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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Post Production
Start date and time of board meeting 28-05-2026   19:00:00
End date and time of board meeting 28-05-2026   21:00:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,38,446.97 4,67,580.96
Other income (3,491.73) 10,762.47
Total income 1,34,955.24 4,78,343.43
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(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 67,547.84 2,49,936.86
(e) Finance costs 14,805.64 51,453.51
(f) Depreciation, depletion and amortisation expense 21,772.87 65,754.28
(f) Other Expenses
1 Employee stock option expense 845.25 2,473.00
2 Technician fees 3,397.18 10,686.09
3 Technical service cost 5,885.13 19,610.61
4 Other expenses 11,923.63 42,542.45
Total other expenses 22,051.19 75,312.15
Total expenses 1,26,177.54 4,42,456.80
3 Total profit before exceptional items and tax 8,777.70 35,886.63
4 Exceptional items (606.69) (2,458.53)
5 Total profit before tax 8,171.01 33,428.10
6 Tax expense
7 Current tax (3,132.73) 2,017.86
8 Deferred tax (466.30) 1,267.98
9 Total tax expenses (3,599.03) 3,285.84
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 11,770.04 30,142.26
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 11,770.04 30,142.26
17 Other comprehensive income net of taxes 7,763.29 7,570.73
18 Total Comprehensive Income for the period 19,533.33 37,712.99
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,235.38 21,875.60
Total profit or loss, attributable to non-controlling interests 3,534.66 8,266.66
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,359.13 8,200.49
Total comprehensive income for the period attributable to owners of parent non-controlling interests 404.16 (629.76)
21 Details of equity share capital
Paid-up equity share capital 7,759.91 7,759.91
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,01,092.95
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.06 3.94
Diluted earnings (loss) per share from continuing operations 1.06 3.92
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 1.06 3.94
Diluted earnings (loss) per share from continuing and discontinued operations 1.06 3.92
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) Notes to Consolidated Audited Financial Results for the quarter and year ended March 31, 2026 1. The statement of consolidated audited financial results for the quarter and year ended March 31, 2026, have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on May 28, 2026. The Statutory Auditors of the Company have carried out audit 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 opinion. 2. The statement of consolidated audited financial results of the Company and its subsidiaries (“Group”) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (“Ind AS”) as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules Issued thereunder and the other accounting principles generally accepted in India. 3. During the year ended March 31, 2026, the Company has allotted 1,33,34,999 fully paid-up equity shares of face value Re 1 each (“Equity Shares”) at a securities premium of Rs 51 each on exercise of stock options by employees in accordance with the Company's stock option scheme. 4. The Board of Directors, at its meeting held on July 03, 2025, approved a preferential issue of 46,26,69,444 Equity Shares at an issue price of Rs 120 per Equity Share (including a premium of Rs 119), aggregating to Rs 5,55,203.33 Lakhs. Of the total consideration, Rs 39,052.50 Lakhs was received in cash and the balance was settled through non-cash consideration by way of exchange of equity shares of a subsidiary. The share exchange was carried out based on a swap ratio of 2,561 equity shares of the Company for every 100 equity shares of the subsidiary. The preferential issue was approved by the shareholders at the Extraordinary General Meeting held on July 26, 2025. Following receipt of all required regulatory approvals, the Company completed the preferential issue along with the acquisition of the equity shares of the subsidiary. The allotment of 46,26,68,572 Equity Shares was carried out in two tranches, with 27,47,28,041 Equity Shares were allotted on September 17, 2025, and the balance 18,79,40,531 Equity Shares were allotted on September 23, 2025. The expenses with respect to aforesaid share issue of Rs 27,865.88 Lakhs (net of tax) is debited in securities premium 5 (a) The Company acquired the Film and Media Services business (“FMS”) from Reliance MediaWorks Limited (RMW) in July 2014, by way of a Business Transfer Agreement dated November 19, 2014, for a total consideration of Rs. 55,000.00 Lakhs, of which the Company paid a consideration of Rs. 35,000.00 Lakhs to RMW by way of an allotment of equity shares of a commensurate value on April 7, 2015. The remaining consideration of Rs. 20,000.00 Lakhs was structured as debt to be paid by the Company to Reliance Alpha Services Private Limited, now known as Raspalfa Services Private Limited (“RASPL”), over the course of a few years under a Loan Agreement dated February 25, 2019. On August 29, 2023, the Company received a notice that a petition had been filed before the National Company Law Tribunal, Mumbai Bench (NCLT), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (IBC) with