Cineline India Limited — Quarter and year ended 31 March 2026 (Board meeting outcome dated 15 May 2026)
In ₹ lakhs, except per share data.
| Sr.No. | Particulars | Quarter ended 31 Mar 2026 (Audited) | 31 Dec 2025 (Unaudited) | 31 Mar 2025 (Audited) | Year ended 31 Mar 2026 (Audited) | 31 Mar 2025 (Audited) |
|---|---|---|---|---|---|---|
| I Revenue | ||||||
| I | Revenue from operations | 6,222.74 | 6,720.57 | 5,500.63 | 23,669.62 | 21,062.14 |
| II | Other income | 127.67 | 304.74 | 116.42 | 830.98 | 230.47 |
| III Total Income (I + II) | 6,350.41 | 7,025.31 | 5,617.05 | 24,500.60 | 21,292.61 | |
| IV Expenses | ||||||
| Movie exhibition cost | 1,898.65 | 1,908.64 | 1,643.17 | 6,777.25 | 6,103.35 | |
| Consumption of food and beverages | 341.98 | 389.70 | 294.10 | 1,387.60 | 1,289.82 | |
| Power and fuel | 450.94 | 448.92 | 399.68 | 1,839.92 | 1,695.36 | |
| Employee benefits expense | 432.44 | 473.03 | 504.04 | 1,827.12 | 1,840.31 | |
| Finance costs | 342.06 | 340.17 | 743.07 | 1,321.75 | 2,869.91 | |
| Depreciation & amortization expenses | 817.29 | 731.87 | 670.40 | 2,928.96 | 2,445.56 | |
| Other expenses | 1,721.27 | 1,782.33 | 1,802.14 | 6,890.94 | 6,141.66 | |
| Total Expenses (IV) | 6,004.63 | 6,074.66 | 6,056.60 | 22,973.54 | 22,385.97 | |
| V | Profit/(Loss) before exceptional item and tax (III – IV) | 345.78 | 950.65 | (439.55) | 1,527.06 | (1,093.36) |
| VI | Exceptional Items (refer note 4 & 5) | – | (59.19) | (6,947.94) | (59.19) | (6,947.94) |
| VII Profit/(Loss) before tax (V – VI) | 345.78 | 891.46 | (7,387.49) | 1,467.87 | (8,041.30) | |
| VIII Tax expense | ||||||
| Current tax | 81.27 | 200.08 | – | 243.99 | – | |
| MAT credit Reversal/(Credit) | 93.34 | – | 32.89 | 93.34 | 32.89 | |
| Deferred tax charge/(Credit) | (160.39) | 70.17 | (1,844.96) | (21.04) | (2,003.21) | |
| (Excess)/Short provision for tax of earlier year | – | – | – | – | – | |
| IX Profit/(Loss) from continuing operations (VII – VIII) | 331.56 | 621.20 | (5,575.43) | 1,151.58 | (6,070.98) | |
| Profit/(Loss) from discontinued operation (refer note 4) | – | – | (33.76) | – | 8.76 | |
| Tax on discontinued operation | – | – | 8.50 | – | (2.20) | |
| X Profit/(Loss) from discontinued operation after tax | – | – | (25.26) | – | 6.56 | |
| XI Profit/(Loss) for the period (IX + X) | 331.56 | 621.20 | (5,600.69) | 1,151.58 | (6,064.42) | |
| XII Other comprehensive income | ||||||
| A | (i) Items that will not be reclassified to profit or (loss) | (0.22) | 0.22 | 2.06 | 19.25 | 17.47 |
| (ii) Income tax relating to items that will not be reclassified to profit or (loss) | 0.05 | (0.05) | (0.52) | (4.81) | (4.37) | |
| B | (i) Items that will be reclassified to profit or (loss) | (10.14) | 10.14 | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or (loss) | 2.53 | (2.53) | – | – | – | |
| XIII Total comprehensive income for the period (XI + XII) | 323.78 | 628.98 | (5,599.15) | 1,166.02 | (6,051.32) | |
| XIV | Paid up equity share capital | 1,713.32 | 1,713.32 | 1,713.32 | 1,713.32 | 1,713.32 |
| XV | Other equity (excluding revaluation reserve) | – | – | – | 13,775.42 | 12,609.40 |
Earnings per equity share of ₹ 5 each
| Particulars | 31 Mar 2026 (Audited) | 31 Dec 2025 (Unaudited) | 31 Mar 2025 (Audited) | 31 Mar 2026 (Audited) | 31 Mar 2025 (Audited) |
|---|---|---|---|---|---|
| Basic and diluted from continuing operations (Not annualised) | 0.97 | 1.81 | (16.27) | 3.36 | (17.72) |
| Basic and diluted from discontinued operations (Not annualised) | – | – | (0.07) | – | 0.02 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 13,705.66 | 11,854.50 |
| (b) Capital work in progress | 1,024.28 | 419.43 |
| (c) Right to Use assets | 10,541.73 | 9,488.69 |
| (d) Intangible assets | 149.05 | 163.63 |
| (e) Financial assets | ||
| (ii) Other non-current financial assets | 1,035.74 | 1,075.80 |
| (f) Other non-current assets | 304.94 | 32.67 |
| (g) Non-current tax assets (net) | 7.92 | 139.83 |
| (h) Deferred tax assets (net) | 2,188.08 | 2,260.38 |
| Total non current assets | 28,957.40 | 25,434.93 |
| Current assets | ||
| (a) Inventories | 245.84 | 242.95 |
| (b) Financial Assets | ||
| (i) Trade receivables | 196.55 | 183.68 |
| (ii) Cash and bank balances | 990.12 | 3,326.76 |
| (iii) Loans | 1,576.94 | 1,250.00 |
