Integrated Filing — IndAS



General information about company
Scrip Code 539056
NSE Symbol IMAGICAA
MSEI Symbol NOTLISTED
ISIN INE172N01012
Name of company IMAGICAAWORLD ENTERTAINMENT 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 The Segment information has been provided in the consolidated financial Results as permitted by Ind AS 108
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   18:40:00
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 2022-05-25
Indicate Company website link for updated RPT policy of the Company https://www.imagicaaworld.com/wp-content/uploads/2023/10/Related-Party-Transaction-Policy.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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable as the Company has not made any defults on payment of Loans and Debts Securities during the period under review.



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 942372000 4100561000
Other income 25907000 90847000
Total income 968279000 4191408000
2 Expenses
(a) Cost of materials consumed 77230000 322585000
(b) Purchases of stock-in-trade 19640000 84522000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2822000 1863000
(d) Employee benefit expense 118545000 460863000
(e) Finance costs 43518000 105303000
(f) Depreciation, depletion and amortisation expense 228123000 889068000
(f) Other Expenses
1 Other Expenses 331358000 1469598000
Total other expenses 331358000 1469598000
Total expenses 815592000 3333802000
3 Total profit before exceptional items and tax 152687000 857606000
4 Exceptional items 5913000 -16794000
5 Total profit before tax 158600000 840812000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 8225000 62894000
9 Total tax expenses 8225000 62894000
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 150375000 777918000
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 150375000 777918000
17 Other comprehensive income net of taxes -2446000 -1536000
18 Total Comprehensive Income for the period 147929000 776382000
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 5658119000 5658119000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 7427280000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.28 1.44
Diluted earnings (loss) per share from continuing operations 0.28 1.44
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 0.28 1.44
Diluted earnings (loss) per share from continuing and discontinued operations 0.28 1.44
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 12712607000
Capital work-in-progress 217314000
Investment property
Goodwill 412545000
Other intangible assets 45958000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 663143000
Trade receivables, non-current
Loans, non-current 1454056000
Other non-current financial assets 15323000
Total non-current financial assets 2132522000
Deferred tax assets (net) 1876264000
Other non-current assets 96613000
Total non-current assets 17493823000
2 Current assets
Inventories 194804000
Current financial asset
Current investments 542358000
Trade receivables, current 96127000
Cash and cash equivalents 370182000
Bank balance other than cash and cash equivalents 153340000
Loans, current 560000
Other current financial assets 284390000
Total current financial assets 1446957000
Current tax assets (net) 41262000
Other current assets 106916000
Total current assets 1789939000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 19283762000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5658119000
Other equity 7427280000
Total equity attributable to owners of parent 13085399000
Non controlling interest
Total equity 13085399000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1049951000
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 2000000000
Total non-current financial liabilities 3049951000
Provisions, non-current 2465000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 89716000
Total non-current liabilities 3142132000
Current liabilities
Current financial liabilities
Borrowings, current 620797000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 81515000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 181891000
Total Trade payable 263406000
Other current financial liabilities 2052189000
Total current financial liabilities 2936392000
Other current liabilities 118453000
Provisions, current 1386000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3056231000
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 6198363000
Total equity and liabilites 19283762000
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 ABC -2446000 -1536000
Total Amount of items that will not be reclassified to profit and loss -2446000 -1536000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -2446000 -1536000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 840812000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 105426000
Adjustments for decrease (increase) in inventories -35026000
Adjustments for decrease (increase) in trade receivables, current -56100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -350565000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 29293000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 72081000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 889068000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 7583000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -71678000
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 19258000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 594174000
Net cash flows from (used in) operations 1434986000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 22499000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1412487000
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 550000000
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 2279618000
Proceeds from sales of investment property 0
Purchase of investment property 1075974000
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 0
Interest received 8980000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1538927000
Net cash flows from (used in) investing activities -5435539000
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 3931613000
Proceeds from issuing other equity instruments 431491000
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 0
Repayments of borrowings 850484000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 105303000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -13869000
Net cash flows from (used in) financing activities 3393448000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -629604000
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 -629604000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -629604000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Suresh Surana & Associates LLP Yes 31-Mar-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-Mar-2025
Amount Raised 2157455000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings and Research Private Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment of loans availed by Malpani Parks Indore Private Ltd (MPIPL). In terms of the commercial understanding, the Company will be infusing funds by way of ICD to MPIPL for repayment of theses loans Not Applicable 1400000000 0 1391725000 0
2 Part payment of operational parks acquired from Giriraj Enterprises under Business Transfer Agreement Not Applicable 1000000000 0 0 0
3 Repayment of Inter Corporate Loan availed from related party towards the purchase of equity shares of Malpani Parks Indore Private Limited Not Applicable 550000000 0 550000000 0
4 General Corporate Purpose Not Applicable 501927000 0 0 0


