Shemaroo Entertainment Limited — Quarter and year ended March 31, 2026
This document contains board meeting outcome and annexures, including audited standalone and consolidated financial results and related statements.
| Particulars | Quarter ended | Year ended |
|---|---|---|
| 31st March 2026 Audited Refer Note 2 |
31st December 2025 Unaudited |
|
| 31st March 2025 Audited Refer Note 2 |
31st March 2026 Audited |
|
| 31st March 2025 Audited |
||
| 1. Revenue from Operations | 13,948.36 | 16,068.16 |
| 2. Other Income | 119.79 | 83.49 |
| 3. Total Income (1 + 2) | 14,068.15 | 16,151.65 |
| 4. Expenses: | ||
| a. Operational Cost | 18,330.20 | 18,019.99 |
| b. Employee benefits expense | 2,912.25 | 3,599.59 |
| c. Finance costs | 779.25 | 752.78 |
| d. Depreciation and amortisation expense | 142.83 | 148.47 |
| e. Other expenses | 1,425.57 | 1,185.90 |
| Total expenses | 23,590.10 | 23,706.73 |
| 5. Loss before exceptional items and tax (3-4) | (9,521.95) | (7,555.08) |
| 6. Exceptional Items | – | – |
| 7. Loss before Tax for the quarter/period (5-6) | (9,521.95) | (7,555.08) |
| 8. Tax Expense: | ||
| (a) Current Tax | 90.75 | 5.25 |
| (b) Earlier Years | 72.58 | (236.37) |
| (c) Deferred Tax | (2,487.98) | (1,834.54) |
| Total Tax expense | (2,324.65) | (2,065.66) |
| 9. Net Loss after tax for the quarter/period (7-8) | (7,197.30) | (5,489.42) |
| 10. Non-Controlling interest – Profit/(Loss) | 14.69 | 53.44 |
| 11. Consolidated Net Loss (9-10) | (7,211.99) | (5,542.86) |
| 12. Other Comprehensive Income/(Expense) | (62.98) | 6.42 |
| 13. Total Comprehensive Loss for the quarter/period | (7,274.97) | (5,536.44) |
| 14. Paid-up equity share capital (Face Value ₹10/- each) | 2,873.03 | 2,732.03 |
| 15. Reserves excluding Revaluation Reserves | 24,126.17 | 44,443.23 |
| 16. Earnings per equity share [face value of share ₹ 10] | ||
| – Basic | (26.38) (31 Mar 2026) | (20.29) (31 Dec 2025) |
| – Diluted | (26.38) (31 Mar 2026) | (20.28) (31 Dec 2025) |
| Particulars | 31st March 2026 | 31st December 2025 | 31st March 2025 | 31st March 2026 | 31st March 2025 |
|---|---|---|---|---|---|
| a. Operational Cost | 18,330.20 | 18,019.99 | 14,965.06 | 66,757.80 | 57,915.43 |
| b. Employee benefits expense | 2,912.25 | 3,599.59 | 2,990.65 | 13,026.50 | 12,724.85 |
| c. Finance costs | 779.25 | 752.78 | 955.17 | 3,009.44 | 3,698.09 |
| d. Depreciation and amortisation expense | 142.83 | 148.47 | 150.32 | 596.13 | 604.81 |
| e. Other expenses | 1,425.57 | 1,185.90 | 2,235.80 | 5,005.04 | 5,845.25 |
| Total expenses | 23,590.10 | 23,706.73 | 21,297.00 | 88,394.91 | 80,788.43 |
| Particulars | 31st March 2026 | 31st December 2025 | 31st March 2025 | 31st March 2026 | 31st March 2025 |
|---|---|---|---|---|---|
| (a) Current Tax | 90.75 | 5.25 | 27.42 | 107.42 | 123.20 |
| (b) Earlier Years | 72.58 | (236.37) | 202.17 | (319.70) | (58.05) |
| (c) Deferred Tax | (2,487.98) | (1,834.54) | (231.30) | (7,446.45) | (3,053.21) |
| Total Tax expense | (2,324.65) | (2,065.66) | (1.71) | (7,658.73) | (2,988.06) |
| Particulars | 31st March 2026 | 31st December 2025 | 31st March 2025 | 31st March 2026 | 31st March 2025 |
|---|---|---|---|---|---|
| 9. Net Loss after tax for the quarter/period (7-8) | (7,197.30) | (5,489.42) | (494.98) | (21,815.28) | (8,446.53) |
