5327482025-04-012025-06-305327482025-04-012025-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares532748PFOCUSNOTLISTEDINE367G01038PRIME FOCUS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-132025-08-06INRLakhsQuarterlyFirst quarterSingle segmentPost Production2025-08-1315:30:002025-08-1317:00:00Not applicablefalsefalseNot Applicable2025-04-012025-06-30UnauditedStandalone69633000291560009878900000013416000373420007175300047986000170497000-717080000-717080000-18163000-181630000-535450000000-535450000-535450003099370001-0.18-0.1800-0.18-0.18Notes to Standalone Unaudited Financial Results for the quarter ended June 30, 2025 <BR> 1. The statement of standalone unaudited financial results for the quarter ended June 30, 2025 have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on August 13, 2025. The Statutory Auditors of the Company have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. <BR> <BR> 2. The statement of standalone unaudited financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India and in terms of the Regulation. <BR> <BR> 3. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date figures up to the quarter ended December 31, 2024. <BR> <BR> 4. The Board of Directors, at its meeting held on July 3, 2025, approved a preferential issue of up to 46,26,69,444 fully paid-up equity shares of face value Re. 1 each (“Equity Shares”) at an issue price of Rs. 120 per Equity Share (including a premium of Rs. 119), aggregating up to Rs. 5,55,203 Lakhs. The consideration comprises Rs. 39,053 Lakhs in cash and the balance by way of non-cash consideration through the allotment of equity shares of the Company in consideration for equity shares of a subsidiary, based on a swap ratio of for every 100 share of the subsidiary, 2,561 shares of the Company being allotted. The preferential issue was approved by the shareholders at the Extraordinary General Meeting held on July 26, 2025, and is subject to receipt of necessary regulatory approvals. <BR> <BR> 5. 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 June 30, 2025. <BR> <BR> 6. During the quarter ended June 30, 2024, the Company sold its entire shareholding in Prime Focus Technologies Limited (PFT) along with additional equity shares allotted upon conversion of its loan and accrued interest thereon to its step-down subsidiary DNEG S.a.r.l. for a total consideration of Rs. 69,302.55 Lakhs (at a fair value, determined by an independent valuer). On June 6, 2024, shareholder approved this transaction. On sale of shares, the Company recognized difference between book value of Rs. 42,272.43 Lakhs and consideration of Rs. 69,302.55 Lakhs as an exceptional gain of Rs. 21,621.18 Lakhs (net of tax Rs. 5,408.94 Lakhs) in its standalone unaudited financial results for the quarter ended June 30, 2024. <BR> <BR> 7. As per Ind AS 108 on “Segment Reporting”, segment information has been provided under the notes to Statement of Consolidated unaudited financial Results for the quarter ended June 30, 2025 <BR> <BR> 8. The above standalone unaudited financial results of the Company are available on the Company’s website (www.primefocus.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <BR> <BR> <BR> For and on behalf of the Board of Directors <BR> <BR> <BR> Naresh Malhotra <BR> Chairman and Whole-time Director <BR> DIN. 00004597 <BR> <BR> Place: Mumbai <BR> Date: August 13, 2025Other Expenses47986000000