Integrated Filing — IndAS



General information about company
Scrip Code 532382
NSE Symbol BALAJITELE
MSEI Symbol NOTLISTED
ISIN INE794B01026
Name of company Balaji Telefilms Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 03-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-Jul-2025   17:15:00
End date and time of board meeting 03-Jul-2025   23:25:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 662506000 4530892000
Other income 102620000 144364000
Total income 765126000 4675256000
2 Expenses
(a) Cost of materials consumed 886339000 2778104000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -369643000 661231000
(d) Employee benefit expense 90483000 338585000
(e) Finance costs 1695000 33738000
(f) Depreciation, depletion and amortisation expense 17376000 75340000
(f) Other Expenses
1 Marketing and Distribution Expense 49787000 301139000
2 Electricity expenses 0 0
3 Repairs and maintenance - Others 0 0
4 Insurance 0 0
5 Legal and professional charges 0 0
6 Security and housekeeping expenses 0 0
7 Travelling and conveyance expenses 0 0
8 Expenditure on corporate social responsibility 0 0
9 Directors sitting fees 0 0
10 Miscellaneous expenses 196447000 589088000
Total other expenses 246234000 890227000
Total expenses 872484000 4777225000
3 Total profit before exceptional items and tax -107358000 -101969000
4 Exceptional items 0 0
5 Total profit before tax -107358000 -101969000
6 Tax expense
7 Current tax -98000000 0
8 Deferred tax -949650000 -947720000
9 Total tax expenses -1047650000 -947720000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 940292000 845751000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 940292000 845751000
17 Other comprehensive income net of taxes 2957000 3142000
18 Total Comprehensive Income for the period 943249000 848893000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 938731000 870805000
Total profit or loss, attributable to non-controlling interests 1561000 -25052000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 935774000 867661000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1561000 -25052000
21 Details of equity share capital
Paid-up equity share capital 239177000 239177000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.07 8.61
Diluted earnings (loss) per share from continuing operations 9.01 8.59
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.07 8.61
Diluted earnings (loss) per share from continuing and discontinued operations 9.01 8.59
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 102271000
Capital work-in-progress 8105000
Investment property
Goodwill 32099000
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 77538000
Trade receivables, non-current
Loans, non-current 11613000
Other non-current financial assets 181004000
Total non-current financial assets 270155000
Deferred tax assets (net) 1022972000
Other non-current assets 1163651000
Total non-current assets 2599253000
2 Current assets
Inventories 1347831000
Current financial asset
Current investments 1665962000
Trade receivables, current 925135000
Cash and cash equivalents 114764000
Bank balance other than cash and cash equivalents 5117000
Loans, current 14926000
Other current financial assets 67654000
Total current financial assets 2793558000
Current tax assets (net)
Other current assets 1271638000
Total current assets 5413027000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 8012280000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 239177000
Other equity 6333577000
Total equity attributable to owners of parent 6572754000
Non controlling interest -23267000
Total equity 6549487000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 13053000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 13053000
Current liabilities
Current financial liabilities
Borrowings, current 71337000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 51228000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 727511000
Total Trade payable 778739000
Other current financial liabilities 6900000
Total current financial liabilities 856976000
Other current liabilities 587059000
Provisions, current 5705000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1449740000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1462793000
Total equity and liabilites 8012280000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Commissioned Programs 883420000 2380237000
2 Films 435360000 1827327000
3 Digital 337457000 533128000
Total Segment Revenue 1656237000 4740692000
Less: Inter segment revenue -61267000 -61267000
Revenue from operations 1717504000 4950493000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Commissioned Programs -29238000 121331000
2 Films -53136000 41022000
3 Digital -118555000 -193125000
Total Profit before tax -200929000 -30772000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 28439000 28439000
Profit before tax -229368000 -101969000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Commissioned Programs 825877000 825877000
2 Films 1652476000 1652476000
3 Digital 2282580000 2282580000
Total Segment Asset 4760933000 4760933000
Un-allocable Assets 3251347000 3251347000
Net Segment Asset 8012280000 8012280000
4 Segment Liabilities
Segment Liabilities
1 Commissioned Programs 486819000 486819000
2 Films 507419000 507419000
3 Digital 387083000 387083000
Total Segment Liabilities 1381321000 1381321000
Un-allocable Liabilities 81327000 81327000
Net Segment Liabilities 1462648000 1462648000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the post employment benefit obligations (loss) / gain 4075000 4333000
Total Amount of items that will not be reclassified to profit and loss 4075000 4333000
2 Income tax relating to items that will not be reclassified to profit or loss 1118000 1191000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 2957000 3142000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -101969000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 33738000
Adjustments for decrease (increase) in inventories 665341000
Adjustments for decrease (increase) in trade receivables, current 212238000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -305437000
Adjustments for decrease (increase) in other non-current assets 549065000
Adjustments for other financial assets, non-current -160780000
Adjustments for other financial assets, current 43029000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -304180000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -306783000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 178288000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current -5014000
Adjustments for other financial liabilities, current 1168000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 76367000
Adjustments for fair value losses (gains) -8415000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -22162000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 646463000
Net cash flows from (used in) operations 544494000
Dividends received 0
Interest paid 27202000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 517292000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 40368000
Purchase of property, plant and equipment 42309000
Proceeds from sales of investment property 200737000
Purchase of investment property 1615064000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 48925000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 1254000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -197000
Net cash flows from (used in) investing activities -1366286000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 1306800000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 10402000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 715798000
Payments of lease liabilities 24095000
Dividends paid 0
Interest paid 5030000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7796000
Net cash flows from (used in) financing activities 580075000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -268919000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -268919000
Cash and cash equivalents cash flow statement at beginning of period 383683000
Cash and cash equivalents cash flow statement at end of period 114764000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells LLP Yes 31-Jul-2027