Interim report
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October 28, 2026 The Manager – Listing National Stock Exchange of India Limited (Scrip Symbol: PVRINOX) The Manager – Listing BSE Limited (Scrip Code: 532689) Sub: Outcome of Board Meeting Dear Sir / Madam, In continuation to our letter dated October 21, 2026 and pursuant to Regulations 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), the Board of Directors of the Company in its Meeting held today, inter -alia, approved the Un -Audited Standalone and Consolidated Financial Results of the Company for the second quarter & half year ended on September 30, 2026. The said Financial Results were also reviewed by the Audit Committee in its meeting held today. Accordingly, please find enclosed herewith a Statement containing the Un-audited Standalone and Consolidated Financial Results for the second quarter and half year ended on September 30, 2026 duly signed by the Managing Director of the Company along with a copy of Unmodified Limited Review Report received from M/s. S.R. Batliboi & Co. LLP, the Statutory Auditors of the Company. The same shall be available on the website of t he stock excha nges where equity shares of the Company are listed i.e., www.nseindia.com and www.bseindia.com and on Company’s website https://www.pvrcinemas.com/investors-section. In continuation to our letter dated 28th September, 2026, please note that the trading window will be opened from 31st October, 2026. The Board Meeting started at 12:45 P.M. (IST) and concluded at 02:00 P.M. (IST). You are requested to kindly take the same on record and inform all concerned. Yours sincerely, For PVR INOX Limited Murlee Manohar Jain SVP - Company Secretary & Compliance Officer Encl: A/a
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S.R. BATI.IBOI & Co. LLP Chartered Accountants 4th Floor, Office 405 World Mark - 2, Asset No. 8 IGI Airport Hospitality District, Aerocity New Delhi - 110 037, India Tel : +9111 4681 9500 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors PVR INOX Limited I. We have review ed the accompanying statement of unaudited standalone financial results of PVR INOX Limited (the "Company") for the quaiier ended September 30, 2026 and year to date from April 0 I, 2026 to September 30 , 2026 (the "Statement") attached herewith , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the " Listing Regulati ons"). 2. The Company 's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid do wn in Indian Accounting Standard 34, (Ind AS 34) " Interim Financial Repo1iing" prescribed under Section 133 of the Companies Act, 2013 as amended , read with relevant rules issued thereunder and other accounting principl es generally accepted in India and in complianc e with Regulation 33 of the Listing Regulations . The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accor dance with the Standard on Review Engagements (SRE) 24 10, " Review of Interim Financial Infonnation Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India . This standard requires that we plan and perform the review to obtain moder ate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries , primarily of persons responsible for financial and accounting matters , and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly , we do not express an audit opinion. 4. Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompan ying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS ' ) specified under Section 133 of the Companies Act, 20 13 as amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India , has not disclosed the information required to be disclosed in terms of the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any material misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 30 I 003E /E300005 per Gaurav Kumar Gupta Partner Membership No.: 509101 UDIN: 2b5O::l ID l])i=.DZPV I 8"7-1- Place : New Delhi Date: October 28, 2026 S.R. Batliboi & Co. LLP, a Limited Liability Par~nership with LLP Identity No. AAS-42 94 Regd. Office : 22. Camac Street. Block 'B', 3rd Floor, Kolkata-700 016
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PVR INOX LIMITED CIN: L7-l899MH1995PLCJ87971 p Registered office: 7Lh Floor, Lolus Gr,mJeur Builtii11g, VPPrd DPSdi RouJ, Orrnsill ' GunJt'lh<l Symphony,AnJlwri (WPsL) :Vlumh<li--Hl005.~, lnJi,1 Corporate office: BhKk A, --Hh floor, BuilJin/~ No .9A, DLF Cyhpr CiLy, Ph<1st> - Ill, Curugr..in1 - 122002, HJryunu, lnJ1u Email: !nveslorreluLions1i7)pvrinox.lom Website: www.pvrdnemus.mm STATEMENI'OFUNAUDITEDSTANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30; 2026 PVRINOX (Rs. in millions, exceot oer share datal STANDALONE S.No. Particulars 3 months ended 6 months ended Year ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 /Unaudited\ (Unaudited\ llfnaudit-ed\ (Unaudited) (Unaudited\ (Audited\ Income Revpnul' from ooerulions 20,620 15,825 17,577 36,-!-l5 '.\1,Jll6 63,912 Olher inrnnw 287 22-1: 337 51"! 649 1,770 Total income 20 907 16,049 17,914 36,956 31 955 65,682 Exnenses Movie exhibition cosl 5,1--l3 3,661 ,A38 8,8(}1 7,7'!,7 15,907 Consu m nlion of fond ,mJ bevertl 'I'S 1,--l21 1,171 1,212 2,592 2,322 --l,656 Emnlovce hencfits exnense 1,9lH 1,7--l9 1,808 3,650 -1,,-413 6,952 Fin,mn! COSLS 1,561 1,638 1,875 .