Integrated Filing — IndAS



General information about company
Scrip Code 532324
NSE Symbol CINEVISTA
MSEI Symbol NOTLISTED
ISIN INE039B01026
Name of company CINEVISTA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 01-Aug-2025   14:00:00
End date and time of board meeting 01-Aug-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 46294000
Other income 5000
Total income 46299000
2 Expenses
(a) Cost of materials consumed 16821000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 6670000
(e) Finance costs 9026000
(f) Depreciation, depletion and amortisation expense 510000
(f) Other Expenses
1 Rent Rates & Taxes 999000 999000
2 Professional Fees 156000 156000
3 Selling & Distribution Exps 515000 515000
4 Office & Admin Expenses 840000 840000
5 Listing & Compliance exp 827000 827000
Total other expenses 3337000
Total expenses 36364000
3 Total profit before exceptional items and tax 9935000
4 Exceptional items 0
5 Total profit before tax 9935000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 9935000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 9935000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 9935000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9935000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 114873000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0
Diluted earnings (loss) per share from continuing operations 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0
Diluted earnings (loss) per share from continuing and discontinued operations 0
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.tThe above is an extract of the detailed format of Consolidated audited Financial Results that will be filed with the Stock Exchanges under regulations of 33 of SEBI(Listing and Disclosure Requirements n Regulations, 2015) The detailed Financial Results and these extracts were reviewed by the audit ncommittee and approved at the meeting of the Board of Directors of the Company held on 30-6-2025. nThe full format of the statement of Consolidated Results will be available on the Company's website (www.cinevistaas.com), and on the website of National Stock Exchange of n India (www.nseindia.com) & BSE Limited (www.bseindia.com) n n2.tThe statement has been prepared in accordance with the Companies (Indian Accounting Standard) nRules, 2015 (Ind AS) prescribed under section 133 of the Company's Act, 2013 and other recognised naccounting practices and policies to the extent applicable. n n3.tThe Company has recognised revenue from its Media Business and Real Estate Business during n the year. The Company has disclosed the segment reporting as per Accounting Standard AS-108 of ICAI. n n4.tPrevious year's figures have been regrouped/reclassifed wherever necessary. n5.t The Company has diversified into Real Estate Business and has entered into a Joint Development n Agreement with K Raheja Corp Real Estate Private Limited on the plot of land situated at Kanjurmarg, n Mumbai. The Company has recognised the revenues from this project as per Ind AS 115 on n 'Percentage Completion Method'. n n6.tThe Company has launched various Youtube Channels and has created Content from which it expects ndecent flow of revenue in coming years as views and subscribers grow in size, on these channels. n n7.tThe Consolidated Profit and Loss includes figures of subsidiary companies i.e. Cinevista Eagle Plus Media Pvt. Ltd. and Chimera Entertainment Pvt. Ltd. and Associate Company - Heritage Productions Pvt. Ltd. n which are taken from audited accounts of the said companies. n



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate business 46138000 46138000
2 Media business 156000 156000
Total Segment Revenue 46294000
Less: Inter segment revenue 0 0
Revenue from operations 46294000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate business 21190000 21190000
2 Media business -2021000 -2021000
Total Profit before tax 19169000
i. Finance cost 9026000 9026000
ii. Other Unallocable Expenditure net off Unallocable income 208000 208000
Profit before tax 9935000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate business 1060549000 1060549000
2 Media business 47163000 47163000
Total Segment Asset 1107712000 1107712000
Un-allocable Assets 346995000 346995000
Net Segment Asset 1454707000 1454707000
4 Segment Liabilities
Segment Liabilities
1 Real Estate business 682652000 682652000
2 Media business 10623000 10623000
Total Segment Liabilities 693275000 693275000
Un-allocable Liabilities 761432000 761432000
Net Segment Liabilities 1454707000 1454707000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1.tThe above is an extract of the detailed format of Consolidated audited Financial Results that nwill be filed with the Stock Exchanges under regulations of 33 of SEBI(Listing and Disclosure Requirements n Regulations, 2015) The detailed Financial Results and these extracts were reviewed by the audit ncommittee and approved at the meeting of the Board of Directors of the Company held on 30-6-2025. n The full format of the statement of Standalone and Consolidated Results will be available on the n Company's website (www.cinevistaas.com), and on the website of National Stock Exchange of n India (www.nseindia.com) & BSE Limited (www.bseindia.com) n n2.tThe statement has been prepared in accordance with the Companies (Indian Accounting Standard) nRules, 2015 (Ind AS) prescribed under section 133 of the Company's Act, 2013 and other recognised naccounting practices and policies to the extent applicable. n n3.tThe Company has recognised revenue from its Media Business and Real Estate Business during n the year. The Company has disclosed the segment reporting as per Accounting Standard AS-108 of ICAI. n n4.tPrevious year's figures have been regrouped/reclassifed wherever necessary. n5.tThe Company has diversified into Real Estate Business and has entered into a Joint Development n Agreement with K Raheja Corp Real Estate Private Limited on the plot of land situated at Kanjurmarg, n Mumbai. The Company has recognised the revenues from this project as per Ind AS 115 on n 'Percentage Completion Method'. n n6.tThe Company has launched various Youtube Channels and has created Content from which it expects ndecent flow of revenue in coming years as views and subscribers grow in size, on these channels. n n7.tThe Consolidated Profit and Loss includes figures of subsidiary companies i.e. Cinevista Eagle Plus Media n Pvt. Ltd. and Chimera Entertainment Pvt. Ltd. and Associate Company - Heritage Productions Pvt. Ltd. n which are taken from audited accounts of the said companies. n



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income