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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-01-2026   14:00:00
End date and time of board meeting 29-01-2026   16:15:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no Default on Loans and Debt Securities applicable to the entity



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 825.44 1,667.53
Other income 0.81 0.85
Total income 826.25 1,668.38
2 Expenses
(a) Cost of materials consumed 306.64 615.03
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 57.51 180.29
(e) Finance costs 62.51 226.52
(f) Depreciation, depletion and amortisation expense 5.24 15.53
(f) Other Expenses
1 Rent, Rates & Taxes 10.30 30.72
2 Professional Fees 12.44 16.31
3 Selling & Distribution Exps 7.28 17.89
4 Office & Admin Expenses 10.33 26.02
5 Listing & Compliance exp 1.98 11.41
Total other expenses 42.33 102.35
Total expenses 474.23 1,139.72
3 Total profit before exceptional items and tax 352.02 528.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 352.02 528.66
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 352.02 528.66
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 352.02 528.66
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 352.02 528.66
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,148.73 1,148.73
Face value of equity share capital 2 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 0
Diluted earnings (loss) per share from continuing operations 0 0
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 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above is an extract of the detailed format of Standalone unaudited Financial Results that will be filed with the Stock Exchanges under regulations of 33 of SEBI(Listing and Disclosure Requirements Regulations, 2015). The detailed Financial Results and these extracts were reviewed by the audit committee and approved at the meeting of the Board of Directors of the Company held on 31-12-2025. The full format of the statement of Standalone and Consolidated Results will be available on the Company's website (www.cinevistaas.com), and on the website of National Stock Exchange of India (www.nseindia.com) & BSE Limited (www.bseindia.com) 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under section 133 of the Company's Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3. The Company has recognised revenue from its Media Business and Real Estate Business during the year. The Company has disclosed the segment reporting as per Accounting Standard AS-108 of ICAI. 4. Previous year's figures have been regrouped/reclassifed wherever necessary. 5. The Company has diversified into Real Estate Business and has entered into a Joint Development Agreement with K Raheja Corp Real Estate Private Limited on the plot of land situated at Kanjurmarg, Mumbai. The Company has recognised the revenues from this project as per Ind AS 115 on 'Percentage Completion Method'. 6. The Company has launched various Youtube Channels and has created Content from which it expects decent flow of revenue in coming years as views and subscribers grow in size, on these channels.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate business 0.0082389 1,662.47
2 Media business 0.0000155 0.0000506
Total Segment Revenue 825.44 1,667.53
Less: Inter segment revenue 0.00 0.00
Revenue from operations 825.44 1,667.53
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate business 424.96 771.34
2 Media business (11.24) (17.02)
Total Profit before tax 413.72 754.32
i. Finance cost 62.51 226.52
ii. Other Unallocable Expenditure net off Unallocable income (0.81) (0.85)
Profit before tax 352.02 528.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate business 10,205.90 10,205.90
2 Media business 2,170.55 2,170.55
Total Segment Asset 12,376.45 12,376.45
Un-allocable Assets 2,359.60 2,359.60
Net Segment Asset 14,736.05 14,736.05
4 Segment Liabilities
Segment Liabilities
1 Real Estate business 6,643.15 6,643.15
2 Media business 8.88 8.88
Total Segment Liabilities 6,652.03 6,652.03
Un-allocable Liabilities 8,084.02 8,084.02
Net Segment Liabilities 14,736.05 14,736.05
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. The above is an extract of the detailed format of Standalone unaudited Financial Results that will be filed with the Stock Exchanges under regulations of 33 of SEBI(Listing and Disclosure Requirements Regulations, 2015). The detailed Financial Results and these extracts were reviewed by the audit committee and approved at the meeting of the Board of Directors of the Company held on 31-12-2025. The full format of the statement of Standalone and Consolidated Results will be available on the Company's website (www.cinevistaas.com), and on the website of National Stock Exchange of India (www.nseindia.com) & BSE Limited (www.bseindia.com) 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) prescribed under section 133 of the Company's Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3. The Company has recognised revenue from its Media Business and Real Estate Business during the year. The Company has disclosed the segment reporting as per Accounting Standard AS-108 of ICAI. 4. Previous year's figures have been regrouped/reclassifed wherever necessary. 5. The Company has diversified into Real Estate Business and has entered into a Joint Development Agreement with K Raheja Corp Real Estate Private Limited on the plot of land situated at Kanjurmarg, Mumbai. The Company has recognised the revenues from this project as per Ind AS 115 on 'Percentage Completion Method'. 6. The Company has launched various Youtube Channels and has created Content from which it expects decent flow of revenue in coming years as views and subscribers grow in size, on these channels.



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00