5323872025-10-012025-12-315323872025-04-012025-12-315323872025-10-012025-12-31in-capmkt:OtherExpenses1Member5323872025-10-012025-12-31in-capmkt:OtherExpenses2Member5323872025-10-012025-12-31in-capmkt:OtherExpenses3Member5323872025-10-012025-12-31in-capmkt:OtherExpenses4Member5323872025-10-012025-12-31in-capmkt:OtherExpenses5Member5323872025-10-012025-12-31in-capmkt:OtherExpenses6Member5323872025-10-012025-12-31in-capmkt:OtherExpenses7Member5323872025-10-012025-12-31in-capmkt:OtherExpenses8Member5323872025-10-012025-12-31in-capmkt:OtherExpenses9Member5323872025-10-012025-12-31in-capmkt:OtherExpenses10Member5323872025-04-012025-12-31in-capmkt:OtherExpenses1Member5323872025-04-012025-12-31in-capmkt:OtherExpenses2Member5323872025-04-012025-12-31in-capmkt:OtherExpenses3Member5323872025-04-012025-12-31in-capmkt:OtherExpenses4Member5323872025-04-012025-12-31in-capmkt:OtherExpenses5Member5323872025-04-012025-12-31in-capmkt:OtherExpenses6Member5323872025-04-012025-12-31in-capmkt:OtherExpenses7Member5323872025-04-012025-12-31in-capmkt:OtherExpenses8Member5323872025-04-012025-12-31in-capmkt:OtherExpenses9Member5323872025-04-012025-12-31in-capmkt:OtherExpenses10Member5323872025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15323872025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532387PNCNOTLISTEDINE392B01011Pritish Nandy Communications LimitedMain BoardEquity2025-04-012026-03-312026-02-122026-02-02INRLakhsQuarterlyThird quarterSingle segmentContent2026-02-1215:30:002026-02-1217:45:00Not applicablefalsefalseThe Company has not defaulted on loans and Debt Securities during the quarter ended December 31, 20252025-10-012025-12-31UnauditedStandalone97676000143600099112000236150000325830001341400036000085100070360007785900021253000-175609000-1543560000-52175000-521750000-1021810000000-102181000-25000-10220600014467000010-0.25000-0.250The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on February 12, 2026. <BR> <BR> The Company has already received an award of Rs 3.52 crore plus interest of Rs 35 lakh in its favour in the arbitration filed against White Feather Films (Proprietor Sanjay Gupta). White Feather Films has gone in appeal against the award and was directed to deposit an amount of Rs 3 Crore by the Bombay High Court, which they failed to do. The Company has filed a petition for execution of the arbitration award. The Bombay High Court has restrained Sanjay Gupta from disposing of, encumbering, alienating, transferring and parting with the possession of or creating any third-party rights or interest in his 3 properties in Pune and Khandala valued at Rs 12 crore. The advance of Rs 3.18 crore therefore is considered as fully recoverable. <BR> <BR> The Company during the year 2005, had initiated proceedings for recovery of an amount of Rs 1.5 crore advanced to Saboo Films Pvt Ltd and Bharat Film Works against film rights, along with interest @ 18% p.a., totalling Rs 2.47 crore. On October 31, 2025, the City Civil Court, Mumbai pronounced its judgment, directing Saboo Films Pvt Ltd (Defendant No. 1) to pay Rs 2.47 crore plus interest @ 18% p.a. from the date of filing the suit, i.e., March 22, 2005. The Company has filed an appeal against the order on December 23, 2025, in the Bombay High Court on the ground that the decree is only against Defendant No 1 and the decree exonerates Mrs Rita Rahul Rawal (Prop. Bharat Film Works) (Defendant No 2). Thus, by challenging the order, the Company has sought recovery of money from Defendant Nos 1 and 2 jointly and severally. The management considers the same is fully recoverable and hence no provision is made. <BR> <BR> During the quarter ended December 31, 2025, the Company entered into a licensing agreement with Shemaroo Entertainment Limited for the global broadcasting rights and streaming rights of certain titles from its content library for a specified period. Revenue from the aforesaid agreement has been recognised in accordance with Ind AS 115 - Revenue from Contracts with Customers. Based on the above licensing arrangement, revised estimates of expected future revenues and an external independent valuation report, the Company has recognised a write-down of Rs 1,756.09 lakh in the Standalone Statement of Profit and Loss and Rs 1,750.86 lakh in the Consolidated Statement of Profit and Loss which is in accordance with Ind AS 2 Inventories and the Company’s accounting policy of carrying inventory at the lower of cost and net realisable value. The said write down has been disclosed as an “Exceptional Item” for inventory, with a corresponding reversal of deferred tax liability of Rs 442.01 lakhs in the Standalone Statement of Profit and Loss and Rs 440.69 lakhs in the Consolidated Statement of Profit and Loss recognised under tax expense. The exceptional item does not have any impact on cash flows of the Company; and does not have any continuing impact on the Company’s regular operations going forward. <BR> <BR> There is no change in the liability in respect of gratuity arising from the New Labour Codes, 2025, which became effective from November 21, 2025. The Company continues to monitor the finalisation of the Central and State Rules and any clarifications issued by the Government and will provide the appropriate accounting impact, as necessary, based on such developments. <BR> <BR> The Company and one subsidiary PNC Digital Limited operate in a single segment: content. <BR> <BR> The other subsidiary PNC Wellness Limited operates in the wellness segment. <BR> <BR> The figures for the corresponding previous periods/ last year have been regrouped and reclassified, wherever necessary, to make them comparable. <BR> <BR> The statements of unaudited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement principles provided in the Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. <BR> 2025-04-012025-12-31UnauditedStandalone351712000592000035763200023797400003258300037286000101300024360002785600033914800018484000-175609000-1571250000-52053000-520530000-1050720000000-105072000-75000-105147000144670000100.750000.750Auditors remuneration258000Communications expenses19000Contract service expenses295000Conveyance and motor car expenses722000Directors sitting fees725000Establishment and administration expenses1400000Insurance charges29000Legal, professional and consultancy fees1628000Rent, rates, taxes and business services center charges1936000Travelling expenses24000Auditors remuneration620000Communications expenses82000Contract service expenses843000Conveyance and motor car expenses2324000Directors sitting fees1775000Establishment and administration expenses10874000Insurance charges179000Legal, professional and consultancy fees4539000Rent, rates, taxes and business services center charges6522000Travelling expenses98000Items not to be reclassified to Profit & loss-25000-25000Items not to be reclassified to Profit & loss-75000-7500000-25000-75000