PFOCUS2023-04-012023-06-30 PFOCUS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member PFOCUS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member PFOCUS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member PFOCUS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses04Member PFOCUS2023-06-30 PFOCUS2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532748 PFOCUS NOTLISTED Prime Focus Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-08-04 INR Lakhs First quarter 13:00:00 17:00:00 2023-08-11 2023-08-11 Not applicable Single segment Post Production 2023-04-01 2023-06-30 Unaudited Consolidated 12102881000.00 586065000.00 12688946000.00 0.00 0.00 0.00 8292494000.00 1556665000.00 1247978000.00 2279857000.00 13376994000.00 -688048000.00 0.00 -688048000.00 25655000.00 7229000.00 32884000.00 0.00 -720932000.00 0.00 0.00 0.00 0.00 -720932000.00 -467331000.00 -1188263000.00 -680970000.00 -39962000.00 -1087245000.00 -101018000.00 299537000.00 1 -2.41 -2.41 0.00 0.00 -2.41 -2.41 0.00 0.00 0.00 Notes to Standalone and Consolidated Unaudited Financial Results for the quarter ended June 30, 2023 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 August 11, 2023. 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. The Company’s indirect subsidiary DNEG India Media Services Limited (‘DNEG’) entered a memorandum of understanding dated April 13, 2023 with Prime Focus Technologies Limited (“PFT”) for the purchase of certain identified businesses and assets of PFT (including shares in subsidiaries of PFT) and its subsidiaries by DNEG (and/or its affiliates), through one or multiple series of transactions. Since the transaction structure, valuation, regulatory and other approvals has not been finalized as of June 30, 2023, the acquisition has not been accounted for or reflected in the consolidated results as of and for the quarter ended June 30, 2023. 4. Exceptional item of Rs 5,718.91 lakhs and Rs 6,004.18 lakhs, in consolidated results for the quarter ended June 30, 2022 and for the year ended March 31, 2023 respectively 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. 5. The ongoing Writers and Actors strike in Hollywood may have an adverse impact on the Group's operations for the year. 6. The figures for the quarter ended March 31, 2023 are the balancing figures between the audited figures for the full financial year and year to date figures for the period up to nine months period ended December 31, 2022 7. Previous year figures have been regrouped and re-arranged wherever necessary to correspond to the figures of the current period. For and on behalf of the Board of Directors Naresh Malhotra Chairman and Whole-time Director DIN No. 00004597 Place: Mumbai Date: August 11, 2023 Employee stock option expense 34588000.00 Other Expenditure 1187341000.00 Technical Service Cost 749949000.00 Technician Fees 307979000.00 0.00 Items that will be reclassified to the profit or loss -467331000.00 -467331000.00 0.00