Key Quantitative Figures

Financial Results for Quarter Ended September 30, 2026:

  • Total Income: ₹17.11 lakhs (Quarter), ₹46.65 lakhs (Half-year)
  • Motion Pictures Business: ₹0.59 lakhs (Quarter), ₹26.83 lakhs (Half-year)
  • Consultancy Services: ₹15.75 lakhs (Quarter), ₹16.50 lakhs (Half-year)
  • Other Income: ₹0.77 lakhs (Quarter), ₹3.32 lakhs (Half-year)
  • Net Profit/(Loss): ₹1.79 lakhs profit (Quarter), ₹6.46 lakhs profit (Half-year)
  • Earnings Per Share: Basic and Diluted EPS of ₹0.0002 for quarter
  • Paid-up Equity Share Capital: ₹9,800.00 lakhs

Balance Sheet Position as of September 30, 2026:

  • Total Assets: ₹4,927.98 lakhs
  • Non-current Assets: ₹3,214.00 lakhs (including Capital Work-in-progress ₹192.24 lakhs, Other financial assets ₹3,000.44 lakhs)
  • Current Assets: ₹1,713.98 lakhs (including Loans ₹467.10 lakhs, Other financial assets ₹718.28 lakhs)
  • Total Equity: ₹4,390.91 lakhs
  • Current Liabilities: ₹530.74 lakhs (including Borrowings ₹300.00 lakhs)

Cash Flow for Half-Year Ended September 30, 2026:

  • Net Cash from Operating Activities: (₹40.49) lakhs outflow
  • Net Cash from Investing Activities: (₹78.67) lakhs outflow
  • Net Cash from Financing Activities: ₹0
  • Net Decrease in Cash: (₹119.17) lakhs
  • Cash & Cash Equivalents at end: ₹90.93 lakhs

Auditor Qualifications

Statutory auditor S M M P & Company issued qualified review report citing three key issues:

1. Unregularized Loans: ₹467.10 lakhs in interest-free loans to three parties without proper documentation

2. Unprovided Doubtful Debts: ₹2,218.28 lakhs advance/deposit to SKM Real Infra Limited (under IBC resolution)

3. Unprovided Security Deposit: ₹1,500 lakhs to Shree Ram Urban Infrastructure Limited (under liquidation)

Total potential overstatement of profit: ₹4,185.38 lakhs

Director Reappointments

Board approved reappointment of two Independent Directors for second five-year terms:

1. Mr. Jitendra Balwansinh Chaudhary (DIN: 09462142) - Non-Executive Independent Director with 35+ years experience in film sound design

2. Ms. Aarti Bagdi (DIN: 03636070) - Non-Executive Independent Director with 20+ years experience in film making

Both reappointments effective from January 24, 2027, subject to shareholder approval via postal ballot.

Fund Utilization

Company raised ₹19.98 crore through preferential issue on October 6, 2025, fully utilized as follows:

  • General Corporate Purpose: ₹4.95 crore (25%)
  • Marathi Movies Content Library: ₹4.00 crore
  • Hindi Movies Content: ₹3.00 crore
  • Music Content: ₹4.00 crore
  • Working Capital: ₹3.85 crore

No deviation or variation in fund utilization reported.

Additional Information

  • Board meeting duration: 4:00 PM to 4:30 PM
  • Financial results and documents uploaded to company website and BSE
  • Predecessor auditor: S K H D & Associates (completed tenure September 24, 2026)
  • Company shifting focus from wellness activities to films, media and TV channel business