Meeting Details
The board meeting was held on November 6, 2026, at the company's registered office at A 37, Capital Commercial Centre, Near Sanyas Ashram, Opp Townhall, Ashram Road, Ahmedabad, Gujarat, India, 380009. The meeting commenced at 04:00 PM and concluded at 04:30 PM.
Financial Results Summary
Quarterly Performance (Rs. in lakhs)
- Quarter Ended September 30, 2026: Revenue from Operations ₹62.22, Total Income ₹62.22, Profit Before Tax ₹44.45, Net Profit ₹40.80
- Quarter Ended June 30, 2026: Revenue from Operations ₹1.97, Total Income ₹32.21, Profit Before Tax ₹10.41, Net Profit ₹10.41
- Quarter Ended September 30, 2025: Revenue from Operations ₹70.55, Total Income ₹70.55, Profit Before Tax ₹58.57, Net Profit ₹58.57
Half-Yearly Performance (Rs. in lakhs)
- Six Months Ended September 30, 2026: Total Income ₹94.43, Profit Before Tax ₹54.86, Net Profit ₹51.21
- Six Months Ended September 30, 2025: Total Income ₹102.21, Profit Before Tax ₹74.45, Net Profit ₹74.45
Key Financial Metrics
- Finance Costs: Q2 FY2026: ₹11.66, Q1 FY2026: ₹10.44, Q2 FY2025: ₹9.18
- Depreciation and Amortization: Q2 FY2026: ₹0.68, Q1 FY2026: ₹0.04, Q2 FY2025: ₹0.03
- Tax Expenses: Q2 FY2026: ₹3.65 (Current Tax)
Earnings Per Share (Not Annualized)
- Basic EPS: Q2 FY2026: ₹0.54, Q1 FY2026: ₹0.17, Q2 FY2025: ₹0.98
- Diluted EPS: Q2 FY2026: ₹0.54, Q1 FY2026: ₹0.17, Q2 FY2025: ₹0.98
- Half-Year EPS: FY2026: ₹0.68 basic and diluted, FY2025: ₹1.25 basic and diluted
Balance Sheet Position (As at September 30, 2026)
- Total Assets: ₹2,393.66 lakhs (Previous: ₹931.45 lakhs as at March 31, 2026)
- Non-Current Assets: ₹1,368.07 lakhs (including Property, Plant and Equipment ₹471.30, Investments ₹534.35, Loans ₹226.00)
- Current Assets: ₹1,025.59 lakhs (including Cash and cash equivalents ₹458.63, Trade Receivable ₹149.00)
- Equity: ₹2,335.04 lakhs (Share Capital ₹752.75, Reserves & Surplus ₹1,582.29)
- Current Liabilities: ₹58.62 lakhs
Cash Flow Statement (Six Months Ended September 30, 2026)
- Operating Activities: Net cash used ₹450.97 lakhs
- Investing Activities: Net cash used ₹807.43 lakhs
- Financing Activities: Net cash generated ₹1,401.18 lakhs (mainly from Increase in Share Capital and Securities Premium ₹1,409.14)
- Net Increase in Cash: ₹142.78 lakhs
- Cash Position: Opening ₹315.85 lakhs, Closing ₹458.64 lakhs
Business Update
The company produced two movies during the quarter: "Chatni" and "Chor no 1". The company has obtained censor certificates for release of these movies in quarter 2. Marketing and production costs have been shown as Intangible Asset in the balance sheet as per AS 26. There is no certainty about the revenue of the movies. Revenue will be recognized in the next quarter based on actual revenue generation in theatres, and accordingly the intangible asset will be amortized.