\199 .1,,780 7,.1,01 Dcprcciulion <1nd amorLisaLion expense 2,927 :',,11--l 3,"127 6,[).!1 6,175 12,563 Olher exnenses --l,569 --l,025 ,,063 8,59.J- 7,820 15,769 Total exnenses 17,522 15,358 16,523 32,880 31,247 63,148 Profit before excentional items ,md tax fl-2\ 3,385 691 1,391 4,076 708 2,534 Excenlional items - nel ,ain CRefor Nole --l) 1800 Profit before tax (3-4) 3,385 691 1,391 4,076 708 3,334 6 Tax expense Currenl t.,1x Tux rcluU.11 , lo curlier vears (73 Deferred Wx 853 175 352 1,028 181 7'2 Total tax exoense 853 175 352 1,028 181 649 Profit after tax {5-6) 2,532 516 1,039 3,048 527 2,685 Other comnrehensive incomeHexnense\ fnet of taxl llems thul will not be re-rlassified Lo nrofil or loss /11 /9 (??.) m IL~~ms Lhal will ht' rc-dussifif•d Lo nrofil or loss 9 Total comprehensive income {7+8) 2,534 515 1,030 3,049 505 2,642 10 Paid-up equity share capit.il (face value of Rs. 10 e.ich, fully p.iid) (refer 961 982 982 961 982 982 nole 2) 11 Other equitv includine Reserves (excludine Revaluation Reserve) 72,387 12 Earnings per sh.ire on net profit/(loss) after tax (fully paid up equity share of Rs. 10 each) (refer note 3) Bask e..imin 15 ner share 25.81 5.25 10.59 31J)6 5.37 '7.}-l Diluted eam i1ws per share 23.72 3.2--l 10.53 30.96 5.3--l 27.23 Notes to the Statement of unaudited standalone financial results for the quarter and six months ended September 30, 2026:- 1 The <1h0Vl! sWlt'menl or u naudilt!d sW.ndulone finandul resuils or PVR INOX Limited ("Llw Comp<1ny'') for Lht! 4u.irter and six months t~ndeJ September .1,0, 2026 hdVl' het!n reviewed hy the Audi l Commillt'C ,mJ c1pproveJ hy tht! Bo.ird of Directors c1L its nweling ht•IJ on Oclohe r 28, 2026. Tht> 51.dlulory Auditors h.ive C<lrriL!d oul <l limited rt'vit!W of Lhe uhow sl.inJ.ilone finJtKid l results pursuunl Lo Rt~gul<1Lio11 ~,?, of Lhe Sernrilics .inJ Exchange Board of lndi.i (Lisling Ohlizc1tions c1nJ DisdosurP Rcquiremt'nl<;) Regul..itions, 2[)15, c1s ument.icd und havc _issuPd ..in unmodified wview reporl. 2 Buyhuck of E4uily Shares: ThP Boc1rd of Din'dnrs of Lhe Comp.iny c1pprovl~d Lhe huyhuck of E4uily Sh.in'S on Augusl 31, 202fi. Tht' Buyhdt·k offer nnnpriscd u pun-h.isf' 20,68,965 Equity Shun~s mm prising 2.11 % of the Loi.di pc1iJ-up c4uity shtln) t·.:ipitc1l nf lhl~ mm puny .is of ~fan·h :'>1, 2026 .il u prin' of Rs. l.-430/ - per Equity sh.ire. The Buybc1t·k wus offorrt'd Lo c1il eliVlh!e e4 uity shc1reho!Jcrs of Lhe Comp<1ny c1s on lhe Record Dale (i.e. St>ptemher U--l, 202fi) on <l proporliml<lll' h<1sis through [h(' "Tend.Pr offer" roule. The Tender period for buyb<n:k commenn•d on September 10, 2026 ,md W<lS open unlil Septemher 17, 2026. The Comp,111y condudeJ lhe huyb,1ck rrorcJun 's on Seplembcr 2-1:, 2026 dnd 20,68,%5 equity shures were bought h<1rk und extinguished subse4uenUy. The huyh,1rk resulted in <l rush nulflow of Rs . .1,,tB--l million (induJing lrdnsu,tions rosls). The Compuny fu nded lhe buybtlck from ils frel' reserves including sernrilies pn~mium in ,1rrnrd,111l"c with St'clinn 68 of the Compc1nies Art, 2013. In <llrnrdun cL' with 5Pdion fi9 of Lh1' Comp,111ies Alt, 2013, th\' Comp,my hus rreuled c1 Cupil.dl Redemption Reserve of Rs. 21 million L'qual Lo the nominul v,1lue of lhe shures boughl h,1rk c1s c111 c1ppropric1tion from lhe !}'nL'rul resl~rVl' during the quurll!r c1nd six months l~tldl!d Sl1plemht'r .10,2026. ThP pc1id-up c4uity shc1re l·upilill as ut September 30, 202fi Jisdosed in thest' unu.uJiLed swnd<1lonc findndal results ilfl' c1flcr adjusting Lhe imp<ld of <1fon,saiJ buy-b,ick. .1 Ec1mings per sh<.1n' is nol unnuc1liscd for the qu.irlt'r cndt>J Sf•plcmhl'r .1,l), 2026, June .10, 2026 <.111J SPpLPmbL'r 30, 2025 and six months enJeJ Seplemher :',O, 2026 c111J 5Pplt'mber 30, 2025. --l Exre plionul ilems: (i) Pursuc1nl lo lhL' notification nf "New Lu.hour Codi's" issul'J on Novembt•r 21, 2023, Lht' Comp<1ny hud uss1.-~ssed ils employee hPnefil ohlig,1Lions Ln <lt·cordann' with the revist'd ddinilion of Wag£'S and urrnunted for Lhe inrrement,1! impucl of these ch,1ngcs ,1mounling Lo Rs. 392 million u.s an ''pxreptionul item'' during Lhe yedr enJed MMrh 31, 2026. (ii) During LhP YP<lr enJeJ M.in:h 31, 2026, the Company dispost'd of ils en lire sh.in 'h olding of 93.27% of the pc1iJ-up t'4uily shc1rc cu.pildl of its subs iilic1ry "Zea M.iizl' Privu.te Limited" for <l consideration of Rs. 2,221 million (net of expenses) unJ ronseq_ucntly "Zeu Muizc Privute Limited" huJ ceased Lo he u subsididry of the Comp,rny with effett from Junuary 29, 2020. The c,1rrying v,1lu P of SUl:h inwslnwnl J.S on d<1lc of s<1k' wus Rs. 951 million. Rs. l,270 million heing ext·Pss of L·onsideruUon received over inveslmenl vulue wus disdosed <lS "exr1:1ption,1l item" in lhp sl.dnd,1lone finunciul results. (ill) During Lhe yec1rendcd !'vl,m·h :n, 2026, r..ipiWI work in progress amounting lo Rs. 78 million rdutmg Lo tl property under developmtml had l·wen imp.iired on un:ount of dispute ,1rising with lhe l,1ndlord. for fde.ntificrt'.:;n
