5327482025-01-012025-03-315327482025-03-315327482024-03-315327482024-04-012025-03-315327482025-01-012025-03-31in-capmkt:OtherExpenses1Member5327482025-01-012025-03-31in-capmkt:OtherExpenses2Member5327482025-01-012025-03-31in-capmkt:OtherExpenses3Member5327482025-01-012025-03-31in-capmkt:OtherExpenses4Member5327482024-04-012025-03-31in-capmkt:OtherExpenses1Member5327482024-04-012025-03-31in-capmkt:OtherExpenses2Member5327482024-04-012025-03-31in-capmkt:OtherExpenses3Member5327482024-04-012025-03-31in-capmkt:OtherExpenses4Member5327482025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327482024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327482025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15327482024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15327482025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532748PFOCUSNOTLISTEDINE367G01038PRIME FOCUS LIMITEDMain BoardEquity2024-04-012025-03-312025-05-272025-05-22INRLakhsQuarterlyFourth quarterSingle segmentPost Production2025-05-2715:00:002025-05-2719:30:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated97894360001492713000112821490000005648522000132815500012579550001819210000100538420001228307000-3801771000-257346400031556000-88828000-572720000-25161920000000-2516192000-1040443000-3556635000-2309728000-206464000-2815067000-7415680002999870001-7.7-7.700-7.7-7.71.The above statement of consolidated audited financial results which have been prepared in accordance with the 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 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 27, 2025. The Statutory Auditors of the Company have expressed an unmodified opinion on the consolidated audited financial results for the year ended March 31, 2025. <BR> 2.The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date figures upto the quarters ended December 31, 2024 and December 31, 2023 respectively. <BR> 3.On July 26, 2023, the Company and Mr. Namit Malhotra (one of the promoters of the Company) filed a suit before the Honorable High Court of Bombay, against Reliance Alpha Services Private Limited (RASPL) and others, inter alia with respect to: (a) the notices received from RASPL demanding a sum of Rs 35,379 Lakhs and to invoke the personal guarantee issued by Mr. Namit Malhotra in the event of non-payment by the Company; and (b) the non-completion and breach of the business transfer agreement dated November 19, 2014 by Reliance Mediaworks Limited and Reliance Land Private Limited, pursuant to which, the aforesaid loan agreement of February 25, 2019 was executed. The matter is yet to be listed. Further on August 29, 2023, the Company has received a notice that a petition has been filed before National Company Law Tribunal, Mumbai Bench (NCLT), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (as amended) with respect to alleged breach of the loan agreement of February 25, 2019, by the Company and demanding a sum of Rs 35,379 Lakhs. The matter is currently sub judice with NCLT, Mumbai and remained status quo as on March 31, 2025. <BR> 4.Operating segments are reported in a manner consistent with internal reporting provided to the Chief Operating Decision Maker (CODM) (i.e. the Board of Directors) of the Group. The CODM is responsible for allocating resources and assessing performances of the operating segments of the Group. The Group is mainly engaged in operating as integrated post-production setup. The CODM decides on allocation of the resources to the business taking a holistic view of the entire setup and hence it is considered as representing a single operating segment as per IND AS 108 “Segment Reporting”. <BR> 5.DNEG S.a.r.l (a step-down subsidiary of the Company) has agreed to raise US Dollar 200 million from United Al Saqer Group to make further investments in content production, support setup of new technology division ‘Brahma’ and setup of visual experience hub in Abu Dhabi. Of this, US Dollar 100 million (Rs 83,354.39 Lakhs) is raised during the quarter ended June 30, 2024 and additional US Dollar 10 million (Rs 8,545.85 Lakhs) in quarter ended March 31, 2025. The remaining would be raised over a period of 2 years subject to completion and terms and conditions as per mutual agreement. <BR> 6.During the year and quarter ended March 31, 2025, the group carried out impairment assessment and recorded Rs 17,574.77 Lakhs for impairment of intangible asset that was decommissioned and Rs 20,442.94 Lakhs for impairment of financial assets. These are recorded as exceptional item in the Statement of Consolidated Audited Financial Results. <BR> 7.On February 14, 2025, the group completed acquisition of Metaphysic Inc for a consideration of US Dollar 130 million (Rs 111,100.30 Lakhs) settled by issuance of shares of the subsidiary (of which Rs 96,942.67 is accounted as Goodwill) . The purchase price allocation is provisional and will be modified based on additional information received within a year. Metaphysic develops AI and software solutions designed to create photoreal, ethical, AI-generated content at scale. It is the leading creator of photoreal AI-generated content for film, TV, and branded content. It provides AI-powered VFX and sound capabilities previously unavailable, such as face-replacement and de-aging. <BR> 8.Subsequent to year end, the Group has extended tenure of its existing term loan and revolving debt facilities of its foreign subsidiary till June 2026 and also secured additional USD 50 million of revolving credit facilities <BR> 9.Previous year/period figures have been regrouped/ reclassified whenever necessary to confirm to current year's classification. <BR> 10.The above unaudited consolidated financial results of the Company are available on the Company's and stock exchanges websites (www.primefocus.com), BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.2024-04-012025-03-31AuditedConsolidated359887900002266195000382549850000002168022200053791620005052957000644822700038560568000-305583000-3801771000-41073540001533750003221140004754890000-45828430000000-4582843000-2236155000-6818998000-3771088000-811755000-5065035000-175396300029998700017289378000-12.57-12.5700-12.57-12.57Employee