Integrated Filing — IndAS

General information about company
Scrip Code	532807
NSE Symbol	CINELINE
MSEI Symbol	NOTLISTED
ISIN	INE704H01022
Name of company	CINELINE INDIA LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Movie Exhibition
Start date and time of board meeting	12-May-2025   11:00:00
End date and time of board meeting	12-May-2025   14:00:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-05-30
Indicate Company website link for updated RPT policy of the Company	https://www.moviemax.co.in/investors
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
No dafault of loans and debt securities for quarter and financial year ended 31.03.2025

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	550063000	2106214000
	Other income	11642000	23047000
	Total income	561705000	2129261000
2	Expenses
(a)	Cost of materials consumed	29410000	128982000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	50404000	184031000
(e)	Finance costs	74307000	286991000
(f)	Depreciation, depletion and amortisation expense	67040000	244556000
(f)	Other Expenses
1	Movie exhibition cost	164317000	610335000
2	Power and Fuel	39968000	169536000
3	Other expenses	180214000	614166000
	Total other expenses	384499000	1394037000
	Total expenses	605660000	2238597000
3	Total profit before exceptional items and tax	-43955000	-109336000
4	Exceptional items	-694794000	-694794000
5	Total profit before tax	-738749000	-804130000
6	Tax expense
7	Current tax	3289000	3289000
8	Deferred tax	-184495000	-200321000
9	Total tax expenses	-181206000	-197032000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-557543000	-607098000
12	Profit (loss) from discontinued operations before tax	-3376000	876000
13	Tax expense of discontinued operations	-850000	220000
14	Net profit (loss) from discontinued operation after tax	-2526000	656000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-560069000	-606442000
17	Other comprehensive income net of taxes	154000	1310000
18	Total Comprehensive Income for the period	-559915000	-605132000
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	171320000	171320000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		1260940000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-16.27	-17.72
	Diluted earnings (loss) per share from continuing operations	-16.27	-17.72
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.07	0.02
	Diluted earnings (loss) per share from discontinued operations	-0.07	0.02
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-16.34	-17.7
	Diluted earnings (loss) per share from continuing and discontinued operations	-16.34	-17.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2134319000
	Capital work-in-progress	41943000
	Investment property	0
	Goodwill	0
	Other intangible assets	16363000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	107580000
	Total non-current financial assets	107580000
	Deferred tax assets (net)	226038000
	Other non-current assets	290000
	Total non-current assets	2526533000
2	Current assets
	Inventories	24295000
	Current financial asset
	Current investments	0
	Trade receivables, current	18368000
	Cash and cash equivalents	332676000
	Bank balance other than cash and cash equivalents	0
	Loans, current	125000000
	Other current financial assets	60686000
	Total current financial assets	536730000
	Current tax assets (net)	13983000
	Other current assets	40906000
	Total current assets	615914000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3142447000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	171332000
	Other equity	1260940000
	Total equity attributable to owners of parent	1432272000
	Non controlling interest
	Total equity	1432272000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1157848000
	Total non-current financial liabilities	1157848000
	Provisions, non-current	17913000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	348000
	Total non-current liabilities	1176109000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1365000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21145000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	140606000
	Total Trade payable	161751000
	Other current financial liabilities	326708000
	Total current financial liabilities	489824000
	Other current liabilities	40712000
	Provisions, current	3530000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	534066000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1710175000
	Total equity and liabilites	3142447000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 that will not be reclassified to profit or (loss)	206000	1747000
	Total Amount of items that will not be reclassified to profit and loss	206000	1747000
2	Income tax relating to items that will not be reclassified to profit or loss	52000	437000
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	154000	1310000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-804130000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			276527000
	Adjustments for decrease (increase) in inventories			-4180000
	Adjustments for decrease (increase) in trade receivables, current			15107000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			109956000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-21926000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-8180000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			12023000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			244556000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1391000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-27067000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			6673000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3071000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			694794000
	Other adjustments to reconcile profit (loss)			876000
	Other adjustments for non-cash items			1369000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1285502000
	Net cash flows from (used in) operations			481372000
	Dividends received			0
	Interest paid			0
	Interest received			2058000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			483430000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			413388000
	Proceeds from sales of investment property			1500600000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			73663000
	Cash receipts from repayment of advances and loans made to other parties			111373000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			14570000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	1139492000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			112500000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1365000
	Repayments of borrowings			1147826000
	Payments of lease liabilities			74886000
	Dividends paid			0
	Interest paid			282830000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1391677000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			231245000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			231245000
	Cash and cash equivalents cash flow statement at beginning of period			101431000
	Cash and cash equivalents cash flow statement at end of period			332676000