Notes to Accounts of SDC Techmedia Ltd.

Mar 31, 2025

(l) Provisions Contingent Liabilities and Contingent Assets

Provisions are recognized when the Company has a present obligation as a result of past events, for which it is
probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a
reliable estimate of the amount can be made. Contingent liabilities, if material, are disclosed by way of notes to
accounts. Contingent assets are not recognized or disclosed in the financial statements.

(m) Employee Benefits
Short term obligations

Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly within 12
months after the end of the period in which the employees render the related service are recognised in respect of
employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when
the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.

Contribution towards Superannuation Fund, Pension Fund, government administered Provident Fund and Employee
State Insurance Scheme are treated as Defined Contributions Schemes. In respect of contributions made to
Superannuation Fund, Pension Fund, government administered Provident Fund and Employee State Insurance
Scheme, the Company has no further obligations beyond its monthly/yearly contributions. Such Contributions are
recognized as expense in the period in which the employee renders related service.

(n) Contributed Equity

Equity shares are classified as equity

Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net
of tax, from the proceeds.

(o) Operating leases

Lease where the lessor effectively retains substantially all the risks and rewards of ownership over the lease term are
classified as operating lease. Lease rental income / expenses in respect of operating leases is recognized in accordance
with the Accounting Standard on "Leases” (AS 19).

(p) Inventory

Inventories are valued at the lower of cost and net realizable value.

a) Cost of projector components, stores and spares are ascertained on First in First Out (FIFO) basis.

b) Cost of finished goods comprises of purchase and other costs incurred in bringing the inventories to their present
location and condition.

(q) Earnings per share

Basic earnings per share

Basic earnings per share is calculated by dividing:

(a) the profit attributable to owners of the Company

(b) by the weighted average number of equity shares outstanding during the financial year, adjusted for bonus
elements in equity shares issued during the year.

(r) Segment reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating
decision maker. The Managing Director of the Company has been identified as being the chief operating decision
maker. Based on the internal reporting to the Chief operating decision maker, the Company has identified that the
Company has only one segment (media and entertainment services) and accordingly there are no other reportable
segments.

(s) Rounding of amounts

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs and decimals
thereof as per the requirements of Schedule III, unless otherwise stated.

30: Contingent Liabilities : NIL

31: Capital Commitments : NIL

32: Confirmation of balances/reconciliation of accounts pertaining to certain advances / creditors / debtors is pending as at year end.
However, the management has adopted those balances in the books of accounts as at year end.

33: The Company does not have any pending litigations as on 31st March 2025 which would impact its financial position.

34: The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable
losses.

35: There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company
36: Previous Year Figures have been regrouped and rearranged wherever necessary, to confirm to current year''s classification.

39: Amendments to Schedule III of the Companies Act, 2013

Ministry of Corporate Affairs (MCA) issued notifications dated 24th March, 2021 to amend Schedule III of the Companies Act, 2013 to
enhance the disclosures required to be made by the Company in its financial statements. These amendments are applicable to the
Company for the financial year starting from 1st April 2021 and applied to the standalone financial statements.

a. Certain additional disclosures to the standalone Statement of Changes in Equity such as changes in equity share capital
due to prior period errors and restated balances at the beginning of the current reporting period.

b. Additional disclosures for shareholding of promoters.

c. Additional disclosure for ageing of trade receivables, trade payables, capital work -in -progress.

d. Specific disclosures such as compliance with approved schemes of arrangements, compliance with number of layers
of companies, title deeds of immovable property not held in the name of the Company, loans and advances to
promoters, directors, key managerial personnel (KMP) and related parties tec.”

40: The code on Social Security, 2020 (Code) relating to employee benefits during employment and post-employment benefits
received Presidential assent in September 2020.The Code has been published in the Gazette of India. However, the date on which the
Code will come into effect has not been notified and the final rules / interpretation have not yet being issued. The Company will assess
the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.

41: Additional Regulatory Information:

(i) Details of Benami Property held:

No proceedings have been initiated on or are pending against the company for holding benami property under the Benami
Transactions (Prohibition) Act, 1988 and Rules made thereunder.

(ii) Willful Defaulter

The Company not declared willful defaulter by any bank or financial institution or other lender.

(iii) Relationship with struck of Companies

The Company did not have any material transactions with companies struck off under Section 248 of the Companies Act,
2013 or Section 560 of Companies Act, 1956 during the financial year.

(iv) Registration of Charges of satisfaction with ROC

There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period as
applicable”

(v) Undisclosed Income

During the year, the Company has not surrendered or disclosed any income in the tax assessments under the Income Tax
Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961). Accordingly, there are
no transaction which are not recorded in the books of accounts.

