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 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 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



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 944041000 4102230000
Other income 26445000 91672000
Total income 970486000 4193902000
2 Expenses
(a) Cost of materials consumed 77230000 322585000
(b) Purchases of stock-in-trade 21297000 86179000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -4354000 331000
(d) Employee benefit expense 117859000 462580000
(e) Finance costs 44640000 107101000
(f) Depreciation, depletion and amortisation expense 229921000 890951000
(f) Other Expenses
1 Other Expenses 327330000 1475786000
Total other expenses 327330000 1475786000
Total expenses 813923000 3345513000
3 Total profit before exceptional items and tax 156563000 848389000
4 Exceptional items 5913000 -16794000
5 Total profit before tax 162476000 831595000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 5193000 59862000
9 Total tax expenses 5193000 59862000
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 157283000 771733000
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 157283000 771733000
17 Other comprehensive income net of taxes -2446000 -1536000
18 Total Comprehensive Income for the period 154837000 770197000
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 6869756000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.29 1.43
Diluted earnings (loss) per share from continuing operations 0.29 1.43
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 0.29 1.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.29 1.43
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 14025596000
Capital work-in-progress 315365000
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 112962000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 27282000
Total non-current financial assets 140244000
Deferred tax assets (net) 1879296000
Other non-current assets 96613000
Total non-current assets 16915617000
2 Current assets
Inventories 199543000
Current financial asset
Current investments 542358000
Trade receivables, current 96574000
Cash and cash equivalents 376046000
Bank balance other than cash and cash equivalents 153456000
Loans, current 560000
Other current financial assets 284390000
Total current financial assets 1453384000
Current tax assets (net) 41262000
Other current assets 268154000
Total current assets 1962343000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 18877960000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5658119000
Other equity 6869756000
Total equity attributable to owners of parent 12527875000
Non controlling interest
Total equity 12527875000
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 2580000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 89716000
Total non-current liabilities 3142247000
Current liabilities
Current financial liabilities
Borrowings, current 620797000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 212328000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 199414000
Total Trade payable 411742000
Other current financial liabilities 2054025000
Total current financial liabilities 3086564000
Other current liabilities 119886000
Provisions, current 1388000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3207838000
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 6350085000
Total equity and liabilites 18877960000
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 Parks Division 742752000 3487608000
2 Hotel Division 201289000 614622000
Total Segment Revenue 944041000 4102230000
Less: Inter segment revenue 0 0
Revenue from operations 944041000 4102230000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Parks Division 110590000 702226000
2 Hotel Division 64197000 161635000
Total Profit before tax 174787000 863861000
i. Finance cost 44640000 44640000
ii. Other Unallocable Expenditure net off Unallocable income -32329000 -32329000
Profit before tax 162476000 831595000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Parks Division 17819129000 17819129000
2 Hotel Division 1145526000 1145526000
Total Segment Asset 18964655000 18964655000
Un-allocable Assets 1917526000 1917526000
Net Segment Asset 20882181000 20882181000
4 Segment Liabilities
Segment Liabilities
1 Parks Division 9613039000 9613039000
2 Hotel Division 997310000 997310000
Total Segment Liabilities 10610349000 10610349000
Un-allocable Liabilities 1917526000 1917526000
Net Segment Liabilities 12527875000 12527875000
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 -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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 831595000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 107223000
Adjustments for decrease (increase) in inventories -39765000
Adjustments for decrease (increase) in trade receivables, current -56547000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -352292000
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 103128000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 74211000
Adjustments for depreciation and amortisation expense 890951000
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 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -71608000
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 16225000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 671526000
Net cash flows from (used in) operations 1503121000
Dividends received 0
Interest paid 0
Interest received -8428000
Income taxes paid (refund) 22499000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1472194000
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 2911244000
Proceeds from sales of investment property -1075974000
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 0
Interest received 9826000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -84942000
Net cash flows from (used in) investing activities -4612334000
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 1732484000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 107101000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -13869000
Net cash flows from (used in) financing activities 2509650000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -630490000
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 -630490000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -630490000





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