V R FILMS & STUDIOS LIMITED — Quarter ended 31 March 2026 (Standalone & Consolidated Audited Financial Results; reporting period year ended 31 March 2026)
Optional commentary: Standalone audited financial results table (Ind AS 34; ₹ in lakhs; except EPS).
| PARTICULARS | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-12-2025 (Unaudited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| I INCOME | |||||
| Revenue from operations (Net) | 309.74 | 359.28 | 238.70 | 1,184.63 | 1,222.43 |
| Other Income | 7.04 | 5.58 | 5.18 | 22.84 | 26.13 |
| III Total Income (I+II) | 316.78 | 364.86 | 243.88 | 1,207.47 | 1,248.56 |
| IV EXPENSES | |||||
| (a) Cost of Production | 81.43 | 143.45 | 135.13 | 429.63 | 580.44 |
| (b) Purchase of stock-in-trade | – | – | – | – | – |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5.85) | (31.46) | 334.87 | (97.17) | 447.93 |
| (d) Employee benefits expense | 103.37 | 102.66 | 101.22 | 389.98 | 407.89 |
| (e) Finance Costs | 15.47 | 17.64 | 15.52 | 72.68 | 73.33 |
| (f) Depreciation & amortisation expenses | 22.87 | 27.46 | 25.08 | 101.94 | 99.42 |
| (g) Other expenses | 78.04 | 63.94 | 32.61 | 184.49 | 132.57 |
| TOTAL EXPENSES (a to g) | 295.32 | 323.69 | 644.43 | 1,081.54 | 1,741.58 |
| V Profit /(Loss) before exceptional and extraordinary items and tax (III – IV) | 21.46 | 41.17 | (400.56) | 125.93 | (493.03) |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit /(Loss) before extraordinary items and tax (V – VI) | 21.46 | 41.17 | (400.56) | 125.93 | (493.03) |
| VIII Extraordinary items | – | – | – | – | – |
| IX Profit / (Loss) before tax (VII-VIII) | 21.46 | 41.17 | (400.56) | 125.93 | (493.03) |
| X Tax Expenses | |||||
| (i) Current tax | 3.27 | – | 0.00 | 3.90 | 0.64 |
| (ii) Deferred tax | 8.53 | 19.61 | (125.93) | 25.41 | (119.23) |
| XI Profit / (Loss) for the period (IX – X) | 9.66 | 21.56 | (274.63) | 96.62 | (374.44) |
| XII Other Comprehensive Income / (loss) (net of tax) | 3.58 | – | 3.05 | 6.70 | 2.87 |
| XIII Total Comprehensive Income / (Loss) for the period (XI + XII) | 13.24 | 21.56 | (271.58) | 103.32 | (371.57) |
| XIV Paid Up Equity Share Capital | 1,097.60 | 1,097.60 | 1,097.60 | 1,097.60 | 1,097.60 |
| XV Reserves excluding revaluation reserves (as shown in the Audited Balance Sheet of previous year) | – | – | – | (213.11) | (316.43) |
| XVI Earnings per share (of ₹10/- each) | |||||
| (i) Basic | 0.09 | 0.20 | (2.50) | 0.88 | (3.41) |
| (ii) Diluted | 0.09 | 0.20 | (2.50) | 0.88 | (3.41) |
Optional commentary: Standalone audited statement of assets and liabilities (₹ in lakhs).