respect to alleged breach / default under the Loan Agreement dated February 25, 2019, by the Company and claiming a sum of Rs. 35,379.75 Lakhs. By a pronouncement dated May 06, 2026, the NCLT pronounced admission of the petition filed by RASPL under Section 7 of the IBC against the Company. Immediately upon the pronouncement, appropriate appellate proceedings were initiated before the Hon’ble National Company Law Appellate Tribunal (“NCLAT”), seeking urgent relief, including stay of operation of the said order. On May 12, 2026, the NCLAT stayed the NCLT order dated May 06, 2026, directed that the Interim Resolution Professional shall not take any further steps in pursuance of the said order, and directed deposit of Rs. 35,379.75 Lakhs in an interest-bearing account with the Registrar, NCLAT, by May 20, 2026. The said deposit direction has been complied with before the due date by way of creation of a fixed deposit for the said amount and marking of lien in favour of the Registrar, NCLAT. RASPL disputed the mode of compliance and filed I.A. No. 3835 of 2026 before the NCLAT seeking vacation of the interim order dated May 12, 2026. RASPL also filed Civil Appeal No. 7946 of 2026 before the Hon’ble Supreme Court challenging the NCLAT interim order dated May 12, 2026. By order dated May 25, 2026, the Hon’ble Supreme Court disposed off the civil appeal without interfering with the NCLAT interim order, observing that interference at this stage was not required and that the parties may raise all contentions before the NCLAT. Thereafter, I.A. No. 3835 of 2026 was listed before the NCLAT on May 27, 2026. The NCLAT recorded the submission regarding the Hon’ble Supreme Court order dated May 25, 2026 and dismissed I.A. No. 3835 of 2026 as not being pressed in view of the said Hon’ble Supreme Court order. The main appeal is listed on July 9, 2026 for further hearing. The matter is currently sub judice and under consideration before the NCLAT. The Company has made appropriate accruals in the books of account as at March 31, 2026, and based on professional legal advice, management believes that no additional material adjustment is required to the financial statements at this stage. The Company has adequate financial resources in place to meet any obligation that may ultimately be determined upon settlement or adjudication of the above matter. 5 (b) In relation to the matter stated in 5 (a) on July 26, 2023, the Company and a promoter filed a suit before the Hon’ble High Court of Bombay against RASPL and others, inter alia, with respect to: (a) the notices received from RASPL demanding a sum of Rs. 35,379.75 Lakhs and to invoke the personal guarantee issued by the promoter 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 RMW and Reliance Land Private Limited, pursuant to which the aforesaid Loan Agreement dated February 25, 2019 was executed. The underlying dispute pertains to the aforesaid Business Transfer Agreement and the amounts claimed thereunder are actively contested. 6. Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour Codes, namely 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 (collectively referred to as the “New Labour Codes”). The implementation of the New Labour Codes resulted in an increase in provision for employee benefits on account of recognition of past service cost. In accordance with the requirements of the New Labour Codes and the applicable accounting standards, the Group initially assessed and recognised an incremental impact of Rs. 1,851.84 Lakhs during the quarter ended December 31, 2025 based on the salary structure on an estimated basis. The Group formalized its salary structure in line with the requirements of the New Labour Codes during the quarter ended March 31, 2026. Consequently, an additional provision of Rs. 627.53 Lakhs was recognised during the quarter. Accordingly, the total impact aggregating to Rs. 2,479.37 lakhs has been recognised as an Exceptional item in the audited Consolidated Financial Results for the year ended March 31, 2026. 7. During the quarter and year ended March 31, 2025, the group carried out impairment assessment and recorded Rs 17,574.77 Lakhs for impairment of intangible assets that were decommissioned and Rs 20,442.94 Lakhs for impairment of financial assets. These were recorded as exceptional items in the consolidated audited financial results for year ended March 31, 2025. 8. During the quarter and year ended March 31, 2025, the Group acquired Metaphysic Inc. for a total consideration of USD 130 million (Rs 111,100.30 Lakhs, which includes cash and cash equivalent of Rs. 328.08 Lakhs), settled through issuance of shares of a subsidiary. The excess consideration over the fair value of identifiable net assets acquired, amounting to Rs 96,942.67 Lakhs was recognised as goodwill, and the purchase price allocation determined on a provisional basis. During the quarter and nine months ended December 31, 2025, the Group has finalised the purchase price allocation related to business combination based on additional information obtained about facts and circumstances that existed at the acquisition date, identified within the measurement period in accordance with Indian Accounting Standard 103 ‘Business Combinations’. As a result, additional goodwill has been recognised amounting to Rs 6,399.09 Lakhs. 