1.12 Provisions, Contingent liabilities And Contingent assets

Provisions

Provisions are recognised when the Company has a present legal or constructive obligation as a result of past events, it is
probable that an outflow of resources embodying economic benefits will be required to settle the obligation and the amount can
be reliably estimated. Provisions are not recognised for future operating losses.

Provisions are measured at the present value of management's best estimate of the expenditure required to settle the present
obligation at the end of the reporting period. The discount rate used to determine the present value is a current pre-tax rate.
The increase in the provision due to the passage of time is recognised as interest expense.

Contingent liabilities

Contingent liability is a possible obligation arising from past events and whose existence will be confirmed only by the occurrence
or non-occurrence of one or more uncertain future events not wholly within the control of the entity or a present obligation that
arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic
benefits will be required to settle the obligation or the amount of the obligation cannot be measured with sufficient reliability.
The Company does not recognize a contingent liability but discloses its existence in the standalone financial statements.

1.13 Employment benefits

(i) Short-term employee benefits

Short-term employee benefits are measured on an undiscounted basis and expensed as the related service is provided.
A liability is recognised for the amount expected to be paid under short-term cash bonus, if the Company has a present
legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation
can be estimated reliably.

(ii) Post-employment obligations

The Company operates the following post-employment schemes:

• defined benefit plans such as gratuity; and

• defined contribution plans such as provident fund
Defined benefit plans

The liability or asset recognised in the balance sheet in respect of defined benefit gratuity plans is the present value of
the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit
obligation is calculated annually by actuaries using the projected unit credit method.

The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows by
reference to market yields at the end of the reporting period on government bonds that have terms approximating to the
terms of the related obligation.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and
the fair value of plan assets. This cost is included in employee benefit expense in the Statement of Profit and Loss.

Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognised at amount net of taxes in the period in which they occur, directly in other comprehensive income. They are
included in retained earnings in the statement of changes in equity and in the balance sheet.

Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are
recognised immediately in Statement of Profit and Loss as past service cost.

Defined contribution plans

The Company makes specified monthly contributions towards government administrated provident fund scheme.
The Company has no further payment obligations once the contributions have been paid. The contributions are accounted
for as defined contribution plans and the contributions are recognised as employee benefit expense when they are
due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future
payments is available.

(iii) Other long-term employee benefit obligations

The liabilities for leave are not expected to be settled wholly within 12 months after the end of the period in which the
employees render the related service. They are therefore measured as the present value of expected future payments
to be made in respect of services provided by employees up to the end of the reporting period using the projected
unit credit method. The benefits are discounted using the market yields at the end of the reporting period that have
terms approximating to the terms of the related obligation. Remeasurements as a result of experience adjustments and
changes in actuarial assumptions are recognised in Statement of Profit and Loss.

The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional right
to defer settlement for at least twelve months after the reporting period, regardless of when the actual settlement is
expected to occur.

1.14 Revenue from contracts with customers

(i) Income from rendering of services and sale of products

The Company derives revenue primarily from Broadband business comprising of internet services and other
related services.

Revenue towards satisfaction of a performance obligation is measured at the amount of transaction price (net of variable
consideration) allocated to that performance obligation. The transaction price of promised products sold or services
rendered to customers is net of variable consideration that reflects the consideration the Company expects to receive
in exchange for those products or services. Subscription income is recognised on accrual basis, based on underlying
subscription plan or agreements with the subscribers.

Goods and Service Tax (GST) collected on behalf of the government is excluded from Revenue, as it is not an economic
benefit to the Company.

Trade Receivables

A receivable represents the Company's right to an amount of consideration that is unconditional (i.e., only the passage of
time is required before payment of the consideration is due).

Contract Liabilities

A contract liability is the obligation to transfer goods or services to a customer for which the Company has received
consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the

Company transfers goods or services to the customer, a contract liability is recognised when the payment is made or
the payment is due (whichever is earlier), which we refer to as Unearned Revenue. Contract liabilities are recognised as
revenue when the Company performs under the contract.

