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INOX LimitedMain BoardEquity2025-04-012026-03-312026-05-112026-05-04INRMillionsQuarterlyFourth quarterSingle segmentFilm Exhibition Business2026-05-1112:30:002026-05-1113:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-10-17https://www.pvrcinemas.com/investors-sectionfalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone14870000000760000000156300000001072000000001732000000172300000032590000007615000000154010000002290000001223000000145200000002440000002440000000120800000000001208000000-1900000011890000009820000001012.312.250012.312.251. The above statement of audited standalone financial results of PVR INOX Limited ("the Company") for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 11, 2026. The Statutory Auditors have carried out an audit of the above standalone financial results pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have issued an unmodified audit report. <BR> <BR> 2. Earnings per share is not annualised for the quarter ended March 31, 2026, December 31, 2025 and March 31, 2025. <BR> <BR> 3. Exceptional items represents the following: <BR> <BR> (i) 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 Company has assessed and accounted for the incremental impact of these changes amounting to Rs. 392 million with the best information available and guidance provided by the Institute of Chartered Accountants of India. 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> (ii) 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. 2,221 million (net of expenses) and consequently “Zea Maize Private Limited” has ceased to be a subsidiary of the Company with effect from January 29, 2026. The carrying value of such investment as on date of sale was Rs. 951 million. The excess of consideration received over investment value, Rs. 1,270 million (net of expenses) is disclosed as "Exceptional Item" in the standalone financial results. <BR> <BR> (iii) During the year, capital work in progress amounting to Rs. 78 million relating to a property under development has been impaired on account of dispute arising with the landlord. <BR> <BR> 4. 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> 5. The financial figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures being the difference between audited financial figures in respect of the full financial year and unaudited year to date financial figures upto December 31, 2025 and December 31, 2024 respectively. <BR> <BR> 6. Previous periods figures have been regrouped and rearranged wherever necessary. <BR> <BR> 7. The above audited standalone financial results for the quarter and year ended March 31, 2026 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).2025-04-012026-03-31AuditedStandalone639120000001770000000656820000004656000000006952000000730100000012563000000316760000006314800000025340000008000000003334000000-730000007220000006490000000268500000000002685000000-430000002642000000982000000107238700000027.3427.230027.3427.23Movie Exhibition cost3699000000Other expenses3916000000Movie Exhibition cost15907000000Other expenses157690000002853800000031500000014300000057336000000105000000000017620000000042250000005987000000511700000047675000000146161000000724000000022690000004429000000330000008700000099000000691700000098200000086230000000015478400000098200000072387000000733690000007336900000045920000000005372900000058321000000328000000500000058654000000299400000044300000049280000005371000000114630000001982800000025080000004250000002276100000081415000000154784000000Other non-current financial assets4225000000Other non-current assets47675000000Other financial assets99000000Other current assets982000000Other non-current financial liabilities53729000000Other non-current liabilities5000000Other current financial liabilities11463000000Other current liabilities25080000007301000000-64000000-22900000002600000000000-37900000000012563000000049000000000-80000000493000000140000000000-172000000001729400000020628000000000-910000000207190000002221000000167000000000000430000002458000000000000000000000000105000000044000000-21200000000000000339800000010718000000117980000000144900000000-20567000000-600000000-6000000044890000004429000000Re-measurement gains/(loss) on defined benefit plans from continuing operations-25000000Tax impact on re-measurement loss on defined benefit plans6000000-19000000Re-measurement gains/(loss) on defined benefit plans from continuing operations-57000000Tax impact on re-measurement loss on defined benefit plans14000000-430000000000-19000000-43000000PVR INOX LIMITED******Mr. Ajay Kumar Bijli******Managing DirectorRemuneration0Not applicable12726000071730000132350000PVR INOX LIMITED******Mr. Sanjeev Kumar******Executive DirectorRemuneration0Not applicable684400003863000071310000PVR INOX LIMITED******Mr. Pavan Kumar Jain******Chairman