5327482025-07-012025-09-305327482025-09-305327482025-03-315327482025-04-012025-09-305327482025-07-012025-09-30in-capmkt:OtherExpenses1Member5327482025-07-012025-09-30in-capmkt:OtherExpenses2Member5327482025-07-012025-09-30in-capmkt:OtherExpenses3Member5327482025-07-012025-09-30in-capmkt:OtherExpenses4Member5327482025-07-012025-09-30in-capmkt:OtherExpenses5Member5327482025-04-012025-09-30in-capmkt:OtherExpenses1Member5327482025-04-012025-09-30in-capmkt:OtherExpenses2Member5327482025-04-012025-09-30in-capmkt:OtherExpenses3Member5327482025-04-012025-09-30in-capmkt:OtherExpenses4Member5327482025-04-012025-09-30in-capmkt:OtherExpenses5Member5327482025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15327482025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532748PFOCUSNOTLISTEDINE367G01038Prime Focus LimitedMain BoardEquity2025-04-012026-03-312025-11-122025-11-07INRLakhsQuarterlySecond quarterSingle segmentPost Production2025-11-1217:30:002025-11-1219:10:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated106094420001090380001071848000000060573690001197382000139346100020122720001066048400057996000057996000101682000-843330001734900004064700000004064700073215000077279700035988000465900044032700033247000077550000010.10.1000.10.1Notes to Consolidated Unaudited Statement of Financial Results for the quarter and six months ended September 30, 2025 <BR> <BR> <BR> 1. The statement of consolidated unaudited financial results for the quarter and six months ended September 30, 2025, have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on November 12, 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 consolidated unaudited financial results of the Parent Company and its subsidiaries (Group) 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. During the quarter and six months ended September 30, 2025, the Company has allotted 28,94,000 and 1,28,44,000 fully paid-up equity shares of face value Re 1 each (Equity Shares) respectively on exercise of stock options by employees in accordance with the Company's stock option scheme. <BR> <BR> 4. The Board of Directors, at its meeting held on July 03, 2025, approved a preferential issue of 46,26,69,444 Equity Shares at an issue price of Rs 120 per Equity Share (including a premium of Rs 119), aggregating to Rs 5,55,203.33 Lakhs. Of the total consideration, Rs 39,052.50 Lakhs was received in cash and the balance was settled through non-cash consideration by way of exchange of equity shares of a subsidiary. The share exchange was carried out based on a swap ratio of 2,561 equity shares of the Company for every 100 equity shares of the subsidiary. The preferential issue was approved by the shareholders at the Extraordinary General Meeting held on July 26, 2025. <BR> <BR> Following receipt of all required regulatory approvals, the Company completed the preferential issue along with the acquisition of the equity shares of the subsidiary. The allotment of 46,26,68,572 Equity Shares was carried out in two tranches, with 27,47,28,041 Equity Shares were allotted on September 17, 2025, and the balance 18,79,40,531 Equity Shares were allotted on September 23, 2025. The Company estimated issue-related expense provision of Rs 27,865.88 Lakhs (net of tax) which is debited in share premium account. <BR> <BR> The cash consideration of Rs 39,052.50 Lakhs received under the preferential issue along with the previously held additional amount of Rs 18,590.51 Lakhs has been invested in liquid mutual funds as at September 30, 2025, which are classified under Current Investments in the statement of financial results. <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 35,379.75 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 35,379.75 Lakhs. The matter is currently sub judice with NCLT, Mumbai and remained status quo as on September 30, 2025. <BR> <BR> <BR> 6. Exchange gain (net) / Exchange (loss) (net) includes unrealized exchange gain/ (loss) on restatement of foreign exchange debt at the respective period end closing exchange rate: <BR> <BR> (Rs. In Lakh) <BR> Particulars Quarter ended Six months ended Year ended <BR> Unrealized 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 <BR> exchange (5,090.07) 14,632.00 14,379.05 9,541.93 14,952.90 4,813.62 <BR> gain/(loss) <BR> <BR> 7. 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> <BR> 8.The above unaudited consolidated financial results of the Group 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. <BR> <BR> For and on behalf of the Board of Directors <BR> <BR> Naresh Malhotra <BR> DIN No. 00004597 <BR> Chairman and Whole-time Director <BR> <BR> Place: Mumbai <BR> Date: November 12, 20252025-04-012025-09-30UnauditedConsolidated2084091000013580370002219894700000011934574000233586400027264880003502896000204998220001699125000016991250002029530003509260005538790000114524600000001145246000-30225400084299200065450600049074000044828200039471000077550000011.951.94001.951.94Employee stock option expense10090000Technician fees232819000Technical service cost482513000Other Expenses866006000Exchange loss (net)420844000Employee stock option expense27724000Technician fees435864000Technical service cost911134000Other Expenses2128174000Exchange loss (net)04832380000446985000022080201000681800000013889110000082300000071451730007153403000158960500086431490005295263400005764301000425212000013135370001006500000294583810004088898900002588568000434775570000096430191000775500000166085830001738408300039406880002132477100015026070000005911420002093749000650134000476497000060942520009314632000432212150006420000336500900033714290001110564400057698288000661966900094933600052349500006579078800000751054200009643019100023358640000-3580710000000-65033540000177941000000272648800001411570000145580900006700700000442820002772400000-54403000022263900007975820002496707000000-10268000025069750000000000017704000217962500000000000000000000000-4139863000-63017840000038946730000006678880000244833200095212000099393000002097863000002966980000-8278290000-82782900021413660001313537000Exchange differences on translation of foreign operations (net of tax)732150000732150000Exchange differences on translation of foreign operations (net of tax)-302254000-30225400000732150000-302254000