UFO2023-10-012023-12-31 UFO2023-10-012023-12-31 UFO2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member UFO2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member UFO2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member UFO2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member UFO2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member UFO2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member UFO2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member UFO2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member UFO2023-12-31 UFO2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member UFO2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 539141 UFO NA UFO Moviez India Limited Equity 2023-04-01 2024-03-31 2024-02-01 2024-01-25 INR Lakhs Third quarter 16:00:00 18:00:00 2024-02-01 2024-02-01 Not applicable 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. 2023-10-01 2023-12-31 Unaudited Standalone 919000000.00 15500000.00 934500000.00 4200000.00 74000000.00 2000000.00 233500000.00 30800000.00 102900000.00 454400000.00 901800000.00 32700000.00 0.00 32700000.00 300000.00 8700000.00 9000000.00 0.00 23700000.00 0.00 0.00 0.00 0.00 23700000.00 -100000.00 23600000.00 23600000.00 0.00 385600000.00 10 0.62 0.62 0.00 0.00 0.62 0.62 NOTES 1. The above unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2023 of UFO Moviez India Limited (''the Company'') have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 01, 2024. The Statutory Auditors of the Company have carried out Limited Review of the above standalone and consolidated financial results pursuant to Regulation 33 of the Securities and Exchange Board India (Listing Obligations and Disclosure Requirements) Regulation, 2015 as amended and issued unmodified review opinion thereon. 2. The Compensation Committee of the Board of Directors of the Company has in the past granted 11,96,000 employee stock options to the eligible employees of the Company and its subsidiary companies under its Employee Stock Option Scheme 2014 (ESOP 2014). Out of these options, till March 31, 2023, 4,25,496 options were exercised by the eligible employees and 54,125 options have lapsed due to the resignation of eligible employees. During the current nine months period ended December 31, 2023, further 3,81,676 options have been exercised by the eligible employees and 22,125 options have lapsed. As at December 31, 2023, 3,12,578 options are in force and exercisable 3.The Board of Directors of the Company had considered and approved a Scheme of Amalgamation on July 6, 2023 of it’s four wholly owned subsidiaries viz. Scrabble Entertainment Limited (“SEL”) and Plexigo Entertainment Private Limited (“PEPL”) and Zinglin Media Private Limited (“ZMPL”) and Scrabble Entertainment (Mauritius) Limited (“SEML”) with UFO Moviez India Limited (“UFO”). The Hon'ble National Company Law Tribunal, Mumbai Bench (‘Hon’ble NCLT’) on January 17, 2024, has pronounced the Order, sanctioning the aforesaid Scheme of Amalgamation (‘Order’) with appointed date April 1, 2023. The certified copy of the order is received on February 01, 2024. Accordingly, the company has given effect to the above scheme of amalgamation and restated previous period figures in the standalone results as prescribed in Ind AS 103- Business Combinations, being a common control transaction. The tax figures in the consolidated financial results for the quarter ended December 31, 2023 include the impact of the accounting adjustments in accordance with the applicable Ind AS. 4.Exceptional items include: (a) Loss on sale of stake in an associate during the previous quarter ended September 30, 2023 amounting to Rs 266 lacs; and (b) Gain (including fair value gain upon re-measurement of Group’s existing investments) of Rs 122 lacs during the previous quarter on acquiring full control of an associate by purchasing the shares from the existing shareholder. The consolidated results for nine months ended December 31, 2023 show a net loss of Rs 144 lacs on account of the above. 5. 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. 6. Previous year/period figures have been regrouped/reclassified, where necessary, to conform to current period classification and to give impact to the scheme as stated in note 3 above. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 2401400000.00 55000000.00 2456400000.00 24100000.00 172100000.00 5000000.00 578700000.00 99300000.00 305000000.00 1156500000.00 2340700000.00 115700000.00 0.00 115700000.00 300000.00 34800000.00 35100000.00 0.00 80600000.00 0.00 0.00 0.00 0.00 80600000.00 700000.00 81300000.00 81300000.00 0.00 385600000.00 10 2.10 2.09 0.00 0.00 2.10 2.09 Advertisement revenue share 142900000.00 Other expenses 189400000.00 Other operating direct cost 94100000.00 Virtual print fees sharing 28000000.00 Advertisement revenue share 368600000.00 Other expenses 477100000.00 Other operating direct cost 237400000.00 Virtual print fees sharing 73400000.00 Items that will be reclassified to profit or loss -100000.00 Items that will be reclassified to profit or loss 700000.00 -100000.00 700000.00 0.00 0.00