2.9 Provision, Contingent Liabilities

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it
is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of
the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present
obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When
a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present
value of those cash flows (when the effect of the time value of money is material). Contingent Liability is disclosed after careful
evaluation of facts, uncertainties and possibility of reimbursement, unless the possibility of an outflow of resources embodying
economic benefits is remote .Contingent liabilities are not recognized but are disclosed in notes.

2.10 Financial instruments

Financial assets and liabilities are recognised when the Company becomes a party to the contractual provisions of the
instrument. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to
the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value
through profit or loss) are added to or deducted from the fair value measured on initial recognition of financial asset or financial
liability. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through
profit or loss (FVTPL) are recognised immediately in the statement of profit and loss.

Trade receivables not containing any material financing component or where practical expedient as per para 63 of Ind AS 115
is applied are recognised and measured at transaction price.

All recognised financial assets are subsequently measured in their entirety at either amortized cost or fair value, depending on
the classification of the financial assets.

Cash and cash equivalents

The Company considers all highly liquid financial instruments, which are readily convertible into known amounts of cash that
are subject to an insignificant risk of change in value and having original maturities of three months or less from the date
of purchase, to be cash equivalents. Cash and cash equivalents consist of balances with banks which are unrestricted for
withdrawal and usage.

Financial assets at amortized cost

Financial assets are subsequently measured at amortised cost using the effective interest method if these financial assets are
held within a business whose objective is to hold these assets in order to collect contractual cash flows and the contractual
terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the
principal amount outstanding.

Financial assets at fair value through other comprehensive income

Financial assets are measured at fair value through other comprehensive income (OCI) if these financial assets are held within
a business whose objective is achieved by both selling financial assets and collecting contractual cash flows, the contractual
terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on
the principal amount outstanding. On initial recognition, the Company makes an irrevocable election on an instrument-by¬
instrument basis to present the subsequent changes in fair value in other comprehensive income pertaining to investments
in equity instruments, other than equity investment which are held for trading. Subsequently, they are measured at fair value
with gains and losses arising from changes in fair value recognised in other comprehensive income and accumulated in the
“Reserve for equity instruments through other comprehensive income’. The cumulative gain or loss is not reclassified to profit
or loss on disposal of the investments. So far, the Company has not elected to present subsequent changes in fair value of any
investment in OCI.

Financial assets at fair value through profit or loss (‘FVTPL’)

Investment in equity instruments are classified as at FVTPL, unless the Company irrevocably elects on initial recognition to
present subsequent changes in fair value in other comprehensive income for investment in equity instruments which are not
held for trading. Other financial assets are measured at fair value through profit or loss unless it is measured at amortized cost
or at fair value through other comprehensive income on initial recognition. The transaction costs directly attributable to the
acquisition of financial assets and liabilities at fair value through profit or loss are immediately recognised in profit or loss.

Impairment of financial assets (other than at fair value)

The Company measures the loss allowance for a financial instrument at an amount equal to the lifetime expected credit losses
if the credit risk on that financial instrument has increased significantly since initial recognition. If the credit risk on a financial
instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial
instrument at an amount equal to 12-month expected credit losses. However, for trade receivables, the Company measures the
loss allowance at an amount equal to lifetime expected credit losses. In cases where the amounts are expected to be realised
up to one year from the date of the invoice, loss for the time value of money is not recognised, since the same is not considered
to be material.

Derecognition of financial assets

On derecognition of a financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the
consideration received and receivable and the cumulative gain or loss that had been recognised in profit or loss if such gain or
loss.

2.11 Financial liabilities and equity instruments
Classification as debt or equity

Debt and equity instruments issued by a Company are classified as either financial liabilities or as equity in accordance with the
substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.

Equity Instruments

An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its liabilities.
As per paragraph B5.2.3 of Ind AS 109, Financial Instruments, all investments in equity instruments must be measured at fair
value. However, in limited circumstances, cost may be an approximate estimate of fair value. That may be the case if sufficient
more recent information is not available to measure the fair value. As in each of these investments, the Company’s % voting
power is less than 20% (in most of cases it is less than 2%) and as these are unlisted entities, recent detailed information is
not available. Hence these are valued at cost which is considered to be approximate fair value. Investments in equity shares of
subsidiary and associates are measured at costs as per Ind-As 28. Equity instruments issued by the Company are recognised
at the proceeds received, net of direct issue costs.