Signatory Details
Name of signatory Mayuresh Kore
Designation of person Chief Financial Officer
Place Mumbai
Date 28-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Imagicaaworld Entertainment Limited Giriraj Enterprises Entities controlled by KMPs and/ or their relatives Any other transaction Part payment of Consideration against Bussiness Transfer Agreement 6300000000 Approved 1000001000 5000001000 4000000000
2 Imagicaaworld Entertainment Limited Giriraj Enterprises Entities controlled by KMPs and/ or their relatives Purchase of goods or services 100000000 Approved 36360000 0 55000
3 Imagicaaworld Entertainment Limited Skinvest Care Private Limited Entities controlled by KMPs and/ or their relatives Purchase of goods or services 1000000 Approved 41000 95000 127000
4 Imagicaaworld Entertainment Limited Malpani Estates Entities controlled by KMPs and/ or their relatives Any other transaction Rental and CAM charges 30000000 Approved 6657000 0 13000
5 Imagicaaworld Entertainment Limited Sargam Super Markets Private Limited Entities controlled by KMPs and/ or their relatives Purchase of goods or services 12500000 Approved 1599000 0 174000
6 Imagicaaworld Entertainment Limited Malpani Arcade Private Limited Entities controlled by KMPs and/ or their relatives Sale of goods or services 1000000 Approved 590000 0 0
7 Imagicaaworld Entertainment Limited Malpani Retail Private Limited Entities controlled by KMPs and/ or their relatives Sale of goods or services 70000000 Approved 13552000 312000 0
8 Imagicaaworld Entertainment Limited Malpani Retail Private Limited Entities controlled by KMPs and/ or their relatives Any other transaction Deposit Refunded against Sale of Voucher 70000000 Approved 1000000 1000000 0
9 Imagicaaworld Entertainment Limited Shreya Malpani Spouse of Managing Director Any other transaction Consultancy Fees 1416000 Approved 944000 0 0
10 Imagicaaworld Entertainment Limited Malpani Parks Private Limited Promoter of the Company Any other transaction Processing Fees on Inter Corporate Deposit 1000000000 Approved 118000 0 0
11 Imagicaaworld Entertainment Limited Malpani Parks Private Limited Promoter of the Company Inter-corporate deposit 1000000000 Approved 100000000 0 0 Textual Information(1)
12 Imagicaaworld Entertainment Limited Malpani Parks Private Limited Promoter of the Company Interest paid 1000000000 Approved 1066000 0 0
13 Imagicaaworld Entertainment Limited Malpani Retail Private Limited Entities controlled by KMPs and/ or their relatives Any other transaction Processing Fees on Inter Corporate Deposit 1000000000 Approved 354000 0 0
14 Imagicaaworld Entertainment Limited Malpani Retail Private Limited Entities controlled by KMPs and/ or their relatives Inter-corporate deposit 1000000000 Approved 600000000 0 50000000 Textual Information(2)
15 Imagicaaworld Entertainment Limited Malpani Retail Private Limited Entities controlled by KMPs and/ or their relatives Interest paid 1000000000 Approved 4661000 0 0
16 Imagicaaworld Entertainment Limited Malpani Parks Private Limited Promoter of the Company Any other transaction Purchase of Shares of Malpani Parks Indore Private Limited as per the Share Purchase Agreement 550000000 Approved 550000000 0 0
17 Imagicaaworld Entertainment Limited Malpani Parks Indore Private Limited Wholly Owned Subsidiary Sale of goods or services 150000000 Approved 175000 0 175000
18 Imagicaaworld Entertainment Limited Malpani Parks Indore Private Limited Wholly Owned Subsidiary Sale of fixed assets 150000000 Approved 7901000 0 7193000
19 Imagicaaworld Entertainment Limited Malpani Parks Indore Private Limited Wholly Owned Subsidiary Inter-corporate deposit 1530000000 Approved 1451724000 0 1451724000 Inter-corporate deposit 0.0905 4 years Unsecured Repayment of existing debt of Malpani Parks Indore Private Limited which was availed for setting up of park in Indore
20 Imagicaaworld Entertainment Limited Malpani Parks Indore Private Limited Wholly Owned Subsidiary Interest received 1530000000 Approved 2590000 0 2331000
21 Imagicaaworld Entertainment Limited Imagicaaworld Entertainment Ltd Employees Gratuity Trust Entities controlled by KMPs and/ or their relatives Any other transaction Provision for Excess deposited NA -1158000 3687000 2539000
22 Imagicaaworld Entertainment Limited Imagicaaworld Entertainment Ltd Employees Leave Encashment Trust Entities controlled by KMPs and/ or their relatives Any other transaction Provision for payment NA 962000 350000 1312000
23 Imagicaaworld Entertainment Limited Malpani Tea Corporation Entities controlled by KMPs and/ or their relatives Purchase of goods or services 1000000 Approved 17000 0 0
Total value of transaction during the reporting period 3779154000



Text Block
Textual Information(1) Intercorporate deposit availed and repaid
Textual Information(2) Intercorporate deposit availed and part payment done