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LIMITEDMain BoardEquity2025-04-012026-03-312026-05-062026-04-30INRLakhsQuarterlyFourth quarterMulti segment2026-05-0614:00:002026-05-0615:50:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2014-11-10www.cinevistaas.comfalsefalseThere is no Default on Loans and Debt Securities applicable to the entity for the current Quarter2026-01-012026-03-31AuditedStandalone729760006320007360800028234000005686000557800053900080020004803900025569000025569000017417000174170000815200000008152000081520001148730002000000000The Company has diversified into Real Estate Business and has entered into a Joint Development Agreement with K Raheja Corp Real Estate Private Limited on the plot of land situated at Kanjurmarg, Mumbai. The Company has recognised the revenues from this project as per Ind AS 115 on 'Percentage Completion Method'. <BR> 2025-04-012026-03-31AuditedStandalone2397290007170002404460008973800000237160002822900020910001823700016201100078435000078435000017417000174170000610180000000610180000610180001148730002-3352050001.060001.0600.01330.0060.0385Legal & Professional Fees4939000Rent, Rates & Taxes1121000Advertisement, Marketing and Publicity475000Listing Expenses102000Motor Car Expenses323000Business Promotion expenses158000Payment to Auditors500000Miscellaneous Expenses384000Legal & Professional Fees6569000Rent, Rates & Taxes4192000Advertisement, Marketing and Publicity1672000Listing Expenses1244000Motor Car Expenses1117000Business Promotion expenses749000Payment to Auditors500000Miscellaneous Expenses21940001657100017389000002188740000008245000037955000462000007617800037521200099462000000710002830000055925000588260001053446000001428658000114873000497605000612478000612478000152523000000152523000000152523000698000067740006774000656185000663657000000663657000008161800001428658000Staff loans131000Prepaid Expenses941000Others3999000Tax Refund Receivable FY 24-2512131000Balance with Revenue Authorities38723000Statutory Liabilities1428000Other Payable2126000Non interest bearing security deposit under JDA626000000Advance received under JDA26631000Real Estate business72829000Media business146000Real Estate business239059000Media business670000729750002397290000072975000239729000Real Estate business32632000Media business-2118000Real Estate business109750000Media business-380300030514000105947000557700028229000-632000-7170002556900078435000Real Estate business1013091000Media business26267000012757610001528970001428658000Real Estate business655331000Media business40740006594050007692530001428658000282290000560000-27860000741570000-2004000011330000-36162000020910000000000000000600003964600011808100000000118081000000000000458000000000000000000000000-45800000000000500000086007000004426400000-125271000-76480000-7648000105490002901000Cinevista Limited******Premkrishen Malhotra******Key Management PersonRemuneration6300000ok63000003120000Director's remunerationCinevista Limited******Premkrishen Malhotra******Key Management PersonLoan5100000ok510000097860004686000Loan repaidCinevista Limited******Sunil Mehta******Key Management PersonRemuneration6300000ok6300000368000129000Director's remunerationCinevista Limited******Vijay Singh Phoolka******CFORemuneration1980000ok19800001650000Remuneration paidCinevista Limited******Eddies Hospitality Pvt. Ltd.******Associate CompanyLoan3471000ok34710004530800041837000Loan repaidCinevista Limited******Eddies Hospitality Pvt. Ltd.******Associate CompanyInterest paid6887000ok688700000Interest paidCinevista Limited******Premkrishen Malhotra******Key Management PersonAny other transactionrent880000ok8800001260000Rent PaidCinevista Limited******Raaj Films******Partnership firm of DirectorsAny other transactionrent1320000ok132000014330001161000Rent PaidCinevista Limited******Fascination Network******Partnership firm of DirectorsAny other transactionrent1760000ok176000012540001388000Rent PaidCinevista Limited******Chimera Entertainment Pvt. Ltd.******Subsidiary CompanyAny other transactionNil0OK01651400016514000NilCinevista Limited******Cinevista Eagle Plus Pvt. Ltd.******Subsidiary CompanyAny other transactionNil0OK01367400013674000NilCinevista Limited******Heritage Productions Pvt. Ltd.******Associate CompanyAny other transactionNil0OK073740007374000NilCinevista Limited******Eddies Hospitality Pvt. Ltd.******Associate CompanyAny other transactionBusiness Promotion Office exp633000ok633000180002240000Business Promotion ExpensesCinevista Limited******Dhiraj Labhchand Choudhary******Independent DirectorAny other transactionSitting fees26000ok2600000Director Sitting fees paidCinevista Limited******Mahruk Shavak Chikliwala******Independent DirectorAny other transactionSitting fees36000ok3600000Director Sitting fees paidCinevista Limited******Vinita Concessio******Independent DirectorAny other transactionSitting fees9000ok900000Director Sitting fees paidCinevista Limited******Rebakah Martyres******Independent DirectorAny other transactionSitting fees41000ok4100000Director Sitting fees paid34743000AuditedQualified opinionRAJ NIRANJAN ASSOCIATEStrue2027-12-3124044600024044600017942800017942800061018000610180001.0610614286580001428658000142865800014286580006124780006124780001.The Company has not carried out impairment on its investments and advances in subsidiary companies as required by Indian Accounting Standards (Ind AS 36) and continued to carry at cost. On the basis of documents made available to us we are of the opinion that impairment should have been carried out on such investments and advances made to the said companies. Had impairment on the said investments and advances been carried out then Profit of the current year would have decreased by Rs.62,34,550/- and Rs.3,75,61,682/- respectively. <br></br> 2. We draw attention to Note No.32 to the financial statements regarding intangible assets with a carrying amount of Rs. 21,88,73,854 as at 31st March 2026. The Company has not recognized any impairment on intangible assets as required by Ind AS 36. In our view, based on the audit evidences obtained, indicators of impairment exist, and the recoverable amount of these assets is likely to be lower than their carrying amount. Since we are not technically qualified to value such intangible assets and in absence of any documents for realizable value of such intangible assets, we are unable to determine whether any adjustment to intangible assets was necessary. <br></br> Qualified opinionRepetitive1) The Management of the Company is hopeful of recovering the investments and advances to the subsidiaries. <br></br> 2) According to the management of the Company, impairment of the intangible assets is not necessary at this stage as the management of the Company is hopeful of generating income in future by monetization of these assets across different avenues and streams available. <br></br> NilSame as Management viewSameSUNIL MEHTAVIJAY SINGH PHOOLKAMAHRUKH SHAVAK CHIKLIWALARAJ NIRANJAN ASSOCIATES Chartered accountantsMUMBAI2026-05-06