Compound financial instruments

The components of compound instruments are classified separately as financial liabilities and equity in accordance with the
substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by issue of fixed number of the Company’s own equity instruments in exchange of a fixed amount of
cash or another financial asset is an equity instrument. At the date of issue, the fair value of the liability component is estimated
using the prevailing market interest rate for similar non-convertible instruments. This amount is recognised as a liability on an
amortized cost basis using the effective interest method until extinguished upon conversion or at the instrument’s maturity date.

The conversion option classified as equity is determined by deducting the amount of the liability component from the fair
value of the compound instrument as a whole. This is recognised and included in equity, net of income tax effects, and is not
subsequently remeasured. In addition, the conversion option classified as equity will remain in equity until the conversion
option is exercised, in which case, the balance recognised in equity will be transferred to other component of equity. When the
conversion option remains unexercised at the maturity date of the convertible note, the balance recognised in equity will be
transferred to retained earnings. No gain or loss is recognised in profit or loss upon conversion or expiration of the conversion
option.

T ransaction costs that relate to the issue of the convertible notes are allocated to the liability and equity components in proportion
to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity.
Transaction costs relating to the liability component are included in the carrying amount of the liability component and are
amortised over the lives of the convertible notes using the effective interest method.

Financial liabilities

All financial liabilities are subsequently measured at amortized cost using the effective interest method.

Derecognition of financial liabilities

The Company derecognises financial liabilities when, and only when, the Company’s obligations are discharged, cancelled or
have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and
payable is recognised in profit or loss.

2.12 Trade and other Payables

These amounts represent liabilities for goods & services provided to the Company prior to the end of the financial year which
are unpaid. These are recognised initially at fair value and subsequently measured at amortised cost using effective interest
method.

2.13 Segment reporting

The Company is mainly engaged in Media Business which is identified as the only reportable business segment of the Company
in accordance with the requirements of Ind AS 108, ‘Operating Segment Reporting’, notified under the Companies (Indian
Accounting Standards) Rules, 2015. All the operating facilities are located in India. The Company’s business activity primarily
falls within a single geographical segment.

2.14 Statement of Cash flow

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the
effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash
flows from operating, investing and financing activities of the Company are segregated based on the available information.

2.15 Earnings per share

Basic earnings per share are computed by dividing the profit/loss for the year attributable to the shareholders of the parent
Company by the weighted average number of equity shares outstanding during the year. Diluted earnings per share is computed
by dividing the profit/loss for the year attributable to the shareholders of the parent as adjusted for dividend, interest and other
charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted
average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity
shares which could have been issued on the conversion of all dilutive potential equity shares. Potential equity shares are
deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary
operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been
issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually
issued at fair value (i.e. average market value of the outstanding shares). Dilutive potential equity shares are determined
independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted for
share splits / reverse share splits and bonus shares, as appropriate.

2.16 Operating Cycle, Current Assets and Current Liabilities

Based on the nature of products/activities of the Company and the normal time between acquisition of assets and their realization
in cash or cash equivalents, the Company has determined its operating cycle as 12 months for the purpose of classification of
its assets and liabilities as current and non-current.

The Company presents assets and liabilities in the balance sheet based on current / non-current classification.

An asset is treated as current when it is:

• Expected to be realized or intended to be sold or consumed in normal operating cycle

• Held primarily for the purpose of trading

• Expected to be realized within twelve months after the reporting period, or

• Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after
the reporting period

All other assets are classified as non-current.

A liability is current when:

• It is expected to be settled in normal operating cycle

• It is held primarily for the purpose of trading

• It is due to be settled within twelve months after the reporting period, or

• There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.
All other liabilities are classified as non-current.

2.17 Leases

The Company assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the
contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess
whether a contract conveys the right to control the use of an identified asset, the Company assesses whether: (i) the contract
involves the use of an identified asset (ii) the Company has substantially all of the economic benefits from use of the asset
through the period of the lease and (iii) the Company has the right to direct the use of the asset.

At the date of commencement of the lease, the Company recognizes a right-of-use (ROU) asset and a corresponding lease
liability for all lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term
leases) and low value leases. For these short-term and low value leases, the Company recognizes the lease payments as an
operating expense on a straight-line basis over the term of the lease.

As a lessee, the Company determines the lease term as the non-cancellable period of a lease adjusted with any option to
extend or terminate the lease, if the use of such option is reasonably certain. The Company makes an assessment on the
expected lease term on a lease-by-lease basis and thereby assesses whether it is reasonably certain that any options to extend
or terminate the contract will be exercised. In evaluating the lease term, the Company considers factors such as any significant
leasehold improvements undertaken over the lease term, costs relating to the termination of the lease and the importance of
the underlying asset to Company’s operations taking into account the location of the underlying asset and the availability of
suitable alternatives. The lease term in future periods is reassessed to ensure that the lease term reflects the current economic
circumstances.

Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU assets
and lease liabilities includes these options when it is reasonably certain that they will be exercised.

ROU assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease
payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They
are subsequently measured at cost less accumulated depreciation and impairment losses.

ROU assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful
life of the underlying asset. ROU assets are evaluated for recoverability whenever events or changes in circumstances indicate
that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e the
higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does
not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is
determined for the Cash Generating Unit (CGU) to which the asset belongs.

The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments
are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates
in the country of domicile of these leases. Lease liabilities are re-measured with a corresponding adjustment to the related ROU
asset if the Company changes its assessment if whether it will exercise an extension or a termination option.

Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified
as financing cash flows.

The Company as a lessor

Leases for which the Company is a lessor is classified as a finance or operating lease. Whenever the terms of the lease transfer
substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases
are classified as operating leases.

When the Company is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. The
sublease is classified as a finance or operating lease by reference to the ROU asset arising from the head lease.

For operating leases, rental income is recognized on a straight line basis over the term of the relevant lease.

2.18 Critical accounting judgements and key sources of estimation uncertainty

2.18.1 Critical accounting judgements in applying accounting policies

The following are the critical judgements, apart from those involving estimations that the Management have made in the
process of applying the Company’s accounting policies and that have most significant effect on the amounts recognised in the
consolidated financial statements.

Defined benefit plans (gratuity benefits)

The cost of the defined benefit gratuity plan and other post-employment medical benefits and the present value of the gratuity
obligation are determined using actuarial valuations. An actuarial valuation involves making various assumptions that may
differ from actual developments in the future. These include the determination of the discount rate, future salary increases and
mortality rates. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly
sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date.

When the fair values of financial assets and financial liabilities recorded in the balance sheet cannot be measured based on
quoted prices in active markets, their fair value is measured using valuation techniques including the DCF model. The inputs
to these models are taken from observable markets where possible, but where this is not feasible, a degree of judgement is
required in establishing fair values. Judgements include considerations of inputs such as liquidity risk, credit risk and volatility.
Changes in assumptions about these factors could affect the reported fair value of financial instruments.

2.19 Key Source of estimation uncertainty

Key source of estimation uncertainty at the date of the financial statements, which may cause a material adjustment to the
carrying amounts of assets and liabilities within the next financial year, is in respect of impairment of investments, provisions
and contingent liabilities.

The areas involving critical estimates are:

Useful lives and residual values of property, plant and equipment

Useful life and residual value of property, plant and equipment are based on management’s estimate of the expected life and
residual value of those assets. These estimates are reviewed at the end of each reporting period. Any reassessment of these
may result in change in depreciation expense for future years (Refer note no 2.5).

Impairment of Property Plant and Equipment

The recoverable amount of the assets has been determined on the basis of their value in use. For estimating the value in use
it is necessary to project the future cash flow of assets over its estimated useful life. If the recoverable amount is less than its
carrying amount, the impairment loss is accounted for in statement of profit or loss.

Valuation of Deferred tax assets

Deferred tax assets are recognised only to the extent it is considered probable that those assets will be recoverable. This
involves an assessment of when those deferred tax assets are likely to reverse and a judgment as to whether or not there will
be sufficient taxable profits available to offset the tax assets when they do reverse. The Company reviews the carrying amount
of deferred tax assets at the end of each reporting period. Any change in the estimates of future taxable income may impact the
recoverability of deferred tax assets.

2.20 Going concern

There are no significant material orders passed by the Regulators/Courts which would impact the going concern status of the
Company and its future operations.

2.21 Foreign Currency Transaction
Functional and presentation currency

Items included in the financial statements of entity are measured using currency of the primary economic environment in which
the entity operates (‘the functional currency’). The financial statements are presented in Indian rupee (INR), which is entity’s
functional and presentation currency.

Transactions and Balances

Transactions in foreign currencies are initially recorded at their respective functional currency spot rates at the date the
transaction first qualifies for recognition.

Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange
at the reporting date.

Differences arising on settlement or translation of monetary items are recognised in profit or loss.

Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates
at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using
the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items
measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item.

2.22 Dividend

Dividends and interim dividends payable to the Company’s shareholders are recognized as changes in equity in the period in
which they are approved by the shareholders’ meeting and the Board of Directors respectively.

