5327482025-10-012025-12-315327482025-12-315327482025-04-012025-12-315327482025-10-012025-12-31in-capmkt:OtherExpenses1Member5327482025-04-012025-12-31in-capmkt:OtherExpenses1Member5327482025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327482025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15327482025-12-31Statement15327482025-10-012025-12-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532748PFOCUSNOTLISTEDINE367G01038PRIME FOCUS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-21INRLakhsQuarterlyThird quarterSingle segmentPost Production2026-01-2720:30:002026-01-2722:25:00Not applicabletrue1falseNotes: Not Applicable <BR> <BR> No of times funds raised during the quarter: 1 has been selected as there is no option for 0. The Preferential Issue has been completed in the quarter ended September 30, 2025. No funds have been raised during the quarter ended December 31, 2025.2025-10-012025-12-31UnauditedStandalone73451000715960001450470000001583700023200078489000488110001433690001678000016780000437000437000012410000000124100011800013590007759910001000000Notes to Standalone Unaudited Statement of Financial Results for the quarter and nine months ended December 31, 2025 <BR> <BR> 1.The standalone unaudited statement of financial results for the quarter and nine months ended December 31, 2025, have been reviewed by Audit Committee and approved by Board of Directors at its meeting held on January 27, 2026. 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 standalone unaudited statement of 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.During the quarter and nine months ended December 31, 2025, the Company has allotted 4,90,999 and 1,33,34,999 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.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 December 31, 2025. <BR> <BR> 5.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 statement of financial results for the nine months ended December 31, 2024 and for the year ended March 31, 2025. <BR> <BR> 6.Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes'. The New Labour Codes has resulted in increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour Codes and relevant Accounting Standard, the Company has assessed and accounted incremental impact of Rs 18.03 Lakhs as Employee benefits expense in the standalone unaudited statement of financial results for the quarter and nine months ended December 31, 2025. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact if any, in subsequent periods. <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 and nine months ended December 31, 2025. <BR> <BR> 8.The above standalone unaudited statement of 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: January 27, 2026 <BR> <BR> <BR> 2025-04-012025-12-31UnauditedStandalone2149040001456850003605890000004261200037948000235003000139531000455094000-945050000-945050000-23829000-238290000-706760000000-70676000118000-705580007759910001-0.15-0.1500-0.15-0.15Other Expenses48811000Other Expenses139531000Remeasurment of the net defined benefit liability (net of tax)118000118000Remeasurment of the net defined benefit liability (net of tax)11800011800000118000118000Preferential Issues2025-07-03555202290002025-12-31trueCARE Ratings LimitedfalseNANo commentsNo commentsParina ShahCompany Secretary and Compliance OfficerMumbai2026-01-27