PFOCUS2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member PFOCUS2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member PFOCUS2021-10-012021-12-31in-bse-fin:OneOperatingExpenses03Member PFOCUS2021-10-012021-12-31in-bse-fin:OneOperatingExpenses04Member PFOCUS2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member PFOCUS2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member PFOCUS2021-10-012021-12-31in-bse-fin:FourOperatingExpenses03Member PFOCUS2021-10-012021-12-31in-bse-fin:FourOperatingExpenses04Member PFOCUS2021-10-012021-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PFOCUS2021-10-012021-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PFOCUS 2021-04-01 2022-03-31 2022-02-07 INR Lakhs Third quarter Single segment Post Production 2021-10-01 2021-12-31 Unaudited Consolidated 8522311000.00 174686000.00 8696997000.00 0.00 0.00 0.00 5247499000.00 985869000.00 1001056000.00 1287682000.00 8522106000.00 174891000.00 0.00 174891000.00 213987000.00 74934000.00 288921000.00 0.00 -114030000.00 0.00 0.00 0.00 0.00 -114030000.00 -66561000.00 -180591000.00 -119948000.00 5918000.00 -177669000.00 -2922000.00 299249000.00 1 -0.38 -0.38 0.00 0.00 -0.38 -0.38 Notes to Standalone and Consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 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 February 14, 2022. 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 January 25, 2022, has approved the sale of the business of all post-production related services that is undertaken by the Company through its divisions which carries out this business, but excluding the business of services/rental of shooting floors as referred in the Business transfer Agreement to be executed by the company, as a going concern, by way of a slump sale, to DNEG India Media Services Limited, an indirect subsidiary of the Company, for a lump sum consideration of upto Rs. 365 crores, subject to closing adjustments and subject to approval of the shareholders of the Company. 5.The Board of Directors of the Company at its meeting held on February 14, 2022, has approved the sale / transfer of entire investment held in De-Fi Media Limited for a consideration of Rs. 1 crore. 6.Exceptional item in the consolidated results, for the quarter ended September 30, 2021 and nine months ended December 31, 2021 represent government incentives in a subsidiary in India, written off, being no longer recoverable, consequent to change in the policy and for the previous quarter and nine months ended December 31, 2020, represent costs related to proposed issue of Senior Secured Note by a subsidiary. Single segment 2021-04-01 2021-12-31 Unaudited Consolidated 22872448000.00 645193000.00 23517641000.00 0.00 0.00 0.00 14127289000.00 2718934000.00 2937726000.00 3974225000.00 23758174000.00 -240533000.00 -271096000.00 -511629000.00 280767000.00 47587000.00 328354000.00 0.00 -839983000.00 0.00 0.00 0.00 0.00 -839983000.00 -106520000.00 -946503000.00 -815153000.00 -24830000.00 -922027000.00 -24476000.00 299249000.00 1 -2.81 -2.81 0.00 0.00 -2.81 -2.81 Employee stock option expense 39001000.00 Other expenses 763264000.00 Technical service cost 289200000.00 Technician fees 196217000.00 Employee stock option expense 113200000.00 Other expenses 2498551000.00 Technical service cost 887731000.00 Technician fees 474743000.00