Integrated Filing — IndAS



General information about company
Scrip Code 533261
NSE Symbol EROSMEDIA
MSEI Symbol NOTLISTED
ISIN INE416L01017
Name of company EROS INTERNATIONAL MEDIA 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 22-Sep-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Sep-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 Single segment
Description of single segment The Company operates on a single reportable segment, which is co-production, acquisition and distribution of Indian language films in multiple formats, being governed by similar risks and returns, forming the primary business segment. Accordingly, no segment information has been submitted as a part of the quarterly financial results presented.
Start date and time of board meeting 22-Sep-2025   16:00:00
End date and time of board meeting 22-Sep-2025   20:00:00
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 Statement on impact of audit qualification



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 119800000 632200000
Other income 499700000 2532800000
Total income 619500000 3165000000
2 Expenses
(a) Cost of materials consumed 73200000 657000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 30100000 146700000
(e) Finance costs 20800000 106400000
(f) Depreciation, depletion and amortisation expense 600000 3200000
(f) Other Expenses
1 Other Expenses 804300000 1062500000
Total other expenses 804300000 1062500000
Total expenses 929000000 1975800000
3 Total profit before exceptional items and tax -309500000 1189200000
4 Exceptional items 0 0
5 Total profit before tax -309500000 1189200000
6 Tax expense
7 Current tax -83700000 39000000
8 Deferred tax 0 0
9 Total tax expenses -83700000 39000000
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 -225800000 1150200000
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 -225800000 1150200000
17 Other comprehensive income net of taxes -20300000 292900000
18 Total Comprehensive Income for the period -246100000 1443100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 959100000 959100000
Face value of equity share capital 0 0
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 -2.35 11.99
Diluted earnings (loss) per share from continuing operations -2.35 11.99
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 -2.35 11.99
Diluted earnings (loss) per share from continuing and discontinued operations -2.35 11.99
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 22000000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 2161800000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 10539500000
Other non-current financial assets 11800000
Total non-current financial assets 10551300000
Deferred tax assets (net) 36600000
Other non-current assets 137400000
Total non-current assets 12909100000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 3788700000
Cash and cash equivalents 16200000
Bank balance other than cash and cash equivalents 2800000
Loans, current 10100000
Other current financial assets 392100000
Total current financial assets 4209900000
Current tax assets (net) 0
Other current assets 217100000
Total current assets 4427000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17336100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 959100000
Other equity 6695600000
Total equity attributable to owners of parent 7654700000
Non controlling interest 7500000
Total equity 7662200000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2195000000
Total Trade payable 2195000000
Other non-current financial liabilities 2500000
Total non-current financial liabilities 2197500000
Provisions, non-current 21500000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 59100000
Total non-current liabilities 2278100000
Current liabilities
Current financial liabilities
Borrowings, current 1110100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4405800000
Total Trade payable 4412000000
Other current financial liabilities 802600000
Total current financial liabilities 6324700000
Other current liabilities 625500000
Provisions, current 43300000
Current tax liabilities (Net) 402300000
Deferred government grants, Current 0
Total current liabilities 7395800000
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 9673900000
Total equity and liabilites 17336100000
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)
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-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 Items that will not be reclassified to profit or loss- net of taxes 800000 -400000
2 Items that will be reclassified subsequently to profit or loss -21100000 293300000
Total Amount of items that will not be reclassified to profit and loss -20300000 292900000
2 Income tax relating to items that will not be reclassified to profit or loss 0 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
5 Total Other comprehensive income -20300000 292900000



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 1189200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 101700000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 171600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 31600000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -249700000
Adjustments for other financial assets, current -264300000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1408700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -876800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 608200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 100000
Adjustments for provisions, non-current 3500000
Adjustments for other financial liabilities, current 183200000
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 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -230300000
Other adjustments for non-cash items -2046300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1158800000
Net cash flows from (used in) operations 30400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -2100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 32500000
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 450000000
Purchase of property, plant and equipment 200000
Proceeds from sales of investment property 0
Purchase of investment property 0
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 0
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 4800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 6400000
Net cash flows from (used in) investing activities 461000000
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 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 780700000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 70300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -851000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -357500000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 293300000
Net increase (decrease) in cash and cash equivalents -64200000
Cash and cash equivalents cash flow statement at beginning of period 80400000
Cash and cash equivalents cash flow statement at end of period 16200000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Disclaimer of 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
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 Haribhakati and Co LLP Yes 31-Jul-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3165000000 3165000000
2 Total Expenditure 1975800000 1975800000
3 Net Profit/(Loss) 1189200000 1189200000
4 Earnings Per Share 11.99 11.99
5 Total Assets 17336100000 17336100000
6 Total Liabilities 17336100000 17336100000
7 Net Worth 7654700000 7654700000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Disclaimer of opinion Whether appeared first time Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)