(ii) Other Operating Revenues

Other Operating Income comprises of fees for rendering management, technical and consultancy services. Income from
such services is recognised upon satisfaction of performance obligations as per the terms of underlying agreements with
the concerned parties, when no significant uncertainties exist regarding the amount of consideration that will be derived.

1.15 Recognition of dividend income and Interest Income

(i) Interest income

Interest income from financial assets is recognised using the effective interest rate method.

(ii) Dividend income

Dividends are recognised in the Statement of Profit and Loss only when the right to receive payment is established, it is
probable that the economic benefits associated with the dividend will flow to the Company, and the amount of the dividend
can be measured reliably.

1.16 Taxes on income

Current tax:

Tax on income for the current period is determined on the basis of estimated taxable income and tax credits computed in
accordance with the provisions of the relevant tax laws and based on the expected outcome of assessments / appeals.

Current income tax relating to items recognised directly in equity is recognised in equity and not in the Statement of Profit and Loss.

Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations
are subject to interpretation and establishes provisions where appropriate.

Deferred tax:

Deferred tax is provided using the balance sheet approach on temporary differences at the reporting date between the tax bases
of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.

Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any
unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against
which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable
that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax
assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable
profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised
or the liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted at the reporting date.

Deferred tax relating to items recognised outside the statement of profit and loss is recognised outside the Statement of Profit
and Loss. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income
or directly in equity.

The break-up of the major components of the deferred tax assets and liabilities as at balance sheet date has been arrived at after
setting off deferred tax assets and liabilities where the Company have a legally enforceable right to set-off assets against liabilities.

1.17 Leases

As a lessee

The Company, as a lessee, recognizes a right-of-use asset and a lease liability for its leasing arrangements, if the contract
conveys the right to control the use of an identified asset.

The contract conveys the right to control the use of an identified asset, if it involves the use of an identified asset and the
Company has substantially all of the economic benefits from use of the asset and has right to direct the use of the identified
asset. The cost of the right-of-use asset shall comprise of the amount of the initial measurement of the lease liability adjusted
for any lease payments made at or before the commencement date plus any initial direct costs incurred. The right-of-use assets
is subsequently measured at cost less any accumulated depreciation, accumulated impairment losses, if any and adjusted
for any remeasurement of the lease liability. The right-of-use assets is depreciated using the straight-line method from the
commencement date over the shorter of lease term or useful life of right-of-use asset.

The Company measures the lease liability at the present value of the lease payments that are not paid at the commencement
date of the lease. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be readily
determined. If that rate cannot be readily determined, the Company uses incremental borrowing rate.

Short-term leases and leases of low value assets

The Company has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets and short-term
leases, including IT equipment. The Company recognises the lease payments associated with these leases as an expense in
profit or loss on a straight-line basis over the lease term.

1.18 Business combinations And Goodwill

Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate
of the consideration transferred, measured at acquisition date fair value and the amount of any non-controlling interest in
the acquiree. For each business combination, the Company elects whether it measures the non-controlling interest in the
acquiree either at fair value or at the proportionate share of the acquiree's identifiable net assets. Acquisition costs which are
administrative in nature are expensed out.

After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment
testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Company's
cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the
acquiree are assigned to those units.

Where goodwill forms part of a cash-generating unit and part of the operation within that unit is disposed off, the goodwill
associated with the operation disposed off is included in the carrying amount of the operation when determining the gain or
loss on disposal of the operation. Goodwill disposed off in this circumstance is measured based on the relative values of the
operation disposed off and the portion of the cash-generating unit retained.

Common control business combinations include transactions, such as transfer of subsidiaries or businesses, between entities
within a group.

