Integrated Filing — IndAS

General information about company
Scrip Code	539141
NSE Symbol	UFO
MSEI Symbol	NA
ISIN	INE527H01019
Name of company	UFO Moviez 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Based on the management approach, the performance of digital cinema services including new ventures and the sale of digital cinema equipment, is evaluated currently as single operating segment.
Start date and time of board meeting	22-May-2025   14:30:00
End date and time of board meeting	22-May-2025   17:15:00
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	2022-05-26
Indicate Company website link for updated RPT policy of the Company	https://www.ufomoviez.com/sites/default/files/UFO_Investors/Policy%20on%20Related%20Party%20Transactions.pdf
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
nPlease note that there is no default on the Loans taken and Debt securities issued by the Company.

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	758700000	3318800000
	Other income	32400000	280000000
	Total income	791100000	3598800000
2	Expenses
(a)	Cost of materials consumed	9900000	51700000
(b)	Purchases of stock-in-trade	52700000	281900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	100000	-400000
(d)	Employee benefit expense	172200000	759200000
(e)	Finance costs	30600000	122000000
(f)	Depreciation, depletion and amortisation expense	93100000	367900000
(f)	Other Expenses
1	Advertisement revenue share	162500000	681400000
2	Virtual print fees sharing	33400000	125700000
3	Other operating direct cost	42900000	275700000
4	Other expenses	162400000	620900000
5	Provision for Impairment/write off of investments in and loans to associates and subsidiaries	82100000	197900000
	Total other expenses	483300000	1901600000
	Total expenses	841900000	3483900000
3	Total profit before exceptional items and tax	-50800000	114900000
4	Exceptional items	0	0
5	Total profit before tax	-50800000	114900000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	16400000	74500000
9	Total tax expenses	16400000	74500000
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	-67200000	40400000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-67200000	40400000
17	Other comprehensive income net of taxes	-2500000	-2500000
18	Total Comprehensive Income for the period	-69700000	37900000
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	388100000	388100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.74	1.04
	Diluted earnings (loss) per share from continuing operations	-1.74	1.04
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	-1.74	1.04
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.74	1.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per PDF results uploaded on 22nd May,2025.

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	1073200000
	Capital work-in-progress	52200000
	Investment property
	Goodwill	290700000
	Other intangible assets	96100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	136400000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	383000000
	Total non-current financial assets	519400000
	Deferred tax assets (net)	919900000
	Other non-current assets	338400000
	Total non-current assets	3289900000
2	Current assets
	Inventories	70100000
	Current financial asset
	Current investments	166300000
	Trade receivables, current	773700000
	Cash and cash equivalents	65200000
	Bank balance other than cash and cash equivalents	353200000
	Loans, current	0
	Other current financial assets	50200000
	Total current financial assets	1408600000
	Current tax assets (net)
	Other current assets	167700000
	Total current assets	1646400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4936300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	388100000
	Other equity	2293800000
	Total equity attributable to owners of parent	2681900000
	Non controlling interest
	Total equity	2681900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	459400000
	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	356100000
	Total non-current financial liabilities	815500000
	Provisions, non-current	129100000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	108400000
	Total non-current liabilities	1053000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	208300000
	Trade payables, 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	447100000
	Total Trade payable	447100000
	Other current financial liabilities	264400000
	Total current financial liabilities	919800000
	Other current liabilities	241700000
	Provisions, current	39900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1201400000
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	2254400000
	Total equity and liabilites	4936300000
	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 subsequently reclassified to profit or loss	-3300000	-3300000
	Total Amount of items that will not be reclassified to profit and loss	-3300000	-3300000
2	Income tax relating to items that will not be reclassified to profit or loss	-800000	-800000
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	0	0
5	Total Other comprehensive income	-2500000	-2500000

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			114900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			83300000
	Adjustments for decrease (increase) in inventories			9400000
	Adjustments for decrease (increase) in trade receivables, current			-128100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			52400000
	Adjustments for decrease (increase) in other non-current assets			-8000000
	Adjustments for other financial assets, non-current			-3400000
	Adjustments for other financial assets, current			8200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			30200000
	Adjustments for increase (decrease) in other non-current liabilities			7700000
	Adjustments for depreciation and amortisation expense			367900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			21800000
	Adjustments for provisions, non-current			-15500000
	Adjustments for other financial liabilities, current			-82500000
	Adjustments for other financial liabilities, non-current			3500000
	Adjustments for unrealised foreign exchange losses gains			100000
	Adjustments for dividend income			189800000
	Adjustments for interest income			62100000
	Adjustments for share-based payments			200000
	Adjustments for fair value losses (gains)			0
	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)			0
	Other adjustments for non-cash items			205400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			311800000
	Net cash flows from (used in) operations			426700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-138200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			564900000
	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			-39800000
	Other cash payments to acquire equity or debt instruments of other entities			99400000
	Other cash receipts from sales of interests in joint ventures			11000000
	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			7900000
	Purchase of property, plant and equipment			429200000
	Proceeds from sales of investment property			815000000
	Purchase of investment property			900500000
	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			0
	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			189800000
	Interest received			37700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-170100000
	Net cash flows from (used in) investing activities	-577600000
	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			11700000
	Proceeds from issuing other equity instruments			0
	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			363900000
	Repayments of borrowings			217800000
	Payments of lease liabilities			89000000
	Dividends paid			0
	Interest paid			61100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			7700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5000000
	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			-5000000
	Cash and cash equivalents cash flow statement at beginning of period			70200000
	Cash and cash equivalents cash flow statement at end of period			65200000