9. Exchange (loss) / gain (net) includes unrealized exchange gain / (loss) on restatement of foreign exchange debt at the respective period end closing exchange rate: Particulars Quarter ended Year ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 Unrealized exchange gain / (loss) (5,200.14) 241.07 6,701.29 4,582.86 4,813.62 10. 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”. 11. Subsequent to year end, the Group has refinanced its debt facilities of USD 500 Mn in its foreign subsidiary tills June 2029. 12. The figures for the quarters ended March 31, 2026 and 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 quarters ended December 31, 2025 and December 31, 2024 respectively. 13. The above consolidated audited statement of financial results of the Group is 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. Place: Mumbai Date: May 28, 2026 For and on behalf of the Board of Directors Naresh Malhotra DIN No. 00004597 Chairman and Whole-time Director



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 58,562.00
Capital work-in-progress 6,603.70
Investment property 0.00
Goodwill 2,38,954.66
Other intangible assets 1,40,212.59
Intangible assets under development 9,770.47
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 53.35
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 66,721.04
Total of other non-current financial assets 66,721.04
Total non-current financial assets 66,774.39
Deferred tax assets (net) 18,536.22
Other non-current assets
1 Income tax asset (net) 7,314.69
2 Other non current assets 11,761.38
Total of other non-current assets 19,076.07
Total non-current assets 5,58,490.10
2 Current assets
Inventories 0.00
Current financial asset
Current investments 23,560.35
Trade receivables, current 46,189.65
Cash and cash equivalents 68,829.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,37,072.35
Total current financial assets 4,75,651.35
Current tax assets (net) 0.00
Other current assets
1 Other current assets 30,801.97
Total of other current assets 30,801.97
Total current assets 5,06,453.32
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 10,64,943.42
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,759.91
Other equity 2,01,092.95
Total equity attributable to owners of parent 2,08,852.86
Non controlling interest 45,713.96
Total equity 2,54,566.82
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,980.27
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 59,461.54
2 Other financial liabilities 3,913.08
Total of other non-current financial liabilities 63,374.62
Total non-current financial liabilities 74,354.89
Provisions, non-current 9,188.67
Deferred tax liabilities (net) 2,668.27
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 86,211.83
Current liabilities
Current financial liabilities
Borrowings, current 4,83,094.16
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 64.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,643.72
Total Trade payable 36,707.92
Other current financial liabilities
1 Lease liabilities 18,136.62
2 Other financial liabilities 88,001.04
Total of other current financial liabilities 1,06,137.66
Total current financial liabilities 6,25,939.74
Other current liabilities 86,530.55
1 Other current liabilities 86,530.55
Total of other current liabilities 86,530.55
Provisions, current 8,967.81
Current tax liabilities (Net) 2,726.67
Deferred government grants, Current 0.00
Total current liabilities 7,24,164.77
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 8,10,376.60
Total equity and liabilites 10,64,943.42
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Notes to Consolidated Audited Financial Results for the quarter and year ended March 31, 2026 1. The statement of consolidated audited financial results for the quarter and year ended March 31, 2026, have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on May 28, 2026. The Statutory Auditors of the Company have carried out audit 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 opinion. 2. The statement of consolidated audited financial results of the Company and its subsidiaries (“Group”) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (“Ind AS”) as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules Issued thereunder and the other accounting principles generally accepted in India. 3. During the year ended March 31, 2026, the Company has allotted 1,33,34,999 fully paid-up equity shares of face value Re 1 each (“Equity Shares”) at a securities premium of Rs 51 each on exercise of stock options by employees in accordance with the Company's stock option scheme. 