Integrated Filing — IndAS



General information about company
Scrip Code 532748
NSE Symbol PFOCUS
MSEI Symbol NOTLISTED
ISIN INE367G01038
Name of company Prime Focus 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-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 Single segment
Description of single segment Post Production
Start date and time of board meeting 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-2025   17:00:00
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 10231468000
Other income 1669843000
Total income 11901311000
2 Expenses
(a) Cost of materials consumed 0
(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 5877205000
(e) Finance costs 1138482000
(f) Depreciation, depletion and amortisation expense 1333027000
(f) Other Expenses
1 Employee stock option expense 17634000 17634000
2 Technician fees 203045000 203045000
3 Technical service cost 428621000 428621000
4 Other expenses 1262168000 1262168000
Total other expenses 1911468000
Total expenses 10260182000
3 Total profit before exceptional items and tax 1641129000
4 Exceptional items 0
5 Total profit before tax 1641129000
6 Tax expense
7 Current tax 101271000
8 Deferred tax 435259000
9 Total tax expenses 536530000
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 1104599000
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 1104599000
17 Other comprehensive income net of taxes -1034404000
18 Total Comprehensive Income for the period 70195000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 618518000
Total profit or loss, attributable to non-controlling interests 486081000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7955000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 62240000
21 Details of equity share capital
Paid-up equity share capital 309937000
Face value of equity share capital 1
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 2.05
Diluted earnings (loss) per share from continuing operations 2.02
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 2.05
Diluted earnings (loss) per share from continuing and discontinued operations 2.02
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 to Consolidated Unaudited Financial Results for the quarter ended June 30, 2025 n n1.The statement of consolidated unaudited financial results for the quarter ended June 30, 2025 have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on August 13, 2025. The Statutory Auditors of Prime Focus Limited ('the Company' or 'the Holding company') and its subsidiaries (collectively referred as 'the Group') have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. n n2.The statement of consolidated unaudited financial results of the Group have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India and in terms of the Regulation. n n3.The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date figures up to the quarter ended December 31, 2024. n n4.The Board of Directors, at its meeting held on July 3, 2025, approved a preferential issue of up to 46,26,69,444 fully paid-up equity shares of face value Re. 1 each (“Equity Shares”) at an issue price of Rs. 120 per Equity Share (including a premium of Rs. 119), aggregating up to Rs. 5,55,203 Lakhs. The consideration comprises Rs. 39,053 Lakhs in cash and the balance by way of non-cash consideration through the allotment of equity shares of the Company in consideration for equity shares of a subsidiary, based on a swap ratio of for every 100 share of the subsidiary, 2,561 shares of the Company being allotted. The preferential issue was approved by the shareholders at the Extraordinary General Meeting held on July 26, 2025, and is subject to receipt of necessary regulatory approvals. n n5. On July 26, 2023, the Company and Mr. Namit Malhotra (one of the promoters of the Company) filed a suit before the Honorable High Court of Bombay, against Reliance Alpha Services Private Limited (RASPL) and others, inter alia with respect to: (a) the notices received from RASPL demanding a sum of Rs. 35,379 Lakhs and to invoke the personal guarantee issued by Mr. Namit Malhotra in the event of non-payment by the Company; and (b) the non-completion and breach of the business transfer agreement dated November 19, 2014 by Reliance Mediaworks Limited and Reliance Land Private Limited, pursuant to which, the aforesaid loan agreement of February 25, 2019 was executed. The matter is yet to be listed. Further on August 29, 2023, the Company has received a notice that a petition has been filed before National Company Law Tribunal, Mumbai Bench (NCLT), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (as amended) with respect to alleged breach of the loan agreement of February 25, 2019, by the Company and demanding a sum of Rs. 35,379 Lakhs. The matter is currently sub judice with NCLT, Mumbai and remained status quo as on June 30, 2025. n n6. Operating segments are reported in a manner consistent with internal reporting provided to the Chief Operating Decision Maker (CODM) (i.e. the Board of Directors) of the Group. The CODM is responsible for allocating resources and assessing performances of the operating segments of the Group. The Group is mainly engaged in operating as integrated post-production setup. The CODM decides on allocation of the resources to the business taking a holistic view of the entire setup and hence it is considered as representing a single operating segment as per IND AS 108 “Segment Reporting”. n n7. The group had carried out impairment assessment and recorded Rs. 17,574.77 Lakhs for impairment of intangible asset that was decommissioned and Rs. 20,442.94 Lakhs for impairment of financial assets. These were recorded as exceptional item in the Statement of Consolidated Audited Financial Results for the previous year and quarter ended March 31, 2025. n n8. The above unaudited consolidated financial results of the Group are available on the Company's and stock exchanges websites (www.primefocus.com), BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. n ntt nFor and on behalf of the Board of Directors n n n nNaresh Malhotra nDIN No. 00004597 nChairman and Whole-time Director n nPlace: Mumbai nDate: August 13, 2025



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
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 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -1034404000 -1034404000
Total Amount of items that will be reclassified to profit and loss -1034404000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1034404000