అకౌంట్స్ గమనికలుMediaone Global Entertainment Ltd.

Mar 31, 2025

1. Confirmation of balances relating to sundry debtors, sundry creditors, loans, and advances has not been obtained. The management believes that the values of the loans and advances, sundry debtors (including those which are in dispute), and inventories as stated in the books of accounts are realizable and no further provision is required for the same.

2. Segment Reporting: The Company has identified business segments as its primary segment. Business segments are primarily Exhibition, Distribution, and Production of cinematograph films, and audio and video programs. Revenues and expenses directly attributable to segments are reported under each reportable segment. All other expenses that are not attributable or allocable to segments have been disclosed as unallocable expenses. Assets and liabilities that are directly attributable or allocable to segments are disclosed under each reportable segment. All other assets and liabilities are disclosed as unallocable. Fixed assets that are used interchangeably amongst segments are not allocated to primary segments.

3. Disclosures under the Micro, Small, and Medium Enterprises Development Act, 2006

Sundry Creditors include the amount due to SSI as on 31.03.2025 is Nil (Previous Year: Nil) based on the available information from Micro, Small and Medium Enterprises regarding their registration with Central/ State Government Authorities. The Company has not paid any interest during the year to any micro, small and medium enterprises as defined in the above Act.

5. Managerial remuneration paid during the year - Rs. NIL (Previous year: Rs. NIL/-)

6. Deferred Tax

Deferred Tax Asset on account of the timing difference of depreciation on fixed assets and distribution rights written off as on 31.03.2025 is Rs. 5,76,39,013/- (Previous Year: Rs. 5,76,39,013/-).

7. Related Party Disclosure:

a) Enterprises in which key Management personnel or their relatives have significant influence

b) Key Management Personnel

I. SURYARAJ KUMAR - Managing Director

II. PPG International Limited - Holding Company

10. The Company makes cash payments in respect of Employees'' Gratuity as and when the claim arises. However, the liability towards gratuity up to March 31, 2025, is not ascertained as per the provisions of the Payment of Gratuity Act on an accrual basis.

11. Corresponding figures for the previous year have been regrouped/ rearranged, wherever necessary, to make them comparable with those of the current year. The figures are rounded to the nearest rupee.

12. Contingent Liabilities

Claims against the company not acknowledged as debts (including civil & customer suits) in the normal course of business (to the extent ascertainable) for Rs. 5,70,00,000 about litigations filed against the company which are pending with various authorities/arbitration, Consumer Dispute Forums, Civil/High courts, claims of service providers not accepted by the company. There is no additional provision other than the amounts due as per books of accounts, created as the Management is confident about the positive outcome of the litigation.

13. ADDITIONAL REGULATORY DISCLOSURES AS PER SCHEDULE III OF COMPANIES ACT, 2013

(i) The Title deeds of Immovable properties are held in the name of the company.

(ii) The Company does not have any investment property.

(iii) As per the Company''s accounting policy, Property, Plant and Equipment (including Right of Use Assets) and intangible assets are carried at historical cost (less accumulated depreciation & impairment, if any), hence the revaluation-related disclosures required as per Additional Regulatory Information of Schedule III (revised) to the Companies Act, is not applicable.

(iv) The Company has not granted any Loans or Advances like loans to promoters, Directors, KMPs, and the related parties (As per Companies Act, 2013), which are repayable on demand or without specifying any terms or period of repayments.

(v) No proceedings have been initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

(vi) The Company does not have any sanctioned facilities from banks based on the security of current assets.

(vii) The Company has adhered to debt repayment and interest service obligations on time. Wilful defaulter-related disclosures required as per Additional Regulatory Information of Schedule III (revised) to the Companies Act,2013 are not applicable.

(viii) There are no transactions with the Companies whose names are struck off under Section 248 of The Companies Act, 2013, or Section 560 of the Companies Act, 1956 during the year ended March 31, 2023.

(ix) The Company has to apply closure of the charges created in favour of the following parties, which are shown outstanding as on March 31, 2025, in the records of the Ministry of Corporate Services, though no amount is payable to the charge holder/s as on March 31, 2025, as per its books of accounts

Name of the Charge holder	Charge Id	Date of Creation	Amount (Rs.)
Reliance Capital Limited	10207839	30/01/2010	4,14,00,000
Reliance Capital Limited	10383172	22/10/2012	4,00,00,000

(x) The Company does not have any investment in another company and hence reporting on compliance with the number of layers prescribed under clause (87) of Section 2 of the Companies Act, 2013, read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable.

(xi) No scheme of arrangement has been approved by the competent authority in terms of Sections 230 to 237 of the Companies Act, 2013.

(xii) 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 beneficiary

(xiii) The Company has not received any funds 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 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

(xiv) The Company has not operated in any cryptocurrency or Virtual Currency transactions

(xv) During the year the Company has not disclosed or surrendered any income other than the income recognized in the books of accounts in the tax assessments under the Income Tax Act, 1961.

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Jun 30, 2012

Note: 1

Corporate Information

The Primary business of MEDIAONE GLOBAL ENTERTAINMET LIMITD (MOGEL) is in the business of Production, distribution and exhibition of films. MOGEL is focused to grow in Film Exhibition (theaters) through an asset based ownership model. MOGEL is a BSE listed company with market capitalization of Rs. 1237 million. MOGEL shall develop their primary vertical of asset based exhibition and combining them with existing and new activities to build up a major integrated media and entertainment company which will be based on three central columns, namely,

1. Exhibition

2. Content provider and

3. Content distributers.

MOGEL is headquartered in Chennai and it has a wholly owned subsidiary, MEDIA ONE GLOBAL ENTERTAINMENT, UK which has produced films for international release.