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PVR INOX LIMITED CIN: L7-1899MH1995PLC'.87971 Registered office: 7th Floor, L~Lus Cr,mJ(•ur BuilJrng, Vl'l'r..i Dl's<li Rot1J, OpposiLP Gundl'l h<.1 Syrnphnny,AnJhPri (Wt'Sl) \.lu rnbcli--llXlll.5:',, lnJi,:1 Corpor.ite office: Block A, -Hh lloor, BuilJinE No.YA, DLF Cylwr City, Ph.1st' - Ill, Gurup;r,1m - 122002, H,u y.:111<1, lmli<l Email: ]nVl 'Slo rn•l.ili(ms ;uJpvri11ox. 1.om \,Vebsite: www.pvrci1w111<1S.l"\llll PVRINOX 5 B<lsr>d nn lhl' "rn.i nd g\'mt'nl ,1ppro,Kh" us JefiiwJ in lnJ AS 108 - Opt'rulinr, 5(•gnwnls, Lht' Ch il' f OpPr<.1ling DPt isinn \r\,1kPr ('CODM') Pvalu<1L('S lht> Comp,my ''> pprfnrrnJnrC' .:it ,in owrt1ll .-omp<1ny kw! .is orw spgnwnl Ll'. 'lh('<llrit·<ll Pxhihilit in husmPss' ,mJ .illit>J ,KLiviliPs urnJPr br,rnJ "PVR INOX". An·urJi ngly, tht> Jisdosun•s JS pt>r Rt'f;t1lulion 1:1 C\)(t') n'uJ wilh Cl.iust' (L) of St hPJulP IV of Lht' SEBI (LisLing ObligJLinns JnJ Oisdo surp Rl•q_u iremenls) RPgul<1lions, 2015 drt' not .ippli cub ll' (or tlw Cnmpun y fl Tlw c1bovc, un,rnJill•d sL<1nJulorw fin ..irKi.il n'sulls for Llw quurlt'r unJ c;ix mnnlhs pr,JpJ S11pll'mhl'r 10, 2026 drt' uvuilubk on Llw BSE Limited W(' hsilt' (liRL:ww\.,'.hiwindic:1.1: om), Nt1liont1! Stlll"k Ext·h,1ngP uf lndi.i L1n11L1•d WPhsilt' {URL W\\'W_no.;pmJ1..i.t om) ,ind nn Llw Cnmpuny's wpl,<;ilp (URL hLLti'>:/ /www.pvrnnf'mJs.t om ). e Board of Directors of PVR INOX Limited
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PVR INOX LIMITED PVRINOX CIN: L7.J899iVIH1995PLC387971 Regd. Office: 7th Floor, Lotus <;; rand eur Buildini:;, Veera Desa i Road, Opposite Cu ndecha Symphony ,Andh eri (West) iVl umbai-.J00053, India Corporate Office: Block A, .Jth floor, Building No.9A, DLF Cyber City, Phase - Ill, Curug ram - 122002, Harvana, India ! UNAUDITED ST AND ALONE BALANCE SHEET AS AT SEPTEMBER 30, 2026 I (Rs. in millions) STANDALONE Particulars September 30, 2026 March 31, 2026 I (Unaudited) (Audited) Assets Non-current assets Property, plant and equipment 27,560 28,538 Capital work-in-progress 536 315 Right-of-use assets -13,618 -16,228 Investment Property Hl l.J3 Goodwill 57,336 57,336 Othe r intangible assets 1,047 1,0:,0 Financial assets Investments in subsidiaries & joint venture 1,779 1,762 Other financia l assets .J,394 -l,225 Deferred tax assets ( net) -l,089 5,117 Income tax assets (net) - 408 839 Other non current assets 719 608 Total non-current assets A 1,41,627 1,46,161 Current assets Inventories 765 724 Financial assets Investments(#) 0 - Trade receivab les 1,953 2,269 Cash and cash e4uivalents .J,752 4,-129 Bank balances other than cash and cash e4uivalents, above 500 33 Loans 78 87 O ther financial assets 134 99 O ther current assets 1,072 982 Total current assets B 9,254 8,623 Total assets [A+B] 1,50,881 1,54,784 Equity and liabilities Equity Equity share capital (refer note 2) 961 982 Other equity 72,377 72,387 Total equity A 73,338 73,369 Liabilities Non-curren t liabilities Financial liabilities Borrowings 3,164 .J,:,92 Lease liabilities 49,859 52,-193 O ther financial liabilities 132 1,236 Provisions 258 328 Other non-current liabilities - 5 Total non-current liabilities B 53,413 58,654 Current liabilities Financia l liabilities Borrowings 1,8-15 2,994 Lease liabilities 8,064 7,532 Trade payables Total outstanding dues of micro enterprises and small enterprises 424 443 Total outstanding dues of creditors other than micro enterprises and small enterprises 6,463 .J,928 Other financial liabilities 3,700 3,931 Provisions 429 425 Other current liabilities 3,205 2,508 Total current liabilities C 24,130 22,761 Total equity and liabilities [A+B+C] 1,50,881 1,54,784 (#) A11101111f bdo1.11 Rs. 1 milli on
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PVR INOX LIMITED PVRINOX CIN: L74899MH1995PLC387971 Regd . Office : 7th Floor, Lotus Grandeur Building, Veera Desai Road, Opposite Gundecha Symphony, Andheri (West) Mumbai-400053 , India Corporate Office: Block A, 4th floor. Building No.9A, DLF Cyber City, Phase - Ill, Gurugram - 122002, Harya na, India I UNAUDITE D STANDAL ONE STATEMENT OF CASH FLOWS FOR SIX MONTHS ENDED SEPTEMBER 30, 2026 I (Rs. in millions) STANDA LONE Particulars September 30, 2026 September 30, 2025 ..... (Unaudi ted) (Unaudited) Cash flows from operating activities Profit before tax 4,076 708 Adjustments to reconci le loss before tax to net cash flows: Depreciation and amortisation expense 6,041 6,175 Impairment allowance for trade receivables and other assets (9) 10 Bad debts/ advances written off(#) 0 - Net (gain)/loss on disposa l of property, plant and equipment (4) 3 Interest income (Including Time value of money adjustment) (286) (209) Finance costs 3,199 3,780 Share based payment expense (10) 17 Unrealised foreign exchange gain(#) 0 (3) Convenience fees (Time value of money adjustment) (45) (42) Liabilities written back (including rent concessions) (126) (293) 12,836 10,146 Working capital adjustments: Increase / (Decrease) in provisions (64) 44 Increase/ (Decrease) in trade & other payables 852 707 Decrease/ (Increase) in trade receivables 324 184 Decrease/ (Increase) in inventori es (41) (94) Decreas e/ (Increase) in loans and advanc es and other assets (145) (187) Cash generated from operatio ns 13,762 10,800 Direct taxes refund ed (Net of taxes paid) 432 - Net cash flows generated from operating activities A 14,194 10,800 Cash flows from investing activities Purcha se of property, plant and equipment, intang ible assets, Capital work-in-progress, Security Deposit and capital adva nces (1,285) (1,188) Proceeds from sale of property, plant and equipment 12 30 Investment in subsidiaries/joint Ventur e (17) (167) Loans repaid by subsidiaries 14 - Interest received on loan to subsidiaries 7 Intere st received on deposits / others 101 21 Net movement Fixed deposits/NSC (499) 10 Net cash flows used in investing activities B (1,667) (1,294) Cash flows from financi ng activities Proceeds from long-term borrowings . 