INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol INSPIRE
MSEI Symbol NOTLISTED
ISIN INEONDX01019
Name of Company INSPIRE FILMS LIMITED
Type of company SME
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 29-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 Half Yearly
Reporting Quarter Yearly
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 ENTERTAINMENT
Start date and time of board meeting 29-May-2025   15:30:00
End date and time of board meeting 29-May-2025   16:30:00
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
(III) 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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
Company had not defaulted any Loan.


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 37472000 77712000
Other income 227000 292000
Total Income 37699000 78004000
2 Expenses
(a) Cost of materials consumed 74009000 139321000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -37015000 -71455000
(d) Employee benefit expense 1739000 13342000
(e) Finance costs 7444000 15366000
(f) Depreciation and amortisation expense 2666000 5031000
(g) Other Expenses
1 Other Expenses 6052000 27467000
Total other expenses 6052000 27467000
Total expenses 54895000 129072000
3 Profit before exceptional and extraordinary items and tax -17196000 -51068000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax -17196000 -51068000
6 Extraordinary items 0 0
7 Profit before tax -17196000 -51068000
8 Tax Expense
Current tax 1199000 1199000
Deferred tax -4979000 -1255000
Total tax expenses -3780000 -56000
9 Net Profit Loss for the period from continuing operations -13416000 -51012000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest -13416000 -51012000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period -13416000 -51012000
17 Details of equity share capital
Paid-up equity share capital 136093000 136093000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.99 -3.75
Diluted earnings (loss) per share from continuing and discontinued operations -0.99 -3.75
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) Notes: 1. The financial results ( the statement ) of Inspire Films Limited ( IFL or the Company ) for the half year & year ended on March 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 29, 2025 and these financial results have been subjected to review by the Statutory Auditors of the Company. The auditors have issued an unmodified review report. 2. These financial results have been prepared in accordance with principles laid down in Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 3. The Company is mainly engaged in the business of content creation and licencing and distribution of content. Looking into the nature of business, company is operating under single segment being Media & Entertainment. Hence segment reporting is not applicable to the Company. 4. Company is mainly engaged in the business of Content Creation and licencing and distribution of content. Looking into the nature of business, company is operating under single segment being Media & Entertainment. Hence segment reporting is not applicable to the company. 5. The figures for half year ended 31 March, 2025 and 2024 are the balancing figures between audited figures for the year-end and six-month period. The comparative figures for previous periods are regrouped/reclassified to conform to current year figures. 6. The results for the Half Year and year ended 31st March, 2025 are available on the website of NSE at www.nseindia.com and on Company's website at www.inspirefilms.in. 7. Our company INSPIRE FILMS LIMITED (INSPIRE) does not have any subsidiary/associate/joint venture companies as on date.


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax -51068000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 11519000
Adjustments for depreciation and amortisation expense 5031000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 16550000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -71455000
Adjustments for decrease (increase) in trade receivables 33827000
Adjustments for decrease (increase) in other current assets -4248000
Adjustments for increase (decrease) in trade payables 32457000
Adjustments for increase (decrease) in other current liabilities 64911000
Adjustments for provisions -11564000
Total adjustments for working capital 43928000
Total adjustments for reconcile profit (loss) 60478000
Net cash flows from (used in) operations 9410000
Dividends received 0
Interest paid 0
Interest received -212000
Income taxes paid (refund) 8433000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 765000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 765000
4 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 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 1031000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 464000
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 212000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -355000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -355000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -3668000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11519000
Net cash flows from (used in) financing activities before extraordinary items -15187000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -15187000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -14777000
6 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 -14777000
Cash and cash equivalents cash flow statement at beginning of period 21208000
Cash and cash equivalents cash flow statement at end of period 6431000