2: Related party Disclosure:

a) Enterprises in which key Management personnel or their relatives have significant influence

i. Ocher Studios (P) Limited

ii. Sultan Productions (P) Limited

iii. MetronetMultimedia (P) Limited

iv. Metro Films (P) Limited

v. Asian Vision Limited

vi. Majestic Multimedia Limited

vii. Ceeitv Entertainment Limited

viii. S4U Limited

ix. South For You Limited

b) Subsidiary Companies:

- Mediaone Global Limited UK

c) Key Management Personnel

I. SURYARAJKUMAR-Managing Director

II. Dr.J.MURALIMANOHAR -Director

3: Consolidated Financial Statements: Consolidated financial statements are prepared and enclosed to the statement.

4: Accounting for taxes on income: (Amount in Rs.)

a) Current Tax: Provision for Income Tax is determined in accordance with the provisions of Income Tax Act, 1961. Provision fortheyearRs.23,013,000/-(PYRs.21,300,918/-).

b) Deferred Tax Provision: Deferred Tax is recognised on timing differences being the difference between the taxable income and accounting income that originate in one period and are capable of reversal in one or more subsequent periods. Deferred tax assets are recognised only if there is a reasonable certainty of their realization.

5: Accounting for Investments in Associates: There are no investments in associates during the year.

6: Discontinuing Operations: The Company has not discontinued any operations during the year.

7: Interim Financial Reporting: Forthe above accounting year, this Standard is not applicable.

8: Intangible Assets: Intangible in form of software acquired and License of film rights acquired are stated at acquisition cost and depreciated at 40% (WDV) and 10% (SLM) respectively.

9: Financial reporting of interests in joint ventures: The Company has not entered into any joint venture agreement during the year.

10: Impairment of Assets: There was no impairment of assets during the year.

11: Provisions, Contingent Liabilities and Contingent Assets: A provision is recognized when an enterprise has a present obligation as a result of past event; it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions are not discounted to its present value and are determined based on best estimate required to settle the obligation at the Balance Sheet date. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates.

Contingent Liabilities & Contingent Assets: As on Balance sheet date there are no contingent liabilities.

1. Capital commitments: Capital Commitment not provided for is Rs. NIL (Rs. 82,518,625/-).

2. Amount due to MSME Undertaking as on 30 JUNE 2012 is Rs. Nil (Rs. Nil)

3. a) Amount earned in Foreign Currency during the year is Rs. Nil Rs. 270,000,000/-

b) Amount spent in Foreign Currency during the year is Rs. 95,953,166/- Rs.116, 870,078/-

4. The Previous period figures have been restated / reclassified, wherever necessary to make them comparable to those of the current year.

5. Third party balance are subject to confirmation.

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Jun 30, 2011

A. Dues to Small-Scale Industrial undertakings

The Company has no outstanding dues to small-scale industrial undertakings as of June 30th 2011 and June 30th 2010. All amounts included under sundry creditors in schedule - 9 to the financial statements are in respect of creditors, other than small-scale industrial undertakings

b. Dues to Small-Scale industrial undertakings

Management has determined that there were no balances outstanding as at the beginning of the year and no transactions entered with Micro, Small and Medium Enterprises as defined under Micro & , Small and Medium Enterprises Development Act, 2006, during the year, based on information available with the company as at June 30th 2011.

c. Related party disclosures (to the extent not disclosed elsewhere in these financial statements)

a. Enterprises in which key Management personnel or their relatives have significant influence

i. Ocher Studios (P) Limited

ii. Sultan Productions (P) limited

iii. Metronet Multimedia (P) limited

iv. Metro Films (P) ltd

v. Asian Vision limited

vi. Majestic Multimedia Limited

vii. Ceeitv Entertainment limited

viii. S4U limited

ix. South For You Limited

b. Subsidiary companies

i. Mediaone Global Ltd. U.K

c. Key Management personnel

i. Mr. suryaraj Kumar - Managing Director

ii. J.Murali Manohar - Additional Director

d. Prior year comparatives

a. Prior year figures have been regrouped wherever necessary to conform current year classification.

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Jun 30, 2010

A. Dues to Small-Scale Industrial undertakings

The Company has no outstanding dues to small-scale industrial undertakings as of June 30th 2010 and June 30th 2009. All amounts included under sundry creditors in schedule -9 to the financial statements are in respect of creditors other than small-scale industrial undertakings

b. Dues to Small-Scale Industrial undertakings

Management has determined that there were no balances outstanding as at the beginning of the year and no transactions entered with Micro, Small and Medium Enterprises as defined under Micro, Small and Medium Enterprises Development Act, 2006, during the year, based on information available with the company as at June 30th 2010.

c. Related party disclosures (to the extent not disclosed elsewhere in these financial statements)

a. Enterprises in which key Management personnel or their relatives have significant influence

i. N.A

b. Subsidiary companies

i. Mediaone Global Ltd. U.K

c. Key Management personnel

i. Mr.Suryaraj Kumar — Managing Director

i. Transactions with related parties

a. Key Management Personnel

i. Directors Remuneration — Rs.18,00,000

d. Prior year comparatives

a. Prior year figures have been regrouped wherever necessary to conform current year classification