Zinema Media & Entertainment Limited is not required to comply with the provisions of Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year ended March 31, 2026. This exemption applies because the company's financial metrics remain below the thresholds specified for listed entities on the SME Exchange.

The company clarified that its paid-up equity share capital does not exceed ₹10 crore and its net worth does not exceed ₹25 crore as on March 31, 2025. Under Regulation 15(2)(b) of the SEBI Listing Regulations, the provisions regarding Related Party Transactions become applicable only if an SME-listed entity crosses either of these financial limits on the last day of the previous financial year.

Since Zinema Media & Entertainment Limited has not surpassed these limits, the specific compliance obligations under Regulation 23(9) are not triggered for the reporting period. The disclosure was submitted to BSE Limited by Managing Director Baskaran Sathya Prakash on May 31, 2026.

Financial Thresholds for Compliance

The following table outlines the regulatory thresholds compared to the company's status as on March 31, 2025:

The non-applicability of the regulation relieves the company from the specific disclosure and approval mechanisms mandated for larger entities under the related party transaction framework for the stated period.

Zinema Media & Entertainment Limited reported a net profit of ₹37.74 lakh for the financial year ended March 31, 2026, compared to ₹29.12 lakh in the previous year. Revenue from operations surged to ₹515.24 lakh from ₹33.25 lakh in FY25. The Board of Directors approved the audited financial results for the half-year and financial year ended March 31, 2026, during a meeting held on May 30, 2026.

Statutory auditors Ganesamoorthy T & Associates issued an audit report with an unmodified opinion on the standalone and consolidated financial results. The company reported a total income of ₹515.24 lakh for the year, with other income contributing ₹47.16 lakh. Total expenses for the year stood at ₹464.06 lakh.

Financial Performance

The company’s paid-up equity share capital remained unchanged at ₹711.45 lakh. Other equity increased to ₹229.68 lakh as of March 31, 2026, from ₹191.94 lakh in the prior year.

Strategic Decisions

Citing technical shortcomings, the Board decided to withdraw applications submitted to BSE Limited for in-principle approval of several capital-raising proposals. These included the preferential allotment of 1.83 crore equity shares for cash, the issuance of shares for acquiring a stake in Beontyme Technologies Private Limited, and the allotment of sweat equity shares. The trading window for insiders, closed since April 1, 2026, will reopen 48 hours after the declaration of results.