Integrated Filing — IndAS



General information about company
Scrip Code 532387
NSE Symbol PNC
MSEI Symbol NOTLISTED
ISIN INE392B01011
Name of company Pritish Nandy Communications 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 07-Aug-2025   14:00:00
End date and time of board meeting 07-Aug-2025   16:30:00
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 211942000
Other income 1420000
Total income 213362000
2 Expenses
(a) Cost of materials consumed 183189000
(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 11577000
(e) Finance costs 288000
(f) Depreciation, depletion and amortisation expense 761000
(f) Other Expenses
1 Auditor Remuneration 193000 193000
2 Business Promotion Expenses 1795000 1795000
3 Conveyance and motor car expenses 829000 829000
4 Director Sitting Fees 525000 525000
5 Legal, Professional and Consultancy fees 873000 873000
6 Rent Rates and taxes 2463000 2463000
7 Communication Expenses 24000 24000
8 Contract Service Expenses 274000 274000
9 Establishment and Administration expenses 4277000 4277000
10 Insurance Charges 120000 120000
Total other expenses 11373000
Total expenses 207188000
3 Total profit before exceptional items and tax 6174000
4 Exceptional items 0
5 Total profit before tax 6174000
6 Tax expense
7 Current tax 0
8 Deferred tax -1000
9 Total tax expenses -1000
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 6175000
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 6175000
17 Other comprehensive income net of taxes -25000
18 Total Comprehensive Income for the period 6150000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6150000
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 -25000
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 144670000
Face value of equity share capital 10
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 0.43
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 0.43
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) Notes: n1. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 7, 2025. n n2. The Company has received an award of Rs 3.52 crore plus interest of Rs 35 lakh in its favour in the arbitration filed against White Feather Films (Proprietor Sanjay Gupta). White Feather Films has gone in appeal against the award and was directed to deposit an amount of Rs 3 crore by the Bombay High Court, which they failed to do. The Company has filed a petition for execution of the arbitration award. The Bombay High Court has restrained Sanjay Gupta from disposing of, encumbering, alienating, transferring and parting with the possession of or ncreating any third-party rights or interest In his 3 properties in Pune and Khandala valued at Rs 12 crore. The advance of Rs 3.18 crore therefore is considered as fully recoverable. n n3.The Company has initiated proceedings for recovery of an amount of ` 1.5 crore given to Saboo Films Pvt ltd and Bharat Film Works against film rights. Proceedings are ongoing before the City Civil Court and the management considers the same as fully recoverable and hence no provision is made. Legal opinion obtained by the Company supports this. n n4. There are no exceptional and extra-ordinary items. n n5. The Company and one subsidiary PNC Digital Limited operate in a single segment i.e. content. The other subsidiary PNC Wellness Limited operates in the wellness segment. n n6. The figures for the corresponding previous quarters/ last year have been regrouped and reclassified, wherever necessary, to make them comparable. n n7. The financial figures for the quarter ended March 31, 2025 are balancing figures being the difference between audited financial figures in respect of the full financial year and unaudited year to date financial figures upto December 31, 2024. n n8. The statements of unaudited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement principles provided in the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act. 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. n n n n 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 CONTENT SEGMENT 211942000 211942000
2 WELLNESS SEGMENT 0 0
Total Segment Revenue 211942000
Less: Inter segment revenue 0 0
Revenue from operations 211942000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CONTENT SEGMENT 5098000 5098000
2 WELLNESS SEGMENT -56000 -56000
Total Profit before tax 5042000
i. Finance cost 288000 288000
ii. Other Unallocable Expenditure net off Unallocable income -1420000 -1420000
Profit before tax 6174000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CONTENT SEGMENT 961488000 961488000
2 WELLNESS SEGMENT 3463000 3463000
Total Segment Asset 964951000 964951000
Un-allocable Assets 0 0
Net Segment Asset 964951000 964951000
4 Segment Liabilities
Segment Liabilities
1 CONTENT SEGMENT 223099000 223099000
2 WELLNESS SEGMENT 33000 33000
Total Segment Liabilities 223132000 223132000
Un-allocable Liabilities 0 0
Net Segment Liabilities 223132000 223132000
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-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
1 Items not to be reclassified to Profit & loss -25000 -25000
Total Amount of items that will not be reclassified to profit and loss -25000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income -25000