PFOCUS2022-07-012022-09-30PFOCUS2022-09-30PFOCUS2022-03-31PFOCUS2022-04-012022-09-30PFOCUS2022-07-012022-09-30in-bse-fin:OtherExpenses1MemberPFOCUS2022-07-012022-09-30in-bse-fin:OtherExpenses2MemberPFOCUS2022-07-012022-09-30in-bse-fin:OtherExpenses3MemberPFOCUS2022-07-012022-09-30in-bse-fin:OtherExpenses4MemberPFOCUS2022-04-012022-09-30in-bse-fin:OtherExpenses1MemberPFOCUS2022-04-012022-09-30in-bse-fin:OtherExpenses2MemberPFOCUS2022-04-012022-09-30in-bse-fin:OtherExpenses3MemberPFOCUS2022-04-012022-09-30in-bse-fin:OtherExpenses4MemberPFOCUS2022-07-012022-09-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

PFOCUS2022-04-012022-09-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

532748

PFOCUS

INE367G01038

Prime Focus Limited

Equity

2022-04-01

2023-03-31

2022-11-14

2022-11-07

INR

Lakhs

Half yearly

Single segment

Post Production

2022-11-14

10:15:00

2022-11-14

14:00:00

true

Cash Flow Indirect

Not applicable

2022-07-01

2022-09-30

Unaudited

Consolidated

10746916000

529625000

11276541000

6878806000

998587000

1065303000

2082210000

11024906000

251635000

-28527000

223108000

103494000

10088000

113582000

109526000

-848699000

-739173000

120008000

-10482000

-703266000

-35907000

299537000

0.37

<div><div><div>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 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 Group has single operating segment, being integrated post-production services.3. 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 Limited, an indirect subsidiary of the Company, for a lump sum consideration of Rs. 36,500.00 lakhs, adjusted for working capital adjustments and indebtedness, resulting into gain of Rs. 25,020.2 lakhs in standalone results for the quarter / year ended  March 31, 2022, recorded as an exceptional item.4. Exceptional item of Rs. 6,004.18 lakhs, in consolidated results for the period ended September 30, 2022 represents expenses incurred in connection with US Special Purpose Acquisition Companies (SPAC) which ultimately was terminated due to prevailing unfavorable SPAC market conditions and other factors.Exceptional item of Rs. 2,710.96 lakhs 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.Exceptional item in consolidated results for the quarter/ year ended March 31, 2022, include loss of Rs. 18,051.53 lakhs on sale of Companys entire holdings of De-Fi Media Limited, a subsidiary incorporated in the U.K, to rationalize group structure and focus on core business activities.5. Previous period figures have been regrouped and re-arranged wherever necessary to correspond to the figures of the current period. For and on behalf of Board of Directors Naresh Malhotra Chairman and Whole-time Director DIN No. 00004597 Place: Mumbai Date: November 14, 2022</div></div></div>

2022-04-01

2022-09-30

Unaudited

Consolidated

21028384000

1138016000

22166400000

13586418000

2006023000

2075871000

3955777000

21624089000

542311000

-600418000

-58107000

271497000

49113000

320610000

-378717000

-1393634000

-1772351000

-332323000

-46394000

-1700555000

-71796000

299537000

-1.26

Employee stock option expense

49236000

Technician fees

272211000

Technical service cost

737631000

Other Expenses

1023132000

Employee stock option expense

181137000

Technician fees

493510000

Technical service cost

1197854000

Other Expenses

2083276000

3802326000

338047000

11645227000

12964235000

139869000

2368000

8578067000

8580435000

351907000

1321275000

39143321000

5500241000

1942211000

211500000

10654438000

18308390000

1347000

1123952000

19433689000

58577010000

299537000

-678316000

-378779000

983123000

604344000

2339844000

9181391000

11521235000

368175000

62563000

3732000

11955705000

30562797000

3104919000

7614397000

41282113000

3413557000

820126000

501165000

46016961000

57972666000

58577010000

<div><div><div><div>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 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 Group has single operating segment, being integrated post-production services.3. 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 Limited, an indirect subsidiary of the Company, for a lump sum consideration of Rs. 36,500.00 lakhs, adjusted for working capital adjustments and indebtedness, resulting into gain of Rs. 25,020.2 lakhs in standalone results for the quarter / year ended  March 31, 2022, recorded as an exceptional item.4. Exceptional item of Rs. 6,004.18 lakhs, in consolidated results for the period ended September 30, 2022 represents expenses incurred in connection with US Special Purpose Acquisition Companies (SPAC) which ultimately was terminated due to prevailing unfavorable SPAC market conditions and other factors.Exceptional item of Rs. 2,710.96 lakhs 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.Exceptional item in consolidated results for the quarter/ year ended March 31, 2022, include loss of Rs. 18,051.53 lakhs on sale of Companys entire holdings of De-Fi Media Limited, a subsidiary incorporated in the U.K, to rationalize group structure and focus on core business activities.5. Previous period figures have been regrouped and re-arranged wherever necessary to correspond to the figures of the current period. For and on behalf of Board of Directors Naresh Malhotra Chairman and Whole-time Director DIN No. 00004597 Place: Mumbai Date: November 14, 2022</div></div></div></div>

2006023000

-1056229000

-505833000

-1150185000

771632000

338408000

200000

2075871000

250487000

12000

14810000

-696397000

2019155000

1961048000

337001000

1624047000

1159755000

12000

5773000

-193092000

-1347062000

1705604000

603843000

1448562000

639824000

277304000

-709321000

-432336000

2374547000

1942211000

Items that will be reclassified to the profit or loss

-848699000

Items that will be reclassified to the profit or loss

-1393634000