3B Films Limited has officially communicated to BSE Limited regarding the non-applicability of Corporate Governance Report requirements for the quarter ended December 31, 2025. The company, which operates under CIN U25200GJ2014PLC080685 and trades on the BSE SME Platform with scrip code 544412, made this declaration in accordance with specific SEBI regulations governing small and medium enterprises.

Regulatory Framework and Exemption

The exemption is based on Regulation 15(2)(b) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which provides relief to companies listed on SME platforms from certain corporate governance requirements. Under this provision, 3B Films Limited is exempt from complying with Regulations 17 to 27 and clauses (b) to (i) of Regulation 46(2), all of which relate to Corporate Governance obligations.

Company Information and Communication

The formal declaration was submitted to BSE Limited on January 24, 2026, and was digitally signed by Urvi Poriya, who serves as the Company Secretary and Compliance Officer with membership number A77562. The company maintains its registered office at SF 220 Pancham Icon, Besides D-Mart, Vasna Road, Vadodara, Gujarat, while its corporate and factory operations are based at Block No 1241-1244, Padra Jambusar Highway, Masar, Padra, Vadodara.

SME Platform Compliance Requirements

Companies listed on BSE SME Platform benefit from relaxed regulatory requirements compared to main board listings, particularly in corporate governance reporting obligations. This exemption allows smaller companies to focus on business operations while maintaining essential compliance standards appropriate to their scale and market segment.

The declaration serves as an official record for regulatory compliance and ensures transparency with stakeholders regarding the company's reporting obligations under current SEBI regulations for SME platform companies.

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.