Tips Films Limited — Quarter and year ended March 31, 2026
| Sr No. | Particulars | Quarter Ended March 31, 2026 (Audited) | Quarter Ended December 31, 2025 (Unaudited) | Quarter Ended March 31, 2025 (Audited) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income from operations | |||||
| a) Net sales / income from operations | 235.57 | 406.45 | 6,036.75 | 15,827.14 | 7,403.99 | |
| b) Other Income | 34.40 | 49.84 | 22.71 | 128.40 | 153.33 | |
| Total income from operations (net) | 269.97 | 456.29 | 6,059.46 | 15,955.54 | 7,557.32 | |
| 2 | Expenses | |||||
| a) Cost of Production of films | 280.64 | 318.48 | 8,974.61 | 16,007.34 | 10,716.92 | |
| b) Employee benefits expense | 144.33 | 178.06 | 110.21 | 565.23 | 396.50 | |
| c) Finance Cost | – | – | 65.52 | 75.17 | 147.70 | |
| d) Depreciation and Amortization Expenses | 20.68 | 20.52 | 20.33 | 82.38 | 80.55 | |
| e) Other expenses | 178.90 | 226.10 | 159.94 | 817.61 | 709.06 | |
| Total expenditure | 624.55 | 743.16 | 9,330.61 | 17,547.73 | 12,050.73 | |
| 3 | Profit/ (loss) from operations before extraordinary items, exceptional items and tax | (354.58) | (286.87) | (3,271.15) | (1,592.19) | (4,493.41) |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit/ (loss) from ordinary activities before extraordinary items and tax | (354.58) | (286.87) | (3,271.15) | (1,592.19) | (4,493.41) |
| 6 | Extraordinary items | – | – | – | – | – |
| 7 | Profit/ (loss) from ordinary activities before tax | (354.58) | (286.87) | (3,271.15) | (1,592.19) | (4,493.41) |
| 8 | Current tax | – | – | – | – | – |
| 9 | Tax Expenses of earlier year | 12.47 | – | – | 12.47 | 46.91 |
| 10 | Deferred tax | (19.71) | – | (0.23) | (19.71) | (0.23) |
| 11 | Net Profit / (Loss) for the period after tax | (347.34) | (286.87) | (3,270.92) | (1,584.95) | (4,540.09) |
| 12 | Other Comprehensive income / (Expenses) | 35.67 | (7.76) | (1.01) | 31.46 | (0.21) |
| 13 | Total Comprehensive Income for the period | (311.67) | (294.63) | (3,271.93) | (1,553.49) | (4,540.31) |
| 14 | Other Equity | – | – | – | 2,556.28 | 4,109.77 |
| 15 | Paid-Up Equity Share Capital (Rs. 10/- each fully paid up) | 43.23 | 43.23 | 43.23 | 43.23 | 43.23 |
| a) Basic & Diluted EPS before extraordinary Items (Rs.) | (8.03) | (6.64) | (75.67) | (36.66) | (105.02) | |
| b) Basic & Diluted EPS after extraordinary Items (Rs.) | (8.03) | (6.64) | (75.67) | (36.66) | (105.02) |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, Plant and Equipment | 160.54 | 209.13 |
| (b) Investment Property | 1,096.38 | 1,124.40 |
| (c) Financial Assets | ||
| (i) Other Financial Assets | 23.18 | 21.85 |
| (d) Other Non Current Assets | 2,826.24 | 2,451.47 |
| Total Non-Current Assets | 4,106.34 | 3,806.85 |
| Current Assets | ||
| (a) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade Receivables | 484.78 | 92.09 |
| (iii) Cash and Cash Equivalents | 392.41 | 1,705.01 |
| (iv) Bank Balances Other Than (ii) Above | – | 207.65 |
| (v) Loans | 3.46 | 4.75 |
| (vi) Other Financial Assets | 56.08 | 270.49 |
| (b) Current Tax Assets | 882.59 | 130.23 |
| (c) Other Current Assets | 18,244.15 | 20,930.78 |
| Total current assets | 20,063.47 | 23,341.00 |
| Total Assets | 24,169.81 | 27,147.85 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 432.29 | 432.29 |
| (b) Other Equity | 2,556.28 | 4,109.77 |
| Total Equity | 2,988.57 | 4,542.06 |
| Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Long Term Borrowings | – | – |