(vi) Details of Crypto Currency or Virtual Currency

The company has not traded or invested in crypto currency or virtual currency during the current or previous year.

(vii) Compliance with approved Scheme (s) of Arrangements

The company has not entered in to any scheme of arrangement which has an accounting impact on current or financial
year.

(viii) Compliance with number of layers of Companies

The company has complied with the number of layers prescribed under the Companies Act.

(ix) Utilisation of Borrowed Funds and Share premium thro intermediaries or benefit of thirdparty beneficiaries

The Company has not advanced or loaned or invested funds to any other person (s) or entity (ies), including foreign entities
(intermediaries) with the understanding that the intermediary shall:

a. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the company (ultimate beneficiaries) or

b. Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

The company has not received any fund from any person or entity, 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 by or on
behalf of the funding party (Ultimate Beneficiaries) or

b. Provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

43: Significant Events after the reporting year

There were no significant adjusting events that occurred subsequent to the reporting period other than the events disclosed in
the relevant notes.

For RAY & RAY FOR AND ON BEHALF OF THE BOARD

Chartered Accountants

Firm Registration No. 301072E

Sd/- Sd/- Sd/-

V. Raman Fayaz Usman Faheed Vasudevan Sridharan

Partner Managing Director Director

Membership No. 019839 (DIN:00252610) (DIN: 07487245)

Sd/- Sd/-

UDIN : 25019839BMIDNC9092 Pakriswamy Saraswathy Chandramouli Banerjee

Place : Chennai Chief Financial Officer Company Secretary

Date : 30.05.2025 (PAN: GPHPS9352K) (PAN: AFPPB2091C)

---

Mar 31, 2024

(l) Provisions Contingent Liabilities and Contingent Assets

Provisions are recognized when the Company has a present obligation as a result of past events, for
which it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation and a reliable estimate of the amount can be made. Contingent liabilities, if
material, are disclosed by way of notes to accounts. Contingent assets are not recognized or disclosed in
the financial statements.

(m) Employee Benefits

Short term obligations

Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled
wholly within 12 months after the end of the period in which the employees render the related service
are recognised in respect of employees’ services up to the end of the reporting period and are

measured at the amounts expected to be paid when the liabilities are settled. The liabilities are
presented as current employee benefit obligations in the balance sheet.

Contribution towards Superannuation Fund, Pension Fund, government administered Provident Fund
and Employee State Insurance Scheme are treated as Defined Contributions Schemes. In respect of
contributions made to Superannuation Fund, Pension Fund, government administered Provident Fund
and Employee State Insurance Scheme, the Company has no further obligations beyond its
monthly/yearly contributions. Such Contributions are recognized as expense in the period in which the
employee renders related service.

(n) Contributed Equity

Equity shares are classified as equity

Incremental costs directly attributable to the issue of new shares or options are shown in equity as a
deduction, net of tax, from the proceeds.

(o) Operating leases

Lease where the lessor effectively retains substantially all the risks and rewards of ownership over the
lease term are classified as operating lease. Lease rental income / expenses in respect of operating
leases is recognized in accordance with the Accounting Standard on “Leases” [AS 19).

(p) Inventory

Inventories are valued at the lower of cost and net realizable value.

a) Cost of projector components, stores and spares are ascertained on First in First Out (FIFO) basis.

b) Cost of finished goods comprises of purchase and other costs incurred in bringing the inventories to
their present location and condition.

(q) Earnings per share

Basic earnings per share

Basic earnings per share is calculated by dividing:

(a) the profit attributable to owners of the Company.

(b) by the weighted average number of equity shares outstanding during the financial year, adjusted for
bonus elements in equity shares issued during the year.

(r) Segment reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the
chief operating decision maker. The Managing Director of the Company has been identified as being the
chief operating decision maker. Based on the internal reporting to the Chief operating decision maker,
the Company has identified that the Company has only one segment (media and entertainment
services) and accordingly there are no other reportable segments.

(s) Rounding of amounts

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs
and decimals thereof as per the requirements of Schedule III, unless otherwise stated.

