Esha Media Research Limited — Year ended 31st March, 2026 (quarter ended 31st March, 2026)
| Sr. No. | Particulars | Quarter ended (Unaudited) | Year ended (Audited) | Year ended (Audited) | Year ended (Audited) | Year ended (Audited) |
|---|---|---|---|---|---|---|
| 31st March, 2026 (Refer note 9) | 31st December, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 | ||
| 1 | Revenue from Operations | 57.78 | 50.85 | 41.85 | 232.27 | 316.27 |
| 2 | Other Income | 1.86 | 0.06 | 0.12 | 2.11 | 0.12 |
| 3 | Total Income (1+2) | 59.64 | 50.91 | 41.97 | 234.38 | 316.39 |
| 4 | Expenses | |||||
| a) Professional & Service Charges | 5.48 | 5.33 | 21.30 | 31.83 | 65.17 | |
| b) Employee benefits expenses | 49.78 | 58.24 | 54.66 | 212.74 | 176.10 | |
| c) Finance Cost | 10.62 | 4.38 | 32.37 | 18.80 | 32.37 | |
| d) Depreciation | 5.20 | 3.03 | 6.34 | 19.49 | 13.57 | |
| e) Other expenses | 214.39 | 38.06 | 12.97 | 309.70 | 131.53 | |
| Total Expenses | 285.47 | 109.04 | 127.64 | 592.56 | 418.74 | |
| 5 | Profit / (Loss) before exceptional items and tax (3-4) | (225.83) | (58.13) | (85.67) | (358.18) | (102.35) |
| 6 | Exceptional items (refer note 5) | 405.81 | – | – | 405.81 | – |
| 7 | Profit / (Loss) before tax (5-6) | 179.98 | (58.13) | (85.67) | 47.63 | (102.35) |
| 8 | Tax Expenses | |||||
| a) Current Tax (Refer Note 7.1) | – | – | – | – | – | |
| b) Deferred Tax (Refer Note 7.2) | – | – | – | – | 2.07 | |
| c) Short / (Excess) provision of tax relating to earlier years (Refer note 6 below) | – | – | (43.43) | – | 258.22 | |
| 9 | Profit / (Loss) after tax for the period (7-8) | 179.98 | (58.13) | (42.24) | 47.63 | (362.64) |
| 10 | Other comprehensive income /(Loss) | |||||
| A.(i) Items that will not be reclassified subsequently to profit or loss | ||||||
| – Remeasurement of the net defined benefit plan | 0.50 | – | – | 0.50 | – | |
| (ii) Income tax (expense) / credit relating to items that will not be reclassified to profit or loss | ||||||
| – Remeasurement of the net defined benefit plan | – | – | – | – | – | |
| B.(i) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| 11 | Total comprehensive income for the period (9+10) | 180.48 | (58.13) | (42.24) | 48.13 | (362.64) |
| 12 | Paid-up equity share capital (Face value of Rs. 10/- per share ) | 780.69 | 780.69 | 780.69 | 780.69 | 780.69 |
| 13 | Other Equity | (1,824.93) | (1,873.05) | |||
| 14 | Earnings Per Share (EPS) (Face value of Rs. 10/- per share) | |||||
| a) Basic | 2.31 | (0.74) | (0.54) | 0.62 | (4.65) | |
| b) Diluted | 2.31 | (0.74) | (0.54) | 0.62 | (4.65) |
| Particulars | Notes | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|---|
| Assets | |||
| I. Non-current Assets | |||
| (a) Property, plant and equipment | 3a | 21.80 | 5.57 |
| (b) Right of use assets | 3b | 26.90 | 86.56 |
| (c) Financial assets | |||
| (i) Other financial assets | 4 | 1.89 | 4.41 |
| (d) Deferred tax asset (net) | 5 | – | – |
| (e) Income tax assets | 6 | 36.50 | 11.36 |
| (f) Other non current assets | 7 | 0.31 | 0.66 |
| Total Non-current Assets | 87.40 | 108.56 | |
| II. Current Assets | |||
| (a) Financial assets | |||
| (i) Trade receivables | 8 | 22.88 | 14.34 |
| (ii) Cash and cash equivalents | 9 | 7.29 | 7.78 |
| (iii) Other financial assets | 10 | 8.99 | 3.34 |
| (b) Other current assets | 11 | 4.19 | 0.47 |
| Total Current Assets | 43.35 | 25.93 | |
| Total Assets | 130.75 | 134.49 | |
| Equity and Liabilities | |||
| Equity | |||
| (a) Equity share capital | 12 | 780.69 | 780.69 |
| (b) Other equity | 13 | (1,824.93) | (1,873.05) |
| Total Equity | (1,044.23) | (1,092.36) | |
| Liabilities | |||
| I. Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 14 | 20.93 | 70.66 |
| (b) Provisions | 9.80 | 4.00 | |
| Total Non-current Liabilities | 30.73 | 74.66 | |
| II. Current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 15 | 7.80 | 15.02 |
| (ii) Borrowings | 612.50 | 826.77 | |
| (iii) Trade payables – total dues of: | |||