Business combinations involving entities or businesses under common control are accounted for using the pooling of interests
method. Under pooling of interest method, the assets and liabilities of the combining entities are reflected at their carrying
amounts, the only adjustments that are made are to harmonise accounting policies.

The financial information in the standalone financial statements in respect of prior periods are restated as if the business
combination had occurred from the beginning of the preceding period in the standalone financial statements, irrespective of the
actual date of the combination. However, if business combination had occurred after that date, the prior period information is
restated only from that date.

The difference, if any, between the amount recorded as share capital issued plus any additional consideration in the form of cash
or other assets and the amount of share capital of the transferor is transferred to capital reserve and presented separately from
other capital reserves with disclosure of its nature and purpose in the notes.

b) Rights, Preference and restrictions attached to Shares:

Terms/ Rights attached to Equity Shares

The Company has issued only one class of equity shares having face value of ? 2 (March 31, 2025 : ? 2) per share.
Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the Company, the holders of
equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts in
proportion to the number of equity shares held by the shareholders.

Description of the nature and purpose of each reserve within equity is as follows:

(a) Retained earnings :

Retained earnings are the losses that the Company has incurred till date.

(b) Securities premium :

Securities premium is used to record the premium on issue of shares. The reserve is utilised in accordance with the
provisions of the Act.

(c) Loss allowance on equity instruments through OCI :

This comprises changes in the fair value of Equity Instruments recognised in Other Comprehensive Income (OCI).

4.02 CONTINGENT LIABILITIES

a) The Company had received Show Cause cum Demand notices (“SCNs”) from the Department of Telecommunications
(“DOT”), Government of India, for the financial years from 2005-06 to 2020-21, demanding license fees amounting to
Rs. 3,160.63 (March 31, 2025: Rs. 3,160.63). The demand includes interest and penalty, computed up to the date of
respective notices. The Company has made representations to DOT, contesting the basis of such demands. Based on
the opinion of a legal expert, the Company is confident that it has strong grounds on merit to defend itself in this matter.
Accordingly, the Company is of the view that no provision is necessary in respect of this matter.

b) On conclusion of investigation by the Directorate of Revenue Intelligence (DRI), Mumbai on alleged evasion of
customs duty on import of software licence of viewing cards, the Commissioner of Customs (Import) had passed an
order demanding Custom's Duty of ? 8.95 and penalty of ? 10.55 (March 31, 2025: ? 8.95 and penalty of ? 10.55).
The Company had deposited ? 0.67 (March 31,2025: ? 0.67) under protest and filed an appeal against the order before
Customs and Excise and Service Tax Appellate Tribunal (CESTAT), Western Zonal Branch, Mumbai. Such appeal is
pending before the CESTAT.

c) The Company had received two Show Cause Notices in connection with import of Optical Networth Terminal requiring
the Company to give reasons as to why duty, cess and IGST should not be levied for wrong classification under Customs
Tariffs. The amount involved is to the tune of ? 84.60 (March 31, 2025: ? 84.60). The Company had filed an appeal
against the order before Customs and Excise and Service Tax Appellate Tribunal (CESTAT). Such appeal is pending
before the CESTAT.

d) In respect of Show cause notice issued by Addl. Director General DRI, Lucknow Unit dated December 28. 2020, the
Company had received an order dated March 23, 2023 from Commissioner (Imports), ACC, Mumbai. As per said order,
the Company had imported Smart Cards with wrong classification under Customs tariffs, resulting in demand of additional
Import Duty, Cess of ? 12.93 (March 31, 2025: ? 12.93). The Company had filed an appeal against said order with
CESTAT. Such appeal is pending before the CESTAT.