| Sr. No. | Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|---|
| A Assets | |||
| 1) Non-Current Assets | |||
| (a) Property, Plant and Equipment | 85.46 | 116.19 | |
| (b) Intangible assets | 4.60 | 6.13 | |
| (c) Right of-use asset | 133.08 | 19.17 | |
| (d) Financial assets | |||
| (i) Non- current Investments | 6.00 | – | |
| (ii) Loans | – | – | |
| (iii) Other financial assets | 15.12 | 20.63 | |
| (e) Deferred Tax assets (Net) | 106.45 | 134.11 | |
| (f) Other non-current assets | 37.42 | 38.91 | |
| Total Non-Current Assets (A) | 388.13 | 335.14 | |
| 2) Current Assets | |||
| (a) inventories | 840.12 | 742.95 | |
| (b) Financial assets | |||
| (i) Trade Receivables | 198.69 | 180.88 | |
| (ii) Cash and cash equivalents | 10.37 | 12.33 | |
| (iii) Bank balances other than (ii) above | 226.50 | 288.50 | |
| (iv) Loans | 3.81 | 2.68 | |
| (v) Other Financial assets | 3.75 | 4.59 | |
| (c) Other current assets | 96.29 | 109.23 | |
| Total Current Assets (B) | 1,379.53 | 1,341.16 | |
| Total Assets (A) + (B) | 1,767.66 | 1,676.30 | |
| B Equity & Liabilities | |||
| 1) Equity | |||
| (a) Equity share capital | 1,097.60 | 1,097.60 | |
| (b) Other Equity | (213.11) | (316.43) | |
| Total Equity (A) | 884.49 | 781.17 | |
| 2) Liabilities | |||
| Non-Current Liabilities | |||
| (a) Financial Liabilities | – | 4.88 | |
| (b) Provisions | – | – | |
| (c) Lease Liabilities | 117.04 | 5.88 | |
| (d) Deferred tax liabilities (Net) | – | – | |
| Total Non-Current Liabilities (B) | 117.04 | 10.76 | |
| Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Short term borrowings | 640.07 | 692.87 | |
| (ii) Trade payables | |||
| a) total outstanding dues of micro and small enterprises | 4.98 | 12.84 | |
| b) total outstanding dues of creditors other than micro and small enterprises | 47.67 | 83.74 | |
| (iii) Other Financial Current Liabilities | 27.58 | 43.60 | |
| (b) Other current liabilities | 45.83 | 51.32 | |
| (c) Provisions | – | – | |
| (d) Current tax liabilities (Net) | – | – | |
| Total Current Liabilities (C) | 766.13 | 884.38 | |
| Total Equity and Liabilities (A) + (B) + (C) | 1,767.66 | 1,676.30 |
Optional commentary: Standalone statement of cash flows (₹ in lakhs).
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit /(Loss) before tax as per statement of profit and loss | 125.93 | (493.03) |
| Adjustments to reconcile profit /(loss) before tax to net cash flows | ||
| Depreciation of property, plant and equipment | 100.41 | 97.38 |
| Amortisation of Intangible Assets | 1.53 | 2.04 |
| Profit on sale of property, plant and equipment (net) | (0.02) | (0.02) |
| Interest income | (12.26) | (14.70) |
| Finance Costs | 72.68 | 73.33 |
| Unrealised exchange (gain) / losses | (3.04) | (0.84) |
| Operating profit before working capital changes | 285.22 | (335.83) |
| Movement in Working Capital: | ||
| Decrease / (increase) in Inventories | (97.17) | 447.92 |
| Decrease / (increase) in Trade and other receivables | (14.77) | 616.38 |
| Decrease / (increase) in other current financial assets | 0.84 | 4.02 |
| Decrease / (increase) in other non-current financial assets | 5.51 | (5.80) |
| Decrease / (increase) in Other current assets | 12.94 | 24.20 |
| Decrease / (increase) in Other non current assets | 1.49 | (8.34) |
| Increase / (Decrease) in Trade payable | (43.93) | (447.22) |
| Increase / (Decrease) in Provision | 8.96 | 2.71 |
| Increase / (Decrease) in other current financial liabilities | (16.02) | (0.44) |
| Increase / (Decrease) in Other current liabilities | (5.49) | (11.62) |