and Non executive DirectorAny other transactionBrand License Fees190000000Approved by Audit Committee9500000095000000190000000PVR INOX LIMITED******Mr. Aamer Krishan Bijli******Son of Managing Director (Mr. Ajay Kumar Bijli)Any other transactionProfessional fees2800000Approved by Audit Committee140000000PVR INOX LIMITED******PVR INOX Pictures Limited******Subsidiary CompanyAny other transactionFilm Distributors Share Expense1600000000Approved by Audit Committee6725500005048000088780000The amount represents the aggregate of the total Related Party Transaction (RPT) amount approved by the Audit Committee with PVR INOX Pictures Limited PVR INOX LIMITED******PVR INOX Pictures Limited******Subsidiary CompanyAny other transactionIncome From Film Production1600000000Approved by Audit Committee268000000The amount represents the aggregate of the total Related Party Transaction (RPT) amount approved by the Audit Committee with PVR INOX Pictures Limited PVR INOX LIMITED******PVR INOX Pictures Limited******Subsidiary CompanyAny other transactionIncome From Sales Of Tickets of Films1600000000Approved by Audit Committee140000000The amount represents the aggregate of the total Related Party Transaction (RPT) amount approved by the Audit Committee with PVR INOX Pictures Limited PVR INOX LIMITED******PVR INOX Pictures Limited******Subsidiary CompanyAny other transactionVPF Income1600000000Approved by Audit Committee3480000000The amount represents the aggregate of the total Related Party Transaction (RPT) amount approved by the Audit Committee with PVR INOX Pictures Limited PVR INOX LIMITED******PVR INOX Pictures Limited******Subsidiary CompanyAny other transactionInvestment during the year500000000Approved by Audit Committee013102300001310230000PVR INOX LIMITED******Zea Maize Private Limited******Subsidiary Company (Till 29th Jan, 2026)Purchase of goods or services250000000Approved by Audit Committee64890000-51500000PVR INOX LIMITED******Zea Maize Private Limited******Subsidiary Company (Till 29th Jan, 2026)Any other transactionInvestment during the year460000000Approved by Audit Committee09508200000PVR INOX LIMITED******PVR INOX Lanka Limited******Subsidiary CompanyInterest received0Not applicable3880000120700006990000PVR INOX LIMITED******PVR INOX Lanka Limited******Subsidiary CompanyInter-corporate deposit0Not applicable48100007289000077700000PVR INOX LIMITED******PVR INOX Lanka Limited******Subsidiary CompanyInvestment0Not applicable0419800000419800000PVR INOX LIMITED******Devyani PVR INOX Private Limited******Joint VentureInvestment0Not applicable03158000031580000PVR INOX LIMITED******PVR Nest******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionDonation given0Not applicable550000000PVR INOX LIMITED******PVR Nest******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionIncome From Sales Of Tickets of Films0Not applicable50000030000PVR INOX LIMITED******Bijli Realty Private Limited******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionRent, CAM & Electricity Expense24800000Approved by Audit Committee217700001530000500000PVR INOX LIMITED******Bijli Realty Private Limited******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionSecurity Deposits given16600000Approved by Audit Committee01656000016560000PVR INOX LIMITED******Multiples Alternate Asset Management Pvt Ltd******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionTrade Receivable0Not applicable000PVR INOX Pictures Limited******Ms. Niharika Bijli******Daughter of Mr. Ajay Kumar BijliRemuneration2800000Approved by Audit Committee140000000PVR INOX Pictures Limited******Ms. Nayana Bijli******Daughter of Mr. Ajay Kumar BijliAny other transactionProfessional fees0Not applicable141000000PVR INOX Pictures Limited******PVR INOX Lanka Limited******Fellow SubsidiaryAny other transactionIncome from distribution of films0Not applicable620000610000520000PVR INOX Pictures Limited******PVR Nest******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceAny other transactionDonation given0Not applicable000Zea Maize Private Limited******Mr. Chirag Gupta******Whole-time DirectorAny other transactionShort term employee benefits & Advance Recoverable0Not applicable3330000650000650000Zea Maize Private Limited******Mr. Chirag Gupta******Whole-time DirectorSale of goods or services0Not applicable1000000Zea Maize Private Limited******PVR Nest******Enterprises over which Key management personnel and their relatives are able to exercise significant influenceSale of goods or services0Not applicable4000000PVR INOX Lanka Limited******PVR INOX Pictures Limited******Fellow SubsidiaryAny other transactionFilm Distribution Charges0Not applicable500000840000510000PVR INOX Lanka Limited******Mr. Aruna Siriwardane******DirectorRemuneration0Not applicable2200002200004400001111960000AuditedtrueM/s S.R. Batliboi & Co. LLPtrue2027-07-31