (Increases)/Decrease in Other Current Assets | 7.16 | (6.49) |
| Gross Cash From Operations Before Extra Ordinary Items | 1,361.75 | 1,222.16 |
| Extraordinary Items | ||
| Donations | (66.00) | (23.20) |
| Gross Cash From Operations | 1,295.75 | 1,198.96 |
| Payment/Adjustment on Account of Tax Expenses | (841.76) | (629.16) |
| Less: Income Tax Paid of earlier year | (6.77) | (64.63) |
| Less: Gratuity of a prior period | (86.24) | – |
| Net cash from operating activities | 360.97 | 505.16 |
| Cash flows from investing activities | ||
| FD matured / Created | (382.14) | (1,546.95) |
| Interest on Fixed Deposits | 187.43 | 89.07 |
| Dividend Income | 2.30 | 3.45 |
| Rent Received | 140.53 | 110.28 |
| Purchase of Fixed Assets | (55.30) | (622.14) |
| Net cash used in investing activities | (107.18) | (1,966.30) |
| Cash flows from financing activities | ||
| Short Term Loan Taken | – | (1,290.38) |
| Dividend Paid | (109.12) | (72.74) |
| Finance Cost Paid | (28.04) | (19.96) |
| Net cash used in financing activities | (137.16) | (1,383.08) |
| Net increase in cash and cash equivalents | 116.64 | (2,844.22) |
| Cash and cash equivalents at beginning of period | 302.55 | 3,146.77 |
| Cash and cash equivalents at end of period | 419.20 | 302.55 |
| S.No | Particulars | Half Year ended on 31/03/2026 (Audited) | Half Year ended on 30/09/2025 (Unaudited) | Half Year ended on 31/03/2025 (Audited) | Half Year ended on 30/09/2024 (Unaudited) | Year to date figures for the year ended on 31/03/2026 (Audited) | Year to date figures for the year ended on 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|---|
| 1 | Segment Revenue | ||||||
| (a) Sale of Advertising Services | 8,475.84 | 6,185.78 | 6,873.62 | 5,666.65 | 14,661.62 | 12,540.27 | |
| (b) Related to Real Estate | 576.15 | 64.88 | 79.48 | 54.80 | 641.03 | 134.28 | |
| Segment Allocate Expenses | |||||||
| (a) Sale of Advertising Services | 7,067.30 | 4,372.84 | 5,002.97 | 3,961.35 | 11,440.14 | 8,964.32 | |
| (b) Related to Real Estate | 196.18 | 32.84 | 41.18 | 14.62 | 229.02 | 55.80 | |
| 2 | Segment Results | ||||||
| (a) Sale of Advertising Services | 1,408.54 | 1,812.94 | 1,870.65 | 1,705.30 | 3,221.48 | 3,575.96 | |
| (b) Related to Real Estate | 379.96 | 32.04 | 38.30 | 40.18 | 412.00 | 78.48 | |
| Less: | |||||||
| Unallocable Income | 159.99 | 80.21 | 87.99 | 42.57 | 240.20 | 130.56 | |
| Unallocable Expenses | 71.09 | 568.05 | 700.01 | 566.62 | 639.14 | 1,266.63 | |
| Profit Before Tax | 1,877.41 | 1,357.14 | 1,296.93 | 1,221.43 | 3,234.55 | 2,518.37 | |
| Gratuity up to March 2025 | 86.24 | – | – | – | 86.24 | – | |
| Transfer to reserve and Surplus | (86.24) | – | – | – | (86.24) | – | |
| Profit Before Tax | 1,877.41 | 1,357.14 | 1,296.93 | 1,221.43 | 3,234.55 | 2,518.37 | |
| Less: Tax Expenses | 480.27 | 349.61 | 303.44 | 307.42 | 829.88 | 610.87 | |
| Profit for the Period | 1,397.14 | 1,007.53 | 993.49 | 914.01 | 2,404.67 | 1,907.50 | |
| 3 | Segment Assets | ||||||
| (a) Sale of Advertising Services | 11,377.12 | 10,152.21 | 9,286.46 | 9,887.69 | 11,377.12 | 9,286.46 | |
| (b) Related to Real Estate | 2,084.61 | 2,155.23 | 3,896.17 | 1,804.94 | 2,084.61 | 3,896.17 | |
| (c) Unallocated | 8,647.21 | 7,827.23 | 5,586.09 | 6,890.53 | 8,647.21 | 5,586.09 | |
| Total Segment Assets | 22,108.94 | 20,134.67 | 18,768.72 | 18,583.15 | 22,108.94 | 18,768.72 | |
| 4 | Segment Liabilities | ||||||
| (a) Sale of Advertising Services | 2,853.30 | 2,251.09 | 2,111.33 | 2,324.24 | 2,853.30 | 2,111.33 | |