5326892025-10-012025-12-315326892025-04-012025-12-315326892025-10-012025-12-31in-capmkt:OtherExpenses1Member5326892025-10-012025-12-31in-capmkt:OtherExpenses2Member5326892025-04-012025-12-31in-capmkt:OtherExpenses1Member5326892025-04-012025-12-31in-capmkt:OtherExpenses2Member5326892025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326892025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25326892025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326892025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares532689PVRINOXNOTLISTEDINE191H01014PVR INOX LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-29INRMillionsQuarterlyThird quarterSingle segmentFilm Exhibition Business2026-02-0512:30:002026-02-0513:30:00Not applicablefalsefalse.2025-10-012025-12-31UnauditedStandalone17736000000361000000180970000001262000000001807000000179800000031290000008504000000165000000001597000000-4230000001174000000-7300000029700000022400000009500000000000950000000-2000000948000000982000000109.679.63009.679.630.00150.04750.1858Notes to the Statement of unaudited standalone financial results for the quarter and nine months ended December 31, 2025:- <BR> <BR> 1. The above statement of unaudited standalone financial results of PVR INOX Limited ("the Company") for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 05, 2026. The Statutory Auditors have carried out a limited review of the above standalone financial results pursuant to Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have issued an unmodified review report. <BR> <BR> 2. Earnings per share is not annualised for the quarter ended December 31, 2025, September 30, 2025 and December 31, 2024 and nine months ended December 31, 2025 and December 31, 2024. <BR> <BR> 3. On November 21, 2025, the Government of India notified the four new Labour Codes (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) consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs.423 millons has been disclosed as “Exceptional Item” in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. <BR> <BR> 4. Subsequent to the reporting period, the Company disposed of its entire shareholding of 93.27% of the paid-up equity share capital of its subsidiary “Zea Maize Private Limited” for a consideration of Rs. 2,268 million. The carrying value of such investment as at December 31, 2025 is Rs. 951 million. Since the disposal occurred after the reporting date, the same has been considered a non-adjusting event in accordance with Ind AS 10 "Events after the Reporting Period". Accordingly, no adjustments have been considered in accordance with Ind AS 105 " Non-current Assets Held for Sale and Discontinued Operations" in these standalone financial results. <BR> <BR> 5. Based on the “management approach” as defined in Ind AS 108 – Operating Segments, the Chief Operating Decision Maker (‘CODM’) evaluates the Company’s performance at an overall company level as one segment i.e. 'theatrical exhibition business’ and allied activities under brand “PVR INOX”. Accordingly, the disclosures as per Regulation 33 (1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable for the Company. <BR> <BR> 6. Previous periods figures have been regrouped and rearranged wherever necessary. <BR> <BR> 7. The above unaudited standalone financial results for the quarter and nine months ended December 31, 2025 are available on the BSE Limited website (URL:www.bseindia.com), National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company’s website (URL: https://www.pvrcinemas.com).2025-04-012025-12-31UnauditedStandalone4904200000010100000005005200000035840000000052200000005578000000930400000024061000000477470000002305000000-4230000001882000000-730000004780000004050000000147700000000001477000000-2400000014530000009820000001015.0414.980015.0414.980.00150.03740.1518*The quarter ratios have been considered equivalent to year/period ratios. During the current quarter, the company has redeemed the listed commercial papers. Movie Exhibition cost4471000000Other Expenses4033000000Movie Exhibition cost12208000000Other Expenses11853000000Re-measurement gains/(loss) on defined benefit plans-3000000Tax impact on re-measurement loss on defined benefit plans1000000-2000000Re-measurement gains/(loss) on defined benefit plans-32000000Tax impact on re-measurement loss on defined benefit plans8000000-240000000000-2000000-24000000