Pursuant to Business Transfer Agreement dated March 24, 2017, the Company had transferred its Cable Television
business which inter alia includes claims against the Company not acknowledged as debts, by way of slump sale to its
wholly owned subsidiary Hathway Digital Limited (HDL). Accordingly, the details of such claims, litigation etc. relating to
Cable Television business transferred to HDL are not disclosed hereinabove

The Company's pending litigations comprises of proceedings pending with various Direct Tax, Indirect tax and other
authorities. The Company had reviewed its pending litigations and proceedings and has adequately provided for where
provisions are required and disclosed the contingent liabilities where applicable, in its financial statements. The Company
does not expect the outcome of these proceedings to have a materially adverse effect on its financial statements.
The Company has assessed that it is only possible, but not probable, that out flow of economic resources will be required.

f) Foreseeable losses

The Company has a process whereby periodically all long term contracts are assessed for material foreseeable losses.
At the year end, the Company has reviewed and ensured that adequate provision as required under any law/ applicable
accounting standards for material foreseeable losses on such long term contracts has been made in the books of account.

4.03 CAPITAL AND OTHER COMMITMENTS

Estimated amount of contracts (including acquisition of intangible assets net of advances) remaining to be executed on capital
account and not provided for aggregate to ? 32.95 (March 31, 2025: ? 12.14).

As a part of business strategy, the Company has expanded its area of operations in various parts of the country by entering into
arrangements with local partners. Such operations are in the form of subsidiaries/joint ventures. Since operations of such entities
are significantly dependent on the Company's policies, The Company is committed to provide the required support towards the
operations of such entities including financial support that may be required to meet commitments/obligations of such entities.

4.04 EMPLOYEE BENEFITSa) Defined Benefit Plans:

The Company provides for gratuity, a defined benefit retirement plan covering eligible employees, as governed by
the Code on Social Security, 2020 ('Code') . The gratuity plan provides a lump sum payment to vested employees
at retirement, death, incapacitation or termination of employment, and the level of benefits provided depends on the
member's length of service and wage at retirement age subject to a maximum of ? 0.20. Vesting occurs upon completion
of continuous years of service as governed by the Code.

The Present value of the defined benefit obligations and related current service cost were measured using the Projected
Unit Credit Method, with actuarial valuation being carried out at each Balance Sheet date.

The Company has estimated and recognized the impact of implementation of the New Labour Codes under employee
benefits expense for the year ended March 31, 2026. The impact of the same is not material to the standalone financial
statements for the year.

Expected future benefit payments

The following benefits payments, for each of the next ten years and more thereafter, are expected to be paid:

Risk exposure and asset liability matching :

Provision of a defined benefit scheme poses certain risks, some of which are detailed hereunder, as companies take on
uncertain long term obligations to make future benefit payments.

Liability Risks:

Investment Risk -

The present value of the defined benefit plan liability is calculated using a discount rate determined by reference to
government bond yields. If the return on plan asset is below this rate, it will move net liability unfavourably.

Interest Risk -

A decrease in the bond interest rate will increase the plan liability. However, this will be partially offset by an increase in
the return on the plan's debt investments.

Longevity Risk -

There is no longevity risk to the Company in respect of post-retirement mortality. However, the demographic risk of
attrition being different from what has been assumed still remains with the Company.

Salary Risk -

The Gratuity benefit, being based on last drawn salary, will be critically effected in case of increase in future salaries being
more than assumed.

b) Defined Contribution Plans:

The Company contributes towards Provident fund and other defined contribution benefit plans for qualifying employees.
Under the plan, the Company is required to contribute a specified percentage of payroll cost to the defined contribution
plan to fund the benefits.

The total expenses recognised in the statement of Profit and Loss is ? 1.74 (March 31, 2025: ? 1.92) represents
contribution payable to these plans by the Company at the rates specified in the rules of plan.

4.05 DISCLOSURES AS REQUIRED BY INDIAN ACCOUNTING STANDARD (IND AS) 108 OPERATING SEGMENTS

As per Ind AS 108 - “Operating Segment” segment information has been provided under the Notes to Consolidated
Financial Statements.

4.06 LEASES

The Company's lease asset primarily consist of leases for office space having various lease terms.

