(b) Terms/ rights attached to equity shares
The company has only one class of equity shares having par value of INR 10 per share. Each holder of equity shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.
During the period ended 31 March 2025, No dividend was proposed. (31 March 2024: NIL).
Segment information
Operating segments are defined as components of an entity for which discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker ("CODM"), in deciding how to allocate resources and assessing performance. The Company's CODM is the Director and the Company has only one reportable segment i.e. Visual effet services
Visual effect services includes Animation, Comics, Roto, matchmaking, paints etc for the Films, TV series, Web series, Documentaries and commercials and creation of sets for virtual Production. The CODM evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by operating segments, viz. single segment of Visual effect services. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the financial statements.
Digikore also tapped the new segment by entering into the Digital shows like Kaise Banta hai and Fundraising Show which resulted into entering into new arena of Digital world.
Geographical segment :
The business is organised in two geographical segments i.e. within India and outside India.
Corporate Social Responsibility (CSR)
As per provisions of section 135 of Companies Act 201 3, the Company was required to spend Rs. 4.53 lakhs (Previous Year) being 2% of average net profits made during the three immediately preceding financial years, in pursuance of its Corporate Social Responsibility Policy on the activities specified in Schedule VII of the Act. The Company has spent Rs.7.80 lakhs(Previous Year) towards Corporate Social Responsibility activities.
(vii) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.
(viii) The Company has complied with the relevant provisions of the Foreign Exchange Management Act, 1 999 (42 of 1999) subject to the compliance under process as mentioned in point 35 and the Companies Act for the relevant transactions and the transactions are not violative of the Prevention of Money-Laundering Act, 2002 (15 of 2003).
(ix) The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year 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.
(x) The Company do not have any transactions with companies struck off.
(xi) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.
(xii) The Company have 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
(xiii) The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1 961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.
Based on our audit procedures, the Company had an unspent amount of ?4.99 lakhs as at 31st March, 2025, pertaining to CSR activities other than ongoing projects. The said amount was spent on 14th August, 2025, i.e. within six months from the end of the financial year, in compliance with Section 135(5). Therefore, the company has complied with the requirements.
Additional regulatory disclosures
(i) The Company does not have any immovable property (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) whose title deeds are not held in the name of the company.
(ii) The Company has not revalued its Property, Plant and Equipment.
(iii) The Company has not granted loans or advances in the nature of loans are granted to promoters, Directors, KMPs and the related parties (as defined under Companies Act, 201 3,) either severally or jointly with any other person, that are:
(a) repayable on demand or
(b) without specifying any terms or period of repayment
(iv) There are no proceedings initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1 988 (45 of 1 988) and rules made thereunder
(v) The Company has been sanctioned working capital limits from banks or financial institutions on the basis of security of immovable property at any point of time during the year.
(vi) The Company is not declared as wilful defaulter by any bank or financial Institution or other lenders.
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