Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the Board of Directors of the Company at its meeting held today i.e. Thursday, February 12, 2026, has inter alia considered and approved: 1. Unaudited financial results (Standalone and Consolidated) prepared in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015 for the quarter and nine months ended December 31, 2025. The said financial results include disclosure of a material exceptional item relating to write-down of value of content (inventory), details of which are provided in the annexure forming part of this outcome, and 2. Limited Review reports (Standalone and Consolidated) on the unaudited financial results for the quarter ended December 31, 2025 in the format prescribed under the SEBI (LODR) Regulations, 2015 with the unmodified opinion of the Statutory Auditors.
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On the reaction day the stock moved 1.0 pts more than Nifty Microcap 250 and 2.2 pts more 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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Pritish Nandy Communications reported strong revenue growth for Q3 FY26 at Rs 976.76 lakh, up 132% sequentially and 222% year-on-year, taking 9M FY26 revenue to Rs 3,517.12 lakh (up 36% YoY from Rs 2,579.48 lakh). However, the company recognised a material one-time write-down of content inventory worth Rs 1,756.09 lakh (standalone) / Rs 1,750.86 lakh (consolidated), with a corresponding deferred tax reversal of around Rs 440-442 lakh. This exceptional charge turned a pre-exceptional profit of Rs 212.53 lakh into a post-exceptional net loss of Rs 1,021.81 lakh for the quarter (EPS of Rs -7.06). The write-down was driven by shifting viewer preferences toward OTT originals, oversupply of older content, and lower commercial valuations for legacy film titles, partly crystallised through a licensing deal with Shemaroo for 18 titles over 11 years. The auditors (B.D. Jokhakar & Co.) issued an unmodified limited review opinion, drawing attention to the write-down, pending arbitration recoveries, and an ongoing court recovery case.
Short-term: The large exceptional write-down will weigh on reported earnings and likely pressure the stock, even though the company states it has no cash flow impact and no continuing effect on operations. Medium-term: The licensing deal with Shemaroo monetises legacy content and signals strategic pruning of the library, while the underlying 36% revenue growth in 9M FY26 indicates the core content business is performing well, which may support a gradual recovery in sentiment.