Stock Option Expense103162000Technician Fees-29596000Technical Service Cost343606000Other Expenses1402038000Employee Stock Option Expense144097000Technician Fees416100000Technical Service Cost1461432000Other Expenses4426598000469040600043280700021288836000138624910001505277000079720000072330300007241002000183584200097140000051828061000015700610004186362000214136600000237998970003169768600001730938000334286240000085256685000299987000728937800075893650001284322600020432591000685844100000067563980001361483900060184500050076300000147174470003407001200092940003214371000322366500068114780004410515500049132490008564670002317760000501066470000064824094000852566850001.The above statement of consolidated audited financial results which have been prepared in accordance with the 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 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 27, 2025. The Statutory Auditors of the Company have expressed an unmodified opinion on the consolidated audited financial results for the year ended March 31, 2025. <BR> 2.The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date figures upto the quarters ended December 31, 2024 and December 31, 2023 respectively. <BR> 3.On July 26, 2023, the Company and Mr. Namit Malhotra (one of the promoters of the Company) filed a suit before the Honorable High Court of Bombay, against Reliance Alpha Services Private Limited (RASPL) and others, inter alia with respect to: (a) the notices received from RASPL demanding a sum of Rs 35,379 Lakhs and to invoke the personal guarantee issued by Mr. Namit Malhotra in the event of non-payment by the Company; and (b) the non-completion and breach of the business transfer agreement dated November 19, 2014 by Reliance Mediaworks Limited and Reliance Land Private Limited, pursuant to which, the aforesaid loan agreement of February 25, 2019 was executed. The matter is yet to be listed. Further on August 29, 2023, the Company has received a notice that a petition has been filed before National Company Law Tribunal, Mumbai Bench (NCLT), Mumbai by RASPL to initiate corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (as amended) with respect to alleged breach of the loan agreement of February 25, 2019, by the Company and demanding a sum of Rs 35,379 Lakhs. The matter is currently sub judice with NCLT, Mumbai and remained status quo as on March 31, 2025. <BR> 4.Operating segments are reported in a manner consistent with internal reporting provided to the Chief Operating Decision Maker (CODM) (i.e. the Board of Directors) of the Group. The CODM is responsible for allocating resources and assessing performances of the operating segments of the Group. The Group is mainly engaged in operating as integrated post-production setup. The CODM decides on allocation of the resources to the business taking a holistic view of the entire setup and hence it is considered as representing a single operating segment as per IND AS 108 “Segment Reporting”. <BR> 5.DNEG S.a.r.l (a step-down subsidiary of the Company) has agreed to raise US Dollar 200 million from United Al Saqer Group to make further investments in content production, support setup of new technology division ‘Brahma’ and setup of visual experience hub in Abu Dhabi. Of this, US Dollar 100 million (Rs 83,354.39 Lakhs) is raised during the quarter ended June 30, 2024 and additional US Dollar 10 million (Rs 8,545.85 Lakhs) in quarter ended March 31, 2025. The remaining would be raised over a period of 2 years subject to completion and terms and conditions as per mutual agreement. <BR> 6.During the year and quarter ended March 31, 2025, the group carried out impairment assessment and recorded Rs 17,574.77 Lakhs for impairment of intangible asset that was decommissioned and Rs 20,442.94 Lakhs for impairment of financial assets. These are recorded as exceptional item in the Statement of Consolidated Audited Financial Results. <BR> 7.On February 14, 2025, the group completed acquisition of Metaphysic Inc for a consideration of US Dollar 130 million (Rs 111,100.30 Lakhs) settled by issuance of shares of the subsidiary (of which Rs 96,942.67 is accounted as Goodwill) . The purchase price allocation is provisional and will be modified based on additional information received within a year. Metaphysic develops AI and software solutions designed to create photoreal, ethical, AI-generated content at scale. It is the leading creator of photoreal AI-generated content for film, TV, and branded content. It provides AI-powered VFX and sound capabilities previously unavailable, such as face-replacement and de-aging. <BR> 8.Subsequent to year end, the Group has extended tenure of its existing term loan and revolving debt facilities of its foreign subsidiary till June 2026 and also secured additional USD 50 million of revolving credit facilities <BR> 9.Previous year/period figures have been regrouped/ reclassified whenever necessary to confirm to current year's classification. <BR> 10.The above unaudited consolidated financial results of the Company are available on the Company's and stock exchanges websites (www.primefocus.com), BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.53791620000-368261000032673200000-585470600002950040000-61848000050529570003801771000-21688400001798970000-1494087000075833000144097000000-87861000164906000071850460003077692000000123549000029541430000037864000000000365499700024595000000000000000000005192000029898000-3557448000910922800046864900000007193000014668890001931789000224900400001583650000-444903300013264700007231650003280800075597300013853930002141366000Remeasurement of the net defined benefit liability (net of tax)-15482000-15482000Remeasurement of the net defined benefit liability (net of tax)-15482000-1548200000Exchange differences on translation of foreign operations-1024961000-1024961000Exchange differences on translation of foreign operations-2220673000-222067300000-1040443000-2236155000AuditedtrueM/s. M S K A & Associatestrue2027-07-31