1,500 Repayment of long-term borrowings (2,586) (2,446) Proceeds from short-term borrowi ngs . 1,700 Repayment of short -term borrowings . (2,700) Repaym ent of lease liabilities (include s interest on lease liabilities) (6,202) (5,843) Buyback of equity shares including tran sact ion costs (3,034) . Intere st paid on borrowings (382) (819) Ne t cash flows used in financing activities C (12,204) (8,608) Net increase in cash and cash equivalents {A+ B + C) 323 898 Cash and cash equivale nts at the beginning of the year 4,429 4,489 Cash and cash equivalents at the end of the year 4,752 5,387 Components of cash and cash equivalents at the end of the year Cash on hand 52 55 Balance with bank s: On current accounts 1,043 2,572 On deposits with original maturity of less than three months 3,657 2,760 Total cash and cash equivalents 4,752 5,387 The unaudited Standalone Statement of Cash Flows has been prepared in accordance with 'Indirect method ' as set out in the Ind AS - 7 'Statem ent of Cash Flows'. (#) Amount below Rs. 1 million E'..R. Bat!iboi 8: Co. Ll.P, New Delhi for lder.lifict'.'1n
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S.R. BArL1B01 & Co. LLP Chartered Accountants 4th Floor, Office 405 World Mark - 2, Asset No. 8 IGI Airport Hospitality District, Aerocity New Delhi- 110 037, India Tel : +91 11 4681 9500 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors PVR INOX Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of PVR INOX Limited (the " Holding Company ") and its subsidiaries (the Holdin g Company and its subsidiaries toget her referred to as "the Group ") and its joint venture for the quarter ended September 30, 2026 and year to date from April 0 1, 2026 to September 30, 2026 (the "Statement ") attached herewith , being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015 , as amended (the " Listing Regulations "). 2. The Holding Company's Management is respo nsible for the preparation of the Statement in accordance with the recognition and meas urement principles laid down in Indian Accounting Standard 34, (Ind AS 34) " Interim Financial Reporting " prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulation s. The Statement has been approved by the Holding Company ' s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review . 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 , " Review oflnterim Financial Information Perfo1med by the Independent Auditor of the Entity " issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries , primarily of persons responsible for financial and accounting matters , and applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matter s that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations , to the extent applicable. 4. The Statement includ es the results of the following entities: a. PVR INOX Pictures Limited (Subsidiary Company) b. PVR INOX Lanka Limited (Subsidiary Company) c. Devyani PVR INOX Private Limited (Joint Venture) 5. Based on our review conducted and procedures perfonned as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (' Ind AS ' ) specified under Section 133 of the Companies Act, s .,__1.,.\BOI~ ~ _r,......,..... ...... ...., C'o ~ 1~1:r -· tv -·~~ L .. ) v · - ,.J ,>- S.R. Batliboi & Co. LLP. a Limited Liability Par\nership with LLP Identity No. AAB-4294 \' - I......_ ,_,,.._,-'<-, Regd. Office· 22, Camac Street. Block 'B', 3rd Floor, Kolkata-700 0 16 \.:.._◊7oE.\,.
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S.R. BATLtBOt & Co. LLP Chartered Accountant!' amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India , has not disclosed the information required to be disclosed in terms of the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any material misstatement. 6. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of: • I subsidiary company , whose interim financial results and other financial information reflect total assets of Rs. 385 million as at September 30, 2026 , and total revenues of Rs. 142 million, and Rs. 234 million , total net profit after tax of Rs. 19 million and Rs. 15 million , total comprehensive income of Rs. 22 million and Rs. 12 million , for the quarter ended September 30, 2026 and the period ended on that date respectively and net cash inflows of Rs. 19 million for the period from April 0 I, 2026 to September 30, 2026 . • I joint venture , whose interim financial results includes the Group ' s share of net loss of Rs. 3 million and Rs. 2 million and Group ' s share of total comprehensive income of Rs. (3) million and Rs. (2) million for the quarter ended September 30, 2026 and for the period ended on that date respectively. The unaudited interim financial results and other unaudit ed financial information of the subsidiary Company and joint venture have not been reviewed by their auditors and have been approved and furnished to us by the Management and our conclusion on the Statement , in so far as it relates to the affairs of the subsidiary company and joint venture , is based solely on such unaudited interim financial results and other unaudited financial information . According to the information and explanations given to us by the Management , these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 6 above is not modified with respect to the financial results ce1tified by the Management. For S.R. Batliboi & Co. LLP Cha,tered Accountant s ICAI Firm registration number: 3 0 I 003 E/E3 00005 Per Gaurav Kumar Gupta Paitner Membership No .: 509101 Place: New Delhi Date: October 28, 2026
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PVR INOX LIMITED PVR INOX CIN: L7-f8991v!Hl995PLC',8797 1 Registered office: 7th Flom, Lnl us Cr,indeur Bui!dinp,, Vt't'rd Dl'scli Road, O ppnsilt' Cundt'l"hd Symphuny, Andhe ri (Wl'Sl) .Vlumh,11---«l005.1,, India Corporate office: Bha·k A, 4Lh 11oor, Building .\Jll.9A, DLF Cyl:ier City, PhdSl' - !II, Guru gram - 111.001, Hary,md, Ind id Email: lnv('Slorn•l,1t1rn1s:aJpvrinox.n11n Website: www.pvrrim'mds.n1m 9 STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR 1HE QUARTER AND SIX MON'IHS ENDED SEPTEMBER 30, 2026 ms. in millions, exceot oer shctre data) CONSOLIDATED 3 months ended 6 months ended Year ended S.No. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Refernote-6 Refer note 6 1 Income Rt'V<'nUl' fron1 urwralions 11,051 16,112 17,996 V,173 -12,--1-92 66,--162 Other innnne J.Q 261 3-!8 603 669 1,8'.',5 Total income 21,393 16,483 18,344 37,876 33,161 68,297 2 Expenses Mnvk• l'Xhibition l"0Sl -l,968 \--1-59 --1-,2--1-7 8,--1-27 7,051 1--1-,602 Consumnlion of food dnd bcvt'ri:Hll'S 1,--1-3--1- 1,180 1,n5 7,61--1- ,,:i,--1--1 --1-,69:, ,\tlovil' produ d ion dnd disLribulion --1-12 -l-l6 --1-29 858 1,521 '1,,160 Emnlovcf' benl'fils PXD('nsc 1,9'6 1,769 1,83:1, 3,695 \--1-59 7,063 Firnmn' ros ls 1,565 1,6--1-5 1,881 3,'J10 \79'.', 7,'.',28 Dcpreri<1Lion dnd ,imortisdlion 2,959 3,1--1-5 3,161 6,IIJ-l 6,2'.',8 12,7()--1- OlhPr ex pens es -l,618 -l,083 -l,,115 8,701 7,9'.',2 15,988 Total expenses 17,882 15 727 16891 33,609 32,339 65,540 3 Profit before share in net profit/(loss) of joint venture, 3,511 756 1,453 4,267 822 2,757 exceptional items and tax (1-2) .j Shc1n' in ncl mofil /(loss) llf ·oinl venture (3 I p ('11 (3i (o 5 Profit before excentional items and tax f3+4\ 3,508 757 1,451 4,265 819 2,752 6 Ex(cDLional ilems - npt loss (Refer Noll' 5) --1-83 7 Profit before tax (5-6) 3,508 757 1,451 4,265 819 2,269 8 Tax exoense Current tax '0 p 1-l 3' '6 6' T dX rcldtinl-! Lo l'.:Ulit'r VC'cHS (73 Deferrpd Lax 857 180 355 1,037 185 519 Total tax expense 877 192 369 1,069 211 508 9 Profit after tax from continuing operations (7-8) 2,631 565 1,082 3,196 608 1,761 10 Loss befor e tax from dis rn nlinUl~d opern lions (J7) (98) (188 11 Exrepliomil gain on dispnSdl of disronlinm !d npNalions (Reff'r 1,952 Notf'6 ) 12 T dX expt'nSl' of disnmlinUl'd npl'ralil.ms 197 n Profit/(Loss) after excep tional item and tax from discontinued (27) (98) 1,567 ooerations /10+11-121 1-l Profit for the vear /9+131 2,631 565 1,055 3,1% 510 3,328 15 Other comorehensive income/(exoense) (net of tax) llems lhat w ill not be rt>dassificd to profit nr loss from 2 (1) (8) 1 (22) (-13) nmtinuinf, opnalions !Ll'ms Lhdl will be r(:.'ridssificd lo profil nr loss from ronlinuing 3 (7) ' (-l) 2 .j operdlions ltL'ITIS Lhal will not he reddssifiPd lo profit ur lnss from (1) dis(onlinm'd opernlio ns 16 Total comprehensive income 2,636 557 1,050 3,193 490 3,286 Net Profit/(Loss) attributable to: Owners of the Comodny 7,611 565 1,057 1,1% 517 '.1,,'.',--1-1 Non-1·ontrolli1w inLPrests (2) (7) (B Other comorehensive income/(exoense) attributable to: Owners of lhe Comnanv 5 (8 (5 rn (,0) (.j) Non-rnnlroll im.i: inleresls 0 0 0 Total comprehensive incomej(exoense) attributable to: Own ers of Lht' Comnanv ?,636 557 1,05' 3,193 -!97 3,'99 Non-nmlroll in.1 inll'H'Sts (2 (7) (1} 17 Paid-up equity share capital (face value of Rs. 10 each, fully 961 982 982 961 982 982 paid) (refer nolt> 1) 18 Other equity including Reserves (excluding Revaluation 72,805 Reserve) 19 Earnings per share on net profit/(loss) after tax (fully paid up equity share of Rs. 10 each) from continuing operations (n'fcr nole--1-) Basic rnrni.Jws rier shar e '6.8' 5.7:J 11.03 ."H.57 6.18 17.93 DiluLPd l'drn in 1s 1.1cr sharE' 26.7-1, 5.71 10.98 :U.--1-7 6.16 17.86 20 Earnings per share on net profitj(loss) after tax (fully paid up equity share of Rs. 10 each) from discontinued operations (refer note -I-) Bdsil" earni1w:s tier share !0.'51 !0.9') 16.08 Dilutpd l'drnin\J.s ner shar e !0.15) (0.9,1 16.01 21 Earnings per share on net profit/(loss) after tax (fully paid up equity share of Rs. 10 each) from continuing and discontinued operations (refer note -t) Basic earninl-!s per shar e 26.82 5.75 10.78 '.',2.57 5.26 3-l.01 Diluted earnings rer share 26.7--1- 5.73 10.71 32.--1-7 5.2--1- 11.87 (0/ r,rr,·~·11 1., ,1111 ,11111/s bc/c,;:i, N~. 11111//a,,1 ,... S.R. e~ , •r~·- .~-: r ~, ·• 1-.i.P, New f)elhf ~ for ldenlii1,.,,~ ;)/1
