PFOCUS2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member PFOCUS2021-07-012021-09-30in-bse-fin:OneOperatingExpenses02Member PFOCUS2021-07-012021-09-30in-bse-fin:OneOperatingExpenses03Member PFOCUS2021-07-012021-09-30in-bse-fin:OneOperatingExpenses04Member PFOCUS2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member PFOCUS2021-07-012021-09-30in-bse-fin:FourOperatingExpenses02Member PFOCUS2021-07-012021-09-30in-bse-fin:FourOperatingExpenses03Member PFOCUS2021-07-012021-09-30in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PFOCUS 2021-04-01 2022-03-31 2021-11-03 INR Lakhs Half yearly true Cash Flow Indirect Single segment Post Production 2021-07-01 2021-09-30 Unaudited Consolidated 7725626000.00 78292000.00 7803918000.00 0.00 0.00 0.00 4568470000.00 950158000.00 958092000.00 1480213000.00 7956933000.00 -153015000.00 -271096000.00 -424111000.00 42463000.00 2628000.00 45091000.00 0.00 -469202000.00 0.00 0.00 0.00 0.00 -469202000.00 56007000.00 -413195000.00 -470400000.00 1198000.00 61842000.00 -5835000.00 299249000.00 1 -1.57 -1.57 0.00 0.00 -1.57 -1.57 Notes to Standalone and Consolidated Unaudited Financial Results for the quarter and six months ended September 30, 2021: 1. The above results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS,) as notified under the Companies (Indian Accounting Standards) Rules 2015 (as amended) specified under section 133 of the Companies Act 2013 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Audit Committee has reviewed the above results and the Board of Directors has approved the above results at their respective meetings held on November 12, 2021. The Statutory Auditors of the Company have carried out a limited review of these results. 2. Based on the information reviewed by the Chief Operating Decision Maker (CODM), the Company / Group has single operating segment, being integrated Post-Production services. 3. The outbreak of Coronavirus (COVID-19) pandemic globally and in India is causing significant disturbance and slowdown of economic activity. The Company has considered internal and external information up to the date of approval of these financial results in assessing the recoverability of receivables including unbilled receivables, goodwill, investment, loans and other assets. Based on the current indicators of future economic conditions, the Company expects to recover the carrying amount of these assets. The impact of COVID-19 remains uncertain and may be different from what the Company has estimated as of the date of approval of these financial results. 4. The Board of Directors of the Company at its meeting held on October 22, 2021, has approved the Scheme of Amalgamation ( Scheme ) between the Company and PF Digital Media Services Limited ( PF Digital ), subsidiary of the Company, with the appointed date as April 01, 2021, subject to necessary approvals. The Scheme inter alia provides for merger of PF Digital into the Company. 5. Exceptional item in the consolidated results, for the quarter and six months ended September 30, 2021 represent government incentives in a subsidiary in India, written off, being no longer recoverable, consequent to change in the policy and for the quarter and six months ended September 30, 2020, represent costs related to proposed issue of Senior Secured Note by a subsidiary. Single segment 2021-04-01 2021-09-30 Unaudited Consolidated 14350137000.00 470507000.00 14820644000.00 0.00 0.00 0.00 8879790000.00 1733065000.00 1936670000.00 2686543000.00 15236068000.00 -415424000.00 -271096000.00 -686520000.00 66780000.00 -27347000.00 39433000.00 0.00 -725953000.00 0.00 0.00 0.00 0.00 -725953000.00 -39959000.00 -765912000.00 -695205000.00 -30748000.00 -49153000.00 9194000.00 299249000.00 1 -2.43 -2.43 0.00 0.00 -2.43 -2.43 Employee stock option expense 23239000.00 Other expenses 1038079000.00 Technical fees 143924000.00 technical service costs 274971000.00 Employee stock option expense 74199000.00 Other expenses 1735287000.00 Technical fees 278526000.00 technical service costs 598531000.00 1733065000.00 -37000.00 -933222000.00 0.00 -21769000.00 -60705000.00 -2579392000.00 -926253000.00 0.00 210999000.00 0.00 628801000.00 -131000.00 1936670000.00 0.00 29339000.00 45822000.00 -136984000.00 -26121000.00 -194390000.00 0.00 22201000.00 0.00 0.00 0.00 -4300000.00 0.00 468021000.00 0.00 147212000.00 -539308000.00 0.00 0.00 0.00 27939000.00 0.00 -567247000.00 0.00 59097000.00 0.00 0.00 0.00 0.00 0.00 0.00 6589000.00 866174000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1146000.00 0.00 -1292000.00 0.00 -918828000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1908248000.00 830144000.00 1162053000.00 0.00 0.00 1119078000.00 0.00 0.00 -1203027000.00 -2689102000.00 0.00 -2689102000.00 3667027000.00 977925000.00