| (b) Long Term Provisions | 43.22 | 21.49 |
| (c) Deferred Tax Liabilities (Net) | 218.03 | 227.16 |
| Total Non-Current liabilities | 261.25 | 248.65 |
| Current Liabilities | ||
| (a) Short Term Borrowings | 18,831.07 | 19,001.40 |
| (b) Financial Liabilities | ||
| (i) Trade Payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 112.63 | 127.62 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 342.58 | 1,915.79 |
| (ii) Other Financial Liabilities | 2.50 | 0.75 |
| (c) Short Term Provisions | 2.50 | 0.75 |
| (d) Other Current Liabilities | 1,631.21 | 1,311.58 |
| (e) Current Tax Liabilities | – | – |
| Total Current Liabilities | 20,919.99 | 22,357.14 |
| Total Equity and Liabilities | 24,169.81 | 27,147.85 |
| Particulars | For the Year ended March 31, 2026 | For the Year ended March 31, 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit/(Loss) before tax | (1,592.19) | (4,493.41) |
| Adjustments | ||
| Depreciation and amortization | 82.38 | 80.55 |
| Bad debts and advances written off | – | – |
| Fair value gain on mutual fund at FVTPL | – | – |
| Provision for/(write back of) doubtful debts and advances | – | (10.00) |
| Gratuity expense | 31.46 | (0.21) |
| Finance Cost | 75.17 | 147.70 |
| Profit on sale of car | – | (17.50) |
| Interest income | (3.45) | (11.09) |
| Operating Profit before Working Capital changes | (1,406.63) | (4,303.96) |
| Working capital adjustments | ||
| (Increase)/ Decrease in trade and other receivables | (392.68) | 867.43 |
| (Increase)/ Decrease in loans (current) | 1.29 | 1.16 |
| (Increase)/ Decrease in other financial assets (current) | 214.41 | (1.33) |
| (Increase)/ Decrease in other current assets | 2,686.63 | (17,355.60) |
| (Increase)/ Decrease in other financial assets (non current) | (1.33) | 4.04 |
| (Increase)/ Decrease in other non current assets | (374.77) | 60.54 |
| Increase/(Decrease) in short term provisions (current) | 1.75 | 0.06 |
| Increase/(Decrease) in long term provisions (non-current) | 21.73 | (32.60) |
| Increase/(Decrease) in other liabilities (current) | 319.64 | 837.09 |
| Increase/(Decrease) in trade payables | (1,588.19) | 1,451.88 |
| Cash generated from operations | (518.16) | (18,471.31) |
| Direct taxes paid (net of refund) | (754.25) | 571.30 |
| Net cash flows from operating activities | (1,272.41) | (17,900.01) |
| Cash flows from investing activities | ||
| Acquisition of property, plant and equipments | (5.78) | (6.57) |
| Sale of motor car | – | 17.50 |
| Maturity of fixed deposits | 207.65 | 198.89 |
| Investment in fixed deposits | – | – |
| Interest received | 3.45 | 11.09 |
| Net cash flows from investing activities | 205.32 | 220.91 |
| Cash flows from Financing activities | ||
| Loan taken | 579.67 | 19,001.40 |
| Loan repaid | (750.00) | – |
| Interest paid on loan | (75.17) | (147.70) |
| Dividend paid | – | – |
| Net cash flow from financing activities | (245.50) | 18,853.70 |
| Net increase/(decrease) in cash and cash equivalents | (1,312.60) | 1,174.60 |
| Cash and cash equivalents at the beginning of the year | 1,705.01 | 530.41 |
| Cash and cash equivalents at the end of the year | 392.41 | 1,705.01 |
| Cash and Cash Equivalents as per Balance Sheet | For the Year ended March 31, 2026 | For the Year ended March 31, 2025 |
|---|---|---|
| In Current Account | 389.52 | 1,703.58 |
| Cash on Hand | 2.89 | 1.43 |
| Cash and Cash equivalents as restated as at the year end | 392.41 | 1,705.01 |