Integrated Filing — IndAS



General information about company
Scrip Code 539056
NSE Symbol IMAGICAA
MSEI Symbol NOTLISTED
ISIN INE172N01012
Name of company IMAGICAAWORLD ENTERTAINMENT 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 08-Aug-2025   17:31:00
End date and time of board meeting 08-Aug-2025   18:20:00
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 1480980000
Other income 32943000
Total income 1513923000
2 Expenses
(a) Cost of materials consumed 103764000
(b) Purchases of stock-in-trade 33178000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3353000
(d) Employee benefit expense 118358000
(e) Finance costs 42649000
(f) Depreciation, depletion and amortisation expense 256638000
(f) Other Expenses
1 Advertisement, sales and marketing expenses 149296000 149296000
2 Other Expenses 353708000 353708000
Total other expenses 503004000
Total expenses 1054238000
3 Total profit before exceptional items and tax 459685000
4 Exceptional items -9931000
5 Total profit before tax 449754000
6 Tax expense
7 Current tax 0
8 Deferred tax 6633000
9 Total tax expenses 6633000
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 443121000
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 443121000
17 Other comprehensive income net of taxes -2248000
18 Total Comprehensive Income for the period 440873000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 5658419000
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 0.78
Diluted earnings (loss) per share from continuing operations 0.78
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 0.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.78
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


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 Parks Division 1310408000 1310408000
2 Hotel Division 170572000 170572000
Total Segment Revenue 1480980000
Less: Inter segment revenue
Revenue from operations 1480980000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Parks Division 425013000 425013000
2 Hotel Division 44388000 44388000
Total Profit before tax 469401000
i. Finance cost 42649000 42649000
ii. Other Unallocable Expenditure net off Unallocable income -23002000 -23002000
Profit before tax 449754000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Parks Division 15506705000 15506705000
2 Hotel Division 1146715000 1146715000
Total Segment Asset 16653420000 16653420000
Un-allocable Assets 1872663000 1872663000
Net Segment Asset 18526083000 18526083000
4 Segment Liabilities
Segment Liabilities
1 Parks Division 5391940000 5391940000
2 Hotel Division 153601000 153601000
Total Segment Liabilities 5545541000 5545541000
Un-allocable Liabilities 0 0
Net Segment Liabilities 5545541000 5545541000
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 Remeasurement of the net defined benefit liability/asset -2248000 -2248000
Total Amount of items that will not be reclassified to profit and loss -2248000
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 -2248000