Bombay Talkies Limited has submitted revised unaudited financial results for the quarter ended September 30, 2025, reporting a net loss of ₹2.93 crores compared to ₹2.33 crores in the corresponding quarter of the previous year. The revision was undertaken to address format-related observations from BSE Limited regarding the presentation of the Statement of Assets and Liabilities in accordance with Indian Accounting Standards (Ind AS).

Financial Performance Overview

The company's operational performance showed mixed results during Q2FY26, with total income from operations declining marginally on a year-over-year basis.

Half-Year Performance Analysis

For the six-month period ended September 30, 2025, Bombay Talkies Limited reported a net loss of ₹9.76 crores compared to ₹8.02 crores in the corresponding period of the previous year. The half-year results demonstrate consistent operational challenges with total income remaining relatively stable while expenses continued to exceed revenue.

Balance Sheet Position

As of September 30, 2025, the company maintained total assets of ₹479.48 crores compared to ₹486.64 crores as of March 31, 2025. The balance sheet structure reflects the company's financial position with significant equity base offset by accumulated losses.

Cash Flow and Liquidity

The company generated positive cash flows from operating activities of ₹1.40 crores during the half-year period, primarily due to working capital adjustments including inventory reduction of ₹8.56 crores and increase in other current liabilities of ₹2.60 crores. Cash and cash equivalents improved to ₹9.14 crores as of September 30, 2025, from ₹7.74 crores at the beginning of the financial year.

Regulatory Compliance

The revised financial results were submitted in continuation of the company's earlier communication dated November 4, 2025, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The revision specifically addressed BSE's observation concerning the format presentation, with the company confirming no changes to the actual unaudited standalone financial results or the Limited Review Report. The results have been reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors completing a limited review of the financial statements.

Bombay Talkies Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, revealing continued operational challenges with significant losses across all reporting periods. The company's board of directors approved these results during their meeting held on February 9, 2026, which commenced at 3:00 PM and concluded at 3:40 PM.

Q3FY26 Financial Performance

The company reported a net loss of ₹3.35 crore for the third quarter, compared to a loss of ₹2.31 crore in the corresponding quarter of the previous year. Total income from operations declined substantially to ₹15.20 lakh, comprising entirely of other operating income with no net sales recorded during the quarter.

Nine-Month Financial Results

For the nine months ended December 31, 2025, Bombay Talkies Limited recorded a net loss of ₹13.11 crore, representing a significant deterioration from the ₹10.33 crore loss reported in the corresponding period of the previous year. Total income from operations for the nine-month period stood at ₹1.31 crore, down from ₹1.60 crore in the previous year.

Expense Analysis and Operational Metrics

The company's total expenses for Q3FY26 amounted to ₹48.71 lakh, with employee benefits expense being the largest component at ₹29.67 lakh, followed by other expenses at ₹19.05 lakh. For the nine-month period, total expenses remained relatively stable at ₹2.62 crore compared to ₹2.63 crore in the previous year, indicating controlled cost management despite revenue challenges.

Regulatory Compliance and Governance

The financial results have been prepared in compliance with Indian Accounting Standards (Ind-AS) and were reviewed by the Audit Committee before board approval. Rajesh U Shah & Associates, the company's statutory auditors, conducted a limited review of the financial results and issued an unqualified review report. The results comply with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, ensuring transparent disclosure to stakeholders.