Padmalaya telefilms Limited has disclosed to BSE Limited that it does not fall under the category of Large Corporate Entity for the financial year ended March 31, 2026. The announcement was made in compliance with SEBI regulations regarding disclosure requirements for large entities.

Regulatory Compliance Disclosure

The company's disclosure was made in reference to SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018, which relates to fund raising by issuance of debt securities by large entities and their disclosure compliance requirements. The circular establishes a framework and applicability criteria for determining Large Entity status.

Key Confirmations

Padmalaya Telefilms Limited confirmed two important aspects in its disclosure:

• The company does not meet the criteria to be classified as a Large Corporate Entity under the SEBI framework
• The company has not raised any funds through issuance of debt securities

Corporate Governance

The disclosure was signed by S. Sreenivas Rao, Director of the company, with DIN 01691043. The company has made the disclosure available on its official website at www.padmalayatelefilms.com for stakeholder access and transparency.

This regulatory filing demonstrates the company's commitment to maintaining compliance with SEBI guidelines and ensuring proper disclosure to market participants and regulatory authorities.

Padmalaya Telefilms Limited has announced its unaudited financial results for the third quarter ended 31st December 2025, showing a reduced quarterly loss compared to the previous year. The company's Board of Directors approved these results during their meeting held on 14th February 2026.

Financial Performance Overview

The company reported mixed financial performance with improved quarterly results but deteriorated nine-month figures. For the third quarter of FY26, Padmalaya Telefilms recorded a net loss of ₹0.16 lakhs, representing a significant improvement from the ₹10.87 lakhs loss reported in Q3 FY25.

Revenue and Income Analysis

The company's revenue structure remained consistent with previous periods, generating no revenue from operations during Q3 FY26. Total income of ₹3.50 lakhs for the quarter came entirely from other income, showing an increase from ₹1.50 lakhs in Q3 FY25. However, for the nine-month period, total income declined to ₹12.90 lakhs from ₹20.20 lakhs in the corresponding period of FY25.

Expense Management

Total expenses for Q3 FY26 decreased substantially to ₹3.66 lakhs compared to ₹12.37 lakhs in Q3 FY25. The expense breakdown shows:

• Employee benefits expense: ₹1.31 lakhs (Q3 FY26) vs ₹1.81 lakhs (Q3 FY25)
• Other expenses: ₹2.35 lakhs (Q3 FY26) vs ₹10.56 lakhs (Q3 FY25)
• Finance costs and depreciation: Nil across all periods

For the nine-month period, total expenses increased to ₹39.71 lakhs from ₹36.09 lakhs in the previous year.

Earnings Per Share

The company's earnings per share improved marginally for the quarter, with basic and diluted EPS both at ₹(0.00) for Q3 FY26 compared to ₹(0.06) in Q3 FY25. However, the nine-month EPS deteriorated to ₹(0.16) from ₹(0.09) in the corresponding period last year.

Corporate Governance and Compliance

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 14th February 2026. The board meeting commenced at 3:30 PM and concluded at 5:00 PM on the same day. M/s P Murali & Co., Chartered Accountants, the company's statutory auditors, issued a Limited Review Report dated 14th February 2026 for these results.

The results have been prepared in accordance with Indian Accounting Standard 34 - Interim Financial Reporting and Section 133 of the Companies Act, 2013. The company continues to operate primarily in the film production business segment with related services.