Integrated Filing — IndAS



General information about company

Scrip Code 532689
NSE Symbol PVRINOX
MSEI Symbol NOTLISTED
ISIN INE191H01014
Name of company PVR INOX 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Single segment
Description of single segment Film Exhibition Business
Start date and time of board meeting 05-02-2026   12:30:00
End date and time of board meeting 05-02-2026   13:30:00
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
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
.



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 1,77,360.00 4,90,420.00
Other income 3,610.00 10,100.00
Total income 1,80,970.00 5,00,520.00
2 Expenses
(a) Cost of materials consumed 12,620.00 35,840.00
(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 18,070.00 52,200.00
(e) Finance costs 17,980.00 55,780.00
(f) Depreciation, depletion and amortisation expense 31,290.00 93,040.00
(f) Other Expenses
1 Movie Exhibition cost 44,710.00 1,22,080.00
2 Other Expenses 40,330.00 1,18,530.00
Total other expenses 85,040.00 2,40,610.00
Total expenses 1,65,000.00 4,77,470.00
3 Total profit before exceptional items and tax 15,970.00 23,050.00
4 Exceptional items (4,230.00) (4,230.00)
5 Total profit before tax 11,740.00 18,820.00
6 Tax expense
7 Current tax (730.00) (730.00)
8 Deferred tax 2,970.00 4,780.00
9 Total tax expenses 2,240.00 4,050.00
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 9,500.00 14,770.00
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 9,500.00 14,770.00
17 Other comprehensive income net of taxes (20.00) (240.00)
18 Total Comprehensive Income for the period 9,480.00 14,530.00
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 9,820.00 9,820.00
Face value of equity share capital 10 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 9.67 15.04
Diluted earnings (loss) per share from continuing operations 9.63 14.98
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 9.67 15.04
Diluted earnings (loss) per share from continuing and discontinued operations 9.63 14.98
24 Debt equity ratio 0.1500 0.1500
25 Debt service coverage ratio 4.7500 3.7400
26 Interest service coverage ratio 18.5800 15.1800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the Statement of unaudited standalone financial results for the quarter and nine months ended December 31, 2025:- 1. The above statement of unaudited standalone financial results of PVR INOX Limited (the Company) for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 05, 2026. The Statutory Auditors have carried out a limited review of the above standalone financial results pursuant to Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have issued an unmodified review report. 2. Earnings per share is not annualised for the quarter ended December 31, 2025, September 30, 2025 and December 31, 2024 and nine months ended December 31, 2025 and December 31, 2024. 3. On November 21, 2025, the Government of India notified the four new Labour Codes (the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs.423 millons has been disclosed as “Exceptional Item” in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. 4. Subsequent to the reporting period, the Company disposed of its entire shareholding of 93.27% of the paid-up equity share capital of its subsidiary “Zea Maize Private Limited” for a consideration of Rs. 2,268 million. The carrying value of such investment as at December 31, 2025 is Rs. 951 million. Since the disposal occurred after the reporting date, the same has been considered a non-adjusting event in accordance with Ind AS 10 Events after the Reporting Period. Accordingly, no adjustments have been considered in accordance with Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations in these standalone financial results. 5. Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker (‘CODM’) evaluates the Company’s performance at an overall company level as one segment i.e. 'theatrical exhibition business’ and allied activities under brand “PVR INOX”. Accordingly, the disclosures as per Regulation 33 (1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable for the Company. 6. Previous periods figures have been regrouped and rearranged wherever necessary. 7. The above unaudited standalone financial results for the quarter and nine months ended December 31, 2025 are available on the BSE Limited website (URL:www.bseindia.com), National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company’s website (URL: https://www.pvrcinemas.com).



Remarks

Debt equity ratio *The quarter ratios have been considered equivalent to year/period ratios. During the current quarter, the company has redeemed the listed commercial papers.
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)
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

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
1 Re-measurement gains/(loss) on defined benefit plans (30.00) (320.00)
2 Tax impact on re-measurement loss on defined benefit plans 10.00 80.00
Total Amount of items that will not be reclassified to profit and loss (20.00) (240.00)
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 (20.00) (240.00)