4. The Board of Directors, at its meeting held on July 03, 2025, approved a preferential issue of 46,26,69,444 Equity Shares at an issue price of Rs 120 per Equity Share (including a premium of Rs 119), aggregating to Rs 5,55,203.33 Lakhs. Of the total consideration, Rs 39,052.50 Lakhs was received in cash and the balance was settled through non-cash consideration by way of exchange of equity shares of a subsidiary. The share exchange was carried out based on a swap ratio of 2,561 equity shares of the Company for every 100 equity shares of the subsidiary. The preferential issue was approved by the shareholders at the Extraordinary General Meeting held on July 26, 2025. Following receipt of all required regulatory approvals, the Company completed the preferential issue along with the acquisition of the equity shares of the subsidiary. The allotment of 46,26,68,572 Equity Shares was carried out in two tranches, with 27,47,28,041 Equity Shares were allotted on September 17, 2025, and the balance 18,79,40,531 Equity Shares were allotted on September 23, 2025. The expenses with respect to aforesaid share issue of Rs 27,865.88 Lakhs (net of tax) is debited in securities premium 5 (a) The Company acquired the Film and Media Services business (“FMS”) from Reliance MediaWorks Limited (“RMW”) in July 2014, by way of a Business Transfer Agreement dated November 19, 2014, for a total consideration of Rs. 55,000.00 Lakhs, of which the Company paid a consideration of Rs. 35,000.00 Lakhs to RMW by way of an allotment of equity shares of a commensurate value on April 7, 2015. The remaining consideration of Rs. 20,000.00 Lakhs was structured as debt to be paid by the Company to Reliance Alpha Services Private Limited, now known as Raspalfa Services Private Limited (“RASPL”), over the course of a few years under a Loan Agreement dated February 25, 2019. On August 29, 2023, the Company received a notice that a petition had been filed before the National Company Law Tribunal, Mumbai Bench (“NCLT”), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (“IBC”) with respect to alleged breach / default under the Loan Agreement dated February 25, 2019, by the Company and claiming a sum of Rs. 35,379.75 Lakhs. By a pronouncement dated May 06, 2026, the NCLT pronounced admission of the petition filed by RASPL under Section 7 of the IBC against the Company. Immediately upon the pronouncement, appropriate appellate proceedings were initiated before the Hon’ble National Company Law Appellate Tribunal (“NCLAT”), seeking urgent relief, including stay of operation of the said order. On May 12, 2026, the NCLAT stayed the NCLT order dated May 06, 2026, directed that the Interim Resolution Professional shall not take any further steps in pursuance of the said order, and directed deposit of Rs. 35,379.75 Lakhs in an interest-bearing account with the Registrar, NCLAT, by May 20, 2026. The said deposit direction has been complied with before the due date by way of creation of a fixed deposit for the said amount and marking of lien in favour of the Registrar, NCLAT. RASPL disputed the mode of compliance and filed I.A. No. 3835 of 2026 before the NCLAT seeking vacation of the interim order dated May 12, 2026. RASPL also filed Civil Appeal No. 7946 of 2026 before the Hon’ble Supreme Court challenging the NCLAT interim order dated May 12, 2026. By order dated May 25, 2026, the Hon’ble Supreme Court disposed off the civil appeal without interfering with the NCLAT interim order, observing that interference at this stage was not required and that the parties may raise all contentions before the NCLAT. Thereafter, I.A. No. 3835 of 2026 was listed before the NCLAT on May 27, 2026. The NCLAT recorded the submission regarding the Hon’ble Supreme Court order dated May 25, 2026 and dismissed I.A. No. 3835 of 2026 as not being pressed in view of the said Hon’ble Supreme Court order. The main appeal is listed on July 9, 2026 for further hearing. The matter is currently sub judice and under consideration before the NCLAT. The Company has made appropriate accruals in the books of account as at March 31, 2026, and based on professional legal advice, management believes that no additional material adjustment is required to the financial statements at this stage. The Company has adequate financial resources in place to meet any obligation that may ultimately be determined upon settlement or adjudication of the above matter. 5 (b) In relation to the matter stated in 5 (a) on July 26, 2023, the Company and a promoter filed a suit before the Hon’ble High Court of Bombay against RASPL and others, inter alia, with respect to: (a) the notices received from RASPL demanding a sum of Rs. 35,379.75 Lakhs and to invoke the personal guarantee issued by the promoter 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 RMW and Reliance Land Private Limited, pursuant to which the aforesaid Loan Agreement dated February 25, 2019 was executed. The underlying dispute pertains to the aforesaid Business Transfer Agreement and the amounts claimed thereunder are actively contested. 6. Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour Codes, namely 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 (collectively referred to as the “New Labour Codes”). The implementation of the New Labour Codes resulted in an increase in provision for employee benefits on account of recognition of past service cost. In accordance with the requirements of the New Labour Codes and the applicable accounting standards, the Group initially assessed and recognised an incremental impact of Rs. 1,851.84 Lakhs during the quarter ended December 31, 2025 based on the salary structure on an estimated basis. The Group formalized its salary structure in line with the requirements of the New Labour Codes during the quarter ended March 31, 2026. Consequently, an additional provision of Rs. 627.53 Lakhs was recognised during the quarter. Accordingly, the total impact aggregating to Rs. 2,479.37 lakhs has been recognised as an Exceptional item in the audited Consolidated Financial Results for the year ended March 31, 2026. 