| (a) Total outstanding dues of micro and small enterprises | 33.19 | – | |
| (b) Total outstanding dues of creditors other than micro and small enterprises | 16 | 177.10 | 24.09 |
| (iv) Other financial liabilities | 17 | 44.54 | 39.66 |
| (b) Other current liabilities | 18 | 104.21 | 81.04 |
| 19 | 164.91 | 165.62 | |
| (c) Provisions | |||
| Total Current Liabilities | 1,144.25 | 1,152.19 | |
| Total Equity and Liabilities | 130.75 | 134.49 |
| Particulars | For the year ended (audited) | |
|---|---|---|
| 31st March, 2026 | 31st March, 2025 | |
| A. Cash Flows from Operating Activities | ||
| Net profit/ (Loss) before tax and exceptional item | (358.18) | (102.35) |
| Adjustments for : | ||
| Depreciation | 19.49 | 13.57 |
| Finance cost | 18.80 | 32.37 |
| Expense towards increase in share capital | 26.32 | – |
| Allowance for expected credit loss | 3.36 | – |
| Interest income | (1.27) | (0.12) |
| Miscellaneous assets written off | 10.10 | 9.74 |
| Operating profit / (Loss) before working capital changes | (281.38) | (46.79) |
| Movements in Working Capital : | ||
| (Increase)/Decrease in trade and other receivables | (11.90) | (5.13) |
| (Increase)/Decrease in other financial assets | (13.23) | 5.93 |
| (Increase)/Decrease in other current / non current assets | (9.57) | (1.18) |
| Increase/(Decrease) in trade payables | 181.93 | 8.47 |
| Increase/(Decrease) in other financial liabilities | 4.57 | (25.24) |
| Increase/(Decrease) in other current liabilities | 23.17 | 50.58 |
| Increase/(Decrease) in provisions | 5.58 | 4.86 |
| Changes in Working Capital | 180.54 | 38.30 |
| Cash generated from / (used in) operations | (100.84) | (8.49) |
| Direct taxes paid | (17.97) | (11.36) |
| Net Cash generated from/ (used in) operating activities (A) | (118.81) | (19.85) |
| Cash flows from Investing Activities | ||
| Purchase of property, plant and equipment | (21.28) | (9.53) |
| Interest received | 0.30 | 0.12 |
| Net Cash generated from / (used in) Investing Activities (B) | (20.98) | (9.41) |
| Cash flows from Financing Activities | ||
| Loan received from director / ex-director | 9.50 | 77.77 |
| Inter-Corporate Deposits received | 514.00 | – |
| Loan repaid to director / ex-director | (307.45) | (32.50) |
| Loan repaid to Other parties | (24.50) | – |
| Interest paid during the year | (14.54) | (2.42) |
| Expense towards increase in share capital | (26.32) | – |
| Repayment of lease liabilities | (11.40) | (6.00) |
| Net Cash generated from / (used in) Financing Activities (C) | 139.30 | 36.85 |
| Net Increase/(Decrease) in cash and cash equivalents (A+B+C) | (0.49) | 7.59 |
| Cash and Cash equivalents at the beginning of the year | 7.78 | 0.19 |
| Cash and Cash equivalents at the ending of the year | 7.29 | 7.78 |
| Cash and cash equivalent as per above comprise of the following: | As at | |
|---|---|---|
| 31st March, 2026 | 31st March, 2025 | |
| Cash and cash equivalent | 0.22 | 0.02 |
| Balance with banks in current accounts | 7.07 | 7.76 |
| Balance as per statement of cash flows | 7.29 | 7.78 |
| Particulars | As at | |
|---|---|---|
| 31st March, 2026 | 31st March, 2025 | |
| Opening balance | 85.68 | – |
| Addition to lease liabilities | – | 89.26 |
| Cash changes | (11.40) | (6.00) |
| Non cash changes | (45.55) | 2.42 |
| Closing balance | 28.73 | 85.68 |
| Particulars | 31st March, 2026 | 31st March, 2025 |
|---|---|---|
| Opening balance | 826.76 | 781.49 |
| Cash changes | 191.55 | 45.27 |
| Non cash changes (also refer note 35 (b)) | (405.81) | – |
| Closing balance | 612.50 | 826.76 |
| Sl. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 234.38 | |
| 2 | Total Expenditure | 592.56 | |
| 3 | Exceptional items (Gain) | 405.81 | |
| 4 | Net Profit / (Loss) [after exceptional items] | 47.63 | |
| 5 | Earnings Per Share (Basic) | 0.62 | |
| 6 | Total Assets | 130.75 | |
| 7 | Total Liabilities | 1,174.98 | |
| 8 | Net Worth | (1,044.23) | |
| 9 | Any other financial item(s) (as felt appropriate by the management) | – |