3B Films Limited , a company listed on the Bombay Stock Exchange (BSE) under the scrip code 544412, has submitted revised financial statements following the identification of discrepancies in their half-year results ending September 30, 2025. This development comes as the company faces a significant downturn in its financial performance.

Financial Performance Overview

The company's half-year results reveal a stark contrast to its previous performance:

The shift from a profit of ₹582.46 lakhs in the previous period to a loss of ₹94.52 lakhs marks a notable decline in the company's financial health.

Revised Submissions

In response to the discrepancies identified by the BSE, 3B Films Limited has taken the following actions:

1. Revised Cash Flow Statement: The company submitted a revised cash flow statement to the BSE on November 11, 2025, addressing the required rectifications.

2. Updated Auditor's Report: A new Limited Review Report from the auditor, compliant with Regulation 33 of SEBI (LODR) Regulations, 2015, has been provided in the prescribed format.

Company Background

3B Films Limited, formerly known as 3B Films Private Limited, is registered under CIN U25200GJ2014PLC080685. The company's registered office is located in Vadodara, Gujarat, with its corporate and factory operations based in Padra, Gujarat.

Management Response

Mr. Ashokbhai Dhanjibhai Babariya, the Chairman & Managing Director of 3B Films Limited, has officially communicated these updates to the BSE. The company has requested that these revised documents be taken on record, demonstrating their commitment to transparency and regulatory compliance.

This situation underscores the importance of accurate financial reporting and the potential impact of discrepancies on a company's market perception. Investors and stakeholders of 3B Films Limited will likely be watching closely to see how these revisions affect the company's financial standing and future prospects.

3B Films Limited , a company listed on the BSE SME platform, has released its unaudited financial results for the half year ended September 30, 2025, and approved a postal ballot notice. The Board of Directors met on November 10, 2025, to consider and approve these matters.

Financial Performance

The company's financial results for the half year ended September 30, 2025, show:

The net loss has increased from Rs 28.08 lakhs in the previous comparable period to Rs 55.35 lakhs in the current half year.

Board Meeting Outcomes

At the meeting on November 10, 2025, the Board of Directors:

1. Approved the unaudited financial results for the half year ended September 30, 2025.
2. Approved a notice for postal ballot.

The meeting lasted from 3:16 p.m. to 3:38 p.m.

Trading Window Closure

In compliance with SEBI regulations and the company's internal code of conduct, the trading window for directors and designated employees has been closed since October 1, 2025. It will reopen 48 hours after the declaration of the unaudited financial results for the quarter ended September 30, 2025.

Recent Public Issue

3B Films Limited recently completed a public issue:

• Number of shares issued: 35,52,000
• Funds raised: Rs 33.75 crores
• Listing date on BSE SME: June 06, 2025

As of September 30, 2025, the company has utilized Rs 32.75 crores of the raised funds, intended for company expansion and general corporate purposes.

Auditor's Opinion

The company's auditors have provided an unmodified opinion on the financial results, indicating no significant issues or discrepancies in the reported figures.

Investors and stakeholders are advised to review the detailed financial results and consider the company's performance in the context of broader market conditions and industry trends.