Perfect Octave Media Projects Ltd reported a net profit of ₹92.21 lakh for the financial year ended March 31, 2026, a substantial increase compared to ₹1.10 lakh in the previous year. The bottom line was bolstered by an exceptional item of ₹226.76 lakh, representing a balance write-off payable to a party as per a mutual agreement. The board of directors approved the audited financial results for the quarter and fiscal year during a meeting held on May 28, 2026. The company's statutory auditors provided an unmodified opinion on the annual audited standalone financial results.

Financial Performance

The company's revenue from operations for FY26 stood at ₹26.28 lakh, down from ₹76.80 lakh in the previous year. Total income for the year was ₹26.99 lakh, compared to ₹77.05 lakh in FY25. For the quarter ended March 31, 2026, the company reported a net loss of ₹26.00 lakh. Revenue from operations for the quarter was ₹6.80 lakh, while total income was negative at ₹(219.38) lakh due to other income of ₹(226.18) lakh.

Balance Sheet Highlights

The company's total assets as of March 31, 2026, were ₹1,278.53 lakh, up from ₹1,216.33 lakh in the previous year. Equity share capital remained constant at ₹3,470.01 lakh. Total current liabilities decreased to ₹328.99 lakh from ₹358.90 lakh in the prior year. Borrowings reduced significantly to ₹158.77 lakh from ₹331.30 lakh.

Cash Flow and Audit

Net cash generated from operating activities for FY26 was ₹15.54 lakh, an improvement from a net outflow of ₹(7.98) lakh in the previous year. Cash and cash equivalents at the end of the period stood at ₹2.94 lakh. Gupta Raj & Co, Chartered Accountants, audited the financial results and confirmed they were prepared in compliance with Indian Accounting Standards and SEBI regulations.

Perfect-Octave Media Projects Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, reporting a significant net profit of ₹147.33 lacs compared to a loss of ₹9.09 lacs in the corresponding quarter of the previous year. The company's board meeting held on February 13, 2026, approved these results under Regulation 33 of SEBI LODR 2015.

Financial Performance Overview

The company demonstrated a remarkable turnaround in its financial performance during the quarter. Total income reached ₹230.16 lacs, substantially higher than ₹10.07 lacs recorded in the same quarter last year, representing a significant improvement in overall business performance.

Revenue and Income Analysis

While revenue from operations decreased to ₹3.40 lacs from ₹8.50 lacs in the previous year, the company recorded exceptional other income of ₹226.76 lacs compared to just ₹1.57 lacs in the corresponding quarter last year. This substantial increase in other income was the primary driver behind the company's strong financial performance.

Expense Management

Total expenses for the quarter stood at ₹82.83 lacs compared to ₹19.16 lacs in the same period last year. The increase was primarily attributed to higher other expenses of ₹65.05 lacs and increased employee benefits expense of ₹13.53 lacs.

Earnings Per Share and Capital Structure

The company reported earnings per share of ₹0.42 for the quarter, a significant improvement from the loss per share of ₹0.03 in the corresponding quarter last year. The paid-up equity share capital remained stable at ₹3,470.01 lacs with a face value of ₹10 per share.

Regulatory Compliance and Audit

The financial results were reviewed by the company's Audit Committee and subsequently approved by the Board of Directors. Gupta Raj & Co. Chartered Accountants conducted a limited review of the unaudited financial results, confirming compliance with Indian Accounting Standards and SEBI regulations. The board meeting commenced at 3:00 PM and concluded at 7:00 PM on February 13, 2026, with Managing Director K Ganeshkumar (DIN: 00650784) signing the official communication to BSE Limited.