Outcome of Board Meeting

October 29, 2026 To To Listing Department Listing Department BSE Limited National Stock Exchange of India Limited P.J. Towers, Dalal Street, Fort, Exchange Plaza, 5th Floor, Plot No. C/1, G Block, Mumbai – 400 001. Bandra Kurla Complex, Bandra (E), Mumbai – 400 050. Scrip Code: 543614 Symbol: TIPSFILMS Subject: Outcome of the Board Meeting Dear Sir/Madam, Pursuant to Regulation 30 & 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors at its meeting held today, i.e. October 29, 2026, has considered and approved the Unaudited Financial Results (Standalone) along with the Limited Review Report for the quarter and half year ended September 30, 2026, which is enclosed herewith. The Board meeting commenced at 01:00 p.m. and concluded at 01:50 p.m. You are requested to kindly take the same on record. Thanking you, For Tips Films Limited Supriya Gupta Company Secretary FILMS TIPS FITMS LIMITED Statement of Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026 IRs. ln Lacs exce for Earning Per Share datal Quarter Ended Half Year Ended Year Ended September 30, June 30, September 30, September 30, September 30, Mar 31, Sr No. Particulars 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (unaudited) (Audited) 1 lncome from operations al Net sales / income from 6,206.98 4,796.43 5,648.62 1r.,003.41 15,185.13 L5,827.L4 operations bl Other lncome 23.38 27.85 2L.78 5t.22 44.15 r28.40 Total income from operations 6,230.36 4,824.28 5,570.39 11,054.63 15,229.28 15,955.54 (net) 2 Expenses al Cost of Production of films s,969.08 7,423.83 6,896.99 13,392.90 L5,408.22 76,007.34 bl Employee benefits expense 157.99 150.75 L20.44 308.74 242.84 565.23 cl Finance Cost 75.77 75.L7 dl Depreciation and L9.26 20.00 20.46 39.2s 41.18 82.38 Amortization Expenses el Other expenses t37.65 170.82 2t7.23 308.47 412.6t 8L7.6t Total expenditure 6,283.98 7,765.40 7,255.LL 14,o49.37 16,180.02 L7,547.73 Profit/ (loss) from operations (s3.62) 12,94t.Lzl. |L,584.72l (l2,994.73l. (es0.74) (1,592.19) before extraordinary items, exceptional items and tax 4 Exceptional items Profit/ (loss) from ordinary (s3.52) (2,94t.t21 |L,584.721 (.2,994.731 (es0.74) (1,592.19) activities before extra ordinary items and tax 5 Extraordinary items Profit/ (lossl from ordinary (s3.62) .2,94L.L21 11,584.72t. 12,994.73t. (9s0.74) (1,592.19) activities before tax 8 Current tax ( 1s9.s7) 9 Tax Expenses of earlier year 72.47 10 Deferred tax (1e.71) Net Profit / (Loss) for the period (s3.52) 12,94t,tzl. (1,425.15) 12,994.731 (ss0.74) (r,584.951 after tax Other Comprehensive income / 6.92 (0.01) 2.t3 6.90 3.55 31.46 (Expenses) Total Comprehensive lncome (46.70) (2,941.13) |L,423.021 (2,987.83) (947.19) (1,553.49) for the period L4 Other Equity 2,5s6.28 Paid-Up Equity Share Capital 43.23 43.23 43.23 43.23 43.23 43.23 (Rs. 10/- each fully paid up) a) Basic & Diluted EPS before (t.24) (68.04) (32.e71 (6s.28) (21.ss) (36.66) extraordinary ltems (Rs.) b) Basic & Diluted EPS after (1.24) (68.04) (32.s7l. (5e.28) (21.se) (36.65) extraordinary ltems (Rs.) TIPS FILMS LIMITED 501, Durga Chambers, 5th Floor, Linking Road, Khar (West), M 400 052 Tel.: +91-22-6643 I I 88, Email : info@tipsfilms.in. Website w.tipsfilms. in CIN : L7 4940MH2009PLC I 93028 FTLMS NotestostatementofUnaudited financial resultsforthe ended 2026t results have been PrePared in accordance with the lndian Accounting Standard (lnd AS) notified under the Companies ( 7 Accounti Standa Rules, 2015 as amended from time to time. These results have been revlewed and recommended for adoption by he Audit Committee in its meeting held on September29, 2 unquap ip fir eo dve ad udb ity ot ph ie nrB onoa Trd of reD vti ere wct ro er ps orn thit as 5m bee ee ntin fig ledheld ithon stS oe cp kte em xchbe ar nge2 an9 d2 ts02 av6 a. laTh be leS ot na tt hut eor Cy omAu pd ai nto y'r 55 wh ea bv se itee .xpressed The Company ha5 only one reportable business segment as Film5 Producti,on