2.23 Material Prior Period Error

Material prior period errors are corrected retrospectively by restating the comparative amounts for the prior periods presented
in which the error occurred. If the error occurred before the earliest period presented, the opening balances of assets, liabilities
and equity for the earliest period presented, are restated.

2.24Subsequent Event

There is no event after reporting period which needs to be disclosed.

2.25 Recent pronouncement:

Ministry of Corporate Affairs (“MCA”) notifies new standards or amendments to the existing standards under Companies (Indian
Accounting Standards) Rules as issued from time to time. For the year ended March 31, 2025, MCA has notified Ind AS -
117 Insurance Contracts and amendments to Ind AS 116 - Leases, relating to sale and leaseback transactions, applicable
to the Company w.e.f. April 1, 2024. The Company has reviewed the new pronouncements and based on its evaluation has
determined that it does not have any significant impact in its financial statements.

5.3 Valuation note for Appacus Private Limited

As per the valuation report of Appacus Private Limited by a IBBI registered valuer dated 11 April 2024, Equity value of company as
per DCF Methodology is arrived at INR 2,19,22,780.00 as on March 31,2024 and per share valuation of Company is arrived at INR
996.49/-.

5.4 Valuation note for Mutual Funds

As per Ind AS 113 - Fair Value Measurement, mutual fund investments are valued at fair value. Fair value is defined as the price
that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date.

Accordingly, mutual funds are valued at market value as per the statement provided by the asset management company (AMC),
which reflects the net asset value (NAV) as on the reporting date. This NAV is considered a reliable estimate of the fair value, provided
the units are readily marketable and the market is active.

32.3 Fair Value hierarchy

Level 1- Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2- Input other than quoted prices included within level 1 that are observable for the asset or liabilities, either directly ( i. e
as prices) or indirectly (i.e. derived from prices).

Level 3- Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs).

32.4 Financial risk management objectives and policies

The Company’s principal financial liabilities, comprise loans and borrowings, trade and other payables. The main purpose of
these financial liabilities is to finance the Company’s operations. The Company’s principal financial assets include loans, trade
and other receivables, and cash and cash equivalents that derive directly from its operations.

The company’s activities expose it to a variety of financial risks: currency risk, interest rate risk credit risk and liquidity risk. The
company’s overall risk management strategy seeks to minimise adverse effects from the unpredictability of financial markets on
the company’s financial performance. The Company’s senior management is supported by a financial risk committee that advises
on financial risks and the appropriate financial risk governance framework for the Company. The financial risk committee provides
assurance to the Company’s senior management the Company’s financial risk activities are governed by appropriate policies and
procedures and that financial risks are identified, measured and managed in accordance with the Company’s policies and risk
objectives The Audit committee reviews and agrees policies for managing each of these risks, which are summarised below.

32.4.1 Credit risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading
to a financial loss. The Company is exposed to credit risk from its operating activities (primarily trade receivables) and from its
financing activities, including deposits with banks and financial institutions and other financial instruments.

Cash & cash equivalents

With respect to credit risk arising from financial assets which comprise of cash and cash equivalents, the Company s risk
exposure arises from the default of the counterparty, with a maximum exposure equal to the carrying amount of these financial
assets at the reporting date. Since the counter party involved is a bank, Company considers the risks of non-performance by the
counterparty as non-material.

Trade receivables

Trade Receivables consist of large number of customers spread across India & abroad. Ongoing credit evaluation is performed
on the financial conditions of account receivables.

32.4.2 Liquidity and interest risk tables

The following tables detail the Company’s remaining contractual maturity for its financial liabilities with agreed repayment periods.
The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which
the company can be required to pay. The contractual maturity is based on the earliest date on which the Company may be
required to pay.

37. Additional regulatory information

The following is the additional regulatory information required by the clause L of general instruction for preparation of balance sheet
of division II of Schedule III of the Companies Act, 2013

i) Title deeds of immovable property not held in name of the Company

The title deeds of immovable properties disclosed in the financial statements are held in the name of the Company.

ii) Fair Value of investment property

The Company does not have investment property, hence clause (ii) is not applicable to Company.

iii) Revaluation of property, plant & equipment

The Company has not revalued its property, plant and equipment, hence clause (iii) is not applicable to the Company.

iv) Revaluation of intangible assets

The Company has not revalued intangible Assets, hence clause (iv) is not applicable to the company.

