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Arts LimitedMain BoardEquity2025-04-012026-03-312026-05-222026-05-15INRLakhsQuarterlyFourth quarterMulti segment2026-05-2217:15:002026-05-2217:45:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated45390400071408000525312000016789000-25000119655000328840005505700027966000050402000021292000-22224000-932000470000072400054240000-6356000000-601000-6957000-316000-727300000001129260005-0.32-0.3200-0.32-0.32-0.0110.01302025-04-012026-03-31AuditedConsolidated17390560001314850001870541000070742000220900044459700013180300020774800010885580001945657000-75116000-34916000-1100320004700000266700073670000-117399000000-601000-118000000-316000-11831600000001129260005-732943000-5.24-5.2400-5.24-5.24-0.0110.0150Distribution and Producer's Shares105998000Other Direct Operational Expenses5729000Other Expenses167933000Distribution and Producer's Shares333102000Other Direct Operational Expenses11690000Other 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Division22202000Equipment Division909000Theatrical Exhibition Division-1826000Education-2814000Other15432000Software Division-10115000Equipment Division1835000Theatrical Exhibition Division-42213000Education-37853000Other6093100033903000-27415000328840001318030001951000-49186000-932000-110032000Software Division108158000Equipment Division10506000Theatrical Exhibition Division962864000Education526175000Other13928800017469910006858460002432837000Software Division595055000Equipment Division0Theatrical Exhibition Division-399086000Education467103000Other31423000694495000111832700018128220001318030002306000-341870000-12956000-26586000-1212000-540060000-15905300001538100033059800020774700010204000-31023000-434700048962000-87708000001533800000000610900003266940002166620000003025100068251000254662000017132000000000873200042212000000000000000000000153380000-32177000-67451000000000000528900000013180300000-1846930002518000025180002322600025744000Other comprehensive income [Abstract]-316000-316000Other comprehensive income [Abstract]-316000-31600000-316000-316000AuditedQualified opinionGAMS & Associates LLPtrue2029-04-301870541000187054100019740670001974067000-104127000-104127000-5.24-5.242432837000243283700029790860002979086000-546247000-5462470001. As at March 31, 2026, the companys investment in its subsidiary (including deemed investment), Whistling woods International Limited (WWIL) a joint venture between the company and Maharashtra Film, Stage and Cultural Development Corporation Limited (MFSCDCL), aggregates to Rs. 19,95,11,218/- and loans and advances, deposits, interest receivable and rent receivable aggregate to Rs. 64,13,83,146/- recoverable from WWIL. As fully explained in Note 43 to the accompanying audited financial statements, the Order of February 9, 2012 passed by the High Court of judicature at Bombay (High Court), had quashed the joint Venture Agreement (JVA) between the company and Maharashtra Film Stage Cultural Development Corporation (MFSCDCL). Maharashtra Film Stage and Cultural Development Corporation (MFSCDC) raised net demand of Rs. 59,19,66,210/- and asked WWIL to vacate the premises. WWILs petition for special leave to appeal filed with the Supreme Court of India had also been dismissed. <br></br> <br></br> The Company and WWIL had filed application to review the said order with the High Court and an Interim stay was granted on July 30, 2014 which required deposit of Rs.10,00,38,000/-by January 2015 against payment of arrears of rent for the year 2000-01 to 2013-14 and payment of Rs.45,00,000/- per annum from Financial Year 2014-15 till the settlement of the case, to MFSCDCL. As per the terms of the said Order, till financial year 2016-17, Rs. <br></br> <br></br> 11,35,38,000/- has been paid by the Holding Company and for financial year 2017-18 to 2021-22 Rs. 45,00,000/- per annum has been paid by WWIL. The State Govt. of Maharashtra and MFSCDCL challenged the order of the High Court in the Supreme Court which was dismissed by the Supreme Court on September 22, 2014. The amount so paid / being paid by the Company have been accounted under Non - Current Other Financial Assets in the Consolidated Financial Statements to be adjusted on the settlement of the case. Management of WWIL informs that these will be accounted as an expense, if required, on the settlement of the case. <br></br> <br></br> <br></br> Additionally, without giving effect to the matter as stated above, WWILs net worth stands fully eroded as at March 31, 2026. Having regard to the circumstances explained above and pending final outcome of the matter under litigation, the Company has not made any adjustment to the carrying value of investment in and amounts due from WWIL and the deposit paid consequent to the High Courts Orders. Accordingly, the impact on the carrying value of investments, recoverability of loans and advances and consequential impact on loss for the year and reserves is not determinable. <br></br> <br></br> 2. The Ministry of Corporate Affairs (MCA) on March 30, 2019 notified Ind AS 116 Leases as part of Companies (Indian Accounting Standards) Amendment Rules, 2019. The new standard is effective from reporting periods beginning on or after April 1, 2019. Pending final outcome of the matter under litigation as mentioned above, no adjustment has been made in WWILs Financial Statements with respect to Ind AS 116 on the land rights <br></br> Qualified opinionRepetitive Not ApplicableNot ApplicableHaving regard to the circumstances and pending final outcome of the matter under litigation, the Company has not made any adjustment to the carrying value of investment in and amounts due from WWIL and the deposit paid consequent to the High Courts Orders. Accordingly, the impact on the carrying value of investments, recoverability of loans and advances and consequential impact on loss for the year and reserves is not determinable. Further, the management of WWIL believes that it is appropriate to prepare the financial statements on a going-concern basis based on its assessment of the merits of the case, plans for the future and support provided by its holding company.As per the explanation provided by the Management in point (ii) above, the impact on the carrying value of investments, recoverability of loans and advances and consequential -impact on loss for the year and reserves is not determinable. <br></br> <br></br> <br></br> Rahul PuriJabir ContractorKapil BaglaPushpendra SuranaMumbai2026-05-22