| Cash generated from/(used in) operations | 137.59 | 285.98 |
| Direct taxes paid, net of refunds | (3.90) | (0.64) |
| Net cash flow from/(used in) operating activities (A) | 133.68 | 285.33 |
| Cash flows from investing activities | ||
| Purchase of Property, plant and equipment including CWIP | (3.91) | (22.47) |
| Proceeds from sale of Property, plant and equipment | 0.03 | 0.04 |
| Fixed Deposits placed | 62.00 | 73.69 |
| Investment in subsidary | (6.00) | – |
| Loans Given | (4.43) | (4.29) |
| Loans Received back | 3.30 | 3.93 |
| Interest income | 12.26 | 14.70 |
| Net cash from/(used in) investing activities (B) | 63.25 | 65.59 |
| Cash flows from financing activities | ||
| Finance Costs | (63.40) | (66.05) |
| Short Term Borrowing | (52.80) | (137.30) |
| Long Term Borrowing | (4.88) | (98.20) |
| Interest Expenses on lease liability | (9.28) | (7.28) |
| Payment of principal portion of lease liability | (68.53) | (60.00) |
| Dividend paid on equity shares | – | – |
| Net cash from/(used in) financing activities (C) | (198.89) | (368.83) |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | (1.96) | (17.90) |
| Cash and Cash equivalents at the beginning of year | 12.33 | 30.23 |
| Cash and Cash equivalents at the end of the period (Refer Note no 11) | 10.37 | 12.33 |
Optional commentary: Consolidated audited financial results (₹ in lakhs; except EPS).
| PARTICULARS | Quarter ended 31-03-2026 Audited | Year ended 31-03-2026 Audited |
|---|---|---|
| INCOME | ||
| I Revenue from operations (Net) | 309.74 | 1,184.63 |
| II Other Income | 7.07 | 22.87 |
| III Total Income (I+II) | 316.81 | 1,207.50 |
| IV EXPENSES | ||
| (a) Cost of Production | 81.43 | 429.63 |
| (b) Purchase of stock-in-trade | – | – |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5.85) | (97.17) |
| (d) Employee benefits expense | 103.37 | 389.98 |
| (e) Finance Costs | 15.47 | 72.68 |
| (f) Depreciation & amortisation expenses | 22.87 | 101.94 |
| (g) Other expenses | 78.64 | 185.09 |
| TOTAL EXPENSES (a to g) | 295.93 | 1,082.15 |
| V Profit /(Loss) before exceptional and extraordinary items and tax (III – IV) | 20.88 | 125.35 |
| VI Exceptional Items | – | – |
| VII Profit /(Loss) before extraordinary items and tax (V- VI) | 20.88 | 125.35 |
| VIII Extraordinary items | – | – |
| IX Profit / (Loss) before tax (VII – VIII) | 20.88 | 125.35 |
| X Tax Expenses | ||
| (i) Current tax | 3.27 | 3.90 |
| (ii) Deferred tax | 8.45 | 25.33 |
| XI Profit / (Loss) for the period (IX – X) | 9.16 | 96.12 |
| XII Other Comprehensive Income / (loss) (net of tax) | 3.58 | 6.70 |
| XIII Total Comprehensive Income / (Loss) for the period (XI+XII) | 12.74 | 102.82 |
| XIV Paid Up Equity Share Capital | 1,097.60 | 1,097.60 |
| XV Reserves excluding revaluation reserves (as shown in the Audited Balance Sheet of current year) | – | (213.40) |
| XVI Earnings per share (of `10/- each) | ||
| (i) Basic | 0.09 | 0.88 |
| (ii) Diluted | 0.09 | 0.88 |
Optional commentary: Consolidated audited statement of assets and liabilities (₹ in lakhs).
| Sr. No. | Particulars | As at 31st March 2026 |
|---|---|---|
| A Assets | ||
| 1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 85.46 | |
| (b) Intangible assets | 4.60 | |
| (c) Right of-use asset | 133.08 | |
| (d) Financial assets | ||
| (i) Non-current Investments | – | |
| (ii) Loans | – | |
| (iii) Other financial assets | 15.12 | |
| (e) Deferred Tax assets (Net) | 106.53 | |
| (f) Other non-current assets | 37.42 | |
| Total Non-Current Assets (A) | ** |