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	05-May-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
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	22778000
	Total income	561705000	2128992000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	Consumption of food and beverages	29410000	128982000
3	Power and fuel	39968000	169536000
4	Other Expenses	180214000	613897000
	Total other expenses	413909000	1522750000
	Total expenses	605660000	2238328000
3	Total profit before exceptional items and tax	-43955000	-109336000
4	Exceptional items	-259391000	-259015000
5	Total profit before tax	-303346000	-368351000
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	-122140000	-171319000
12	Profit (loss) from discontinued operations before tax	-3418000	14352000
13	Tax expense of discontinued operations	-850000	19255000
14	Net profit (loss) from discontinued operation after tax	-2568000	-4903000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-124708000	-176222000
17	Other comprehensive income net of taxes	155000	1310000
18	Total Comprehensive Income for the period	-124553000	-174912000
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	171332000	171332000
	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	-3.56	-5
	Diluted earnings (loss) per share from continuing operations	-3.56	-5
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.07	-0.14
	Diluted earnings (loss) per share from discontinued operations	-0.07	-0.14
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-3.63	-5.14
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.63	-5.14
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2134319000
	Capital work-in-progress	41943000
	Investment property
	Goodwill	0
	Other intangible assets	16363000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	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	14273000
	Total non-current assets	2540516000
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)
	Other current assets	40906000
	Total current assets	601931000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	152972000
	Total non-current financial liabilities	152972000
	Provisions, non-current	17913000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1005224000
	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	272322000
	Total current financial liabilities	435438000
	Other current liabilities	95098000
	Provisions, current	3530000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	534066000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Cinema exhibition	550063000	2106200000
2	Discontinued operations	153163000	574500000
3	Unallocated	0	0
4	Less: Revenue/result from discontinued operations	-153163000	-574500000
	Total Segment Revenue	550063000	2106200000
	Less: Inter segment revenue
	Revenue from operations	550063000	2106200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cinema exhibition	26956000	173100000
2	Discontinued operations	-3418000	14400000
3	Unallocated	0	0
4	Less: Revenue/result from discontinued operations	3418000	-14400000
	Total Profit before tax	26956000	173100000
	i. Finance cost	74307000	74307000
	ii. Other Unallocable Expenditure net off Unallocable income	-3396000	-3396000
	Profit before tax	-43955000	-109300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cinema exhibition	3017447000	3017447000
2	Discontinued operations	0	0
3	Unallocated	125000000	125000000
4	Less: Revenue/result from discontinued operations	0	0
	Total Segment Asset	3142447000	3142447000
	Un-allocable Assets	0	0
	Net Segment Asset	3142447000	3142447000
4	Segment Liabilities
	Segment Liabilities
1	Cinema exhibition	1710175000	1710175000
2	Discontinued operations	0	0
3	Unallocated	0	0
4	Less: Revenue/result from discontinued operations	0	0
	Total Segment Liabilities	1710175000	1710175000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1710175000	1710175000
	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	Consolidated	Consolidated
	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) pertains to continuing operations	206000	1746000
	Total Amount of items that will not be reclassified to profit and loss	206000	1746000
2	Income tax relating to items that will not be reclassified to profit or loss	51000	436000
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	155000	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-368351000
	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			0
	Other adjustments to reconcile profit (loss)			1643000
	Other adjustments for non-cash items			273093000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			863199000
	Net cash flows from (used in) operations			494848000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-2058000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			496906000
	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			1467022000
	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			0
	Cash receipts from repayment of advances and loans made to other parties			37710000
	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	1105914000
	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			211143000
	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			211143000
	Cash and cash equivalents cash flow statement at beginning of period			121533000
	Cash and cash equivalents cash flow statement at end of period			332676000