Bodhi Tree Multimedia Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing mixed performance across standalone and consolidated operations. The Mumbai-based content production company operates primarily in television and internet-based program production.

Standalone Financial Performance

The company's standalone operations showed a decline in quarterly performance compared to the previous year. Net profit for Q3 FY26 stood at ₹61.76 lakhs, down from ₹117.28 lakhs in Q3 FY25. However, the nine-month performance remained strong with net profit of ₹267.75 lakhs compared to ₹206.11 lakhs in the corresponding period last year.

Consolidated Financial Results

The consolidated results demonstrated stronger growth momentum, reflecting the company's expanded operations through subsidiaries and associates. Consolidated net profit for Q3 FY26 reached ₹234.52 lakhs compared to ₹181.18 lakhs in Q3 FY25, representing a 29.45% increase.

Strategic Acquisitions and Investments

The company announced significant strategic moves to strengthen its market position. The Board of Directors approved the acquisition of a controlling stake in Moving Image Studios Private Limited (MISPL), which has been classified as an investment in subsidiary. This acquisition expands the company's production capabilities and market reach.

Additionally, the company acquired a 20% equity stake in Lehren Networks Private Limited (LNPL), classified as an associate investment due to significant influence. These strategic investments demonstrate the company's commitment to expanding its content production ecosystem and diversifying revenue streams.

Operational Highlights

The company continues to operate in a single segment focused on "Production of Content for television and Internet based programs." The significant increase in consolidated revenue reflects the impact of subsidiary operations and the growing scale of content production activities.

Regulatory and Compliance Updates

The company addressed several regulatory matters in its financial disclosures. Management noted ongoing GST reconciliation processes between the GST portal and books of accounts, following standard industry practices for Input Tax Credit alignment. The company also acknowledged the notification of four Labour Codes by the Government of India on November 21, 2025, though these do not currently apply to the company as it does not meet the applicability thresholds.

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 12, 2026, with limited review conducted by statutory auditors Anil A. Masand & Co.

Bodhi Tree Multimedia Limited has announced the acquisition of a controlling 50.01% equity stake in Moving Image Studios Private Limited, marking a strategic expansion in the media and entertainment sector. The board of directors approved the transaction on December 31, 2025, for a total cash consideration of ₹7.00 crores.

Transaction Details

The acquisition involves a Share Purchase and Share Subscription Agreement (SPSSA) that was executed on December 24, 2025, with the final agreement received by the company on December 31, 2025. The transaction structure includes both immediate acquisition and future investment components.

Target Company Profile

Moving Image Studios Private Limited (MISPL) is a recently incorporated entity in the media and entertainment industry. The company was established on April 19, 2024, and operates as a private limited company with its registered office located at 1005/1006 Esperanza CTS, No. F/1213 of Village TPS-III, Bandra West, Mumbai, Maharashtra.

Strategic Framework

The acquisition establishes a governance and ownership framework designed to support decisive leadership, long-term vision, and efficient execution. The 50.01% controlling stake enables streamlined management and clarity of responsibility while maintaining customary governance protections and information rights for all shareholders.

Regulatory and Financial Impact

The transaction does not require any governmental or regulatory approvals and is not classified as a related party transaction. The acquisition represents a strategic investment that aligns with Bodhi Tree Multimedia's business objectives in the media and entertainment sector. The company confirmed that the transaction will result in consolidation of financials, indicating the subsidiary status of Moving Image Studios going forward.

The board meeting to approve this acquisition commenced at 12:00 PM IST and concluded at 1:00 PM IST on December 31, 2025, with Managing Director Mautik Ajit Tolia signing the regulatory filing.