V R Films & Studios Reports Profit in Q2 FY26 Amid Revenue Decline

V R Films & Studios Limited , a company specializing in film distribution and dubbing, has released its unaudited financial results for the second quarter and half-year ended September 30, 2025. The company has shown a mixed performance, with a decrease in revenue but a turnaround to profitability compared to the previous year.

Financial Highlights

Particulars (₹ in lakhs)	Q2 FY26	Q2 FY25	H1 FY26	H1 FY25
Revenue from Operations	247.84	403.96	515.61	635.09
Total Income	252.34	411.73	525.77	650.06
Profit Before Tax	11.81	40.81	63.25	(36.13)
Profit After Tax	13.43	41.19	65.36	(43.78)
EPS (Basic & Diluted)	0.12	0.38	0.60	(0.40)

Key Observations

Revenue Decline: The company's revenue from operations for Q2 FY26 stood at ₹247.84 lakhs, marking a significant decrease of 38.6% compared to ₹403.96 lakhs in Q2 FY25.
Profitability: Despite the revenue decline, V R Films & Studios managed to report a profit after tax of ₹13.43 lakhs for Q2 FY26, although lower than the ₹41.19 lakhs reported in the same quarter last year.
Half-Year Performance: For H1 FY26, the company achieved a total income of ₹525.77 lakhs and a profit after tax of ₹65.36 lakhs, showing a turnaround from a loss of ₹43.78 lakhs in H1 FY25.
Earnings Per Share: The basic and diluted EPS for Q2 FY26 stood at ₹0.12, compared to ₹0.38 in Q2 FY25.
Cost Management: The company has shown improvements in cost management, with total expenses for Q2 FY26 at ₹240.53 lakhs, down from ₹370.92 lakhs in Q2 FY25.

Balance Sheet Highlights

As of September 30, 2025, V R Films & Studios reported:

Total Assets: ₹1,894.33 lakhs
Total Equity: ₹849.65 lakhs
Current Assets: ₹1,471.45 lakhs
Current Liabilities: ₹941.55 lakhs

The company's balance sheet shows a slight improvement in its equity position, increasing from ₹781.17 lakhs as of March 31, 2025, to ₹849.65 lakhs as of September 30, 2025.

Management Commentary

The financial results were approved by the Board of Directors in their meeting held on October 16, 2025. The company continues to operate in a single segment of film distribution and dubbing.

Conclusion

While V R Films & Studios Limited has faced challenges in terms of revenue growth, the company has demonstrated resilience by maintaining profitability and improving its balance sheet position. The turnaround in half-yearly profits suggests that the company's cost management strategies may be yielding positive results. However, the significant year-over-year decline in quarterly revenue indicates that the company may need to focus on growth strategies in its core business of film distribution and dubbing.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-1.32%	-5.60%	-25.67%	-46.47%	-82.56%

V R Films & Studios Limited, a leading provider of media and entertainment services, has announced two significant strategic initiatives aimed at bolstering its technological capabilities and expanding its international presence.

AI-Powered Subsidiary

The Board of Directors of VR Films & Studios Limited has approved the incorporation of a new subsidiary named KRISMICBON AI TECH PRIVATE LIMITED. This new entity will focus on Artificial Intelligence (AI)-based business development activities in post-production work, marking a significant step towards enhancing the company's technological prowess in the media and entertainment sector.

Key details of the new subsidiary include:

Authorized capital: Rs. 10.00 lakh
VR Films & Studios Limited's stake: 60% through cash subscription
Industry: Information Technology, Media and Entertainment

The subsidiary is expected to leverage AI technologies to innovate and improve post-production processes, potentially revolutionizing the company's service offerings.

Strategic European Investment

In a move to strengthen its global footprint, VR Films & Studios Limited has also received board approval for a strategic investment in a European company. This initiative is primarily aimed at:

Enhancing sales in international markets
Acquiring new clients across Europe

While specific details about the European investment have not been disclosed, this move aligns with the company's vision of expanding its international client base and diversifying its revenue streams.

Company Outlook

Manish Dutt, Managing Director of VR Films & Studios Limited, expressed optimism about these developments. "These strategic initiatives are in line with our commitment to innovation, diversification, and market-driven growth strategies. We believe that integrating AI into our post-production work and expanding our European presence will significantly enhance our service capabilities and market reach," he stated.

VR Films & Studios Limited specializes in content localization, dubbing, and post-production solutions. With a strong domestic presence and a growing international client base, the company is well-positioned to capitalize on the increasing global demand for high-quality, technology-driven media services.

As the media and entertainment industry continues to evolve rapidly, VR Films & Studios Limited's focus on technological advancement and international expansion demonstrates its proactive approach to staying competitive in a dynamic market landscape.

Disclaimer: This article contains forward-looking statements based on current beliefs and assumptions of the management. Actual results may differ materially from those implied by such forward-looking statements due to risks, uncertainties, and other factors.