| 10. Non-Controlling interest – Profit/(Loss) | 14.69 | 53.44 | 16.75 | 46.30 | 49.38 |
| 11. Consolidated Net Loss (9-10) | (7,211.99) | (5,542.86) | (511.73) | (21,861.58) | (8,495.91) |
| 12. Other Comprehensive Income/(Expense) | (62.98) | 6.42 | (1.42) | (43.13) | (22.81) |
| 13. Total Comprehensive Loss for the quarter/period | (7,274.97) | (5,536.44) | (513.15) | (21,904.71) | (8,518.72) |
| Particulars | Quarter ended | Year ended |
|---|---|---|
| 31st March 2026 Audited Refer Note 2 |
31st December 2025 Unaudited |
|
| 31st March 2025 Audited Refer Note 2 |
31st March 2026 Audited |
|
| 31st March 2025 Audited |
||
| Revenue from Operations | 13,076.09 | 15,030.56 |
| Loss before Tax | (9,657.22) | (7,603.53) |
| Loss after Tax | (7,266.89) | (5,568.56) |
| Particulars | As at 31st March 2026 Audited |
As at 31st March 2025 Audited |
|---|---|---|
| ASSETS | ||
| 1 Non-Current Assets | ||
| Property, Plant and Equipment | 3,574.44 | 3,829.22 |
| Intangible assets | 81.37 | 84.75 |
| Investment property | 12.49 | 13.01 |
| Goodwill on consolidation | 288.57 | – |
| Right of use Assets | 171.08 | 209.56 |
| Financial assets | ||
| – Non-Current Investments | 15.04 | 14.89 |
| – Loans and Advances | 2.53 | 20.37 |
| – Other Financial assets | 205.58 | 670.52 |
| Other non-current assets | 2.25 | 17.66 |
| Deferred tax assets (net) | 11,644.56 | 4,198.11 |
| Total Non-Current Assets (A) | 15,997.91 | 9,058.09 |
| 2 Current Assets | ||
| Inventories | 33,906.57 | 56,834.94 |
| Financial assets | ||
| – Trade receivables | 6,941.42 | 10,597.14 |
| – Cash and Cash equivalents | 350.87 | 117.53 |
| – Other Bank Balances | 135.25 | 134.53 |
| – Loans and Advances | 30.85 | 1,244.98 |
| – Other Financial assets | 3,758.84 | 3,256.38 |
| Current Tax Assets (Net) | 1,808.63 | 1,470.17 |
| Other current assets | 5,647.70 | 3,895.22 |
| Total Current Assets (B) | 52,580.13 | 77,550.89 |
| TOTAL ASSETS (A + B) | 68,578.04 | 86,608.98 |
| EQUITY & LIABILITIES | ||
| 1 Equity | ||
| Equity Share Capital | 2,873.03 | 2,732.03 |
| Other Equity | 24,126.17 | 44,443.23 |
| Equity attributable to owners | 26,999.20 | 47,175.26 |
| Non-controlling Interest | (278.44) | (324.74) |
| Total Equity (A) | 26,720.76 | 46,850.52 |
| 2 Liabilities | ||
| I Non-current liabilities | ||
| Financial Liabilities | ||
| – Non-Current borrowings | 479.87 | 570.33 |
| – Lease Liability | 102.07 | 165.13 |
| Provisions | 275.87 | 359.56 |
| Other Non Current Liabilities | 109.60 | 141.13 |
| Total Non-current Liabilities (B) | 967.41 | 1,236.15 |
| II Current liabilities | ||
| Financial Liabilities | ||
| – Current Borrowings | 29,493.69 | 29,623.18 |
| – Trade payables | ||
| i) Amount due to Micro and Small Enterprises | 1,322.14 | 1,536.90 |
| ii) Amount due to Others | 7,446.69 | 5,310.86 |
| Other Financial Liabilities | 115.98 | 105.70 |
| Lease Liability | 93.92 | 65.65 |
| Other Current Liabilities | 1,927.17 | 1,687.64 |
| Provisions | 490.28 | 192.38 |
| Total Current Liabilities (C) | 40,889.87 | 38,522.31 |
| Total Equity & Liabilities (A + B + C) | 68,578.04 | 86,608.98 |
| Particulars | Year Ended 31st March 2026 | Year Ended 31st March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Loss before tax | (29,474.02) | (11,434.59) |
