Integrated Filing — IndAS



General information about company

Scrip Code 532387
NSE Symbol PNC
MSEI Symbol NOTLISTED
ISIN INE392B01011
Name of company Pritish Nandy Communications 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 Content
Start date and time of board meeting 12-02-2026   15:30:00
End date and time of board meeting 12-02-2026   17:45:00
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
The Company has not defaulted on loans and Debt Securities during the quarter ended December 31, 2025



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 976.76 3,517.12
Other income 14.36 59.20
Total income 991.12 3,576.32
2 Expenses
(a) Cost of materials consumed 236.15 2,379.74
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 325.83 325.83
(d) Employee benefit expense 134.14 372.86
(e) Finance costs 3.60 10.13
(f) Depreciation, depletion and amortisation expense 8.51 24.36
(f) Other Expenses
1 Auditors remuneration 2.58 6.20
2 Communications expenses 0.19 0.82
3 Contract service expenses 2.95 8.43
4 Conveyance and motor car expenses 7.22 23.24
5 Directors sitting fees 7.25 17.75
6 Establishment and administration expenses 14.00 108.74
7 Insurance charges 0.29 1.79
8 Legal, professional and consultancy fees 16.28 45.39
9 Rent, rates, taxes and business services center charges 19.36 65.22
10 Travelling expenses 0.24 0.98
Total other expenses 70.36 278.56
Total expenses 778.59 3,391.48
3 Total profit before exceptional items and tax 212.53 184.84
4 Exceptional items (1,756.09) (1,756.09)
5 Total profit before tax (1,543.56) (1,571.25)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (521.75) (520.53)
9 Total tax expenses (521.75) (520.53)
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 (1,021.81) (1,050.72)
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 (1,021.81) (1,050.72)
17 Other comprehensive income net of taxes (0.25) (0.75)
18 Total Comprehensive Income for the period (1,022.06) (1,051.47)
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 1,446.70 1,446.70
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 -0.25 0.75
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 -0.25 0.75
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 12, 2026. The Company has already received an award of Rs 3.52 crore plus interest of Rs 35 lakh in its favour in the arbitration filed against White Feather Films (Proprietor Sanjay Gupta). White Feather Films has gone in appeal against the award and was directed to deposit an amount of Rs 3 Crore by the Bombay High Court, which they failed to do. The Company has filed a petition for execution of the arbitration award. The Bombay High Court has restrained Sanjay Gupta from disposing of, encumbering, alienating, transferring and parting with the possession of or creating any third-party rights or interest in his 3 properties in Pune and Khandala valued at Rs 12 crore. The advance of Rs 3.18 crore therefore is considered as fully recoverable. The Company during the year 2005, had initiated proceedings for recovery of an amount of Rs 1.5 crore advanced to Saboo Films Pvt Ltd and Bharat Film Works against film rights, along with interest @ 18% p.a., totalling Rs 2.47 crore. On October 31, 2025, the City Civil Court, Mumbai pronounced its judgment, directing Saboo Films Pvt Ltd (Defendant No. 1) to pay Rs 2.47 crore plus interest @ 18% p.a. from the date of filing the suit, i.e., March 22, 2005. The Company has filed an appeal against the order on December 23, 2025, in the Bombay High Court on the ground that the decree is only against Defendant No 1 and the decree exonerates Mrs Rita Rahul Rawal (Prop. Bharat Film Works) (Defendant No 2). Thus, by challenging the order, the Company has sought recovery of money from Defendant Nos 1 and 2 jointly and severally. The management considers the same is fully recoverable and hence no provision is made. During the quarter ended December 31, 2025, the Company entered into a licensing agreement with Shemaroo Entertainment Limited for the global broadcasting rights and streaming rights of certain titles from its content library for a specified period. Revenue from the aforesaid agreement has been recognised in accordance with Ind AS 115 - Revenue from Contracts with Customers. Based on the above licensing arrangement, revised estimates of expected future revenues and an external independent valuation report, the Company has recognised a write-down of Rs 1,756.09 lakh in the Standalone Statement of Profit and Loss and Rs 1,750.86 lakh in the Consolidated Statement of Profit and Loss which is in accordance with Ind AS 2 Inventories and the Company’s accounting policy of carrying inventory at the lower of cost and net realisable value. The said write down has been disclosed as an “Exceptional Item” for inventory, with a corresponding reversal of deferred tax liability of Rs 442.01 lakhs in the Standalone Statement of Profit and Loss and Rs 440.69 lakhs in the Consolidated Statement of Profit and Loss recognised under tax expense. The exceptional item does not have any impact on cash flows of the Company; and does not have any continuing impact on the Company’s regular operations going forward. There is no change in the liability in respect of gratuity arising from the New Labour Codes, 2025, which became effective from November 21, 2025. The Company continues to monitor the finalisation of the Central and State Rules and any clarifications issued by the Government and will provide the appropriate accounting impact, as necessary, based on such developments. The Company and one subsidiary PNC Digital Limited operate in a single segment: content. The other subsidiary PNC Wellness Limited operates in the wellness segment. The figures for the corresponding previous periods/ last year have been regrouped and reclassified, wherever necessary, to make them comparable. The statements of unaudited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement principles provided in the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.



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)
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 Items not to be reclassified to Profit & loss (0.25) (0.75)
Total Amount of items that will not be reclassified to profit and loss (0.25) (0.75)
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
5 Total Other comprehensive income (0.25) (0.75)