PNC2024-01-012024-03-31 PNC2024-01-012024-03-31 PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses05Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses06Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses07Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses08Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses09Member PNC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses10Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses05Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses06Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses07Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses08Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses09Member PNC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses10Member PNC2024-03-31 PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member PNC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member PNC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member PNC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member PNC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member PNC2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member PNC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member PNC2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532387 PNC NOTLISTED Pritish Nandy Communications Limited Equity 2023-04-01 2024-03-31 2024-05-21 2024-05-13 INR Lakhs Yearly 15:30:00 18:45:00 2024-05-21 2024-05-21 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 288698000.00 1082000.00 289780000.00 260197000.00 0.00 286000.00 10230000.00 232000.00 818000.00 9087000.00 280850000.00 8930000.00 0.00 8930000.00 0.00 -723000.00 -723000.00 0.00 9653000.00 0.00 0.00 0.00 0.00 9653000.00 -1731000.00 7922000.00 0.00 0.00 144670000.00 10 0.67 0.67 0.00 0.00 0.67 0.67 1. The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May 21, 2024. 2. The Company has written off an amount of Rs 13.42 lakh incurred in developing content that is no longer viable to take up in the future. 3. The Company has received an award of Rs 3.52 crore plus interest of Rs 35 lakh in its favour in the arbitration filed against White Feather Films (Proprietor Sanjay Gupta). White Feather Films has gone in appeal against the award and was directed to deposit an amount of Rs 3 crore by the Bombay High Court, which they failed to do. The Company has filed a petition for execution of the arbitration award. The Bombay High Court has restrained Sanjay Gupta from disposing of, encumbering, alienating, transferring and parting with the possession of or creating any third-party rights or interest in his 3 properties in Pune and Khandala valued at Rs 12 crore. The advance of Rs 3.18 crore therefore is considered as fully recoverable. 4. The Company has initiated proceedings for recovery of an amount of Rs 1.5 crore given to Saboo Films Pvt Ltd and Bharat Film Works against film rights. Proceedings are ongoing before the City Civil Court and the management considers the same as fully recoverable and hence no provision is made. Legal opinion obtained by the Company supports this. 5. The Company has an investment after impairment of Rs 19.26 lakh in equity shares of subsidiary viz PNC Digital Limited. The Company has agreed to provide its films to this subsidiary company to explore revenue opportunities on the digital platform and exploit it to its commercial advantage. During the period this subsidiary has not earned any income from its operational activities. The net worth of this subsidiary is eroded substantially. This subsidiary will continue its efforts in future. Although, this subsidiary has unfettered access to the film content of the holding company and requires no additional capital deployment to earn revenue, Company has decided to impair value of its investment in this subsidiary by Rs 33.39 lakh for the period under review, based on fair valuation report done by an independent registered valuer as on March 31, 2024. 6. Employee Benefit includes an amount of Rs 97.13 being remuneration to Whole Time directors which exceeds the prescribed limits under Section 197 read with Schedule V to the Companies Act, 2013 (the Act) by Rs 13.13. As per the provisions of the Act, the excess remuneration is subject to approval of the shareholders which the Company proposes to obtain in the forthcoming Annual General Meeting. 7. There are no exceptional and extra-ordinary items. 8. The Company and one subsidiary PNC Digital Limited operate in a single segment: Digital content. The other subsidiary PNC Wellness Limited operates in the wellness segment. 9. The figures for the corresponding previous quarters/ last year have been regrouped and reclassified, wherever necessary, to make them comparable. 10. The figures of the last quarter are the balancing figures between audited figures in respect of the financial year and the published year to date figures upto the third quarter of the current financial year. 11. The statements of audited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement principles provided in the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. Multi segment 2023-04-01 2024-03-31 Audited Standalone 577193000.00 6357000.00 583550000.00 488701000.00 0.00 1590000.00 37856000.00 977000.00 3241000.00 30499000.00 562864000.00 20686000.00 0.00 20686000.00 0.00 -1182000.00 -1182000.00 0.00 21868000.00 0.00 0.00 0.00 0.00 21868000.00 -474000.00 21394000.00 0.00 0.00 144670000.00 10 610496000.00 1.51 1.51 0.00 0.00 1.51 1.51 Advances written off 1342000.00 Auditor's remuneration 194000.00 Business Promotion expenses 298000.00 Communication and conveyance 865000.00 Contract service expenses 587000.00 Director's sitting fees 580000.00 Establishment and Insurance 876000.00 Impairment in value of investment 2023000.00 Legal and professional fees 466000.00 Rent rates and Traveling 1856000.00 Advances written off 1342000.00 Auditor's remuneration 700000.00 Business Promotion expenses 1154000.00 Communication and conveyance 5102000.00 Contract service expenses 2407000.00 Director's sitting fees 2040000.00 Establishment and Insurance 4738000.00 Impairment in value of investment 3339000.00 Legal and professional fees 1424000.00 Rent rates and Traveling 8253000.00 17766000.00 0.00 0.00 1926000.00 0.00 33030000.00 34956000.00 213206000.00 265928000.00 552198000.00 0.00 13038000.00 37418000.00 1191000.00 0.00 104872000.00 156519000.00 14711000.00 723428000.00 989356000.00 144670000.00 610496000.00 755166000.00 755166000.00 7639000.00 7639000.00 0.00 101298000.00 108937000.00 3642000.00 46102000.00 1270000.00 51014000.00 74239000.00 0.00 125253000.00 234190000.00 989356000.00 Content 288698000.00 Wellness 0.00 Content 577193000.00 Wellness 0.00 288698000.00 577193000.00 0.00 0.00 288698000.00 577193000.00 Content 10098000.00 Wellness -92000.00 Content 18624000.00 Wellness -187000.00 10006000.00 18437000.00 232000.00 977000.00 -1115000.00 -6406000.00 10889000.00 23866000.00 Content 984920000.00 Wellness 3417000.00 988337000.00 0.00 988337000.00 Content 243016000.00 Wellness 41000.00 243057000.00 0.00 243057000.00 977000.00 4590000.00 -8469000.00 0.00 -4094000.00 -1521000.00 -1000.00 -39615000.00 0.00 39456000.00 0.00 7717000.00 0.00 3241000.00 0.00 0.00 0.00 263000.00 0.00 0.00 0.00 5523000.00 0.00 0.00 0.00 0.00 5033000.00 -2709000.00 0.00 -655000.00 20031000.00 0.00 0.00 0.00 0.00 0.00 20031000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 877000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74879000.00 55000000.00 0.00 0.00 0.00 0.00 0.00 5523000.00 0.00 0.00 0.00 24525000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6483000.00 0.00 0.00 0.00 977000.00 0.00 0.00 -7460000.00 37096000.00 0.00 37096000.00 322000.00 37418000.00 -1731000.00 -474000.00 0.00 0.00 0.00 0.00