| Adjustments for: | ||
| Employee shared based expense | 206.95 | 196.23 |
| Depreciation & Amortisation | 596.13 | 604.81 |
| Financial Cost | 3,009.44 | 3,698.09 |
| Liabilities no longer required written back | (67.73) | (80.76) |
| Interest Income | (238.69) | (354.26) |
| Dividend Income | (0.35) | (0.35) |
| Unrealised foreign exchange (Gain) | 42.68 | 47.43 |
| (Profit)/ Loss on sale of Assets | 74.33 | (0.53) |
| Exchange translation differences | – | – |
| Impairment loss on Investment in Associates | – | 240.00 |
| Provision for old advances | – | 30.00 |
| Provision for Compensated leave Absence & others | 38.91 | 10.54 |
| Provision for Gratuity | 296.80 | 198.85 |
| Provision for Withholding Tax | 217.57 | – |
| Expected Credit Loss Allowance Written Back | (163.74) | (222.13) |
| Bad Debts written off | 13.65 | 226.42 |
| Operating profit /(loss) before working capital changes | (25,448.06) | (6,840.25) |
| Adjustments for: | ||
| Decrease in Trade or Other Receivable | 3,044.90 | 4,259.48 |
| Decrease in Inventories | 22,928.37 | 11,396.44 |
| Increase/(Decrease) in Trade or Other Payable | 1,981.27 | (4,273.05) |
| Cash generated from operations | 2,506.47 | 4,542.61 |
| Direct Taxes paid (net) | 126.18 | (2,732.61) |
| Net cash generated from operating activities | 2,380.29 | 7,275.23 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant & Equipment | (334.22) | (263.01) |
| Sale of Property, Plant & Equipment | 6.11 | 0.53 |
| Goodwill on acquisition of Subsidiary | (288.57) | – |
| Purchase of Investment | (0.15) | – |
| Dividend Income | 0.35 | 0.35 |
| Interest Income | 238.69 | 354.26 |
| Net cash used in investing activities | (377.79) | 92.13 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Payment of lease liability | (79.45) | (57.60) |
| Repayment in Non-Current Borrowings | (103.68) | (770.11) |
| Proceeds/(Repayment) in Current Borrowings | 1,421.51 | (2,859.24) |
| Issue of Equity Shares under Stock Option Plan | – | 114.85 |
| Withdrawal of Capital by Partner | 1.90 | (3.09) |
| Financial Cost | (3,009.44) | (3,698.09) |
| Net cash used in financing activities | (1,769.16) | (7,273.28) |
| Summary | ||
| Net Increase in Cash and Cash Equivalents (A)+(B)+(C) | 233.34 | 94.08 |
| Cash and cash equivalents as at the beginning of the period/year | 117.53 | 23.45 |
| Cash and cash equivalents as at the end of the period/year | 350.87 | 117.53 |
| Balance as per Statement of Cash Flows | 233.34 | 94.08 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-Current Assets | ||
| Property, Plant and Equipment | 3,546.12 | 3,797.42 |
| Intangible assets | 81.37 | 84.75 |
| Investment property | 12.49 | 13.01 |
| Right of use Assets | 171.08 | 209.56 |
| Financial assets | ||
| Non-Current Investments | 2,949.44 | 1,464.58 |
| Loans and Advances | 2.53 | 20.37 |
| Other Financial assets | 204.58 | 670.52 |
| Other non-current assets | 2.25 | 17.66 |
| Deferred tax assets (net) | 11,635.98 | 4,198.11 |
| Total Non-Current Assets (A) | 18,605.84 | 10,475.99 |
| 2. Current Assets | ||
| Inventories | 32,016.53 | 56,075.65 |
| Financial assets | ||
| Trade receivables | 6,306.63 | 10,175 |