Financial Results Overview

The unaudited financial results were signed by Mrs. Puja Vashu Bhagnani, Managing Director of the Company, and include both standalone and consolidated financial statements. The results were subjected to limited review by the statutory auditors, D S M R & CO (Firm Reg. No. 128085W).

Subsidiary Information

The consolidated financial results include the following subsidiaries:

  • Foreign Subsidiary: Modern Production FZ LLC, UAE
  • Indian Subsidiary: Pooja Leisure and Lifestyle (Partnership Firm)

The subsidiaries reported total revenues of ₹239.21 lakhs, total profit after tax of ₹17.28 lakhs, and total comprehensive income of ₹12.67 lakhs for the quarter ended 30th June, 2026. Management certified that these interim financial results are not material to the Group.

Capital Investment

The company made a contribution of ₹10,09,08,600 (Indian Rupees Ten Crores Nine Lakhs Eight Thousand and Six Hundred Only) towards subscription of 4419 shares of Modern Productions FZ LLC at a face value of AED 100 each with a premium of AED 781 per share.

Accounting Notes

1. The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013.

2. The Code on Social Security, 2020 was implemented nationwide on November 21, 2025. As the company's headcount remains below the statutory limit of 10 employees, no provision for gratuity is required under Section 53 of the Code.

3. Other Income for the quarter and year ended 31.03.2026 includes ₹246.89 lakhs from sundry credit balance write-back of long-standing trade payables no longer payable.

4. The figures for the quarter ended 31st March, 2026 are balancing figures between audited annual figures and published year-to-date figures.

5. Previous period's/year's figures have been regrouped/reclassified where necessary.

Auditor's Review

The independent auditors, D S M R & CO, conducted their review in accordance with Standard on Review Engagements (SRE) 2410 and concluded that nothing came to their attention that causes them to believe the financial statements contain any material misstatement. The review provides moderate assurance but is substantially less in scope than a full audit.