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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Single segment
Description of single segment Post Production
Start date and time of board meeting 06-08-2026   18:30:00
End date and time of board meeting 06-08-2026   21:00:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,26,681.52 1,26,681.52
Other income 3,702.06 3,702.06
Total income 1,30,383.58 1,30,383.58
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 74,818.98 74,818.98
(e) Finance costs 12,634.30 12,634.30
(f) Depreciation, depletion and amortisation expense 17,911.96 17,911.96
(f) Other Expenses
1 Employee stock option expense 346.85 346.85
2 Technician fees 4,540.45 4,540.45
3 Technical service cost 4,740.83 4,740.83
4 Other expenses 12,084.74 12,084.74
Total other expenses 21,712.87 21,712.87
Total expenses 1,27,078.11 1,27,078.11
3 Total profit before exceptional items and tax 3,305.47 3,305.47
4 Exceptional items (6,529.14) (6,529.14)
5 Total profit before tax (3,223.67) (3,223.67)
6 Tax expense
7 Current tax 450.38 450.38
8 Deferred tax 853.93 853.93
9 Total tax expenses 1,304.31 1,304.31
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 (4,527.98) (4,527.98)
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 (49.77) (49.77)
16 Total profit (loss) for period (4,577.75) (4,577.75)
17 Other comprehensive income net of taxes (1,547.48) (1,547.48)
18 Total Comprehensive Income for the period (6,125.23) (6,125.23)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (4,132.60) (4,132.60)
Total profit or loss, attributable to non-controlling interests (445.15) (445.15)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (5,206.52) (5,206.52)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (918.71) (918.71)
21 Details of equity share capital
Paid-up equity share capital 7,764.91 7,764.91
Face value of equity share capital 1 1
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 -0.53 -0.53
Diluted earnings (loss) per share from continuing operations -0.53 -0.53
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 -0.53 -0.53
Diluted earnings (loss) per share from continuing and discontinued operations -0.53 -0.53
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 Statement of Consolidated Unaudited Financial Results for the quarter ended June 30, 2026 1. The statement of consolidated unaudited financial results for the quarter ended June 30, 2026, have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on August 06, 2026. The Statutory Auditors of the Company have carried out limited review 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 conclusion. 2. The statement of consolidated unaudited financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India and in terms of the Regulation 3. During the quarter ended June 30, 2026, the Company has allotted 5,00,000 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. On April 7, 2015, the Company acquired the Film and Media Services business from Reliance MediaWorks Limited (RMW) on a slump sale basis by way of a BTA dated November 19, 2014, for a total consideration of Rs. 35,000 Lakhs by way of allotment of equity shares and the Company also agreed to assume the Debt Facilities to the extent of Rs. 20,000 Lakhs conditional upon fulfilment of Additional Conditions relating to transfer of Studios and related assets. Subsequently, the Company entered into a Loan Agreement dated February 25, 2019 with Raspalfa Services Private Limited (RASPL), for an amount of Rs. 20,000 Lakhs. Conclusion of IBC Proceedings: On August 29, 2023, RASPL filed a Section 7 petition under the IBC before the NCLT against the Company claiming Rs. 35,379.75 Lakh with respect to alleged default under the Loan Agreement. The NCLT admitted the petition and initiated CIRP against the Company on May 6, 2026, however, on May 12, 2026, the NCLAT stayed the order and directed deposit of Rs. 35,379.75 Lakhs, which was deposited via a Fixed Deposit with the Registrar, NCLAT. On July 10, 2026, the NCLAT a) set aside the NCLT CIRP admission order, b) approved the Discharge Agreement dated July 1, 2026 entered into between the parties for a total consideration Rs. 40,800 Lakhs towards full and final resolution of disputes, c) closed the CIRP against the Company and d) released the Fixed Deposit for payment to be made in terms of the Discharge Agreement. The fixed deposit of Rs. 35,379.75 Lakhs held with the Registrar, NCLAT, has been released in terms of the Discharge Agreement. Subsequent to the quarter end, the balance amount of Rs. 5,420.25 Lakhs was paid by the Company. As on March 31, 2026, the Company carried an accrual of Rs. 35,379.75 Lakhs in respect of this matter. The incremental amount of Rs. 7,144.05 Lakhs (including legal & professional fees and tax related expenses) has been included in exceptional item in the statement of consolidated unaudited financial results for the quarter ended June 30, 2026. The related Commercial Suit filed with High Court by the Company on July 25, 2023 was withdrawn on August 4, 2026 as the matter was amicably and fully settled. There is no pending liability or litigation in relation to any dispute between RASPL and the Company all of which fully stand resolved. 5. PF Media Ltd, an indirect subsidiary of the Company has been voluntarily liquidated with effect from July 13, 2026 and accordingly a resultant net gain on liquidation of Rs. 614.91 Lakhs is included in exceptional item in the statement of consolidated unaudited financial results for the quarter ended June 30, 2026. 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 consolidated financial results for the quarter and year ended March 31, 2026 recognised as an exceptional items Rs. 606.69 Lakh and Rs. 2,458.53 Lakh respectively pertaining to one time impact of New Labour Codes. 7. 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 30.06.2026 31.03.2025 30.06.2025 31.03.2026 Unrealized exchange gain / (loss) 1,243.07 (5,200.14) 14,632.00 4,582.86 8. 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”. 9. On June 25, 2026, Double Negative Films Limited (DNFL), an indirect subsidiary of the Company, acquired a 48.45% equity stake for an upfront investment of €1.275 million (approximately INR 13.69 crore) in �nima Kitchent Canarias, S.L. (Anima), a separate entity incorporated in Las Palmas de Gran Canaria, Spain, in partnership with Sociedad Espa�ola para la Transformaci�n Tecnol�gica (a Spanish Government Fund, SETT), thereby obtaining joint control over Anima. The investment has been classified as a joint venture and accounted for using the equity method. The unaudited consolidated financial results include the Company's share of loss with respect to the joint venture for the period from June 25, 2026 to June 30, 2026. 10. The figures for the quarter ended March 31, 2026 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 quarter ended December 31, 2025. 11. The above consolidated unaudited 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: August 06, 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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
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
1 Exchange differences on translation of foreign operations (1,547.48) (1,547.48)
Total Amount of items that will be reclassified to profit and loss (1,547.48)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1,547.48) (1,547.48)