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PVR INOX LIMITED CIN: L7-l-899/v\H1995PLC'.87971 PVRINOX Regis tered office: 7Lh Fluor, Lntus Gr,rnd1'ur Building, Vct'rc1 Dt'S<li Rnc1d, Orpus 1lt' Cundt't'hc1 Symphuny, Andlwri (Wt'Sl) :\lumhai--l-lXXJ5",, lndicl Corpord te office: Blork A, -Hh lloor, Building Nu.9A, DLF Cyh<'r CiLy, PhdSt' - !l l, GurugrcJm - 1.2.2002, Hc1rydnd, lndid Em.til: !nvt•storrl'l,1Lions(aJpvrinox.rom \t\1ebsite: www.pvrnnt'01ds.nim '.\iotes to the St;i leme nt of unau dited conso liddted fin,mcia l resu lts for the quarter and six months ended Septembe r 30, 2026 :- I TI1e Chtt>f Opera lint; Derisio n i\llakt'r (CODM) n•va'ws Llw performann ' or Lht• Group ,md 1ls jninL wnlur\' as undl'r: (i) :Vlovit' t''<.hihitiun (i1) Mnvit' produdion & dislnhullon (iii) OLlwrs: Till Dl'll'mhl'r ",1, 2025, scgnwnl infnrmatinn rdaling Lo '\1 L11('r<;" nmsislcd mc1jorly uf 'idlt'S of f()(1d cind h!'vt'rdges c1nd 1mm<1lt'ri,ll food rnurl inrntnl'. Sinrl', Lhc 11perdlams rdc1ling Lo Zt'd '.vl<.11zt' Privdll' LimiLcd (nimprising nf 'idil' 11f food dnd hcwrc1gcs) hdd ht'l'n disp(lsl'd nff dur ing Lht• Yl'M t'mkd Vl<.1rd1 1,1, 1026, Lht' fnnd rnurl inl"onw 1s no more nmsidt'rl'd Lo he 'it'paralt• <;egmt•nl. A.-rnnlingly, Lhc inform.ilion rdaLing lll food 1." 0url inrnnw is discloSt'd dlong wtlh nHlVll' t•xhthilion 'il'gmcnL (refer nnlc 6). 17w n•qu1sill' Sl'f,11H'nt wporling n'lclll'd disr]o<;urt'S fo r dll pPrimls pn' Sl'llll'd drl' dS follnws: (Rs. in millions) 3 months ended 6 months ended Yedr ended S.No. Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) {Unaudited) (Unaudite d) (Unaudited) (Audite d) Refe r note 6 Refernote6 Se~ent Reven u es Movie L'xhihilion 1 1,0-+1 16,W 18,037 1,7,182 1,2,16-1- 66,079 Movie orodurtinn and dislrihutio n 59H 592 551 1,190 1,779 3,71--l Otht>rs Inter seQnwnl n-vcnut's/ l'liminc1tion (2--1:6 (230) (2-W) H96 (782 (1,-!96 Tota l 21,393 16,483 18,344 37,876 33,161 68,297 Se~e nt Resu lts 1\fovie t'x.hibilinn 3,-!08 685 1,--l02 -!,093 717 2,5."6 Mnvic produd ion dnd disLribuLitm 100 72 -!9 172 102 116 Olhcrs lnll'r seonwnl rl'sulls/climination Profit before exceptional items and tax from contin uing operati ons 3,508 757 1,451 4,265 819 2,752 ProfiV(Loss) before except ional items and tax from (27) (98) (188) d iscon tinued operatio ns (refe r note 6) ' See:ment Asse ts Movil' t•xhihition 1,+l,860 1,--l5,902 1,51,:',37 1,+l,860 1,51,:,37 1,-l?,,1,21 Movie produrlion c1nd disLrihulinn 2,6-+--l 1,371 2,15--l 2,6--1:--1- 1,15-l 2,710 Ollwrs 869 869 Total 1,47,504 1,48,275 1,54,360 1,47,504 1,54,360 1,50,031 UndJlorablc dsse l<; --l,639 5,969 6,578 --l,639 6,57H 6,0':P .j Se!!tllen t Liabilities Movie ex.hibilion 77,670 79,5--l() 89,181 77,670 89,181 81,551 Movit• modurlion am\ dislrihuliun 567 19--l 1--l7 567 2--l7 785 Others --no --l'.\O Total 78,237 79,934 89,858 78,237 89,858 82,336 Undllordh!e lic1hililics 7 7 12 7 12 Th(' c1hovl' stall'ment of unaudited rnnsoliddLl'd fin,mric1! rcsulLs nf PVR !NOX Limited dnti its subsidiaries (rn lkxLivdy rdt•rred lo as "Group") and Joint Vt'nlurc for lht' 4uc1rlt'r c1nd six months ended Scpll'mher )0, 2026 h.ive hecn rev iewed by Lhc Audit Commillt'l' ,md c1pprnvt'd hy the Board of Diwrlors at its mi'elinr, ht'ld tm Oel(lher 28, 2026. 17ie Sl.c1luLory Auditors hc1ve ldrriPd out d limill'd n'vi('W of Lht> dhovp ninso liddtl'd rin<1nrial n'sull'> pursuc1nl to Rt'guldtion 1,:, of thP 5ffunlil'S and Exrhc1nV,l' B1ldrd uf India (L1sling Oh!igc1Lions and Disdusun' Rt'l.j_Uirl'fflt'nls) Rq,,u]c1Lions, 1015, dS amcndl 'd dnd hc1ve issm•d an unmodified rl'view n'port. :, Buyhdrk of Equity Shc1rcs: The Bo<1rd of Dirl'rtors of lhe Hnldin~~ Company c1pprowd Uw huyhark of Equity Shdrcs on August '.\1, 2026. Th(• Buyb<Kk offt>r rnmpriscd c1 purrhast' 20,68,965 ELJ.uily Shares r mnpr isin~~ 2.11 '."o of lhl' lnWI p<1id-up 1'4uity 'ihMc r<.1 pil<1l l)f llw I-k1lding rmnp,my ,.15 of Mdfch )1, 1026 <1l,1 prin' of Rs. 1,--lSO/-- 1wr Equity sh<.1rl'. The Buyh<ll·k wc1s nlfrrn,d to <.1ll digilblt> l'quily shdfl'hold('rs tif Lhe Holding Company dS on the Record Dalt' (i.t•. Scplt'mh•r CW, 1026) tm cl proportionate hasis through Llw ''Tl'ndt'r offer" roult'. The Tender period for buybc1rk rnmm enn'd on Scplcmhcr 10, 2026 c1nd WdS upcn unLil Scplcmher "17, 2026. Tiw Holding Company rondm!Pd the huyback prnn'durt's on SepLl'mher 1--1-, 1026 and 10,68,965 cquiLy shdres were hought ha(k c1ml t'XLinguisht'd suhSL'l{Ut'nLiy. Tiw huyhark resulted in d rash ouUluw o( Rs. 3,01,--l mill ion (including Lrc1nsartions rnsls). TI1e Holding Compan y fundt'd Lhc hubark from ils frt•c rcs('rVt'S tnrlud ing seruriliC's premium .is t'xpldim'd in St'dion 68 of lhl' Compc1ni('s Act, 1013. In t1rrordc1nre with SerLion 69 nf lht• Companies Acl, 20B, lht• Holding Cornpdny hc1s rrP<1Led d CapiLdl Rcdt'mplion Rt'Sl"fvt' of Rs. 11 million t'ljUdl Lo Llw !l(lmindl valtH• of Uw s11drPS bou1~ht bark dS dn dpproprialion from tht' gl'm'ra l rt'scrVl' during Lhc quc1rlt'r ended Sl'pll•ml--rt_'r 30,2026. Tiw paid up l'qUity shdn:' rdpiL.il dS c1L Scpll'mb cr 30, 1026 disrinscd in these unaudill'd ronsol iddLPd fin<11Kidl rPsull'i dte Jftt>r Jdjusting the impclel nf .ifon's.iid buy--bdck. --l EMnings per shdfl' is nol ,rnnualist•d for Lhe qudflcr cnd('d Septcmht•r .