Imagicaaworld Entertainment Limited — quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended (Unaudited Refer Note 8) | Year Ended (Audited) | |||
|---|---|---|---|---|---|---|
| 31st Mar’26 | 31st Dec’25 | 31st Mar’25 | 31st Mar’26 | 31st Mar’25 | ||
| I | INCOME: | |||||
| I | Revenue from operations | 8,940.39 | 9,124.55 | 9,423.72 | 35,900.70 | 40,999.61 |
| II | Other income | 378.96 | 455.56 | 259.07 | 2,213.91 | 908.47 |
| III | Total Income (I + II) | 9,319.35 | 9,580.11 | 9,682.79 | 38,114.61 | 41,908.08 |
| IV | EXPENSES: | |||||
| a) | Cost of material consumed | 787.62 | 951.35 | 772.30 | 3,055.00 | 3,186.95 |
| b) | Purchase of trading goods | 110.44 | 172.93 | 196.40 | 647.10 | 845.22 |
| c) | Changes in inventories of stock-in-trade | 29.79 | 34.65 | (28.22) | 77.77 | 18.63 |
| d) | Employee benefit expense | 1,215.32 | 1,308.99 | 1,185.45 | 5,037.61 | 4,602.63 |
| e) | Finance costs | 416.39 | 540.13 | 435.18 | 1,828.26 | 1,053.03 |
| f) | Depreciation, Impairment loss & amortisation expense | 2,193.89 | 2,049.50 | 2,281.23 | 8,926.18 | 8,890.68 |
| g) | Advertisement, sales and marketing expenses | 406.44 | 1,064.38 | 364.25 | 3,156.61 | 3,002.92 |
| h) | Other expenses | 3,422.16 | 3,257.93 | 2,949.33 | 12,638.55 | 11,731.96 |
| Total Expenses (IV) | 8,582.05 | 9,379.86 | 8,155.92 | 35,367.08 | 33,332.02 | |
| V | Profit before tax (III – IV) | 737.30 | 200.25 | 1,526.87 | 2,747.53 | 8,576.06 |
| VI | Exceptional items (Refer Note 5) – (Gain) / Loss | (38.95) | (39.82) | (59.13) | (19.28) | 167.94 |
| VII | Profit after Exceptional Item (V – VI) | 776.25 | 240.07 | 1,586.00 | 2,766.81 | 8,408.12 |
| VIII | Less : Tax Expenses | |||||
| – Deferred tax (Expense) / (Income) | 223.71 | 85.60 | 82.25 | 761.98 | 628.94 | |
| IX | Profit for the period / year (VII – VIII) | 552.54 | 154.47 | 1,503.75 | 2,004.83 | 7,779.18 |
| X | Other comprehensive income | |||||
| – Items that will not be reclassified to profit or loss | ||||||
| Remeasurement of the net defined benefit liability/asset, (Net of Tax) | 31.35 | 38.39 | (24.46) | 59.52 | (15.36) | |
| XI | Total comprehensive income for the period / year (IX + X) | 583.89 | 192.86 | 1,479.29 | 2,064.35 | 7,763.82 |
| XII | Paid up Equity Share Capital (Face Value of Rs. 10/- per share) | 56,586.15 | 56,586.15 | 56,581.19 | 56,586.15 | 56,581.19 |
| XIII | Reserve Excluding Revaluation Reserves | – | – | – | 76,333.35 | 74,272.80 |
| XIV | Earnings per equity share (face value of Rs. 10/- per share) | |||||
| a) | Basic | 0.10 | 0.03 | 0.28 | 0.35 | 1.44 |
| b) | Diluted # | 0.10 | 0.03 | 0.28 | 0.35 | 1.44 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1. Non-current Assets | ||
| (a) Property, plant and equipment | 1,24,787.57 | 1,27,126.07 |
| (b) Capital work- in-progress | 394.91 | 2,173.14 |
| (c) Goodwill | 4,125.45 | 4,125.45 |
| (d) Other intangible asset | 407.44 | 459.58 |
| (e) Intangible asset under Development | 52.00 | – |
| (f) Financial assets | ||
| (i) Investments | 6,790.41 | 6,631.43 |
| (ii) Loans | 10,238.09 | 14,540.56 |
| (iii) Other financial asset | 1,054.67 | 231.43 |
| (g) Deferred Tax Assets | 18,000.66 | 18,762.64 |
| (h) Other Non-current Assets | 659.42 | 888.03 |
| Sub-total-non-current assets | 1,66,510.62 | 1,74,938.33 |
| 2. Current Assets | ||
| (a) Inventories | 1,927.15 | 1,948.04 |
| (b) Financial assets | ||
| i) Investments | – | 5,423.58 |
| ii) Trade receivables | 620.49 | 961.27 |
| iii) Cash and cash equivalents | 1,337.79 | 3,701.82 |
| iv) Bank balances other than (iii) above | 1,100.00 | 421.37 |
| v) Loans | 4.85 | 5.60 |
| vi) Other financial assets | 2,292.83 | 3,955.83 |
| (c) Current tax assets (net) | 532.89 | 412.62 |
| (d) Other Current Assets | 958.17 | 1,069.16 |
| Sub-total-current assets | 8,774.17 | 17,899.29 |
| TOTAL- ASSETS | 1,75,284.79 | 1,92,837.62 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| B EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 56,586.15 | 56,581.19 |
| (b) Other Equity | 76,333.35 | 74,272.80 |
| Sub-total-equity | 1,32,919.50 | 1,30,853.99 |
