Key Financial Results (Standalone)

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from operations: ₹509.77 lakhs
  • Other income: ₹0.47 lakhs
  • Total expenses: ₹424.94 lakhs (including cost of materials consumed ₹277.01 lakhs, employee benefits expense ₹50.48 lakhs, finance costs ₹24.76 lakhs, depreciation ₹7.60 lakhs, other expenses ₹35.08 lakhs)
  • Profit before tax: ₹85.30 lakhs
  • Current tax: ₹26.45 lakhs
  • Deferred tax: ₹7.51 lakhs
  • Profit after tax: ₹85.30 lakhs
  • Basic EPS: ₹0.10

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from operations: ₹1,258.73 lakhs
  • Other income: ₹1.94 lakhs
  • Profit before tax: ₹263.57 lakhs
  • Profit after tax: ₹263.57 lakhs
  • Basic EPS: ₹0.28

Key Financial Results (Consolidated)

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from operations: ₹509.77 lakhs
  • Other income: ₹0.47 lakhs
  • Profit before tax: ₹85.30 lakhs
  • Profit after tax: ₹85.30 lakhs
  • Basic EPS: ₹0.10

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from operations: ₹1,258.73 lakhs
  • Other income: ₹1.94 lakhs
  • Profit before tax: ₹263.57 lakhs
  • Profit after tax: ₹263.57 lakhs
  • Basic EPS: ₹0.28

Capital Structure

  • Paid-up equity share capital: ₹1,148.73 lakhs
  • Face value per share: ₹2.00
  • Reserves excluding revaluation reserves: ₹7,211.98 lakhs (standalone as of September 30, 2026)

Segment Reporting

Real Estate Business (Quarter Ended September 30, 2026)

  • Revenue: ₹507.08 lakhs (standalone), ₹507.04 lakhs (consolidated)
  • Profit before tax and interest: ₹155.82 lakhs
  • Segment assets: ₹12,046.53 lakhs

Media Business (Quarter Ended September 30, 2026)

  • Revenue: ₹2.73 lakhs
  • Loss before tax and interest: ₹(26.23) lakhs
  • Segment assets: ₹2,223.04 lakhs

Significant Events and Provisions

1. The Board of Directors, based on Audit Committee recommendation (September 22, 2026 meeting), approved write-off of loans and advances:

  • Chimera Entertainment Private Limited (subsidiary): ₹165.14 lakhs
  • Heritage Production Private Limited (associate): ₹73.74 lakhs

2. The Company approved 100% provision for impairment of long-term equity investments:

  • In subsidiary companies (Cinevista Eagle Plus Media Private Limited, Chimera Entertainment Private Limited) and associate company (Heritage Productions Private Limited): ₹62.35 lakhs
  • Additional provision for outstanding loans to Cinevista Eagle Plus Media Private Limited: ₹136.74 lakhs
  • These provisions recognized under Reserves & Surplus in standalone financial results
  • Nil impact on consolidated financial results due to inter-company elimination under Ind AS 110

Additional Business Information

  • The Company has recognized revenue from Media Business and Real Estate Business
  • The Company has launched various YouTube Channels and expects revenue from content creation as views and subscribers grow
  • Financial results include figures from subsidiary companies (Cinevista Eagle Plus Media Pvt. Ltd. and Chimera Entertainment Pvt. Ltd.) and associate company (Heritage Productions Pvt. Ltd.) from their unaudited accounts
  • The Company follows Percentage Completion Method for real estate projects as per Ind AS 115

Auditor's Emphasis of Matter

Auditors drew attention to:

1. Write-off of loans and advances to subsidiary and associate companies (Note 8)

2. 100% provision for impairment of investments and additional provision for loans (Note 9)

Auditor's conclusion on financial results was not modified regarding these matters

#Tags: #CinevistaLimited #SEBIDisclosure #FinancialResults #RegulatoryCompliance #Neutral