Digicontent Limited has filed its quarterly compliance certificate under SEBI regulations for the quarter ended March 31, 2026. The certificate submission fulfills the company's regulatory obligations under the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018.

Regulatory Compliance Submission

The company submitted the certificate under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 to both major stock exchanges on April 7, 2026. Company Secretary Manu Chaudhary (M. No.: A34640) signed the submission letter, which was addressed to BSE Limited and National Stock Exchange of India Limited.

Certificate Details and Compliance Confirmation

KFin Technologies Limited, serving as the company's Registrar & Share Transfer Agent, issued the confirmation certificate dated April 6, 2026. The certificate confirms that during the quarter from January 1, 2026 to March 31, 2026, all dematerialization procedures were completed in accordance with regulatory requirements.

The registrar confirmed compliance with key operational requirements:

• Demat requests were confirmed (approved/rejected) within 15 days of receipt
• Securities comprised in certificates were confirmed as listed on appropriate stock exchanges
• Security certificates were immediately mutilated and cancelled after verification
• Depository names were substituted in the register of members for approved demat requests

Stakeholder Communication

The compliance certificate was distributed to all relevant regulatory bodies and depositories. Copies were sent to National Securities Depository Limited at Trade World, Lower Parel, Mumbai, and Central Depository Services (India) Limited at Marathon Futurex, Lower Parel, Mumbai.

The certificate submission demonstrates Digicontent Limited's commitment to maintaining regulatory compliance and transparent communication with market participants and regulatory authorities.

Digicontent Limited announced its consolidated financial results for the quarter and nine months ended December 31, 2025, showing mixed performance with revenue growth offset by significant exceptional charges. The Board of Directors approved the unaudited financial results at their meeting held on January 28, 2026.

Financial Performance Overview

The company's consolidated financial performance for Q3FY26 reflected both operational improvements and regulatory challenges:

Revenue Growth Amid Operational Challenges

Digicontent Limited demonstrated strong revenue momentum with consolidated revenue from operations increasing by 17.04% to ₹12,814 lakhs in Q3FY26 from ₹10,948 lakhs in Q3FY25. However, total expenses rose to ₹12,218 lakhs compared to ₹10,177 lakhs in the previous year, primarily driven by higher employee benefit expenses and other operational costs.

Impact of New Labour Codes

The company's financial performance was significantly affected by exceptional items totaling ₹1,589 lakhs related to the implementation of four Labour Codes notified by the Government of India on November 21, 2025. These codes consolidate 29 existing labour laws and resulted in incremental costs comprising:

• Gratuity impact: ₹1,446 lakhs
• Long-term compensated absences: ₹143 lakhs

Without these exceptional items, the company would have reported a profit before tax of ₹721 lakhs compared to ₹995 lakhs in Q3FY25.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the consolidated results showed:

Standalone Entity Performance

The standalone financial results of Digicontent Limited showed continued operational challenges with revenue from operations declining to ₹29 lakhs in Q3FY26 from ₹37 lakhs in Q3FY25. The standalone entity reported a net loss of ₹307 lakhs in Q3FY26 compared to ₹322 lakhs loss in the previous year.

Corporate Structure and Compliance

The consolidated results include Digicontent Limited and its wholly-owned subsidiary HT Digital Streams Limited. The company operates in the Entertainment & Digital Innovation Business segment. The financial results were reviewed by statutory auditors S.R. Batliboi & Associates LLP, who issued an unmodified review conclusion for both consolidated and standalone results.