Summary of Key Information:

Reporting Period: Quarter and half year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean (Unmodified) - Limited Review Report states nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [in ₹ lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹7,066.69 lakh
  • Other Income: ₹497.43 lakh
  • Total Income: ₹7,564.12 lakh
  • Total Expenses: ₹6,596.38 lakh
  • Profit before exceptional items and tax: ₹967.74 lakh
  • Exceptional Items: ₹500.00 lakh
  • Profit before tax: ₹467.74 lakh
  • Tax Expense: ₹(-147.28) lakh (includes current tax ₹12.81 lakh, MAT credit reversal ₹(-128.10) lakh, deferred tax credit ₹(-3.62) lakh, excess/short provision ₹1.25 lakh)
  • Profit from continuing operations: ₹615.02 lakh
  • Profit for the period: ₹615.02 lakh
  • Other Comprehensive Income: ₹1.13 lakh
  • Total Comprehensive Income: ₹616.15 lakh
  • EPS (Basic and diluted from continuing operations): ₹1.97

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹12,996.15 lakh
  • Other Income: ₹1,035.70 lakh
  • Total Income: ₹14,031.85 lakh
  • Total Expenses: ₹12,623.25 lakh
  • Profit before exceptional items and tax: ₹1,408.60 lakh
  • Exceptional Items: ₹1,041.19 lakh
  • Profit before tax: ₹367.41 lakh
  • Tax Expense: ₹(-147.28) lakh
  • Profit from continuing operations: ₹514.69 lakh
  • Profit for the period: ₹514.69 lakh
  • Other Comprehensive Income: ₹(-3.14) lakh
  • Total Comprehensive Income: ₹511.55 lakh
  • EPS (Basic and diluted from continuing operations): ₹1.70

Comparison with Previous Periods:

Q2 FY27 vs Q2 FY26: Revenue from operations increased from ₹5,927.46 lakh to ₹7,066.69 lakh

H1 FY27 vs H1 FY26: Revenue from operations increased from ₹10,726.31 lakh to ₹12,996.15 lakh

Balance Sheet Position as at September 30, 2026 [in ₹ lakhs]:

  • Total Assets: ₹36,137.22 lakh (vs ₹33,683.63 lakh as at March 31, 2026)
  • Non-current Assets: ₹28,784.91 lakh
  • Current Assets: ₹7,352.31 lakh
  • Cash and Cash Equivalents: ₹2,555.68 lakh (significant increase from ₹990.12 lakh)
  • Total Equity: ₹19,001.92 lakh (vs ₹15,488.74 lakh)
  • Paid-up Equity Share Capital: ₹1,905.63 lakh (increased from ₹1,713.32 lakh)
  • Other Equity: ₹17,096.29 lakh (vs ₹13,775.42 lakh)
  • Non-current Liabilities: ₹9,977.55 lakh
  • Current Liabilities: ₹7,157.75 lakh

Cash Flow Statement for H1 FY27 [in ₹ lakhs]:

  • Net cash generated from operating activities: ₹473.41 lakh
  • Net cash used in investing activities: ₹(-1,134.84) lakh
  • Net cash used in financing activities: ₹(-2,227.00) lakh
  • Net increase in cash and cash equivalents: ₹1,565.56 lakh

Segment-wise Performance:

The Company has concluded that there is only one operating segment as per Ind AS 108 "Operating Segments" - movie exhibition business. Accordingly, no separate segment disclosures have been made.

Corporate Actions:

  • Warrant Conversion: On 30 July 2026, the company converted 38,46,153 warrants into equity shares at ₹117 per warrant, raising ₹33.75 crore (25% received on 3 February 2025, remaining 75% in July 2026)
  • No dividend declared for the period

Other Significant Information:

Exceptional Items:

1. Labour Code Impact: The company recognized ₹59.19 lakhs as "Statutory Impact of New Labour Codes" towards additional Gratuity and Compensated absences for the year ended 31 March 2026, due to revised definition of wages under the Labour Codes.

2. Fire Incident: On 21 May 2026, a fire incident occurred at Pacific Mall, Kaushambi, Ghaziabad, impacting the company's cinema premises. The assets are adequately insured including Loss of Profit coverage.

  • In previous quarter: Derecognized damaged assets amounting to ₹154.19 lakhs
  • Current quarter: Received partial payment of ₹50 lakhs from insurance company, shown as exceptional item
  • Ultimate recoverable amount will be recognized upon reasonable certainty of realization

3. Lease Termination: On 1 July 2026, the company terminated its lease for its two-screen cinema property in Bikaner. Derecognized related right-of-use assets, security deposit and lease liabilities amounting to ₹325.88 lakhs (classified under other income). Loss on discard of assets amounting to ₹139.36 lakhs classified under other expenses.

Entities Included/Excluded in Consolidation:

Only standalone results are presented. No information about consolidation provided.

Change in Accounting Policy:

No change in accounting policy disclosed.

Forward-looking Guidance:

No specific forward-looking guidance or management outlook provided in the document.