7. During the quarter and year ended March 31, 2025, the group carried out impairment assessment and recorded Rs 17,574.77 Lakhs for impairment of intangible assets that were decommissioned and Rs 20,442.94 Lakhs for impairment of financial assets. These were recorded as exceptional items in the consolidated audited financial results for year ended March 31, 2025. 8. During the quarter and year ended March 31, 2025, the Group acquired Metaphysic Inc. for a total consideration of USD 130 million (Rs 111,100.30 Lakhs, which includes cash and cash equivalent of Rs. 328.08 Lakhs), settled through issuance of shares of a subsidiary. The excess consideration over the fair value of identifiable net assets acquired, amounting to Rs 96,942.67 Lakhs was recognised as goodwill, and the purchase price allocation determined on a provisional basis. During the quarter and nine months ended December 31, 2025, the Group has finalised the purchase price allocation related to business combination based on additional information obtained about facts and circumstances that existed at the acquisition date, identified within the measurement period in accordance with Indian Accounting Standard 103 ‘Business Combinations’. As a result, additional goodwill has been recognised amounting to Rs 6,399.09 Lakhs. 9. Exchange (loss) / gain (net) includes unrealized exchange gain / (loss) on restatement of foreign exchange debt at the respective period end closing exchange rate: Particulars Quarter ended Year ended 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 Unrealized exchange gain / (loss) (5,200.14) 241.07 6,701.29 4,582.86 4,813.62 10. 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”. 11. Subsequent to year end, the Group has refinanced its debt facilities of USD 500 Mn in its foreign subsidiary tills June 2029. 12. The figures for the quarters ended March 31, 2026 and 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 quarters ended December 31, 2025 and December 31, 2024 respectively. 13. The above consolidated audited statement of financial results of the Group is 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. Place: Mumbai Date: May 28, 2026 For and on behalf of the Board of Directors Naresh Malhotra DIN 00004597 Chairman and Whole-time Director



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
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 Re-measurement gain / (loss) on defined benefit plans 340.30 369.14
Total Amount of items that will not be reclassified to profit and loss 340.30 369.14
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
1 Exchange differences on translation of foreign operations 7,422.99 7,201.59
Total Amount of items that will be reclassified to profit and loss 7,422.99 7,201.59
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 7,763.29 7,570.73



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 33,428.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51,453.51
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (5,955.85)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (13,544.19)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (94,395.71)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,100.08
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 37,398.06
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 65,754.28
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 4,068.36
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 2,153.75
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 17,511.99
Adjustments for dividend income 0.00
Adjustments for interest income 825.70
Adjustments for share-based payments 2,473.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (1,723.05)
Other adjustments for non-cash items 3,834.95
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 70,303.48
Net cash flows from (used in) operations 1,03,731.58
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,324.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,02,407.03
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 324.96
Purchase of property, plant and equipment 53,191.29
Proceeds from sales of investment property (6,106.93)
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 12.22
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (58,961.04)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 17,747.80
Proceeds from issuing shares 38,926.73
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 6,934.20
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 57,948.79
Repayments of borrowings 18,326.12
Payments of lease liabilities 18,951.49
Dividends paid 0.00
Interest paid 44,472.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,312.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 47,758.09
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (342.75)
Net increase (decrease) in cash and cash equivalents 47,415.34
Cash and cash equivalents cash flow statement at beginning of period 21,413.66
Cash and cash equivalents cash flow statement at end of period 68,829.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 M/s. M S K A & Associates LLP Yes 31-07-2027