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
Equity and liabilities
1 Shareholders' funds
Share capital 136093000
Reserves and surplus 149833000
Money received against share warrants
Total shareholders' funds 285926000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 62856000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 0
Total non-current liabilities 62856000
6 Current liabilities
Short-term borrowings 72800000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 50634000
Total Trade payable 50634000
Other current liabilities 18949000
Short-term provisions 750000
Total current liabilities 143133000
Total equity and liabilities 491915000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 7017000
Producing properties
Intangible assets 6454000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 13471000
ii Non-current investments 0
v Deferred tax assets (net) 2591000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 43894000
viii Other non-current assets
Total non-current assets 59956000
Current assets
Current investments 0
Inventories 346127000
Trade receivables 25704000
Cash and cash equivalents 6431000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 43391000
Other current assets 10306000
Total current assets 431959000
Total assets 491915000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 JMT & Associates Yes 31-Mar-2027


Signatory Details
Name of signatory
Designation of person
Place
Date


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 INSPIRE FILMS LIMITED Mamta Yash Patnaik Director Any other transaction Professional fees 650000000000 Approved 650000000000 0 0
2 INSPIRE FILMS LIMITED Mamta Yash Patnaik Director Any other transaction Rent 600000000000 Approved 600000000000 0 0
3 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Rent 600000000000 Approved 600000000000 0 0
4 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Remuneration 1800000000000 Approved 1800000000000 0 0
5 INSPIRE FILMS LIMITED Amit Sen Director Remuneration 120000000000 Approved 120000000000 0 0
6 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Short Term Loan Taken 351500000000 Approved 351500000000 0 351500000000
7 INSPIRE FILMS LIMITED Proto Entertainment Private Limied Director holds more than 50 % stake Loan 3385000000 Approved 3385000000 0 0
8 INSPIRE FILMS LIMITED Proto Entertainment Private Limied Director holds more than 50 % stake Any other transaction Received 52000000000 Approved 52000000000 0 0
9 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Interest Expense 3545300000 Approved 3545300000 0 3545300000
10 INSPIRE FILMS LIMITED Girija Shankar Naik Independent Director Any other transaction Sitting Fees 22500000000 Approved 22500000000 0 0
11 INSPIRE FILMS LIMITED Rangaraj Ravindra Independent Director Any other transaction Sitting Fees 22500000000 Approved 22500000000 0 0
12 INSPIRE FILMS LIMITED Beyond Dreams Entertainment Private Limited Holding Company Advance 53458000000 Approved 53458000000 0 401897500000
13 INSPIRE FILMS LIMITED Proto Entertainment Private Limied Director holds more than 50 % stake Advance 102510400000 Approved 102510400000 0 0
14 INSPIRE FILMS LIMITED Mamta Yash Patnaik Director Any other transaction Security Deposit 960000000000 Approved 960000000000 0 0
15 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Security Deposit 2760000000000 Approved 2760000000000 0 0
16 INSPIRE FILMS LIMITED Mamta Yash Patnaik Director Any other transaction Rent Payable 324190900000 Approved 324190900000 0 324190900000
17 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Rent Payable 340200000000 Approved 340200000000 0 340200000000
18 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Trade Payable 40921700000 Approved 40921700000 0 40921700000
19 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Short Term Loan Taken 351500000000 Approved 351500000000 0 351500000000
20 INSPIRE FILMS LIMITED Yash Arabinda Patnaik Managing Director Any other transaction Interest Payable 3545300000 Approved 3545300000 0 3545300000
21 INSPIRE FILMS LIMITED Influence Beyond Private Limited Director holds more than 50 % stake Any other transaction Trade Payable 3500000000 Approved 3500000000 0 0
22 INSPIRE FILMS LIMITED Shruti Parikh CFO Remuneration 1815500000 Approved 1915500000 0 1915500000
23 INSPIRE FILMS LIMITED Payal Doshi Company Secretary and compliance officer Remuneration 11500000000 Approved 11500000000 0 11500000000
Total value of transaction during the reporting period 9178672100000