Nature of the Event

Regulatory disclosure pursuant to Regulation 30 of SEBI Listing Regulations regarding the outcome of the Board of Directors meeting held on November 6, 2026.

Key Decisions and Approvals

The Board of Directors of 3B Films Limited, at its meeting held on Friday, November 6, 2026, at 04:00 p.m., considered and approved the following items:

  • Un-audited Standalone Financial Results for the quarter and half year ended September 30, 2026
  • Un-audited Consolidated Financial Results for the quarter and half year ended September 30, 2026
  • Took note of the Limited Review Report issued by the Statutory Auditor of the Company

The meeting concluded at 05:00 p.m. on the same day.

Trading Window Closure

Pursuant to SEBI (Prohibition of Insider Trading) Regulations, 2015, the Trading Window for Directors and designated employees was closed from October 1, 2026. The window will reopen 48 hours after the declaration of the Un-audited Financial Results for the half year ended September 30, 2026.

Auditor's Reports

Limited Review Report (Standalone): A O Mittal & Associates, Chartered Accountants (FRN: 014640C), issued a limited review report on the half-yearly unaudited standalone financial results. The report, signed by CA. Shesha Soni (M.No.542840), stated that nothing came to their attention causing them to believe the statements contain material misstatements. No emphasis of matter paragraphs were required.

Audit Report (Standalone): The same firm issued an unmodified opinion on the audited standalone half-yearly financial results, confirming they present a true and fair view in conformity with Indian Accounting Standards.

Similar limited review and audit reports were issued for the consolidated financial results.

Standalone Financial Performance (H1 FY26)

Income Statement Highlights (INR Lakhs):

  • Revenue from Operations: ₹2,800.97
  • Other Income: ₹97.28
  • Total Income: ₹2,898.25
  • Total Expenses: ₹3,055.74
  • Profit/(Loss) Before Tax: (₹157.49)
  • Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Net Profit/(Loss) for the Period: (₹157.49)
  • Basic & Diluted EPS: (₹0.64) per share (Face value ₹10)

Comparative Figures:

  • H1 FY25 Net Loss: (₹94.52) lakhs
  • FY26 (Audited) Net Profit: ₹279.19 lakhs for half year ended Mar 31, 2026

Consolidated Financial Performance (H1 FY26)

Income Statement Highlights (INR Lakhs):

  • Revenue from Operations: ₹5,231.10
  • Other Income: ₹97.28
  • Total Income: ₹5,328.38
  • Total Expenses: ₹5,228.13
  • Profit Before Tax: ₹100.25
  • Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Net Profit for the Period: ₹100.25
  • Basic & Diluted EPS: ₹0.40 per share (Face value ₹10)

Balance Sheet Position (Standalone as of September 30, 2026)

Total Equity and Liabilities: ₹17,973.23 lakhs

  • Share Capital: ₹2,477.00 lakhs (unchanged from Mar 31, 2026)
  • Reserves and Surplus: ₹2,683.35 lakhs (decreased from ₹2,840.85 lakhs)
  • Non-current liabilities: ₹7,571.69 lakhs (increased from ₹7,219.28 lakhs)
  • Current liabilities: ₹5,241.19 lakhs (decreased from ₹5,501.59 lakhs)

Total Assets: ₹17,973.23 lakhs

  • Non-current assets: ₹9,082.81 lakhs
  • Current assets: ₹8,890.42 lakhs
  • Cash and Bank Balances: ₹6.12 lakhs (increased from ₹2.06 lakhs)

Cash Flow Statement (Standalone H1 FY26)

  • Net Cash from Operating Activities: ₹14.71 lakhs
  • Net Cash used in Investing Activities: (₹408.98) lakhs
  • Net Cash from Financing Activities: ₹398.33 lakhs
  • Net Increase in Cash: ₹4.06 lakhs

Signatories and Dates

Company Representatives:

  • Ashokbhai Babariya, Managing Director (DIN: 03363509)
  • Dhavalkumar Maheshbhai Panchal, Chief Financial Officer

Auditor: CA. Shesha Soni, Partner, A O Mittal & Associates

All documents were signed and dated November 6, 2026, in Vadodara.