and Distribution Products tn term of lnd AS 1 3 , r. eo sp ue Itr sa at ai rn etP o nn oS eeg s eim pn age rln e at t" eseT g remh pe e onc rtth ai fe bo lf r eo th sp eee gr p ma ut ein r npg to sso e aff oic f pe emr rakn nid dng Ach Sdi ee 1cf 0isf 8ii on .na "On ac pbia eol ru ao t tif rf neic Bse o Sr u( ec rc gh e me ef nlo to "p ce a ptr ria eot snin crg a ibn ed d de pci e us ri nfo o dn erm rm a sa n ek c ce e tr o) a nsm s 1eo 3sn 3si mto oer fs n thtt .h eAe Ccc oo mrd pi an ng il ey s, Act 2013read withtheCompan es (rndtan Accounting Standard Rules, 2015 a5 amended Constdering the nature of busi ness carned on bythe company whereby reve n u es do not necessarily accrue evenly overthe year, th 4 resuIts ofthe quarte may not be representative ofthe res u ltforthe year As such, the resuItofthecurrent quarter ts notcompara result of the uarter Consolidated Fi na ncial Statements are not app rcable to he Company, sincethe Company does not have any subsidiary, associate, 5 or oint venture as on mber 202 or du ndi ous e financial results for the Year ended March31, 2026 included impact of INR 37'37 Lakhs recorded as Employee Benefit Expense, 6 ni to ct of New Labour Codes Thefigures ofthree month ended quarter are he ba ncingf igures between audited figures tn respect ofthe fuilfinancra yearand published year to date figures up to the third quarter ofthe respective fin ncra year There are no material adjustments made tn 7 resuItsforthe quarter ended on September30, 2026,which pertain to earl er periods. These have been subjectedto limited revtew by auditors e Previous period's / Year's figures have been regrouped / rearranged wherever necessary to make it comparable with the cu The above unaudited financial results of the Company are available on the ComPany's and stock exchanges webs 9 ms.in , BSE bseindia. and NSE nseindia.co where the shares of the Co are listed. Place: Mumbai KUMAR S TAURANI October 29,2026 CHATRMAN & EXECUTTVE DIRECTOR TIPS FILMS LIMITED 501, Durga Chambers, 5th Floor, Linking Road, Khar (West), Mumbai - 400 052 Tel.: +91-22-6643 I188, Email : info@tipsfilms.in. Website : www.tipsfilms.in CIN : L7 4940MH2009PLC I 93028 FILMS TIPS FITMS TIMITED BALANCE SHEET AS AT SEPTEMBER 30'2026 in Lakhs ) As at As at Notes Particulars September 30,2025 March37,2026 ASSETS Non-Current Assets (a) Property, Plant and EquiPment 3 764.24 160.54 (b) Investment Property 4 1,082.39 1,096.39 (c) Financial Assets (i) Other Financial Assets 5 23.84 23.18 (d) Other Non Current Assets 6 7,586.93 2,826.24 Total Non-Current Assets 8,857.40 4,106.36 Current assets (a) Financial Assets (i) lnvestments (ii) Trade Receiviables 7 3,425.72 484.78 (iii) Cash and Cash Equivalents 8 177.88 392.42 (iv) Bank Balances Other Than (ii) Above 9 (v) Loans 10 3.20 3.46 (vi) Other Financial Assets 7L 56.87 s6.08 (b) Current Tax Assets 12 1,037.67 882.59 (c) Other Current Assets 13 8,944.62 L8,244.14 Total current assets 13,639.36 20,063.47 Total Assets 22,496.76 24,L69.82 EQUITY AND LIAB]LITIES Equity (a) Equity Share Capital 74 432.29 432.29 (b) Other Equity 15 (431.s3) 2,556.28 Total Equity 0.76 2,988.57 Liabilities Non-Current Liabilities (a) Financial Liabilities (i) Long Term Borrowings 16 (b) Long Term Provisions 77 42.76 43.22 (c) Deferred Tax Liabilities (Net) 18 218.03 218.03 Total Non-Current Liabilities 260.79 26L.25 Liabilities lCurrent l(a) Short Term Borrowings 19 2t,542.29 18,831.07 |(n) f inanciat Liabilities | (i)rraue Payables 20 I t.t Total outstanding dues of micro enterprises and small entrprises 45.56 t72.63 I tUt Total outstanding dues of creditors other than micro enterprises 274.72 342.58 anO small enterprises | (ii) o,t.l. Financial Liabilities l(.) O,f,"r. current Liabilites 27 370.79 t,631.21 l(U) sno.t Term Provisions 22 2.45 2.s0 lTotal current Liabilities 22,235.27 20,920.00 lrotat equity and Liabilities 22,496.76 [Showing first 8,000 characters — download PDF for full document]