PFOCUS2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member PFOCUS2022-01-012022-03-31in-bse-fin:OneOperatingExpenses02Member PFOCUS2022-01-012022-03-31in-bse-fin:OneOperatingExpenses03Member PFOCUS2022-01-012022-03-31in-bse-fin:OneOperatingExpenses04Member PFOCUS2022-01-012022-03-31in-bse-fin:FourOperatingExpenses01Member PFOCUS2022-01-012022-03-31in-bse-fin:FourOperatingExpenses02Member PFOCUS2022-01-012022-03-31in-bse-fin:FourOperatingExpenses03Member PFOCUS2022-01-012022-03-31in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PFOCUS 2021-04-01 2022-03-31 2022-05-20 INR Lakhs Yearly true Cash Flow Indirect Single segment Post Production 2022-01-01 2022-03-31 Unaudited Standalone 364394000.00 117631000.00 482025000.00 0.00 0.00 0.00 45446000.00 77713000.00 144478000.00 124819000.00 392456000.00 89569000.00 2502020000.00 2591589000.00 0.00 0.00 0.00 0.00 2591589000.00 0.00 0.00 0.00 0.00 2591589000.00 -5173000.00 2586416000.00 3002318000.00 0.00 299537000.00 1 8.66 8.49 0.00 0.00 8.66 8.49 The above results have been prepared in accordance with the recognition and measurement principles of applicable Ind AS as notified under the Companies (Ind AS) Rules 2015 (as amended) specified under section 133 of the Companies Act 2013 and in compliance with Regulation 33 of the SEBI (LODR) 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 May 27, 2022. Based on the information reviewed by the Chief Operating Decision Maker (CODM), the Company / Group has single operating segment, being integrated Post-Production services. The outbreak of 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. Effective March 31, 2022, the Company sold 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 executed by the company, as a going concern, by way of a slump sale, to DNEG India Media Services Ltd, an indirect subsidiary of the Company, for a lump sum consideration of Rs. 390.13 crs including working capital adjustments of Rs. 25.13 crs which resulted into gain of = 291.79 crs which is recorded under exceptional item in standalone results. The Company sold its entire holdings of 2,43,67,188 ordinary shares of De-fi Media Ltd, a subsidiary incorporated in the U.K. for a consideration of = 0.99 crs to rationalize group structure and focus on core business activities. This has resulted into gain of = 0.99 crs in standalone results, disclosed as other income and resulted into loss of ¥ 153.40 crs in consolidated results of March 31, 2022, which is disclosed as an exceptional item. Further, exceptional item includes = 27.11 crs that represents government incentives in a subsidiary in India, written off, being no longer recoverable, consequent to change in the policy. And exceptional item for the previous year, = 22.61 crs represent costs related to proposed issue of Senior Secured Note by a subsidiary. During the year, the Company received an approval for the Scheme of Amalgamation of PF Digital Media Services Ltd with Prime Focus Ltd from NCLT, Mumbai pursuant to Sections 230-232 and other relevant provisions of the Companies Act, 2013. Consequently, PF Digital is merged with PFL from the Appointed date i.e. 1st April, 2021. As per Ind AS 103 (Appendix C), Business Combinations of entities under common control , the financial information in the financial statements in respect of prior periods have been restated as if the business combination had occurred from the beginning of the first year presented i.e. April 1, 2020, accordingly prior periods presented are restated to give this effect. Previous period figures have been regrouped and re-arranged wherever necessary to correspond to the figures of the current period. 8. The figures for the quarter ended March 31, 2022, and March 31, 2021 are the balancing figures between the audited figures for the FY and year to date figures for the period up to nine months period ended December 31, 2021 and December 31, 2020 respectively. For and on behalf of the Board of Directors Naresh Malhotra Chairman and Whole-time Director DIN No. 00004597 Place: Mumbai Date: May 27, 2022 Single segment 2021-04-01 2022-03-31 Audited Standalone 1209242000.00 726389000.00 1935631000.00 0.00 0.00 0.00 165302000.00 322774000.00 628829000.00 413802000.00 1530707000.00 404924000.00 2502020000.00 2906944000.00 0.00 0.00 0.00 0.00 2906944000.00 0.00 0.00 0.00 0.00 2906944000.00 -5173000.00 2901771000.00 3317673000.00 0.00 299537000.00 1 15941435000.00 9.71 9.56 0.00 0.00 9.71 9.56 Exchange loss (net) 1232000.00 Other expenditure 77704000.00 Technical service cost 18506000.00 Technician fees 27377000.00 Exchange loss (net) 987000.00 Other expenditure 287926000.00 Technical service cost 37941000.00 Technician fees 86948000.00 322774000.00 0.00 -163048000.00 0.00 0.00 0.00 0.00 0.00 0.00 -429293000.00 0.00 0.00 0.00 628829000.00 0.00 0.00 0.00 -263525000.00 0.00 0.00 0.00 430300000.00 0.00 0.00 0.00 -2533839000.00 0.00 41060000.00 0.00 -2827342000.00 79602000.00 0.00 0.00 0.00 -340446000.00 0.00 420048000.00 445000000.00 0.00 0.00 609579000.00 0.00 0.00 0.00 0.00 12729000.00 192441000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1583332000.00 1261659000.00 0.00 0.00 0.00 345635000.00 0.00 -31000.00 0.00 -320360000.00 0.00 0.00 14959000.00 0.00 0.00 0.00 0.00 0.00 309500000.00 305752000.00 162542000.00 0.00 0.00 128076000.00 0.00 0.00 -271911000.00 -172223000.00 0.00 -172223000.00 239260000.00 67037000.00