Key Financial Results (Standalone)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹0.13 lakh
  • Total Expenses: ₹288.83 lakh
  • Loss from Operations before Exceptional Items: ₹(262.44) lakh
  • Exceptional Items (Gain on Disposal of Subsidiary): ₹500.00 lakh
  • Net Loss for the period: ₹(262.44) lakh
  • Earnings per share (Basic & Diluted): ₹(174.96)

Year Ended March 31, 2026:

  • Revenue from Operations: ₹1.30 lakh
  • Total Expenses: ₹263.74 lakh
  • Loss from Operations before Exceptional Items: ₹(14.57) lakh
  • Exceptional Items (Gain on Disposal of Subsidiary): ₹500.00 lakh
  • Net Loss for the year: ₹(9.57) lakh
  • Earnings per share (Basic & Diluted): ₹(6.38)

Key Financial Results (Consolidated)

Year Ended March 31, 2026:

  • Net Loss for the year: ₹(282.13) lakh
  • Earnings per share (Basic & Diluted): ₹(188.09)

Balance Sheet Position (as at March 31, 2026)

Standalone:

  • Total Assets: ₹4.17 lakh
  • Cash and Cash Equivalents: ₹4.07 lakh
  • Equity Share Capital: ₹15.00 lakh
  • Other Equity: ₹(749.69) lakh (negative)
  • Total Equity: ₹(734.69) lakh (negative)
  • Borrowings (Non-current): ₹103.03 lakh
  • Borrowings (Current): ₹576.40 lakh
  • Total Current Liabilities: ₹635.83 lakh

Subsidiary Disposal

On December 10, 2025, the Board approved transfer of 50,000 equity shares (entire shareholding) of AHA Parks Limited to AHA Holdings Private Limited for consideration of ₹5 lakhs. This resulted in gain on disposal of subsidiary of ₹500.00 lakh, presented as exceptional item. The subsidiary was de-consolidated effective December 10, 2025.

Corporate Actions

Preferential Allotment:

  • Board recommended issue of up to 40,00,000 equity shares of face value ₹10 each to Northvale Capital Partners Private Limited, Singapore at issue price of ₹10 per share
  • Approved by shareholders at EOGM on January 27, 2026
  • Received regulatory approvals from BSE and SEBI (SAST Regulations) on May 8, 2026
  • Completed allotment of 40,00,000 equity shares aggregating ₹4 crores on May 21, 2026

Overseas Acquisition:

  • Board recommended acquisition of 22,01,680 equity shares (100% stake) in E-Tunnel Inc., South Korea on share swap basis
  • Approved by shareholders at EOGM on January 27, 2026
  • Received regulatory approvals from BSE and SEBI (SAST Regulations) on May 8, 2026
  • Completed issuance of 26,64,03,280 equity shares aggregating ₹266.40 crores on share swap basis for 100% acquisition on May 21, 2026

Share Purchase Agreement

On December 22, 2025, Board approved execution of Share Purchase Agreement between Promoters (AHA Holdings Private Limited) and Northvale Capital Partners Private Limited, Singapore for acquisition of 90,000 equity shares of the Company.

Additional Information

  • Company operates in single segment: film making, producing, exhibiting, distributing, renting, and exploiting cinematography and television films
  • Board meeting commenced at 4:30 PM and concluded at 5:45 PM on May 26, 2026