Key Quantitative Figures

Standalone Financials (Quarter Ended September 30, 2026):

  • Revenue from Operations: ₹509.77 lakhs
  • Other Income: ₹0.47 lakhs
  • Total Expenses: ₹424.47 lakhs (Cost of Materials: ₹277.01 lakhs, Employee Benefits: ₹60.48 lakhs, Finance Costs: ₹44.76 lakhs, Depreciation: Not specified for quarter, Other Expenses: ₹35.08 lakhs)
  • Profit Before Tax: ₹85.30 lakhs
  • Total Tax Expense: ₹26.45 lakhs (Current Tax)
  • Profit After Tax: ₹58.85 lakhs (implied)
  • Paid-up Equity Share Capital: ₹1,148.73 lakhs
  • Face Value per Share: ₹2.00
  • Earnings Per Share (Basic) for continuing operations: ₹0.10

Consolidated Financials (Quarter Ended September 30, 2026):

  • Profit Before Tax: ₹85.30 lakhs
  • Earnings Per Share (Basic) for continuing operations: ₹0.10

Year-to-Date Standalone (April 1, 2026 - September 30, 2026):

  • Revenue from Operations: ₹1,258.73 lakhs
  • Profit Before Tax: ₹263.57 lakhs
  • Total Tax Expense: ₹104.61 lakhs (Current Tax: ₹29.50 lakhs, Deferred Tax: ₹75.10 lakhs)
  • Profit After Tax: ₹158.96 lakhs (implied)

Asset & Liability Position (Standalone as of September 30, 2026):

  • Property, Plant and Equipment: ₹199.04 lakhs
  • Capital Work-in-Progress: ₹173.89 lakhs
  • Other Intangible Assets: ₹2,223.04 lakhs
  • Non-Current Investments: ₹272.31 lakhs
  • Total Assets: Not fully summated in provided data.
  • Equity Share Capital: ₹1,148.73 lakhs
  • Other Equity: ₹7,211.98 lakhs
  • Borrowings (Non-Current): ₹1,286.85 lakhs
  • Borrowings (Current): ₹71.73 lakhs
  • Other Current Liabilities: ₹6,249.89 lakhs

Dates of Action

  • Board Meeting Date: October 27, 2026 (2:00 PM to 4:30 PM)
  • Financial Results Period: Quarter and Half Year ended September 30, 2026
  • Results Publication Date in Newspapers: October 28, 2026 (Financial Express and Mumbai Lakshadeep)

Parties Involved

  • Company Board of Directors
  • Audit Committee
  • Statutory Auditor: Sarath & Associates, Chartered Accountants
  • Subsidiaries: Cinevista Eagle Plus Media Pvt. Ltd., Chimera Entertainment Pvt. Ltd.
  • Associate: Heritage Productions Pvt. Ltd.
  • Joint Development Partner: K Raheja Corp Real Estate Private Limited

Purpose/Rationale

The filing was made to comply with SEBI Listing Regulations (Regulation 30, 33, and 47) and to inform the exchanges of the company's financial performance.

Financial & Operational Impact (Explicitly Disclosed)

Material Write-offs and Provisions (Approved by Board on September 22, 2026):

  • Write-off of Loans & Advances: ₹238.88 lakhs
  • Chimera Entertainment Private Limited: ₹165.14 lakhs
  • Heritage Production Private Limited: ₹73.74 lakhs
  • 100% Provision for Impairment: ₹199.09 lakhs
  • Impairment of long-term equity investments in subsidiaries/associate (Cinevista Eagle Plus, Chimera Entertainment, Heritage Productions): ₹62.35 lakhs
  • Provision for outstanding loans to Cinevista Eagle Plus Media Pvt. Ltd.: ₹136.74 lakhs
  • These provisions are recognized under Reserves & Surplus in the Standalone Financial Results.
  • The consolidation process under Ind AS 110 fully eliminates these inter-company balances, resulting in a NIL impact on the Consolidated Financial Results.

Segment-wise Revenue (Quarter Ended September 30, 2026):

  • Real Estate Business: ₹507.04 lakhs
  • Media Business: ₹2.73 lakhs

Capital Structure Impact

No change in issued share capital was reported. The paid-up equity share capital remained constant at ₹1,148.73 lakhs.

Cash Flow Implications

Not explicitly quantified in the summary data provided. A cash flow statement was approved but its details are not included in the provided excerpts.

Forward-Looking Commentary

  • The company has entered a Joint Development Agreement with K Raheja Corp Real Estate Private Limited for a plot in Kanjurmarg, Mumbai, and recognizes revenue from this project on a percentage completion basis.
  • The company has launched various YouTube Channels and expects a "decent flow of revenue in coming years as views and subscribers grow."

Notes to Financial Results

1. Results were reviewed by the Audit Committee and approved by the Board on October 27, 2026.

2. Prepared in accordance with Ind AS.

3. The company operates in Media and Real Estate segments.

4. Previous year's figures have been regrouped/reclassified where necessary.

5. Consolidated results include figures from subsidiary companies (Cinevista Eagle Plus Media Pvt. Ltd., Chimera Entertainment Pvt. Ltd.) and associate company (Heritage Productions Pvt. Ltd.) from their unaudited accounts.

6. Details the write-offs and provisions mentioned above.

Auditor's Review

Sarath & Associates issued a limited review report with an emphasis of matter on the write-offs and provisions (Notes 8 & 9). Their conclusion is that nothing has come to their attention to suggest the results contain material misstatements.

Declaration

A declaration pursuant to Regulation 33(2)(a) was provided, confirming the results do not contain any false or misleading statements or figures.