Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

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

Audit Opinion:

Limited Review Report - No modified opinion. Unqualified conclusion with emphasis of matter on write-offs and impairments.

Key Financial Highlights [₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹509.77
  • Other Income: ₹0.47
  • Total Expenses: ₹424.93 (Cost of materials: ₹277.01, Employee benefits: ₹60.48, Finance costs: ₹44.76, Depreciation: ₹7.60, Other expenses: ₹35.08)
  • Net Loss: ₹85.30
  • EPS: Negative ₹0.10 (basic)

Comparison with Q2 FY26:

  • Revenue declined from ₹748.96 lakh in Q2 FY26 to ₹509.77 lakh in Q2 FY27
  • Net position deteriorated from profit of ₹77.15 lakh in Q2 FY26 to loss of ₹85.30 lakh in Q2 FY27

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,258.73
  • Net Loss: ₹263.57

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹509.77
  • Net Loss: ₹85.30
  • EPS: Negative ₹0.10 (basic)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,258.73
  • Net Loss: ₹263.57

Segment-wise Performance [₹ Lakhs]:

Quarter Ended September 30, 2026:

  • Real Estate Business: Revenue ₹507.04, Segment Profit ₹55.82
  • Media Business: Revenue ₹2.73, Segment Loss ₹26.23

Capital Structure:

  • Paid-up Equity Share Capital: ₹1,148.73 lakh
  • Face Value: ₹2.00 per share
  • Reserves excluding Revaluation Reserves: ₹7,191.24 lakh (Standalone)

Corporate Actions:

Not Specified

Other Significant Information:

1. Business Diversification: The company has diversified into Real Estate Business through a Joint Development Agreement with K Raheja Corp Real Estate Private Limited for a plot at Kanjurmarg, Mumbai, recognizing revenues using Percentage Completion Method.

2. Digital Initiatives: The company has launched various YouTube channels and created content expecting revenue growth as views and subscribers increase.

3. Subsidiary Consolidation: Consolidated results include subsidiary companies Cinevista Eagle Plus Media Pvt. Ltd. and Chimera Entertainment Pvt. Ltd., and associate company Heritage Productions Pvt. Ltd. from their unaudited accounts.

4. Write-offs Approved: On September 22, 2026, based on Audit Committee recommendation, the Board approved write-off of:

  • Loans to Chimera Entertainment Private Limited: ₹165.14 lakh
  • Loans to Heritage Production Private Limited: ₹73.74 lakh

5. Impairment Provisions: The company approved 100% provision for impairment of:

  • Long-term equity investments in subsidiaries and associate: ₹62.35 lakh
  • Outstanding loans to Cinevista Eagle Plus Media Private Limited: ₹136.74 lakh

Total: ₹199.09 lakh recognized in Reserves & Surplus in standalone results

6. Segment Reporting: The company follows single segment reporting as per AS-108 of ICAI for Media Business and Real Estate Business.

7. Previous Year Figures: Previous year's figures have been regrouped/reclassified wherever necessary.