Text Block
Textual Information(1) As stated in Note 6 to the Statement the Parent has long overdue trade receivables from group entities amounting to 15189 Lakh net of payable of 28239 Lakhs from Eros Worldwide FZE formerly known as Eros Worldwide FZ LLC EWW 7448 Lakhs net of payable of 329 Lakhs from Eros International Limited UK and 3246 Lakhs from Eros International USA In As stated in the said note considering the financial position and performance of the aforesaid entities the Parent has made the overall provision of 25884 Lakhs for net trade receivables for expected credit loss as on March 31 2024 Further the Parent has filed application with Reserve Bank of India RBI through Authorized Dealers to condone the delay and not to charge any fine or penalty for delay in realization of outstanding export invoices as also setting off trade payables against trade receivables and permit net remittance due from EWW 15189 Lakhs nPending outcome of the above impact if any on the Statement is currently not ascertainable n
Textual Information(2) The parent company of aforesaid entities ie Eros Media World PLC is committed to continue to support these entities Further based on the future business plan of EWW management is confident of recovery of above dues During the year considering the financial position and performance of the aforesaid entities the company has made overall provisions of 25884 Lakhs for net debit balance for expected credit loss on prudence basis
Textual Information(3) Not Determinable
Textual Information(4) Not Determinable
Textual Information(5) Not Determinable
Textual Information(6) As stated in Note 9 to the Statement as regards non-availability of financial statement of one of the subsidiary company for the reasons stated in the said Note which is not considered for consolidation in the attached Statement which is a non-compliance of Ind AS 110 and Regulation 33 of Listing Regulations as amended Consequently we are unable to determine the impact of such noncompliance on the profit earnings per share for the year ended March 31 2025 and investment in subsidiary reserves and surplus as at March 31 2025
Textual Information(7) Management has concluded that in the absence of reliable financial information consolidation of CYPPL could not be carried out without compromising the integrity and reliability of the Groups consolidated financial statements Accordingly necessary adjustments has been given in the Other Equity and Non-controlling Interests
Textual Information(8) Not Determinable
Textual Information(9) Not Determinable
Textual Information(10) Not Determinable
Textual Information(11) As stated in Note 10 to the Statement the Securities and Exchange Board of India SEBI has passed Interim ExParte order dated June 22 2023 and thereafter Confirmatory Order dated October 13 2023 against which an was appeal filed by the Parent with Securities Appellate Tribunal SAT, which was disposed off with the direction for SEBI to issue Show Cause Notice SCN and to complete investigation in stipulated period of time The Parent is in the process of responding to the SCN after seeking information from SEBI Content advances as on March 31 2025 includes those given to certain parties and aggregating to 101628 Lakhs 3316 Lakhs net of impairment and writeoff which are subject matter of scrutiny and investigation by SEBI alongwith other matters as mentioned in the aforesaid Confirmatory Order n nAs stated in Note 10 to the Statement search operations were also carried out us 37 3 of Foreign Exchange Management Act 1999 at the Registered Office of the Parent by the Enforcement Directorate Mumbai which ended on February 06 2025 nPending completion of proceedings and investigation we are unable to comment on the possible consequential effects thereof if any on the Statement for the year ended March 31 2025 n
Textual Information(12) As on date the Company continues to comply with the directions passed by SEBI in its Interim ExParte Order and Confirmatory Order Pending filing of the reply to the SCN and finalization of the proceedings the impact if any on the standalone financial results for the year ended March 31 2025 is presently not ascertainable While uncertainty exists regarding outcome of the proceedings the Company after considering all available information and facts as of date has not identified the need for any adjustments
Textual Information(13) Not Determinable
Textual Information(14) Not Determinable
Textual Information(15) Not Determinable


Signatories detail
Name of CEO / Managing director Pradeep Dweiwedi
Name of CFO Vijay Thaker
Name of audit committee chairman Manmohan Sardana
Name of statutory auditor Sumant Sakhardande
Name of other signatory, if any, with designation
Place Mumbai
Date 22-Sep-2025