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Tips Films Ltd

| Quarterly Financial Results Q3 FY 2025-26

BEARISH SENTIMENT

Report Source

⬤27th Jan 26

Summary : Tips Films Limited reported significant losses for Q3 and 9M FY26, impacted by new labour codes, with an unqualified auditor review.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of Production of films: Q3 FY26: 318.48 Lacs, 9M FY26: 15,726.70 Lacs.
  2. Employee benefits expense: Q3 FY26: 178.06 Lacs, 9M FY26: 420.87 Lacs.
  3. Finance Cost: 9M FY26: 75.17 Lacs.
  4. Depreciation and Amortization Expenses: Q3 FY26: 20.52 Lacs, 9M FY26: 61.71 Lacs.
  5. Other expenses: Q3 FY26: 226.10 Lacs, 9M FY26: 638.73 Lacs.
  6. Total expenditure: Q3 FY26: 743.16 Lacs, 9M FY26: 16,923.18 Lacs.
  7. Net sales/income from operations: Q3 FY26: 406.45 Lacs, 9M FY26: 15,591.57 Lacs.
  8. Other Income: Q3 FY26: 49.84 Lacs, 9M FY26: 94.00 Lacs.
  9. Total income from operations (net): Q3 FY26: 456.29 Lacs, 9M FY26: 15,685.57 Lacs.
  10. Other Equity as of Mar 31, 2025: 4,109.77 Lacs.
  11. Paid-Up Equity Share Capital: 43.23 Lacs.
  12. Unaudited Financial Results (Standalone) presented.
  13. No subsidiaries/joint ventures/associates as of Dec 31, 2025.

Corporate Overview

  1. Material increase in provision for employee benefits due to New Labour Codes.
  2. Films Production and Distribution Products
  3. Only one reportable segment: Films Production and Distribution Products

Risk Factors

  1. Significant net loss for quarter.
  2. New Labour Codes increased employee costs.
  3. Quarterly results not representative.
  4. Revenue accrual is uneven.

Key Drivers

  1. Unqualified review opinion by auditors.
  2. Board approved unaudited financial results.
  3. Company operates in film production.
  4. Results available on stock exchange websites.

Auditor’s Report

  1. Unqualified review conclusion on financial results.

Board Commentary

  1. Material increase in employee benefits provision due to New Labour Codes.
  2. Quarterly results may not be representative due to uneven revenue accrual.
  3. Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  4. Impact of New Labour Codes on employee benefits.

Corporate Governance

  1. Audit Committee reviewed and recommended results.

Management Discussion & Analysis

Critical Risks

  1. Impact of New Labour Codes on employee benefits.
  2. Revenue not accruing evenly over the year, making quarterly results unrepresentative.
Tips Films Ltd (TIPSFILMS) Quarterly Report Analysis & Insights | Dhanarthi