$LYTHF

Lytus Technologies Holdings PTV. Ltd.

CIK:0001816319|SEC Filings

Consolidated Statements of Profit or Loss and Other Comprehensive Income - USD ($)	12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Mar. 31, 2023
Revenues:
Revenue from contracts with customers	$ 23,127,919	$ 21,363,775	$ 19,008,184
Other income	58,615	1,639,567	385,145
Total income	23,186,534	23,003,342	19,393,329
Expenses:
Costs of revenue	16,960,109	16,762,580	13,884,291
Amortization of intangible assets	16,164	15,813	16,211
Depreciation	1,234,190	910,671	680,013
Legal and professional expenses	440,387	386,622	833,079
Staffing expenses	784,491	844,098	633,979
Other operating expenses	2,655,316	2,643,948	2,267,265
Total expenses	22,090,657	21,563,732	18,314,838
Finance Income	14,860		19,123
Finance Cost	149,171	638,957	2,210,404
Profit before income tax	961,566	800,653	(1,112,790)
Income tax expense	132,154	147,479	523,047
(Loss)/profit for the year	829,412	653,174	(1,635,837)
(Loss)/profit attributable to:
Controlling interest	694,584	287,669	(2,348,103)
Non-controlling interest	134,828	365,505	712,266
Items that will not be reclassified to profit or loss
Reclassification of defined benefit obligation, net of tax	6,002	(957)	(1,400)
Items that may be reclassified subsequently to profit or loss
Exchange difference on foreign currency translation of subsidiaries, net of tax	1,420	82,351	216,022
Total comprehensive income/(loss) for the year	836,834	734,568	(1,421,215)
Total comprehensive income/(loss) attributable to:
Controlling interest	660,028	258,015	(2,190,732)
Non-controlling interest	$ 176,806	$ 476,553	$ 769,517
Basic and diluted earnings per share
Basic (loss)/earning per common share (in Dollars per share)	$ 0.12	$ 0.3	$ (3.83)
Basic weighted average number of shares outstanding (in Shares)	5,688,206	967,510	613,481
Diluted (loss)/earning per common share (in Dollars per share)	$ 0.12	$ 0.3	$ (3.83)
Diluted weighted average number of common shares outstanding (in Shares)	5,688,206	967,510	613,481

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2025	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Profit/(loss) for the year	$ 829,412	$ 653,174	$ (1,635,837)
Adjustment to reconcile (loss)/profit to net cash used in operating activities:
Deferred tax expense	11,507	28,241	135,640
Income tax expense	120,647	119,238	387,407
Depreciation and Amortisation expenses	1,250,354	926,484	696,224
Loss on deconsolidation of subsidiary		1,000	192,776
Fair value gain on remeasurement of warrant liability			(22,766)
Remeasurements of the net defined benefit plans	8,021	29,774	30,606
Expected credit loss on trade receivables	(12,493)	72,698	(120,544)
Finance cost	149,171	638,957	2,210,404
Sundry balances written off during the year		11,268
Liabilities no longer required written back	(14,011)	(1,635,651)	(360,878)
Finance income	(14,860)		(19,123)
Profit on termination of lease	(30,034)
Salary/Legal and professional fees (shares issued)		158,821
Notional rent on security deposit	4,310
Change in operating assets and liabilities:
Trade receivable	254,466	(1,945,143)	381,946
Other financial assets	(1,780,232)	63,121	102,242
Other assets	624,255	(564,469)	(730,555)
Trade payable	(1,708,400)	2,578,248	132,056
Other financial liabilities	371,096	(9,161)	(566,378)
Other current liabilities	2,285,101	3,267	255,511
Cash flow used in operating activities after working capital changes	2,348,310	1,129,867	1,068,731
Income tax (paid)/refund, net	(183,885)	(243,833)	84,604
Net cash used in operating activities	2,164,425	886,034	1,153,335
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment and intangible assets (including intangible assets under development)	(2,814,615)	(1,936,320)	(10,820,099)
Interest received			19,123
Advances for acquisition of network	(1,813,185)	(1,715,361)	(2,119,038)
Net cash used in investing activities	(4,627,800)	(3,651,681)	(12,920,014)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short term borrowings from directors - Net		937,807
Repayment of 7% secured promissory notes			(1,000,000)
Proceeds from short term borrowings - preferred convertible security		1,004,705
Proceeds from short term borrowings - related party	(1,298,756)	31,214
Proceeds from long term borrowings - bank	(158,520)	1,004,026
Repayment of short-term borrowings - directors loans			518,125
Issue of promissory note - equity classification (net of repayment)	7,548,709
Proceeds on issuance of shares	854,218		12,509,169
Proceeds from financial institutions (net)	85,201	(10,862)	10,449
Interest, commission and other charges paid	(95,810)	(261,660)	(382,341)
Net cash provided by financing activities	6,935,042	2,705,230	11,655,402
Net increase (decrease) in cash and cash equivalents	4,471,667	(60,417)	(111,277)
CASH AND CASH EQUIVALENTS – beginning of period	246,377	311,810	8,758
Acquired in business combination			432,138
Adjustment for deconsolidation of subsidiary		(1,000)	(7,608)
Effects of exchange rate changes on cash and cash equivalents	(43,458)	(4,016)	(10,201)
CASH AND CASH EQUIVALENTS – end of period	4,674,586	246,377	311,810
Non-cash transactions:
Shares issued to the suppliers, directors and other for the services		162,695
Senior convertible notes		3,333,333
Convertible Promissory notes	51,385,500
Preferred convertible security		1,004,000
Transactions with Lytus Technologies Inc..	$ 3,817,490	$ 135,000

Consolidated Statements of Financial Position - USD ($)

Mar. 31, 2025

Mar. 31, 2024

Current assets

Cash and cash equivalents

$ 4,674,586

$ 246,377

Other financial assets

5,860,417

4,222,957

Trade receivables

3,352,455

3,682,302

Other current assets

1,249,176

1,938,327

Total current assets

15,136,634

10,089,963

Non-current assets

Property and equipment, net

12,901,693

10,457,586

Capital work-in-process

325,085

878,103

Intangible assets and goodwill, net

1,083,162

1,034,184

Intangible assets under development

Other non-current financial assets

309,730

285,523

Other non-current assets

10,537,403

8,747,601

Deferred tax assets

79,454

70,463

Total non-current assets

25,236,527

21,473,460

Total assets

40,373,161

31,563,423

Current Liabilities

Borrowings

396,206

1,728,190

Trade payables

6,470,875

8,430,154

Other financial liabilities

268,643

243,655

Employee benefits obligation

3,002

209

Other current liabilities

6,127,340

3,413,025

Current tax liability

93,698

160,266

Total current liabilities

13,359,764

13,975,499

Non-current liabilities

Borrowings

678,436

769,795

Other financial liabilities

511,558

241,951

Employee benefits obligations

97,387

102,322

Deferred tax liability

507,129

494,731

Total non-current liabilities

1,794,510

1,608,799

Total liabilities

15,154,274

15,584,298

Commitments and contingencies

^[1]

EQUITY

Equity share capital

1,167,696

538,996

Other equity

20,859,354

12,425,098

Equity attributable to equity holders of the Company

22,027,050

12,964,094

Non-controlling interest

3,191,837

3,015,031

Total equity

25,218,887

15,979,125

Total liabilities and equity

$ 40,373,161

$ 31,563,423

[1]	No amounts have been recognized under commitments and contingencies on the statement of financial position in accordance with IAS 37. Relevant disclosures of off-balance sheet items are provided in the accompanying notes to the financial statements.