| 2. Non-current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 21,011.73 | 10,499.51 |
| (ii) Other Financial Liabilities | – | 20,000.00 |
| (b) Provisions | 46.21 | 24.65 |
| (c) Other Non Current Liabilities | 873.14 | 897.16 |
| Sub-total-non-current liabilities | 21,931.08 | 31,421.32 |
| 3. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 5,781.24 | 6,207.97 |
| (ii) Trade payables | ||
| – Total outstanding dues to micro enterprises and small enterprises | 677.14 | 815.15 |
| – Total outstanding dues to creditors other than micro enterprises and small enterprises | 1,835.84 | 1,745.08 |
| (iii) Other financial liabilities | 10,737.22 | 20,703.01 |
| (b) Provisions | 45.18 | 13.86 |
| (c) Other current liabilities | 1,357.59 | 1,077.24 |
| Sub-total-current liabilities | 20,434.21 | 30,562.31 |
| TOTAL- EQUITY AND LIABILITIES | 1,75,284.79 | 1,92,837.62 |
| Particulars | 31st Mar, 2026 Audited | 31st Mar, 2025 Audited |
|---|---|---|
| A: CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit before tax after exceptional items | 2,766.81 | 8,408.12 |
| Adjustments for: | ||
| Exceptional items (Refer Note 5) | (19.28) | 167.94 |
| Depreciation, Impairment loss & amortisation expense | 8,926.18 | 8,890.68 |
| Interest income | (1,558.81) | (75.83) |
| Provision for Doubtful Debts | 11.35 | 12.93 |
| Gain on Market Linked Debenture (MLD) | (394.82) | (471.03) |
| Income/ gain from liquid fund investments | (46.38) | (245.75) |
| Supplier Advances Written Off / (Write Back) | – | 11.71 |
| Interest expense and finance cost | 1,828.26 | 1,054.26 |
| Operating Profit before Working Capital Changes | 11,513.31 | 17,753.03 |
| Movements in working capital: | ||
| Decrease / (increase) in trade receivables | 329.43 | (561.00) |
| Decrease / (increase) in inventories | 20.89 | (350.26) |
| Decrease / (increase) in other current and non current assets | 114.00 | (3,505.65) |
| (Decrease) / increase in trade payables | (47.64) | 292.93 |
| (Decrease) / increase in current and non current liabilities | 329.70 | 720.81 |
| Cash Generated from Operations | 12,259.68 | 14,349.86 |
| Direct taxes paid (net of refunds) | (120.27) | (224.99) |
| Net Cash generated from / (used in ) Operating Activities | 12,139.41 | 14,124.87 |
| B: CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Net Purchase of Tangible & Intangible assets and change in capital work-in-progress | (4,500.12) | (5,357.77) |
| Payment towards acquisition through business combination | (30,000.00) | (17,438.42) |
| Investment to Subsidiary | (1.00) | (5,500.00) |
| Purchase of Investments | – | (10,759.74) |
| Sale of Investments – MLD | 5,818.40 | – |
| Income from liquid fund investment | 46.38 | 245.75 |
| Decrease / (Increase) in Fixed Deposits | 250.42 | (1,094.46) |
| Inter Corporate Deposit (Given) / Received to Subsidiary | 4,460.00 | (14,540.56) |
| Interest income | 1,164.09 | 89.80 |
| Net Cash generated from / (used in ) Investing Activities | (22,761.83) | (54,355.40) |
| C: CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeds from Issue of Shares | 4.96 | 39,316.13 |
| Proceeds from Issue of Warrants | – | 4,314.91 |
| Expenses incurred in connection with QIP | – | (138.69) |
| Preferential Issue Expenses | (3.80) | – |
| Increase / (Decrease) in Borrowings (Net) | 10,139.65 | (8,504.84) |
| Interest expense and finance cost paid | (1,882.42) | (1,053.03) |
| Net Cash generated from / (used in ) Financing Activities | 8,258.39 | 33,934.48 |
| Net increase / (Decrease ) in cash and cash equivalents (A + B + C) | (2,364.03) | (6,296.05) |
| Cash and cash equivalents at the beginning of the period | 3,701.82 | 9,997.87 |
| Cash and cash equivalents at the end of the period | 1,337.79 | 3,701.82 |
| Particulars | 31st Mar, 2026 | 31st Mar, 2025 |
|---|---|---|
| Cash on hand | 242.42 | 207.20 |
| With banks – in current account | 1,077.70 | 1,322.06 |
| With banks – in fixed deposit | – | 2,156.00 |
| Liquid fund investment | 17.67 | 16.56 |
| Cash and cash equivalent in cashflow statement | 1,337.79 | 3,701.82 |
| Sr. No. |