Colorchips New Media Limited's Board of Directors held a meeting on 14th November, 2026 from 4:00 PM to 5:00 PM. The Board approved two key items:

1. The Unaudited Financial Results of the Company for the Second Quarter and Half Year ended 30th September, 2026.

2. The Limited Review Report of the Statutory Auditors, Pavan & Associates, on these Financial Results, prepared under Regulation 33 of the SEBI Listing Regulations.

Financial Results Overview (Standalone, All amounts in ₹ lakhs)

The company reported continued financial challenges across all periods presented.

Quarter Ended 30th September 2026 (Q2 FY27):

  • Net Sales/Income from Operations: ₹0.54 lakh (compared to ₹2.19 lakh in Q1 FY27 and ₹14.04 lakh in Q2 FY26)
  • Total Income: ₹0.54 lakh
  • Total Expenses: ₹52.72 lakh (comprising Employee Benefits: ₹20.48 lakh, Depreciation: ₹21.79 lakh, Finance Cost: ₹0.16 lakh, Other Expenses: ₹10.29 lakh)
  • Loss from Operations before other income: ₹(52.17) lakh
  • Net Loss for the quarter: ₹(52.17) lakh
  • Basic and Diluted EPS: ₹(0.31) per share (face value ₹10)

Half Year Ended 30th September 2026 (H1 FY27):

  • Net Sales/Income from Operations: ₹2.73 lakh (compared to ₹26.15 lakh in H1 FY26)
  • Total Income: ₹2.73 lakh
  • Total Expenses: ₹90.99 lakh (comprising Employee Benefits: ₹23.21 lakh, Depreciation: ₹43.57 lakh, Finance Cost: ₹0.20 lakh, Other Expenses: ₹24.01 lakh)
  • Loss from Operations before other income: ₹(88.26) lakh
  • Net Loss for the half year: ₹(88.26) lakh
  • Basic and Diluted EPS: ₹(0.50) per share (face value ₹10)

Comparative Performance:

  • The Net Loss for H1 FY27 (₹88.26 lakh) represents an improvement from the Full Year FY26 Net Loss of ₹(162.43) lakh
  • However, performance deteriorated compared to H1 FY26 Net Loss of ₹(97.28) lakh

Balance Sheet Position (As at 30th September 2026)

Assets (Total: ₹2,044.46 lakh):

  • Non-current Assets: ₹1,900.11 lakh (Fixed Assets: ₹895.11 lakh, Non-current Investments: ₹1,005.00 lakh)
  • Current Assets: ₹144.35 lakh (Trade Receivables: ₹13.82 lakh, Cash & Cash Equivalents: ₹8.12 lakh, Short-term Loans & Advances: ₹107.34 lakh, Other Current Assets: ₹15.07 lakh)

Equity and Liabilities (Total: ₹2,044.46 lakh):

  • Shareholders' Funds: ₹1,703.81 lakh (Share Capital: ₹1,700.99 lakh, Reserves & Surplus: ₹2.82 lakh)
  • Non-current Liabilities: ₹6.99 lakh (Deferred Tax Liabilities)
  • Current Liabilities: ₹333.67 lakh (Trade Payables: ₹325.80 lakh, Other Current Liabilities: ₹5.48 lakh, Short-term Provisions: ₹2.39 lakh)

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net Cash from Operating Activities: ₹6.91 lakh
  • Net Cash used in Investing Activities: ₹(9.80) lakh (Purchase of Fixed Assets)
  • Net Cash used in Financing Activities: ₹0.00 lakh
  • Net decrease in Cash and Cash Equivalents: ₹(2.89) lakh
  • Cash and Cash Equivalents at period end: ₹8.12 lakh (down from ₹11.01 lakh at beginning of period)

Additional Notes

1. The financial results have been prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting).

2. The company's business activity falls within a single segment: Entertainment.

3. The financial results were reviewed by the statutory auditor, Pavan & Associates (FRN: 012132S), who issued a limited review report stating that nothing came to their attention causing them to believe the statement contains any material misstatement.

4. Paid-up equity share capital remained unchanged at ₹1,700.99 lakh (face value ₹10 per share) across all periods.

5. The company adopted Indian Accounting Standards (Ind AS) from 1st April, 2017.