1. Unaudited Standalone Financial Results

The Board considered and approved the unaudited standalone financial results for the half year ended September 30, 2026. The Statutory Auditor, Patni Mandhana & Associates, conducted a limited review and issued an unmodified review conclusion. The results were also reviewed and recommended by the Audit Committee.

2. Key Financial Performance (Standalone)

Income Statement (Rs. in lakh):

  • Revenue from operations: ₹2.97 (H1 FY27) vs ₹13.57 (H1 FY26)
  • Other Income: ₹19.06 (H1 FY27) vs ₹7.21 (H1 FY26)
  • Total Income: ₹31.61 (H1 FY27) vs ₹142.94 (H1 FY26)
  • Total Expenses: ₹421.05 (H1 FY27) vs ₹122.25 (H1 FY26)
  • Direct expenses: ₹214.61
  • Employee Benefit Expense: ₹4.45
  • Finance Costs: ₹24.60
  • Depreciation and Amortization: ₹9.92
  • Other Expenses: ₹127.39
  • Profit/(Loss) before tax: (₹104.98) loss (H1 FY27) vs ₹20.69 profit (H1 FY26)
  • Tax Expenses: ₹5.00 (Current Tax)
  • Net (Loss)/Profit for the period: (₹104.98) loss (H1 FY27) vs ₹20.69 profit (H1 FY26)
  • Earnings per share (Basic & Diluted): (₹1.48) (H1 FY27) vs ₹0.29 (H1 FY26)

Balance Sheet (Rs. in lakh as at September 30, 2026):

  • Total Assets: ₹2,531.71
  • Total Equity: ₹1,376.14
  • Equity Share Capital: ₹711.45 (Face value ₹10 per share)
  • Other Equity: ₹124.69
  • Share Application Pending Allotment: ₹540.00
  • Non-Current Liabilities: ₹396.02
  • Current Liabilities: ₹759.55

Cash Flow (Rs. in lakh for H1 FY27):

  • Net cash used in operating activities: (₹36.10)
  • Net cash from investing activities: ₹17.26
  • Net cash from financing activities: ₹14.33
  • Net decrease in cash and cash equivalents: (₹4.51)

3. Delay in Consolidated Financial Results

The company anticipates a delay in submitting its unaudited consolidated financial results for the half year ended September 30, 2026. This is because its subsidiary, M/s. CKM Homecare Solutions Private Limited, has not yet submitted its unaudited financial results for the same period. The company will publish consolidated results separately upon receipt of the requisite data and will inform the stock exchange of the approval date in due course.

4. Trading Window Closure

The trading window for dealing in the company's securities for all Designated Persons, their immediate relatives, and other Insiders has been closed since October 1, 2026. It will remain closed until 48 hours after the declaration of the unaudited consolidated financial results for H1 FY27.

5. Other Information

The company operates in a single segment: "Film development, production, and distribution."

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations.

The figures for previous periods have been regrouped/reclassified for comparability.

Certain balances (trade receivables, trade payables, loans) are subject to confirmation and consequential adjustments.

The above information is also available on the company's website www.zinema.co.in.