PFOCUS2024-10-012024-12-31 PFOCUS2024-10-012024-12-31 PFOCUS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member PFOCUS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member PFOCUS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member PFOCUS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member PFOCUS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member PFOCUS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member PFOCUS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member PFOCUS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member PFOCUS2024-12-31 PFOCUS2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PFOCUS2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532748 PFOCUS NOTLISTED Prime Focus Limited Equity 2024-04-01 2025-03-31 2025-02-10 2025-02-03 INR Lakhs Third quarter 13:30:00 16:00:00 2025-02-10 2025-02-10 Not applicable Single segment Post Production 2024-10-01 2024-12-31 Unaudited Consolidated 9094532000.00 -837709000.00 8256823000.00 0.00 0.00 0.00 5030403000.00 1502397000.00 1277189000.00 1384029000.00 9194018000.00 -937195000.00 0.00 -937195000.00 39240000.00 13517000.00 52757000.00 0.00 -989952000.00 0.00 0.00 0.00 0.00 -989952000.00 486068000.00 -503884000.00 -601766000.00 -388186000.00 -297489000.00 -206395000.00 299987000.00 1 -3.30 -3.30 0.00 0.00 -3.30 -3.30 0.00 0.00 0.00 Notes to Consolidated Unaudited Statements of Financial Results for the quarter and nine months ended December 31, 2024 1. The consolidated unaudited statements of financial results for the quarter and nine months ended December 31, 2024, were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 10, 2025. The Statutory Auditors of the Company have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. 2. The consolidated unaudited statements of financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in terms of the regulation. 3. On July 26, 2023, the Company and Mr. Namit Malhotra (one of the promoters of the Company) filed a suit before the Honorable High Court of Bombay, against Reliance Alpha Services Private Limited (RASPL) and others, inter alia with respect to: (a) the notices received from RASPL demanding a sum of Rs. 35,379 Lakhs and to invoke the personal guarantee issued by Mr. Namit Malhotra in the event of non-payment by the Company; and (b) the non-completion and breach of the business transfer agreement dated November 19, 2014 by Reliance Mediaworks Limited and Reliance Land Private Limited, pursuant to which, the aforesaid loan agreement of February 25, 2019 was executed. The matter is yet to be listed. Further on August 29, 2023, the Company has received a notice that a petition has been filed before National Company Law Tribunal, Mumbai Bench (NCLT), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (as amended) with respect to alleged breach of the loan agreement of February 25, 2019, by the Company and demanding a sum of Rs. 35,379 Lakhs. The matter is currently sub judice with NCLT, Mumbai. 4. Operating segments are reported in a manner consistent with internal reporting provided to the Chief Operating Decision Maker (CODM) (i.e. the Board of Directors) of the Group. The CODM is responsible for allocating resources and assessing performances of the operating segments of the Group. The Group is mainly engaged in operating as integrated post-production setup. The CODM decides on allocation of the resources to the business taking a holistic view of the entire setup and hence it is considered as representing a single operating segment as per IND AS 108 “Segment Reporting”. 5. DNEG S.a.r.l (a step-down subsidiary of the Company) has agreed to raise USD 200 million from United Al Saqer Group to make further investments in content production, support setup of new technology division ‘Brahma’ and setup of visual experience hub in Abu Dhabi. Of this, USD100 million (Rs. 83,354.39 Lakhs) is raised during the quarter ended June 30, 2024. The remaining would be raised over a period of 2 years subject to completion and terms and conditions as per mutual agreement. 6. The above unaudited consolidated financial results of the Company are available on the Company's and stock exchanges websites (www.primefocus.com), BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. For and on behalf of the Board of Directors Naresh Malhotra DIN No. 00004597 Chairman and Whole-time Director Place: Mumbai Date: February 10, 2025 Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 26199354000.00 773482000.00 26972836000.00 0.00 0.00 0.00 16031700000.00 4051007000.00 3795002000.00 4629017000.00 28506726000.00 -1533890000.00 0.00 -1533890000.00 121819000.00 410942000.00 532761000.00 0.00 -2066651000.00 0.00 0.00 0.00 0.00 -2066651000.00 -1195712000.00 -3262363000.00 -1461360000.00 -605291000.00 -2249968000.00 -1012395000.00 299987000.00 1 -6.89 -6.89 0.00 0.00 -6.89 -6.89 0.00 0.00 0.00 Employee stock option expense 10506000.00 Other expenses 953567000.00 Technical service cost 257294000.00 Technician fees 162662000.00 Employee stock option expense 40935000.00 Other expenses 3024560000.00 Technical service cost 1117826000.00 Technician fees 445696000.00 0.00 0.00 Items that will be reclassified subsequently to profit or loss (net of tax) 486068000.00 Items that will be reclassified subsequently to profit or loss (net of tax) -1195712000.00 486068000.00 -1195712000.00 0.00 0.00