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	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	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

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	930400000	4224100000
	Other income	27200000	81200000
	Total income	957600000	4305300000
2	Expenses
(a)	Cost of materials consumed	9900000	51700000
(b)	Purchases of stock-in-trade	124000000	825300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	24000000	13000000
(d)	Employee benefit expense	201500000	872900000
(e)	Finance costs	30900000	123500000
(f)	Depreciation, depletion and amortisation expense	97700000	386100000
(f)	Other Expenses
1	Advertisement revenue share	162400000	681200000
2	Virtual print fees sharing	33400000	125700000
3	Other operating direct cost	47000000	307000000
4	Other expenses	183500000	736200000
5	Provision for Impairment/write off of investments in and loans to associates and subsidiaries	36500000	36500000
	Total other expenses	462800000	1886600000
	Total expenses	950800000	4159100000
3	Total profit before exceptional items and tax	6800000	146200000
4	Exceptional items	0	4000000
5	Total profit before tax	6800000	150200000
6	Tax expense
7	Current tax	-11200000	8100000
8	Deferred tax	30500000	63500000
9	Total tax expenses	19300000	71600000
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	-12500000	78600000
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	5400000	17000000
16	Total profit (loss) for period	-7100000	95600000
17	Other comprehensive income net of taxes	-8200000	-2500000
18	Total Comprehensive Income for the period	-15300000	93100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-7100000	95600000
	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	-15300000	93100000
	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	-0.18	2.47
	Diluted earnings (loss) per share from continuing operations	-0.18	2.47
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	-0.18	2.47
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.18	2.47
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1107600000
	Capital work-in-progress	54800000
	Investment property
	Goodwill	290700000
	Other intangible assets	97700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	59800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	383000000
	Total non-current financial assets	442800000
	Deferred tax assets (net)	919900000
	Other non-current assets	359700000
	Total non-current assets	3273200000
2	Current assets
	Inventories	102200000
	Current financial asset
	Current investments	166300000
	Trade receivables, current	1154100000
	Cash and cash equivalents	149000000
	Bank balance other than cash and cash equivalents	500300000
	Loans, current	400000
	Other current financial assets	52300000
	Total current financial assets	2022400000
	Current tax assets (net)
	Other current assets	198200000
	Total current assets	2322800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5596000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	388100000
	Other equity	2590200000
	Total equity attributable to owners of parent	2978300000
	Non controlling interest
	Total equity	2978300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	462900000
	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	364600000
	Total non-current financial liabilities	827500000
	Provisions, non-current	159000000
	Deferred tax liabilities (net)	84400000
	Deferred government grants, Non-current
	Other non-current liabilities	108400000
	Total non-current liabilities	1179300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	209800000
	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	631600000
	Total Trade payable	631600000
	Other current financial liabilities	270500000
	Total current financial liabilities	1111900000
	Other current liabilities	278500000
	Provisions, current	48000000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1438400000
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	2617700000
	Total equity and liabilites	5596000000
	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)
	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	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 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
1	Items that will be subsequently reclassified to profit or loss	-5700000	0
	Total Amount of items that will be reclassified to profit and loss	-5700000	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-8200000	-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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			150200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			21400000
	Adjustments for decrease (increase) in trade receivables, current			-312300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			47600000
	Adjustments for decrease (increase) in other non-current assets			-8000000
	Adjustments for other financial assets, non-current			-37300000
	Adjustments for other financial assets, current			-3400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			71700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			20100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			386100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			30000000
	Adjustments for provisions, non-current			-13000000
	Adjustments for other financial liabilities, current			-44300000
	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			0
	Adjustments for share-based payments			200000
	Adjustments for fair value losses (gains)			200000
	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			380200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			539200000
	Net cash flows from (used in) operations			689400000
	Dividends received			0
	Interest paid			120900000
	Interest received			62300000
	Income taxes paid (refund)			130100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			500700000
	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			99400000
	Other cash receipts from sales of equity or debt instruments of other entities			11000000
	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			465000000
	Proceeds from sales of investment property			9100000
	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			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			29900000
	Interest received			57600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-162900000
	Net cash flows from (used in) investing activities	-619700000
	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			368900000
	Repayments of borrowings			217900000
	Payments of lease liabilities			92800000
	Dividends paid			0
	Interest paid			70100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-119200000
	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			-119200000
	Cash and cash equivalents cash flow statement at beginning of period			268300000
	Cash and cash equivalents cash flow statement at end of period			149100000