Please find attached Audited Financial Results for QE/YE March 31, 2025

Emphasis of matterRevenue declinedExceptional itemResults View source PDF Explain this filing

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Nifty Microcap 250market · in no size index; the smallest one is used-0.1%-3.0% vs market

Film Production, Distribution & Exhibition peers, median of 11sector-1.6%-1.5% vs sector

On the reaction day the stock moved 3.0 pts less than Nifty Microcap 250 and 1.5 pts less than its Film Production, Distribution & Exhibition peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

JMD Ventures reported FY25 total income of ₹292.34 lakh, down sharply from ₹696.69 lakh in FY24, driven by a steep drop in revenue from operations to ₹161.55 lakh (vs ₹625.48 lakh). Profit after tax fell to ₹132.87 lakh (vs ₹209.47 lakh), with EPS of ₹0.46 vs ₹0.73. The company remains debt-free with total equity of ₹3,834.91 lakh, and operating cash flow turned marginally positive at ₹0.78 lakh (vs negative ₹25.09 lakh last year). The statutory auditor issued an unmodified opinion but flagged four Emphasis of Matter points covering illiquid/suspended stock holdings valued at last traded price, pending independent valuation of unquoted investments, Audio/Video Rights inventory of ₹213.37 lakh where fair value was not provided, and interest-free advances of ₹1,734 lakh. Q4 standalone PAT came in at ₹30.68 lakh, a swing from a loss of ₹93.11 lakh in Q4 FY24.

Likely market impact

Shareholders should note the sharp revenue contraction and reduced profitability despite the company's debt-free balance sheet. The auditor's emphasis of matter on illiquid investments, unverified valuations, and large interest-free advances warrants close attention, as these could pose valuation risk.