42nd Annual Report of the Company.

Date: September 08, 2026 The Manager Corporate Relationship Department BSE Limited 1st Floor, New Trading Wing, Rotunda Building, P J Towers, Dalal Street, Fort, Mumbai - 400001 BSE Script Code: 538579 Dear Sir/Madam, Subject: Notice of the 42nd Annual General Meeting and Annual Report for the financial year 2025-26 of Zinema Media and Entertainment Limited (“the Company”). Pursuant to Regulation 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), please find enclosed herewith the Annual Report for the financial year 2025-26 along with the Notice convening the 42nd Annual General Meeting of the Company. The Annual Report along with Notice is being sent electronically to those shareholders whose email address are registered with the Company’s Registrar and Share Transfer Agent or the Depositories. Further, pursuant to Regulation 36(1)(b) of the SEBI Listing Regulations, a letter is being sent to those Shareholders whose email addresses are not registered. The aforesaid Annual Report along with the Notice is also available on the website of the Company at www.zinema.co.in and on the website of National Securities Depository Limited, the agency providing e-voting services, at www.evoting.nsdl.com. You are requested to take the above information on your record. Thanking you, Yours sincerely, For Zinema Media and Entertainment Limited Baskaran Sathya Prakash Managing Director DIN: 01786634 Encl.: As above ZINEMA MEDIA & ENTERTAINMENT LIMITED Registered Office – New Door Number 57, Old Door No.57, Sathya dev Avenue MRC Nagar, Raja Annamalaipuram, Chennai: 600028 CIN: L93190TN1984PLC096136 Email id: trivikramaindustries@gmail.com; Tel: 044-48679669; Fax: 044-42134333 website: www.zinema.co.in THIS PAGE IS KEPT BLANK INTENTIONALLY 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 1 42nd Annual Report || FY 2025-26 TABLE OF CONTENTS 42ND ANNUAL REPORT · FINANCIAL YEAR 2025-26 Sl. No. Particulars Page No. 1 NOTICE 3 2 BOARD’S REPORT 43 3 MANAGEMENT DISCUSSION AND ANALYSIS REPORT 68 INDEPENDENT AUDITOR’S REPORT ON STANDALONE FINANCIAL 4 76 STATEMENTS FOR FY 2025-26 5 STANDALONE FINANCIAL STATEMENT FOR FY 2025-26 85 INDEPENDENT AUDITOR’S REPORT ON CONSOLIDATED FINANCIAL 6 103 STATEMENTS FOR FY 2025-26 7 CONSOLIDATED FINANCIAL STATEMENT AS ON 31ST MARCH,2025 112 Zinema Media and Entertainment Limited 2 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 3 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 4 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 5 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 6 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 7 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 8 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 9 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 10 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 11 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 12 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 13 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 14 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 15 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 16 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 17 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 18 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 19 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 20 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 21 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 22 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 23 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 24 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 25 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 26 42nd Annual Report || FY 2025-26 Zinema Media and Entertainment Limited 27