Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

The Limited Review Report by Dharam Taneja Associates, Chartered Accountants, is unmodified. The auditors state that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Key Financial Highlights [Amount in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,238.71
  • Total Income: ₹1,238.71
  • Net Profit: ₹9.43
  • EPS: ₹0.03 (Basic & Diluted)

Quarter Ended June 30, 2026 (Comparison):

  • Revenue from Operations: ₹1,239.63
  • Total Income: ₹1,239.64
  • Net Profit: ₹9.37
  • EPS: ₹0.03 (Basic & Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,478.34
  • Total Income: ₹2,478.35
  • Net Profit: ₹18.80
  • EPS: ₹0.06 (Basic & Diluted)

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

  • Shareholders' Funds: ₹5,030.98
  • Share Capital: ₹3,177.66
  • Reserves and Surplus: ₹1,853.32
  • Total Debt: ₹873.47 (Long-term: ₹6.85, Short-term: ₹866.62)
  • Cash and Cash Equivalents: ₹2.39
  • Total Assets: ₹3,818.09

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,317.65
  • Total Income: ₹1,317.65
  • Net Profit/(Loss): (₹0.96) [Loss]
  • EPS: (₹0.00) (Basic & Diluted)

Quarter Ended June 30, 2026 (Comparison):

  • Revenue from Operations: ₹2,071.84
  • Total Income: ₹2,071.85
  • Net Profit: ₹8.85
  • EPS: ₹0.03 (Basic & Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,389.49
  • Total Income: ₹3,389.50
  • Net Profit: ₹7.89
  • EPS: ₹0.02 (Basic & Diluted)

Consolidated Balance Sheet (as of September 30, 2026):

  • Shareholders' Funds: ₹5,381.68
  • Share Capital: ₹3,177.66
  • Reserves and Surplus: ₹2,204.02
  • Total Debt: ₹873.47 (Long-term: ₹6.85, Short-term: ₹866.62)
  • Cash and Cash Equivalents: ₹4.43
  • Total Assets: ₹4,023.85

Segment-wise Performance:

The company operates in two segments:

1. Trading (Goods/Services)

2. Movies/Film Rights (Trading)

Quarter Ended September 30, 2026:

  • Segment B - Trading (Goods/Services) Revenue: ₹717.65
  • Segment C - Movies/Film Rights (Trading) Revenue: ₹600.00
  • Total Segment Revenue: ₹1,317.65
  • Less: Inter Segment Revenue: ₹14.83
  • Net Sales/Income from Operations: ₹1,302.82

Segment Results (Profit before Tax and Interest):

  • Segment B - Trading (Goods/Services): ₹0.43
  • Segment C - Movies/Film Rights (Trading): ₹20.00
  • Total Profit before Tax: ₹20.43

Corporate Actions:

1. Alteration in Memorandum of Association: The Board approved, subject to shareholder approval, the insertion of a new sub-clause 10 in Clause 3(A) (Main Objects) to authorize the company to carry on the business of producing, co-producing, processing, promoting, distributing, exhibiting, exploiting, trading, importing and exporting all kinds of cinematographic films, motion pictures, and other audio-visual content.

2. Change in Director Designation: The Board approved the change in designation of Mr. Kalapi Vinit Nagada from Non-Executive Non-Independent Director to Whole-Time Director (designated as Executive Director) for a term of five years, from November 13, 2026 to November 12, 2031, subject to shareholder approval.

3. Postal Ballot: Approved the notice of postal ballot for obtaining shareholders' approval through remote e-voting facility for the above matters.

4. Scrutinizer Appointment: Appointed Mr. Ajay Kumar Prajapati, Proprietor of M/s. APK & Associates, Practicing Company Secretaries, as Scrutinizer for the postal ballot process.

Other Significant Information:

  • The company's registered office is at Unit No. 231, 02nd Floor, Tower-B, Spazedge, Sector-47, Sohna Road, Gurugram-122018, Haryana.
  • The Board meeting was held through Video Conferencing mode.