5327482025-10-012025-12-315327482025-04-012025-12-315327482025-10-012025-12-31in-capmkt:OtherExpenses1Member5327482025-10-012025-12-31in-capmkt:OtherExpenses2Member5327482025-10-012025-12-31in-capmkt:OtherExpenses3Member5327482025-10-012025-12-31in-capmkt:OtherExpenses4Member5327482025-04-012025-12-31in-capmkt:OtherExpenses1Member5327482025-04-012025-12-31in-capmkt:OtherExpenses2Member5327482025-04-012025-12-31in-capmkt:OtherExpenses3Member5327482025-04-012025-12-31in-capmkt:OtherExpenses4Memberiso4217:INRiso4217:INRxbrli:shares532748PFOCUSNOTLISTEDINE367G01038PRIME FOCUS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-21INRLakhsQuarterlyThird quarterSingle segmentPost Production2026-01-2720:30:002026-01-2722:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated1207248900067383000121398720000006304328000132892300016716530001823200000111281040001011768000-185184000826584000312106000-17749800013460800006919760000000691976000282998000974974000709516000-17540000999876000-2490200077599100010.910.91000.910.91Notes to Consolidated Unaudited Statement of Financial Results for the quarter and nine months ended December 31, 2025 <BR> <BR> 1. The consolidated 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 consolidated unaudited statement of 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 nine months ended December 31, 2025, the Parent 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. Exchange (loss) / gain (net) includes unrealized exchange gain / (loss) on restatement of foreign exchange debt at the respective period end closing exchange rate: <BR> in Rs lakhs <BR> Particulars Quarter ended Nine months ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 <BR> Unrealized exchange 241.07 (5,090.07) (16,840.57) 9,783.00 (1,887.67) <BR> gain/ (loss) <BR> Year ended <BR> 31.03.2025 <BR> 4,813.62 <BR> <BR> 6. During the quarter and year ended March 31, 2025, the Group acquired Metaphysic Inc. for a total consideration of USD 130 million (Rs 111,100.30 lakhs), settled through issuance of shares of a subsidiary. The excess consideration over the fair value of identifiable net assets acquired, amounting to Rs 96,942.67 lakhs was recognised as goodwill, and the purchase price allocation determined on a provisional basis. During the quarter and nine months ended December 31, 2025, the Group has finalised the purchase price allocation related to business combination based on additional information obtained about facts and circumstances that existed at the acquisition date, identified within the measurement period in accordance with Indian Accounting Standard 103 ‘Business Combinations’. As a result, additional goodwill has been recognised amounting to Rs 6,399.09 lakhs. <BR> <BR> <BR> 7. 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 material 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 Group has assessed and accounted the estimated incremental impact of Rs 1,851.84 lakhs as Exceptional Item in the consolidated statement of profit and loss 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 Group will evaluate and account for additional impact if any, in subsequent periods. <BR> <BR> 8. During the year and quarter ended March 31, 2025, the group had carried out impairment assessment and recorded Rs 17,574.77 Lakhs for impairment of intangible assets that was decommissioned and Rs 20,442.94 Lakhs for impairment of financial assets. These were recorded as exceptional items in the consolidated audited financial results for the quarter and year ended March 31, 2025. <BR> <BR> 9. 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> 10.The above consolidated unaudited statement of 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> <BR> Place: Mumbai <BR> Date: January 27, 2026 <BR> For and on behalf of the Board of Directors <BR> <BR> <BR> <BR> Naresh Malhotra <BR> DIN 00004597 <BR> Chairman and Whole-time Director <BR> <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated3291339900014254200003433881900000018238902000366478700043981410005326096000316279260002710893000-18518400025257090005150590001734280006884870000183722200000001837222000-1925600018179660001364022000473200000144815800036980800077599100012.832.81002.832.81Employee stock option expense135051000Technician fees293027000Technical service cost461414000Other expenses933708000Employee stock option expense162775000Technician fees728891000Technical service cost1372548000Other expenses3061882000-2884000-2884000-28011400022140000282998000-19256000