Digicontent Limited's Board of Directors, at its meeting held on May 19, 2026, approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were reviewed and recommended by the Audit Committee, and the statutory auditor, M/s S.R. Batliboi & Associates LLP, issued an unmodified audit opinion on both sets of financial statements.

Consolidated Financial Performance

At the consolidated level, the Group — comprising Digicontent Limited and its wholly-owned subsidiary HT Digital Streams Limited (HTDSL) — reported growth in revenue from operations, though profitability declined significantly due to an exceptional item. The following table summarises the consolidated financial results:

Consolidated revenue from operations grew to INR 48,873 Lakhs in FY26 from INR 44,285 Lakhs in FY25. However, total expenses rose to INR 47,250 Lakhs from INR 41,280 Lakhs, driven primarily by higher employee benefits expense of INR 23,314 Lakhs (FY25: INR 21,733 Lakhs) and other expenses of INR 21,972 Lakhs (FY25: INR 16,773 Lakhs). EBITDA declined to INR 4,058 Lakhs from INR 6,512 Lakhs. Consolidated net profit after tax fell to INR 81 Lakhs from INR 2,431 Lakhs in FY25, largely due to an exceptional charge of INR 1,589 Lakhs arising from the statutory impact of the four new Labour Codes notified by the Government of India on November 21, 2025. This exceptional item comprised gratuity of INR 1,446 Lakhs and long-term compensated absences of INR 143 Lakhs.

Standalone Financial Performance

On a standalone basis, Digicontent continued to report losses, primarily reflecting its holding company structure. Key standalone financials are presented below:

Standalone revenue from operations remained flat at INR 119 Lakhs in FY26 compared to INR 129 Lakhs in FY25. The standalone net loss narrowed to INR 1,018 Lakhs from INR 1,420 Lakhs in the prior year. During FY26, the company received an interim dividend of INR 100 Lakhs from HTDSL, its wholly-owned subsidiary. Additionally, HTDSL carried out a buyback of 12.18 Lakhs fully paid-up equity shares of INR 10 each held by the company, representing 9.42% of HTDSL's total equity share capital (in number), at a price of INR 86.75 per equity share. HTDSL continues to be a wholly-owned subsidiary of the company.

Balance Sheet and Cash Flow Highlights

The consolidated balance sheet as at March 31, 2026 showed total assets of INR 25,270 Lakhs, up from INR 22,619 Lakhs as at March 31, 2025. Total equity stood at INR 3,693 Lakhs (FY25: INR 2,733 Lakhs). Cash and cash equivalents at the consolidated level increased to INR 981 Lakhs from INR 173 Lakhs, with net cash inflows from operating activities at INR 3,727 Lakhs for FY26 (FY25: INR 7,734 Lakhs). On a standalone basis, total assets were INR 11,789 Lakhs (FY25: INR 12,711 Lakhs) and cash and cash equivalents stood at INR 20 Lakhs (FY25: INR 22 Lakhs).

RSU Scheme and Labour Code Impact

During FY26, the company granted 24.09 Lakhs Restricted Stock Units (RSUs) to eligible employees of HTDSL under the "Digicontent Limited - Restricted Stock Unit Plan 2025" (RSU Scheme - 2025). Regarding the Labour Codes, the Group has assessed the incremental financial impact of the four Labour Codes — the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 — and presented the same as an exceptional item in the consolidated financial results for FY26. The Group continues to monitor the finalisation of Central/State Rules and clarifications from the Government.

Board and Managerial Changes

The Board approved several key governance and personnel decisions at its May 19, 2026 meeting. The key changes are summarised below:

Mr. Lloyd Mathias is an Angel Investor and Business Strategist with over 30 years of leadership experience across technology, telecom, and consumer sectors in India and Asia-Pacific. Mr. Shubham Jain is a qualified Company Secretary, LL.B., and commerce graduate from Delhi University with over 7 years of experience in corporate governance, legal, and secretarial functions. He was previously associated with Dabur India Limited and Insecticides (India) Limited.

Digicontent Limited has issued a formal response to stock exchange queries regarding recent significant movements in its share price, clarifying that no material information has been withheld from investors.

Exchange Queries and Response Timeline

The company received simultaneous queries from both major Indian stock exchanges on April 9, 2026, seeking explanations for notable price volatility. The response was formally submitted on April 10, 2026, addressing concerns raised by the surveillance departments of both exchanges.

Regulatory Compliance Statement

Digicontent Limited emphasized its adherence to disclosure requirements under SEBI regulations. The company stated that it has consistently informed the exchanges about events and information that may impact its operations or performance, including price-sensitive information, in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Company's Position on Price Movement

The management clarified that no material information or events have been withheld that could influence the price or volume behavior of the company's shares. According to the official response signed by Company Secretary Manu Chaudhary, the recent share price movements are attributed to market-driven factors rather than any undisclosed corporate developments.

Key Compliance Points

• Timely disclosure of all material information to stock exchanges • Full compliance with SEBI Regulation 30 requirements • No withholding of price-sensitive information • Regular communication of events affecting company operations • Transparent approach to investor relations

The clarification reinforces the company's commitment to maintaining transparency with investors and regulatory bodies while addressing market concerns about recent trading activity.