INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PPSL
MSEI Symbol NOTLISTED
ISIN INE0YAL01017
Name of Company Picturepost Studios Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 14-11-2025   18:30:00
End date and time of board meeting 14-11-2025   21:00:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 1,212.45 1,212.45
Other income 0.60 0.60
Total Income 1,213.05 1,213.05
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 112.68 112.68
(e) Finance costs 10.95 10.95
(f) Depreciation and amortisation expense 185.87 185.87
(g) Other Expenses
1 Other Expenses 40.84 40.84
2 Direct Expenses 858.65 858.65
Total other expenses 899.49 899.49
Total expenses 1,208.99 1,208.99
3 Profit before exceptional and extraordinary items and tax 4.06 4.06
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 4.06 4.06
6 Extraordinary items 0.00 0.00
7 Profit before tax 4.06 4.06
8 Tax Expense
Current tax (1.12) (1.12)
Deferred tax (18.77) (18.77)
Total tax expenses (19.89) (19.89)
9 Net Profit Loss for the period from continuing operations 23.95 23.95
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 23.95 23.95
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 23.95 23.95
17 Details of equity share capital
Paid-up equity share capital 293.00 293.00
Face value of equity share capital 1 1
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.08 0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.08 0.08
20 Debt equity ratio 0.00 0.00
21 Debt service coverage ratio 0.00 0.00
22 Interest service coverage ratio 0.00 0.00
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes: 1. The above unaudited consolidated financial results were reviewed by Audit Committee and approved by the Board of Directors at the Meeting held on November 14, 2025. 2. On October 11, 2024, the Picturepost Studios Limited(“the Holding Company”) acquired 100% stake in Picturepost Studios UK Limited(“the subsidiary”).The Financial Statements of Picturepost Studios UK Limited have been consolidated effective from the acquisition date and hence comparative consolidated financial results for half year ended September 30 ,2024 is not applicable and cannot be presented. 3. The Holding company has subscribed to the equity shares of a private limited company incorporated in the United Kingdom. The incorporation process has been completed, and the entity was officially registered on October 11, 2024. The Company holds a controlling interest through its share subscription agreement and accordingly, the entity has been considered for consolidation in accordance with the applicable financial reporting framework. As of the reporting date, the subscription amount remains payable. Additionally, certain post-incorporation obligations under the applicable UK regulations are in progress, including regulatory and statutory compliance formalities. 4. The above Financial results have been prepared in accordance with applicable Accounting Standard issued by the ICAI. 5. Segment Reporting as defined in Accounting Standard 17 is not applicable as the business of the company falls in one segment. 6. The Figures for the previous periods have been regrouped and rearranged wherever considered necessary.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 4.06
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 10.95
Adjustments for depreciation and amortisation expense 185.87
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 196.82
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables 163.73
Adjustments for decrease (increase) in other current assets (94.52)
Adjustments for increase (decrease) in trade payables (63.99)
Adjustments for increase (decrease) in other current liabilities 138.09
Adjustments for provisions (9.05)
Total adjustments for working capital 134.26
Total adjustments for reconcile profit (loss) 331.08
Net cash flows from (used in) operations 335.14
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (1.12)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 336.26
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 336.26
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 437.78
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (437.78)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (437.78)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (21.11)
Dividends paid 0.00
Interest paid 10.95
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 10.16
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 10.16
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (91.36)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (91.36)
Cash and cash equivalents cash flow statement at beginning of period 102.16
Cash and cash equivalents cash flow statement at end of period 10.80


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 293.00
Reserves and surplus 2,566.88
Money received against share warrants 0.00
Total shareholders' funds 2,859.88
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 83.63
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 4.85
Long-term provisions 0.00
Total non-current liabilities 88.48
6 Current liabilities
Short-term borrowings 344.86
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 531.52
Total Trade payable 531.52
Other current liabilities 289.10
Short-term provisions 3.95
Total current liabilities 1,169.43
Total equity and liabilities 4,117.79
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,835.12
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,835.12
ii Non-current investments 202.07
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 96.47
Total non-current assets 2,133.66
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 1,523.38
Cash and cash equivalents 10.80
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets 449.95
Total current assets 1,984.13
Total assets 4,117.79
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Picture Production Services 1,212.45 1,212.45
Total Segment Revenue 1,212.45 1,212.45
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,212.45 1,212.45
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Picture Production Services 15.01 15.01
Total Profit before tax 15.01 15.01
i. Finance cost 10.95 10.95
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 4.06 4.06
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Picture Production Services 4,117.79 4,117.79
2 Picture Production Services 4,117.79 4,117.79
Total Segment Asset 4,117.79 4,117.79
Un-allocable Assets 0.00 0.00
Net Segment Asset 4,117.79 4,117.79
4 Segment Liabilities
Segment Liabilities
1 Picture Production Services 4,117.79 4,117.79
2 Picture Production Services 4,117.79 4,117.79
Total Segment Liabilities 4,117.79 4,117.79
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,117.79 4,117.79
Disclosure of notes on segments