Cash outflow for short term leases is ? 17.35 (March 31, 2025 : ? 18.21)

The maturity analysis of lease liabilities are disclosed in Note No. 4.09. The Company does not face a significant liquidity risk
with regard to its lease liabilities as the current assets are sufficient to meet the obligations related to lease liabilities as and
when they fall due.

Future lease payments which will start from April 1, 2026 is ? Nil (March 31, 2025 : ? Nil).

Certain lease agreements are subject to escalation clause and with extension of lease term options.

4.07 CAPITAL MANAGEMENT

The Company's financial strategy aims to support its enterprise priorities and to maintain an optimal capital structure so as to
provide adequate capital to its businesses for growth and create sustainable stakeholder value. For the purposes of Company's
capital management, Capital includes equity attributable to the equity holders of the Company and all other equity reserves.
The principal source of funding of the Company is expected to be cash generated from its operations supplemented by funding
through capital market options.

Consequent to such capital structure, the Company is not subject to any externally imposed capital requirements.

4.08 FINANCIAL INSTRUMENTS :(i) Methods & assumptions used to estimate the fair values

The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged
in a current transaction between willing parties, other than in a forced or liquidation sale.

The following methods and assumptions were used to estimate the fair values:

a) The carrying amounts of receivables and payables which are short term in nature such as trade receivables,
security deposits given, loans given to related parties, other bank balances, security deposits taken, trade payables,
payables for acquisition of non- current assets and cash and cash equivalents are considered to be the same as
their fair values.

b) The fair values for long term security deposits given and remaining non current financial assets were calculated
based on discounted cash flow method. They are classified as level 3 fair values in the fair value hierarchy due to
the inclusion of unobservable inputs.

c) The fair values for non current borrowings is based on discounted cash flow method using a current borrowing rate.
They are classified as level 3 fair values in the fair value hierarchy due to use of unobservable inputs.

d) For financial assets and liabilities that are measured at fair value, the carrying amounts are equal to the fair values.

(ii) Categories of financial instruments

The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by
valuation technique:

Level 1: unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2: directly or indirectly observable market inputs, other than Level 1 inputs; and
Level 3: inputs which are not based on observable market data

4.09 FINANCIAL RISK MANAGEMENT

The Company's financial risk management is an integral part of how to plan and execute its business strategies. The Company's
financial risk management policy is set by the Board of Directors. The details of different types of risk and management policy
to address these risks are listed below:

The business activities of Company expose it to financial risks namely Credit risk, Liquidity risk and Market risk.

1. Credit risk

Credit risk arises from the possibility that counter party will cause financial loss to the Company by failing to discharge its
obligation as agreed.

The exposure of the Company to credit risk arises mainly from the trade receivables, investment in Debt Mutual Funds,
loans given and bank balances .

Trade Receivables and Contract Assets :

The Company's major revenue streams arises from services provided to end use customers in the form of subscription
income. The trade receivables on account of subscription income are typically un-secured and derived from sales made
to large number of independent customers. As the customer base is distributed economically and geographically, there is
no concentration of credit risk.

The Company follows a simplified approach (i.e based on lifetime ECL) for recognition of impairment loss allowance on
Trade receivables. For the purpose of measuring the lifetime ECL, allowance for trade receivables, the Company uses a
provision matrix that is based on historical credit loss experience, adjusted for current and forward looking information.
In addition, in case there are events or changes in circumstances indicating individual or class of trade receivables is
required to be reviewed on qualitative aspects, necessary provisions are made.

2. Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting obligations associated with financial liabilities
that are settled by delivering cash or another financial asset. The Company liquidity risk management policies include
to, at all times ensure sufficient liquidity to meet its liabilities when they are due, by maintaining adequate sources of
financing from banks at an optimised cost whenever considered appropriate. In addition, processes and policies related
to such risks are overseen by senior management. The Company's senior management monitors the Company's net
liquidity position through rolling forecasts on the basis of expected cash flows. The Company also monitors the level of
expected cash inflows on trade receivables together with expected cash outflows on trade payables.

