Thinkink Picturez Limited , a company in the entertainment industry, has reported a substantial decline in its quarterly performance, accompanied by auditor concerns over financial statement reliability. The company's financial results for the quarter ended September 30, 2025, reveal a sharp drop in both profit and revenue compared to the same period last year.

Financial Performance

The company's financial performance for the quarter ended September 30, 2025, shows a significant downturn:

This stark decline in both profit and revenue raises questions about the company's operational efficiency and market challenges.

Auditor's Disclaimer

Adding to the concerns surrounding Thinkink Picturez's financial health, the company's auditors have issued a disclaimer of opinion. This unusual step highlights several critical issues:

• Lack of supporting documents for:
  • Sales transactions
  • Purchase transactions
  • Inventory valuation
• Absence of various balance confirmations

These points raise significant doubts about the reliability and accuracy of the company's financial statements. The auditor's disclaimer suggests a potential lack of transparency and proper documentation within the company's financial processes.

Historical Context

To provide a broader perspective on Thinkink Picturez's financial situation, let's look at some key financial metrics from recent quarters:

The data shows volatile performance across recent periods, with a particularly sharp revenue increase in Q2 2025 compared to Q1 2025. However, the significant year-over-year decline in Q2 2025 compared to Q2 2024 is concerning.

Implications and Outlook

The combination of declining financial performance and auditor concerns paints a challenging picture for Thinkink Picturez Limited. Investors and stakeholders may need to exercise caution and seek additional clarification from the company regarding:

1. The reasons behind the sharp decline in revenue and profit
2. Steps being taken to address the documentation and transparency issues raised by auditors
3. The company's strategy to improve financial performance and restore stakeholder confidence

As the situation develops, it will be crucial for Thinkink Picturez to address these concerns transparently and implement robust financial management practices to regain market trust.

Investors are advised to closely monitor future announcements and financial reports from the company, as well as any regulatory actions that may follow the auditor's disclaimer of opinion.

Thinkink Picturez Limited , a company operating in the entertainment sector, has reported a significant turnaround in its financial performance for the first quarter. The company's Board of Directors approved the un-audited financial results for the quarter ended June 30, 2025, during a meeting held on August 12, 2025.

Financial Highlights

• Profit: The company posted a profit of Rs 53.36 crore for the quarter, marking a substantial improvement from a loss of Rs 155.74 crore in the previous quarter and a profit of Rs 12.41 crore in the same quarter last year.
• Revenue: Total income decreased to Rs 105.50 crore from Rs 640.00 crore in the previous quarter.
• Operating Revenue: Notably, the revenue from operations was nil compared to Rs 510.00 crore in the previous quarter.
• Other Income: The company reported other income of Rs 105.50 crore for the quarter.
• Expenses: Total expenses reduced significantly to Rs 28.45 crore from Rs 854.77 crore in the previous quarter.
• Earnings Per Share: Basic and diluted earnings per share stood at Rs 0.01.

Financial Performance Table

Key Observations

1. Profit Turnaround: Despite a significant decrease in revenue, Thinkink Picturez managed to turn a profit, primarily due to a substantial reduction in expenses and an increase in other income.

2. Revenue Decline: The company experienced a sharp decline in revenue from operations, which dropped to nil from Rs 510.00 crore in the previous quarter.

3. Cost Management: Total expenses were drastically reduced to Rs 28.45 crore from Rs 854.77 crore in the previous quarter, indicating strong cost-cutting measures.

4. Other Income: The company's other income of Rs 105.50 crore played a crucial role in achieving profitability for the quarter.

5. Earnings Per Share: The EPS improved to Rs 0.01 from a negative Rs 0.10 in the previous quarter.

The company operates in a single business and geographic segment. The financial results were submitted to BSE Limited along with a Limited Review Report. The Board meeting commenced at 04:30 pm and concluded at 06:50 pm on August 12, 2025.

Thinkink Picturez Limited's ability to generate profit despite the absence of operating revenue raises questions about the nature of its other income and the sustainability of its current financial model. Investors and analysts may be keen to understand the company's strategy for reviving its core operations and maintaining profitability in the coming quarters.