v) Loans or advances to specified persons

The Company granted a loan of Rs. 9.85 crores to its holding company/ promoter, Cyber Media (India) Limited which is repayable
in 240 monthly installments commencing from 1 May 2023 and ending on 1 May 2043. This constitutes 100% of the loans &
advances in the nature of loan granted by the Company.The company has not granted any other Loans or Advances in the nature
of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013), either severally or jointly
with any other person, that are: (a) repayable on demand; or (b) without specifying any terms or period of repayment, hence
clause (v) is not applicable to Company.

vi) Capital work-in-progress (CWIP) ageing schedule/ completion schedule

The Company does not have capital work-in-progress (CWIP), hence clause (vi) is not applicable to the Company.

vii) Intangible assets under development ageing schedule/ completion schedule

The Company has no intangible assets under development, hence clause (vii) is not applicable to the Company.

viii) Details of benami property held

No proceedings have been initiated or are pending against the company under the Benami Transactions (Prohibition) Act,1988,
hence clause (viii) is not applicable to the Company.

ix) Borrowings secured against current assets

The Company has not borrowed any amount from any bank or financial institution against current assets, hence clause (ix) is not
applicable.

x) Willful defaulter

The Company has not been declared as a willful defaulter by any bank or financial institution or any other lender, hence clause
(x) is not applicable to Company.

xi) Relationship with struck off Companies

The Company has not undertaken any transaction with companies struck off under section 248 of the Companies Act, 2013 or
section 560 of Companies Act, 1956, hence clause (xi) is not applicable.

xii) Registration of charges or satisfaction with registrar of Companies (ROC)

There are no charges or satisfaction that need to be registered with ROC beyond the statutory period , hence clause (xii) is not
applicable.

xiv) Compliance with number of layers of companies

The provisions of clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017 are
not applicable to the company as per Section 2(45) of the Companies Act,2013 hence clause (xiii) is not applicable.

xv) Accounting ratios

These accounting ratios are disclosed in note 36 to the financial statements.

xvi) Compliance with approved scheme(s) of arrangements

No scheme of arrangements has been approved by competent authority in terms of sections 230 to 237 of the Companies
Act,2013 in respect of the Company, hence clause (xv) is not applicable to Company.

xvii) Utilization of borrowed funds and share premium

The Company has not provided nor taken any loan or advance to/from any other person or entity with the understanding that
benefit of the transaction will go to a third party, the ultimate beneficiary, hence clause (xvi) is not applicable.

38. Other additional information

The following is the other additional information required by Para 7 of the general instructions for preparation of statement of profit
and loss of division II of Schedule III of the Companies Act, 2013.

i) Undisclosed income

The Company records all the transaction in the books of accounts properly and has no undisclosed income during the year or in
previous years in the tax assessments under the Income Tax Act, 1961 hence clause (i) is not applicable to the Company.

ii) Corporate social responsibility

The Provisions of section 135 of the Companies Act, 2013 are not applicable to the company hence clause (m) is not applicable
to the Company.

iii) Details of crypto currency or virtual currency

The Company has not traded or invested in crypto currency or virtual currency during the financial year hence clause (n) is not
applicable to the Company.

39. There is no event occur after reporting period which needs to be disclosed.

40. Other operating Income includes Rs 59.48 Lacs (previous year Rs 207.51 Lacs) being tranfer pricing Income on profit Split method
in accordance with Indian Income Tax Act, 1961 from its 100% subsidiary in Singapore being Cyber Media Services Pte Limited.

41. The figures of the previous period have been re-grouped / re-classified wherever necessary to correspond with the figures of the
current year. Trade receivables and trade payables are subject to external confirmations.

42. There is no further information required to be disclosed as per Schedule III to the Companies Act, 2013, Companies (Indian Accounting
Standards) Rules 2015 or other provisions of the Companies Act, 2013.

43. Approval of financial statements

The financial statements of the Company for the year ended March 31 2025 were approved by the board of directors in their meeting
held on May 27, 2025. The Financial Statements can be re-opened/voluntary revised under certain circumstances as provided under
section 130 & 131 of the Companies Act, 2013.

As per our report of even date attached for and on behalf of the Board of Directors of

For Goel Mintri & Associates Cyber Media Research & Services Limited

Chartered Accountants
(Firm Registration No. 013211N)

Gopal Dutt Dhaval Gupta Pradeep Gupta Krishan Kant Tulshan

Partner Managing Director Chairman Director

Membership No. 520858 DIN 05287458 DIN 00007520 DIN 00009764

UDIN: 25520858BMIDRO9173

Savita Rana Sankaranarayanan VV

Place: New Delhi Company Secretary Chief Financial Officer

Date: 27th May, 2025 Membership No. ACS 29078