\0, 2026, Jun{' :1,0, 2026 dnd Seplembt•r \0, 2016 c1nd sL\ monlhs endl'd Sept cmher 30, 2026 and S{'plcmher 1,Q, 2025. Exrcpliondl ill'mS: (i) Pursuant to thl' notification of "New Ldbour Codl's" issued on Nov emhn 21, 2025, Lh(' Group hdd c1ssesscd its Pmployce ht'nl'fil ohligc1Lions in dt-rordann' wilh tht' rl'visl'd dt'finilion of Wc1gt'S Jml <1rrnunlnl for lhP inrrl'nwnlc1l Linpc1d of Lhl'Sl' rh ang cs c1numnting lo Rs. --1-05 million dS an \>xn•pLHmdl item" durinV, Lht' Yl'ar l'nded March '.\1, 1026. (ii) During the yt'dr t•mkd MJrrh 1,1, 2026, t"dpildl wnrk in prnv,tPSS c1mnuntmg Lo Rs. 78 million relating lo d propl'rly umkr dcwlopml'nL had hl'l'n impdired on dnounl of dispull' arising wilh Lhc l.ind!ord. Sale of Zea Mdize Private Limited (ZMPL) During tht• yedr t•ndl'd MMrh '.\1, 2026, lhe Holding Compdny dispt1Sl'd of ils t'nlir e shMcho lding of 93.27% of Lhe pdid-up l'quily shdn> capil.d! of its <;ubsidic1ry "Z('d Maize Privdll' limitl'd" ford ronsidPraLion of Rs. 2,121 million (net of expensl's) dnd conscqm•nlly "Zt'a Maize PrivaLc limited" had Lt'dSCd Lo he cl <;ubsidiary of lhe Compciny wilh t'ffPrl from JanucJry 29, 2026. The rJrrying VdlUl' tlf net dSSPLS of LhP subsidia ry dS nn dale nf Sdlt' WdS Rs. 169 million . Rs. 1,952 million bt'ing PXrt'SS of ronskkraLinn rt'l"l'ived 0Vl'r nt~l dSSt'LS, WdS disr](lSl'd dS "l'xn•ptinndl il('m" in Lhe rnnso!iddled finc1nriJI results dS parlor disronlinut>d opt-rnLions in acrordc1nce with IND AS 105. Furlh('r, thP romparnliVl' rnnsoliddLed slclLemenL of profit Jml loss for Lhc quJrter c1nd six months l:'ndPd ScpLcmber 30, 2025 hds bee n re-- presenlcd lo show Lhc disrnntinuct.l ope:'rdtion , separ<ltl'iy from ronlinuin,v, operations. Brief Lletc1il or resulls of discontinued llPt>rnlions c1re 1iven dS under: Parti.culars Totc1l lnrnm e Total exrwnsPs Profi t before Tax 30.09.2026 3 months ended 6 months ended Year ended I 30.06.2026 30.09.2025 30.09.2026 I 30.09.2025 31.03.2026 I 2-16 I .J.l.l 8-!9 I 17:', t 5--l' 1,037 I 1271 I 1981 (188 f'Jr ldentifr~ ..
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PVR INOX LIMITED CI:\!: L7-t899!\ll-11995PLC'.'\87971 Registered office: 7Lh Flnor, L11Lus Crcmd,•ur Bui!dinf',, \/l'l'fd 0 (' Sd! Rtkld, Oppnsill' Gundl'l hd Symrhnny, And hen (Wl'SL) \lumh< 11--tUUl)5\ lndid Corporate office: BltKk A, -I-th llonr, Bu ilding .\Jn.9A, DLFCyht'rCily, Phdsl'- !!I, Guruvdm - l12ll02, Hdry,rnc1, lndid Email: !nv\'sltirrl'ldl10ns \t1Jpvrnrn x.ro m Website: www.pvrnnl' □1<1s.n1m PVRINOX 7 Tiw dhtlVl' unuudill'd rnns n!id<1t1;d findnt id! n'su!l s 1m \udcs fin,mridl mfprmdlion of Lht' Holding Cnmpany i.1'. PVR !NOX L1mil1'd & 1Ls whs1didT1l'S ndmdy PVR INOX Pirlurvs Lim1l1'd and PVR !NOX L,mka Lnnitcd. Tiw rn nst11idcilvd 1wl prnfilj(loss) pn'st>nkd in, ludt•s Gniup' s shMt' u( ncl profit /(loss) from Joint V1•nlun' nJml'ly Dl'vy,rni PVR !NOX Privdll' Limill'd. 8 Thl' ahtlVl' unaudited rnnsn!idJL ,'d fmanr iJI n'sulls rnr Lht• quarll'r ond six monlhs t'ndt'd Sl'pl('mher ,u, 2026 Jrl' dVJi!dbll' nn lht' BSE Limill'd Wl'bsile (URL:www .hsl'indio.n1m), Nalionol Sllit k Exl h,:lnP,l' nf Ind id L1mikd ½Tb'->1l1· (URL: www_n..,t'india.rnm) dnd on Lh1' Cnmi it1ny'.., Wl'fi'->tlt' (U RL: htlp'->:/ /www. pvrrtnt'nld'->Xnm). eh•tf /4he Board of Directors of PVR INOX Limited ~ .. ;' "\. fer ldentifictt'on
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PVR INOX LIMITED CIN: L7-1899iv!H1995PLC387971 PVRINOX Regd. Office: 7th Floor, Lotus Grandeur Bui\Jing, Veera Desai Road, Opposite Gu nd echa Symphony, Andheri (West) Mumbai--100053, India Coroorate office: Block 1\, .Jth,floor, Bui\Jinl! No.91\, DLF Cyber Citv, Phase - 111, Guru,!r am - 122002, Haryana, India ! UNAUDITED CONSOLIDATED BALANCE SHEET AS AT SEPTEMBER 30, 2026 (Rs. in millions) CONSOLIDATED Particulars September 30, 2026 March 31, 2026 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipm ent 27,731 28,732 Capital work-in-progress 536 315 Right-of-use assets -13,701 -16,329 Investment Property 1-11 1-12 ~7,361 57,367 Other intangible assets 1,17-1 1,160 Investments in joint ventur e 39 2-1 , Other financial assets -1,.!07 -1,238 Deferred tax assets (net) -1,151 5,18-1 Income tax assets (net) -1-19 885 Other non current assets 730 625 Total non-current assets A 1,40,426 1,45,001 Current assets Inventories 771 732 Financial assets Investmen ts(#) a Trade receivables 2,331 2,672 Cash and cash equivalents 5,833 5,883 Bank balances other than cash and cash equivalents, above 500 33 Loans 1-1 10 Other financia l assets 132 93 Other current assets 2,136 1,699 Total current asse ts B 11,717 11,122 Total assets [A+B] 1,52,143 1,56,123 Equity and liabilities Equity Equity share capital (refer note 3) 961 982 Other equity 72,938 72,805 Total equity A 73,899 73,787 Liabilities Non-current liabilities Financial liabilities Borrowings 3,164 -1,592 Lease liabilities -19,97-1 52,634 Other financial liabilities 133 1,237 Provisions 280 348 Deferred tax liabilities (net) 7 Other non-current liabilities 5 Total non-current liab ili ties B 53,558 58,816 Current liabilities Financial liabilities Borro\vings 1,8-15 2,99-1 Lease liabilities 8,105 7,571 Trad e payables Total ou tstanding du es of micro enterp rises and sma ll enterp rises -12.J -1-13 Total outsta nding dues of creditors other than micro enterpr ises and small enterprises 6,733 5,505 Other financial liabilities 3,703 3,938 Provisions -129 -128 Other current liabilities 3,+!7 2,641 Total current liabilities C 24,686 23,520 Total equity and liabilities [A+B+C] 1,52,143 1,56,123 (#) Amount bdow Rs. 1 111illio11 fo1 ldentificrt:0n
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PVR INO X LIMIJ ED PVRINOX CIN: L74899tvlH1995PLC387971 Regd. Office: 7th Floor, Lotus Grandeur Building, Veera Desai Road, Opposite Gundecha Symphony, Andheri (West) Mumbai-400053, India Corporate Office: Block A, 4th floor, Building No.9A, DLF Cybcr City, Phase - 111, Gurugram -122002, Haryana, India I UNAUD ITED CONS OLID ATED STATEMENT OF CASH FLOWS FOR SIX MONTHS ENDED SEPTEMBER 30, 2026 I (Rs. in millions) CONSOLIDATED Particu lars September 30, 2026 September 30, 2025 (Unaudite d) (Unaudited) Refernote6 Cash flows from operating activities ProfiV(Loss) befo re tax from continuin2 ooe rations 4,265 819 Adjustments to reconcile loss before tax to net cash flows: Share of Loss of Joint Ventures 2 3 Depreciation and amortisation expense 6,104 6,238 Net loss on disposa l of property, plant and equipment (5) 3 Interest income {Includ ing Time value of money adjustment) (312) (208) Impairment allowance for trade receivables and other assets (9) 13 Bad debts/ advances written off(#) 0 Finance costs 3,210 3,793 Share based payment expense (10) 17 Liabilities written back (including rent concessions) (162) (293) Unrealised foreign exchange (gain) (Net) 2 2 Provision for other disputed Liabilities written back (3) Foreign currency translation reserve(#) 0 0 Convenience fees (Time value of monev adjustment) (45) (42) 13,040 10,342 Working capital adjustments: Increase/ (Decrease) in provisions (64) 81 Increase/ (Decrease) in trade & other payables 757 808 Decrease/ (Increase) in trade receivables 288 255 Decrease/ (Increase) in inventories (40) (93) Decrease/ (Increase) in loans and ad\'anccs and other assets (494) 93 Cash generated from operatio ns 13,487 ll,486 Direct taxes (paid)/refunded 404 (48) Net cash flows generated from operating activities of continuing operations A 13,891 11,438 Net Cash (used in)/e:encrated from operating activities of discontinued operations 8 - (60) Total Cash flows generated from ooeril.tinrr activities (C) A+B 13,891 ll,378 Cash flows from investing activities Purchase of property, plant and equipment, Intangible assets, Capital work-in -progress, Security deposits and capital advances (1,336) (1,248) Proceeds from sale of property, plant and equipme nt 13 30 Investment in Joint Venture (17) (23) Interest received 130 :?3 Net movement in Fixed deposits/NSC (499) 10 Net cash flows (used in) investi ng activities of continui ng operil.tion s D (1,709 (1,208) Net Cilsh (used in) investin e activities of discontin ued ooerations E - (102 Total Cash flo\.,15 (used in) investini.t activ ities (F) D+E (1,709 (1,310 Cash flows from fina ncing activities Proceeds from long-term borrowings 1,500 Repayment of long-term borro wings (2,586) (2,446) Proceeds from short-term borrowings l,7llll Repayment of short-term borrowings (2,700) Repayment of lease liabilities (includes interest on lease liabilities) (6,:?:?7) (5,868) Buyback of equity shares including transaction costs (3,034) Inter est paid on borrowings (385) (822) Net cash flows (used in) financing activities of continuini.t oper ations G (12,232 (8,636) Net cilsh flow (used in) financinrr activities of discontinued ooeratio ns H - 15 Total Cash flows (used in) finaning activities (I) G+H (12,232 (8,621) Net incrcasc/(dccrcase) in cash omd cash equiva lents of continuine: operations (A+ D + C l I (50) 1,594 Net increa se/(decreasel in cash and cash eauivalents from discontinued ooerations (B+E+H) K - (147) Net increase in cash and cash equiva lents l+K (50) 1,447 Cas h and cash equivalents at the beginning of the year 5,883 5,225 Cash and cash equivalents at the end of the ycilr 5,833 6,672 Components of cash and cash equivalents at the e nd of the year Cas h on hand 53 57 Bil.lance with banks: On curre nt accounts 1,070 2,855 On deposi ts with original maturity of less than three month s 4,710 3,760 Total cash and cash equivalents 5,833 6,672 The unaudit ed Consolidated Statement o( Cas h Flows has been prepared in accordance with 'Indirect method' as set out in the [nd AS - 7 'Statement of Cash Flows'. (#) Amount below Rs. 1 million f,.R. 8atl!boi f,. Co, LLP, New Delhi for ldentifice!lon