39: AMENDMENTS TO SCHEDULE III OF THE COMPANIES ACT, 2013

Ministry of Corporate Affairs (MCA) issued notifications dated 24th March, 2021 to amend Schedule III of the
Companies Act, 2013 to enhance the disclosures required to be made by the Company in its financial statements.
These amendments are applicable to the Company for the financial year starting from 1st April 2021 and applied to
the standalone financial statements.

a. Certain additional disclosures to the standalone Statement of Changes in Equity such as changes in
equity share capital due to prior period errors and restated balances at the beginning of the current
reporting period.

b. Additional disclosures for shareholding of promoters.

c. Additional disclosure for ageing of trade receivables, trade payables, capital work -in -progress.

d. Specific disclosures such as compliance with approved schemes of arrangements, compliance with
number of layers of companies, title deeds of immovable property not held in the name of the
Company, loans and advances to promoters, directors, key managerial personnel (KMP) and related
parties tec."

40: The code on Social Security, 2020 (Code) relating to employee benefits during employment and post-employment
benefits received Presidential assent in September 2020.The Code has been published in the Gazette of India.
However, the date on which the Code will come into effect has not been notified and the final rules / interpretation

have not yet being issued. The Company will assess the impact of the Code when it comes into effect and will record
any related impact in the period the Code becomes effective.

41: ADDITIONAL REGULATORY INFORMATION:

(i) Details of Benami Property held:

No proceedings have been initiated on or are pending against the company for holding benami property
under the Benami Transactions (Prohibition) Act, 1988 and Rules made thereunder.

(ii) Willful Defaulter

The Company not declared willful defaulter by any bank or financial institution or other lender.

(iii) Relationship with struck of Companies

The Company did not have any material transactions with companies struck off under Section 248 of the
Companies Act, 2013 or Section 560 of Companies Act, 1956 during the financial year.

(iv) Registration of Charges of satisfaction with ROC

There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory
period as applicable"

(v) Undisclosed Income

During the year, the Company has not surrendered or disclosed any income in the tax assessments under
the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act,
1961). Accordingly, there are no transaction which are not recorded in the books of accounts.

(vi) Details of Crypto Currency or Virtual Currency

The company has not traded or invested in crypto currency or virtual currency during the current or
previous year.

(vii) Compliance with approved Scheme (s) of Arrangements

The company has not entered in to any scheme of arrangement which has an accounting impact on current
or financial year.

(viii) Compliance with number of layers of Companies

The company has complied with the number of layers prescribed under the Companies Act.

(ix) Utilisation of Borrowed Funds and Share premium through intermediaries or benefit of third party
beneficiaries

The Company has not advanced or loaned or invested funds to any other person (s) or entity (ies), including
foreign entities (intermediaries) with the understanding that the intermediary shall:

a. directly or indirectly lend or invest in other persons or entities identified in any manner
whatsoever by or on behalf of the company (ultimate beneficiaries) or

b. Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

The company has not received any fund from any person or entity, 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 by or on behalf of the funding party (Ultimate Beneficiaries) or

b. Provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

43: SIGNIFICANT EVENTS AFTER THE REPORTING YEAR

There were no significant adjusting events that occurred subsequent to the reporting period other than the events
disclosed in the relevant notes.

For RAY & RAY FOR AND ON BEHALF OF THE BOARD

Chartered Accountants

Firm Registration No. 301072E

Sd/- Sd/- Sd/-

V. Raman Fayaz Usman Faheed Vasudevan Sridharan

Partner Managing Director Director

Membership No. 019839 (DIN:00252610) (DIN: 07487245)

Sd/- Sd/-

UDIN : 24019839BKBZQZ8486 Pakriswamy Saraswathy Chandramouli Banerjee

Place : Chennai Chief Financial Officer Company Secretary

Date : 31.05.2024 (PAN: GPHPS9352K) (PAN: AFPPB2091C)

---

Mar 31, 2015

1. CONTINGENT LIABILITIES & COMMITMENTS : NIL

2. IPO DETAILS : The Company has raised an IPO during the financial year 2013-14. The Details are given below:

Issue Open May 17, 2013 - May 21, 2013

Issue Type Fixed Price Issue IPO

Issue Size 2,000,000 Equity Shares of Rs. 10 each

Issue Size Rs. 280.00 Lacs

Face value Rs. 10 per Equity Share

Issue Price Rs. 14 per Equity Share

Market Lot 10,000 Equity Shares

Listing at BSE - SME

3. SEGMENT REPORTING

The company is primarily engaged in the single business of Media & Event Management and there is no reportable secondary segment i.e. geographical segment. Hence, the disclosure requirement of Accounting Standard-17 "Segment Reporting" as notified by Companies (Accounting Standards) Rules, 2006 (as amended) is not applicable.

