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 pursuant to SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: October 23, 2026 (commenced at 04:00 PM, concluded at 05:35 PM)

Audit Opinion: Unmodified (Clean) Limited Review Report

Auditor’s Comment: Nothing has come to our attention that causes us to believe the statement contains any material misstatement.

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: ₹2,877.76 (Un-Audited)
  • Q1 FY27: ₹1,728.94 (Un-Audited) | QoQ Change: +66.4%
  • Q2 FY26: ₹169.24 (Un-Audited) | YoY Change: +1600.5%
  • H1 FY27: ₹4,606.70 (Un-Audited)
  • H1 FY26: ₹246.98 (Un-Audited) | YoY Change: +1765.2%
  • FY26 (Audited): ₹2,986.32

Total Income:

  • Q2 FY27: ₹2,877.78 (includes Other Income of ₹0.02)
  • H1 FY27: ₹4,606.72

Net Profit:

  • Q2 FY27: ₹78.03 (Un-Audited)
  • Q1 FY27: ₹133.35 (Un-Audited) | QoQ Change: -41.5%
  • Q2 FY26: ₹36.43 (Un-Audited) | YoY Change: +114.1%
  • H1 FY27: ₹211.38 (Un-Audited)
  • H1 FY26: ₹37.47 (Un-Audited) | YoY Change: +464.2%
  • FY26 (Audited): ₹296.83

EPS (not annualized, Face Value ₹10):

  • Basic & Diluted Q2 FY27: ₹0.02
  • Basic & Diluted H1 FY27: ₹0.06

Other Equity (Reserves and Surplus): ₹(1,805.23) as of 30 September 2026

Cash and Cash Equivalents: ₹64.69 as of 30 September 2026

Debt:

  • Non-current Borrowings: ₹1,068.03 as of 30 September 2026
  • Current Borrowings: ₹0.00 as of 30 September 2026
  • Total Borrowings: ₹1,068.03

Expenses Breakdown [Q2 FY27, ₹ in Lakhs]:

  • Cost of Material Consumed: ₹2,681.63
  • Employee Benefits Expense: ₹25.91
  • Finance Cost: ₹0.40
  • Depreciation and Amortisation: ₹10.06
  • Other Expenses: ₹56.15
  • Total Expenses: ₹2,774.14

Balance Sheet Position [₹ in Lakhs] as at 30 September 2026:

Total Assets: ₹37,683.58

Non-Current Assets: ₹3,809.79 (includes Property, Plant & Equipment: ₹165.71, Capital Work-In-Progress: ₹2,366.17, Intangible Assets Under Development: ₹1,200.55)

Current Assets: ₹33,873.79 (includes Trade Receivables: ₹5,994.66, Other Current Assets: ₹27,813.93, Cash: ₹64.69)

Total Equity: ₹31,739.40 (Equity Share Capital: ₹33,240.00, Reserves and Surplus: ₹(1,805.23), Share Application Money: ₹304.63)

Total Liabilities: ₹5,944.19

Segment-wise Performance:

The Company operates in one reportable segment: Media and Entertainment.

Corporate Actions:

Not Specified

Other Significant Information:

Capital Work-in-Progress: Significant ongoing capex reflected in CWIP of ₹2,366.17 lakhs.

Intangible Assets Under Development: ₹1,200.55 lakhs.

The financial results are available on the Company's website: www.gradientinfotainment.com/financials

Auditor: SUNIT M CHHATBAR & CO, Chartered Accountants (Firm Reg No: 141068W)