Maturities of financial liabilities

The table below provides details regarding the remaining contractual maturities of financial liabilities at the reporting date
based on contractual undiscounted payments.

The Company from time to time in its usual course of business issues letter of comfort to certain subsidiaries, associates
and joint ventures.

Financing arrangements

The Company has sufficient sanctioned line of credit from its bankers / financiers (including Overdraft facility) commensurate
to its business requirements. The Company has approved bank overdraft limit of ? 50.00 (March 31, 2025 : ? 50.00).
The Company reviews its line of credit available with bankers and lenders from time to time to ensure that at all point in
time there is sufficient availability of line of credit.

The Company pays special attention to the net operating working capital invested in the business. In this regard, as
in previous years, considerable work has been performed to control and reduce collection periods for trade and other
receivables, as well as to optimise accounts payable with the support of banking arrangements to mobilise funds.

3. Market Risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in
market prices. The Company is exposed in the ordinary course of business to following risks: (a) foreign exchange risk
and (b) price risk.

(a) Market Risk - Foreign Exchange

Foreign exchange risk arises on all recognised monetary assets and liabilities which are denominated in a currency
other than the functional currency of the Company.

(b) Market Risk -Price Risk:

The Company is mainly exposed to the price risk due to its investment in mutual funds. The price risk arises due
to uncertainties about the future market values of these investments. At March 31 2026, the investments in mutual
funds is ? 732.22 (March 31, 2025 : ? 1,103.99). These are exposed to price risk. In order to minimise price risk
arising from investments in mutual funds, the Company predominately invests in those mutual funds, which have
higher exposure to high quality debt instruments with adequate liquidity and no demonstrated track record of
price volatility.

Price risk sensitivity:

0.10% increase or decrease in prices will have the following impact on profit/(loss) before tax and on other
components of equity

Notes :

a. The value of related party transaction & balances reported are based on actual transaction and without giving effect
to notional Ind AS adjustment entries.

b. Transactions disclosed against “Others” in the above table are those transactions with related party which are of
the amount not in excess of 10% of the total related party transactions of the same nature.

c. The above excludes those transactions which are in the nature of reimbursements.

4.13 The Operation of the Company are classified as 'infrastructure facilities' as defined under Schedule VI of the Act. Accordingly
the disclosure requirements specified in sub section 4 of section 186 of the Act in respect of loan given or guarantee given or
security provided and the related disclosure on purposes/ utilization by recipient companies, are not applicable to the Company
except details of Investment made during the year as per section 186(4) of the Act.

Financial Year 2025-26

The Company has not made investment in body corporate during the year

Financial Year 2024-25

The Company has made Investment in following body corporate during the year
Hathway Cable MCN Nanded Private Limited - 20,54,832 Equity shares amounting to ? 0.00*

* Amount less than ? 50,000/-

4.14 REVENUE FROM CONTRACTS WITH CUSTOMERS
Disaggregation of Revenue

As the Company's business activity falls within a single business segment in terms of Ind AS 108. The nature, amount, timing and
uncertainty of revenue and cash flows are similar across company's revenue from contracts with customers. Accordingly, there
is no disaggregation of revenue disclosed.

Trade receivables are presented net of impairment in the Balance Sheet.

Contract costs

The Company has incurred a cost of ? 11.45 (March 31, 2025 : ? 15.83) towards acquisition of customers, such customer
acquisition cost being incremental cost of obtaining contract is capitalised under intangible assets.

Performance Obligation

Applying the practical expedient as given in Ind AS 115, the Company has not disclosed the remaining performance obligation
related disclosures for contracts as original expected duration is one year or less. The Company is engaged in distribution of
internet services through cable broadband and earn revenue primarily in the form of subscription. The Company does not give
significant credit period resulting in no significant financing component.