| (iv) Other current financial assets | 1,471.17 | 606.86 |
| (c) Other current assets | 245.61 | 379.29 |
| Total current assets | 4,726.23 | 5,989.54 |
| Exceptional Items (refer note 4 & 5) | 33,683.63 | 31,424.47 |
| Equity and Liabilities | ||
| Equity | ||
| (a) Equity Share capital | 1,713.32 | 1,713.32 |
| (b) Other Equity | 13,775.42 | 12,609.40 |
| Total equity | 15,488.74 | 14,322.72 |
| Liabilities | ||
| Non-current liabilities | ||
| Profit/(Loss) from discontinued operation (refer note 4) | ||
| (i) Lease liabilities | 10,840.69 | 10,048.76 |
| (ii) Other non current financial liabilities | 303.79 | 1,529.72 |
| (b) Provisions | 240.75 | 179.13 |
| (c) Other non-current liabilities | 2.00 | 3.48 |
| Total non current liabilities | 11,387.23 | 11,761.09 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | 13.65 |
| – Short Term borrowings | – | – |
| (ii) Lease liabilities | 1,230.62 | 543.86 |
| (iii) Trade payables | ||
| – Total outstanding dues of Micro Enterprise & Small Enterprise | 292.98 | 211.45 |
| – Total outstanding dues of Other Creditors | 1,770.57 | 1,406.06 |
| (iv) Other current financial liabilities | 2,931.29 | 2,723.22 |
| (b) Other current liabilities | 544.89 | 407.12 |
| (c) Provisions | 37.31 | 35.30 |
| Total current liabilities | 6,807.66 | 5,340.66 |
| Total equity and liabilities | 33,683.63 | 31,424.47 |
| Particulars | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit/(Loss) from Continuing Operations | 1,467.87 | (8,041.30) |
| Profit/(Loss) from Discontinued Operations | – | 8.76 |
| Profit/(Loss) before tax | 1,467.87 | (8,032.54) |
| Adjustments for: | ||
| Depreciation expense | 2,928.96 | 2,445.56 |
| (Profit)/Loss on sale of Investments | – | 6,947.94 |
| Loss on disposal of assets | – | 16.88 |
| Provisions and balances no longer required written back | (17.88) | (0.45) |
| Finance costs | 1,310.38 | 2,765.27 |
| Interest income | (266.23) | (66.73) |
| (Gain) / Loss on sale of short term investments | (34.66) | (30.71) |
| Gain due to modification of lease liability | (189.93) | – |
| Amortisation of deferred rent | (1.47) | (2.74) |
| Operating profit before working capital changes | 5,197.04 | 4,042.48 |
| Changes in working capital | ||
| (Increase)/Decrease in Trade receivables | (12.87) | 151.07 |
| (Increase)/Decrease in Inventories | (2.89) | (41.80) |
| (Increase)/Decrease in Other assets | (138.59) | 1,099.56 |
| (Increase)/Decrease in Financial assets | (808.04) | (219.26) |
| Increase/(Decrease) in Trade payables | 463.93 | (81.80) |
| Increase/(Decrease) in Provisions | 82.88 | 13.91 |
| Increase/(Decrease) in Other liabilities | 136.29 | 120.23 |
| Increase/(Decrease) in Financial liabilities | (1,017.86) | (270.67) |
| Cash generated from operations | 3,899.89 | 4,813.72 |
| Income taxes (paid) / refunds (net) | (116.90) | 20.58 |
| Net cash generated from operating activities | 3,782.99 | 4,834.30 |
| Cash flow from investing activities: | ||
| Purchase of property, plant and equipment (net) | (4,011.44) | (4,133.88) |
| Investment in Debt securities | 3.55 | 15,006.00 |
| Interest received | 281.13 | 145.70 |
| Loan (given to) / received back from subsidiary company (net) | – | 1,113.73 |
| Loan (given to) / received back from related party (net) | (326.94) | (736.63) |
| Net cash generated from / (used) in investing activities | (4,053.70) | 11,394.92 |
| Cash flow from financing activities: | ||
| Interest paid | (1.44) | (1,487.80) |
| Interest paid on lease liability | (1,308.94) | (1,340.50) |
| Net proceeds / (repayments) of short term borrowings | (13.65) | 13.65 |
| Increase in principal towards lease liability | (741.90) | (748.86) |
| Proceeds from issue of warrants | – | 1,125.00 |
| Net proceeds / (repayments) of long term borrowings | – | (11,478.26) |
| Net cash used in financing activities | (2,065.93) | (13,916.77) |
| Net Increase/(Decrease) in cash and cash equivalents | (2,336.64) | 2,312.45 |
| Cash and cash equivalents as at the beginning of the year | 3,326.76 | 1,014.31 |
| Cash and cash equivalents as at the end of the year | 990.12 | 3,326.76 |
| Particulars | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|
| Cash on hand | 75.34 | 62.68 |
| Balances with banks – in current accounts | 468.03 | 1,676.71 |