4. AMOUNT DUE FROM DIRECTORS/PARTIES/ COMPANIES IN WHICH DIRECTORS ARE INTERESTED, IN TERMS OF SECTION 185 OF THE COMPANIES ACT, 2013 : NIL

5. CONFIRMATION OF BALANCES/RECONCILIATION OF ACCOUNTS PERTAINING TO CERTAIN ADVANCES/CREDITORS/DEBTORS IS PENDING AS AT PERIOD END. HENCE, THE BALANCES HAVE BEEN ADOPTED AS PER THE BOOKS OF ACCOUNTS.

6. PREVIOUS YEAR'S FIGURES HAVE BEEN REGROUPED WHEREVER NECESSARY TO CONFORM TO CURRENT PERIOD'S CLASSIFICATION.

7. CONSEQUENT TO THE ENACTMENT OF THE COMPANIES ACT, 2013 (THE ACT) AND ITS APPLICABILITY FOR ACCOUNTING PERIODS COMMENCING FROM 1ST APRIL 2014, THE COMPANY HAS REASSESSED THE REMAINING USEFUL LIFE OF FIXED ASSETS IN ACCORDANCE WITH THE PROVISIONS PRESCRIBED UNDER SCHEDULE II TO THE ACT. THERE ARE NO ASSETS WHICH HAVE COMPLETED THEIR USEFUL LIFE. IN CASE OF OTHER ASSETS, THE CARRYING VALUE (NET OF RESIDUAL VALUE) IS BEING DEPRECIATED OVER THE REVISED REMAINING USEFUL LIFE. THE DEPRECIATION AND AMORTIZATION EXPENSES CHARGED FOR YEAR ENDED WOULD HAVE BEEN LOWER BY RS. 42,946/-, HAD THE COMPANY CONTINUED WITH THE PREVIOUS ASSESSMENT OF USEFUL LIFE OF SUCH ASSETS.

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Mar 31, 2014

1. The company has one class of Equity shares having a par value of Rs. 10/- each. Each shareholder is eligible to one vote per share held.

In the Event of Liquidation of the Company, the holders of the equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

2. CONTINGENT LIABILITIES & COMMITMENTS : NIL

3. SEGMENT REPORTING

The company is primarily engaged in the single business of Media & Event Management and there is no reportable secondary segment i.e. geographical segment. Hence, the disclosure requirement of Accounting Standard-17 "Segment Reporting" as notified by Companies (Accounting Standards) Rules, 2006 (as amended) is not applicable.

4. CONFIRMATION OF BALANCES/RECONCILIATION OF ACCOUNTS PERTAINING TO CERTAIN ADVANCES/CREDITORS/DEBTORS IS PENDING AS AT PERIOD END. HENCE, THE BALANCES HAVE BEEN ADOPTED AS PER THE BOOKS OF ACCOUNTS.

5. PREVIOUS YEAR''S FIGURES HAVE BEEN REGROUPED WHEREVER NECESSARY TO CONFORM TO CURRENT PERIOD''S CLASSIFICATION.

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Mar 31, 2013

1. Contingent Liabilities & Commitments:

Particulars March 31, 2013 March 31, 2012

(A) Contingent Liabilities

(i) Claims against the company not acknowledged as debts NIL NIL

(ii) Guarantees

(iii) Other money for which the company is contingently liable Total (A) NIL NIL

(B) Commitments

(i) Estimated amount of contracts remaining to be executed on capital NIL NIL account and not provided for

(ii) Un-called liability on shares and other investments partly paid NIL NIL

(iii) Other commitments NIL NIL

Total (B) NIL NIL

Total [(A) (B)] NIL NIL

2. Segment Reporting

The company is primarily engaged in the single business of Media & Event Mangement and there is no reportable secondary segment i.e. geographical segment. Hence, the disclosure requirement of Accounting Standard-17 "Segment Reporting" as notified by Companies (Accounting Standards) Rules, 2006 (as amended) is not applicable.

3. Amount due from/ to company/ firm in which Directors are Interested : NIL

4. During the period, the company has entered into a Royalty Agreement with M/s. Saraa Media Works Private Limited where Mr. B. Sathya Prakash, Independent Director of the company, is also the Promoter Director in M/s. Saraa Media Private Limited, for the marketing of television/film contents owned by Saraa Media all over the world. The company has made a security deposit of Rs. 25 lakhs against the same agreement.

Also, the company has entered into a Media Agreement with Mrs. Mala Jhunjhunwala who is a relative of the director Mr. Kishan Kumar Jhunjhunwala. The company has made an advance of Rs. 12 lakhs against the same agreement.

Confirmation of balances/reconciliation of accounts pertaining to certain advances/creditors/debtors is pending as at period end. Hence, the balances have been adopted as per the books of accounts.

5. Previous year''s figures have been regrouped wherever necessary to conform to current period''s classification.