3B Films Limited informed exchange regarding the appointment of Secretarial Auditor and Internal Auditor of the Company. Details disclosure is attached herewith.
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3B Films Limited announced audited standalone results for FY ended March 31, 2025 at a Sept 4, 2025 board meeting. Revenue from operations rose about 12.6% YoY to ₹8,530.75 lakhs (vs ₹7,574.89 lakhs), but profit after tax was essentially flat at ₹505.13 lakhs versus ₹514.34 lakhs (restated) as higher depreciation and raw material costs ate into margins. The statutory auditor (A O Mittal & Associates) issued an unmodified opinion with no emphasis of matter. The board also appointed Mr. Mithil Babariya (son of the CMD) as Additional Whole-Time Director for 5 years, K H Rao & Co. as Secretarial Auditor for 5 years, and Tapanshi Finanziell as Internal Auditor for FY26. FY24 numbers were shown as 'Audited & Restated'.
Shareholders should note that revenue growth did not translate into higher profits, and trade receivables more than doubled to ₹2,047 lakhs, signalling working-capital strain. The clean (unmodified) audit opinion is reassuring, while the appointment of the promoter family's son as a Whole-Time Director is a related-party governance event to watch.