5323242026-01-012026-03-315323242026-03-315323242025-03-315323242025-04-012026-03-315323242026-01-012026-03-31in-capmkt:OtherExpenses1Member5323242026-01-012026-03-31in-capmkt:OtherExpenses2Member5323242026-01-012026-03-31in-capmkt:OtherExpenses3Member5323242026-01-012026-03-31in-capmkt:OtherExpenses4Member5323242026-01-012026-03-31in-capmkt:OtherExpenses5Member5323242026-01-012026-03-31in-capmkt:OtherExpenses6Member5323242026-01-012026-03-31in-capmkt:OtherExpenses7Member5323242026-01-012026-03-31in-capmkt:OtherExpenses8Member5323242025-04-012026-03-31in-capmkt:OtherExpenses1Member5323242025-04-012026-03-31in-capmkt:OtherExpenses2Member5323242025-04-012026-03-31in-capmkt:OtherExpenses3Member5323242025-04-012026-03-31in-capmkt:OtherExpenses4Member5323242025-04-012026-03-31in-capmkt:OtherExpenses5Member5323242025-04-012026-03-31in-capmkt:OtherExpenses6Member5323242025-04-012026-03-31in-capmkt:OtherExpenses7Member5323242025-04-012026-03-31in-capmkt:OtherExpenses8Member5323242026-03-31OtherCurrentAssetsDomain15323242026-03-31OtherCurrentAssetsDomain25323242026-03-31OtherCurrentAssetsDomain35323242026-03-31OtherCurrentAssetsDomain45323242026-03-31OtherCurrentAssetsDomain55323242026-03-31OtherCurrentFinancialLiabilitiesDomain15323242026-03-31OtherCurrentFinancialLiabilitiesDomain25323242026-03-31OtherCurrentFinancialLiabilitiesDomain35323242026-03-31OtherCurrentFinancialLiabilitiesDomain45323242026-01-012026-03-31in-capmkt:ReportableSegments1Member5323242026-01-012026-03-31in-capmkt:ReportableSegments2Member5323242025-04-012026-03-31in-capmkt:ReportableSegments1Member5323242025-04-012026-03-31in-capmkt:ReportableSegments2Member5323242026-01-012026-03-31in-capmkt:ReportableSegments1Member5323242026-01-012026-03-31in-capmkt:ReportableSegments2Member5323242025-04-012026-03-31in-capmkt:ReportableSegments1Member5323242025-04-012026-03-31in-capmkt:ReportableSegments2Member5323242026-01-012026-03-31in-capmkt:ReportableSegments1Member5323242026-03-31in-capmkt:ReportableSegments1Member5323242026-01-012026-03-31in-capmkt:ReportableSegments2Member5323242026-03-31in-capmkt:ReportableSegments2Member5323242026-01-012026-03-31in-capmkt:ReportableSegments1Member5323242026-03-31in-capmkt:ReportableSegments1Member5323242026-01-012026-03-31in-capmkt:ReportableSegments2Member5323242026-03-31in-capmkt:ReportableSegments2Member5323242026-01-012026-03-31AuditorDomain15323242026-01-012026-03-31in-capmkt:AuditedMember5323242026-03-31in-capmkt:AuditedMember5323242026-01-012026-03-31in-capmkt:AdjustedMember5323242026-03-31in-capmkt:AdjustedMember5323242026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532324CINEVISTANOTLISTEDINE039B01026CINEVISTA 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 qualification2026-01-012026-03-31AuditedConsolidated72976000632000736080002823400000568600055780005390008002000480390002556900002556900001741700017417000081520000000815200008152000000011487300020000000001.The Consolidated Profit and Loss includes figures of subsidiary companies i.e. Cinevista Eagle Plus Media Pvt. Ltd. and Chimera Entertainment Pvt. Ltd. and Associate Company - Heritage Productions Pvt. Ltd. which are taken from audited accounts of the said companies. <BR> 2. The Group 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> 2025-04-012026-03-31AuditedConsolidated23972900071700024044600089738000002371600028229000209100018262000162036000784100000784100000174170001741700006099300000006099300006099300000001148730002-3844430001.060001.0600.0130.0060.0385Legal & 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 Expenses22190001657100017389000002188740000002011000039300024040007617700033141500099462000000710002830000029010005594500010534660000013848810001178270004483670005661940000566194000152906000000152906000000152906000698000088980008898000656185000665781000000665781000008186870001384881000Staff loans131000Prepaid Expenses941000Others4019000Tax 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-380300030514000105947000557700028229000-632000-6920002556900078410000Real Estate business1013091000Media business21887400012319650001529160001384881000Real Estate business655331000Media business40740006594050007254760001384881000According to the Company, Chief Operating Decision Maker (CODM) does not review interest expense on a segment-wise basis and hence it is presented interest as a reconciling item or as part of unallocated corporate expenses. <BR> Previous year's figures have been regrouped/reclassified wherever necessary.282290000560000-27857000741570000-2004000011330000-36162000020910000000000000000600003964900011805900000000118059000000000000458000000000000000000000000-45800000000000502200086008000004426400000-125250000-764900010550000290100002901000AuditedQualified opinionRAJ NIRANJAN ASSOCIATEStrue2027-12-3124044600024044600017945300017945300060993000609930001.061.061384881000138488100013848810001384881000566193000566193000We 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 mar 2026. The group has not recognized any impairement 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.Qualified opinionRepetitive1) 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. nILSame as given in management viewSame SUNIL MEHTAVIJAY SINGH PHOOLKAMAHRUKH SHAVAK CHIKLIWALARAJ NIRANJAN ASSOCIATES Chartered accountantsMUMBAI2026-05-06