4.15 CORPORATE SOCIAL RESPONSIBILITY

a) As per section 135 of the Companies Act, 2013, gross amount required to be spent by the Company during the current
year was ? 0.89 (March 31, 2025 : ? 1.17).

b) Amount approved by the Board to be spent during the current year : ? 0.89 (March 31, 2025 : ? 1.17).

c) Details of amount spent by the Company are as follows :

4.16 Till March 31,2026, the Company has paid demand under protest ? 243.63 (As on March 31,2025 : ? 196.93) towards licence
fees on pure internet services net of provision for licence fees of ? 242.43 (As on March 31, 2025 : ? 196.58) .

4.17 DUES TO MICRO AND SMALL ENTERPRISE -

As per Micro, Small and Medium Enterprise Development Act, 2006 (“MSMED Act”)

This information has been determined to the extent such parties have been identified on the basis of information available
with the Company.

4.19 During the financial year ended March 31, 2019, the Company had allotted on preferential basis 939,610,000 equity shares
of ? 2 each at a premium of ? 30.35 per share aggregating to ? 3,039.64. The proceeds of preferential allotment amounting to
? 181.32 have been temporarily invested in mutual funds and fixed deposits, pending utilisation for the same.

4.20 Additional Regulatory Information detailed in clause 6L of General Instructions given in Part I of Division II of the Schedule III to
the Companies Act, 2013 are furnished to the extent applicable to the Company.

(i) The Company does not have any Benami property, where any proceeding has been initiated or pending against the
Company for holding any Benami property.

(ii) The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or
both during the current or previous year.

(iii) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(iv) 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 Beneficiaries

(v) The Company has not received any fund 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

(vi) The Company has 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, 1961 (such as, search or survey
or any other relevant provisions of the Income Tax Act, 1961

(vii) The Company has no borrowings from banks and financial institutions on the basis of security of current assets.

(viii) None of the entities in the Company have been declared wilful defaulter by any bank or financial institution or government
or any government authority.

(ix) The Company has complied with the number of layers prescribed under the Companies Act, 2013.

(x) The Company has not entered into any scheme of arragment which has an accounting impact on current or previous
financial year.

4.21 The Company has used accounting softwares for maintaining its books of accounts which has a feature of recording audit
trail (edit log) facility and such audit trail feature was enabled and operated effectively throughout the year for all transactions
recorded in the systems. Further, the Company does not have direct access to the underlying database in respect of accounting
software which was implemented with effect from December 1, 2025. Since the Company has no access to the database of
such accounting software, there is no generation of audit trail. Additionally, the audit trail has been preserved, wherever enabled,
by the Company as per the statutory requirements for record retention.

4.22 In financial year ended March 31, 2024, the investments in equity shares of Hathway Sai Star Cable & Datacom Pvt. Ltd. (“Sai
Star”) and Hathway Dattatray Cable Network Pvt. Ltd. (“Dattatray”) were classified as Investments in Joint Ventures. However,
the management is unable to continue exercising joint control over the operations of these entities, on account of operational
challenges with JV partners. Accordingly, in previous financial year, such interest in Sai Star and Dattatray was reclassified
from 'Investments in Joint Ventures' to 'Financial Assets', and have been measured at fair value through other comprehensive
income (FVTOCI) in accordance with Ind AS 109. Exposure in respect of both these entities was fully provided for.

4.23 RECENT PRONOUNCEMENTS

Ministry of Corporate Affairs ('MCA') notifies new standards or amendments to the existing standards under the Companies
(Indian Accounting Standards) Rules, 2015 as amended from time to time. For the year ended March 31, 2026, the MCA
has notified IND AS 1 Presentation of Financial statements relating to classification of liabilities as current or non-current and
non-current liabilities with covenants which are applicable, w.e.f. April 2026. The Company has reviewed the new pronouncement
and based on its evaluation has determined that the new pronouncement is not applicable to the Company.