Unaudited Financial Results for the Half Year ended 30.09.2026

P. B. FILMS LIMITED CIN : L92100WB2007PLC119040 RO Add: 1°t Floor, MMS Chamber, 4A, Council House Street, BBD Bagh, Kolkata-700001, West Bengal, India, Tele : 033-4503 2991, e-mail : pbfilms2007@gmail.com Web : www.pbfilms.in Date: 04/11/2026 The Manager Dept. of Corporate Services, BSE Ltd, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Dear Sir, Ref: Stock Code - 539352 Sub: Submission of Documents under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Half Year ended 30" September, 2026 Dear Sir, As required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith following documents for the half year ended 30th September, 2026 for your reference and records. 1. Unaudited Financial Results for the Half year ended 30th September, 2026 2. Limited Review Report Please take the same on your records. Thanking you, Yours Faithfully, For P. B. FILMS LIMITED SNEHA S RAY Tetee oy SNEHA RAY MANAGING DIRECTOR DIN: 05294801 ADDRESS: 1st Floor, MMS Chamber, 4A, Council House Street, BBD Bagh, Kolkata-700001 Encl - As above MGSA & COMPANY @ Chartered Accountant Shop No 6, Gayatrisharnam Complex, INDIA Behind Chopra Katla, Rani Bazar Ind. Area, Bikaner - 334001, Phone: 8820929072 E-mail: mgsaandcompany@gmail.com LIMITED REVIEW REPORT P. B. FILMS LIMITED We have reviewed the accompanying statement of standalone unaudited financial results of P. B. FILMS LIMITED for the Half year ended September 30, 2026. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410 “Review of Interim Financial Information performed by the Independent Auditor of the Entity”, - issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. FOR M/S MGSA & COMPANY Chartered Accountants Firm’s Registration No.: 022481C Mukesh Sharma Dated: 04/11/2026 (Partner) Place: Bikaner Membership No.: 310542 UDIN: 26310542YUEZZK8181 P. B. FILMS LIMITED CIN: 192100WB2007PLC119040 'ADDRESS: 1st Floor, MMS Chamber, 4A, Council House Street, BBD Bagh, Kolkata- 700001, Tel: 033-4503 2991 Email: pbfilms2007@gmail.com, Website: www.pbfilms.in Statement of Standalone Unaudited Results for the Half year ended 30/09/2026 - Rs.in Lakhs Six Month Ended Previous Year Ended 30/09/2026 | 30/09/2025 | 31/03/2026 31/03/2026 e (Un-Audited) | (Un-Audited) |~ (Audited) (Audited) i [Revenue from Operations. 5.00) 0.00) 15.00) 1500, i [Other income 274 0.07] 585} 597, [ Total Revenue (I+}) 2.74] 0.07] 24.85) 24.92| « v [Expenses 3) Cost of Material Consumed - - - g [b) Purchase of Stock in trade - - - . <) Changesi n inveof nfistniserd igooeds,sWor k in progand rsteock sin stra de = |d) Employee benefits expenses_ 151 118 139 2.57 ) Finance Cost |f) Depreciation and amortisation expenses 163 025 037 062 ) Other expenses 483 162 851 1013 Total ) 2.97] 3.05} 10.27] 13.3)] vVi [eP rofit/(loss)i tboemfso re exceptional items and tax (IHi-1V) -5.22] -2.98) 14.: 58] 11.3 60] it Profit/(loss) Before Tax (V-V1) 5.22 298 14.58 11.60 \VIll__|lTaa] x Cuerxrpeennts eT ax B 5 z b) Deffered Tax 0.17 0.23 0.21 044 X Profit/ (Loss) for the period from continuing operations (VI-VIll) -5.39 321 1437 1116 X |Profit/ (Loss) from tinued operations X [Taxe xpense of discontinued operations - £ [Profit/ (Loss) from discontinuing operations (after tax(X) X 1 E = = : XUl_Profit/ (Loss) for the periad (IX+XH) 538 -3.21 1437 11.16 XIV__| Other Comprehensive Income [A. (i) Items that will not be reclassifled to profit or loss L2 i) Income tax refating to items that will not be reclassified_to profo iltoss _ 8. (i) items that will be reclastos piroffiti eor dlos s - = -3 z (i) Income tax relatintgo items that will be reclassified to profit or loss - - - Total Comprehensive income for the period {XIii+XIV}Comprising Prafit {Loss} and XV__|Other.comprehensive Incomefor the period | 539 321 1437 1116 XVI_[Total Paid up Capital (Face Value Rs. 10/- per Equity Share] Taaize| iaaize| iaaize Taarze |Reserves excluding Revaluation Reserves as per Balance Sheet of Previous Accounting vear Vit E = -448.05 {xvin_}Earning (1) Basic per equity share (for continuing operation): (004) (002) [¥0) 008 (2) Diluted (0.0 (0.02) 010 0.08 [XIX 1) Basic share (for i operation}: B B B - (2) Diluted - - - 3 i “equity share (for disco& nconttiniuinng uopeeratdion ): [((12)) DBaisliuct ed ((00..0043)), 110 0. .0 02) 2) ) 00. 11 00 00. 00 88 Notes- 1. The above Unaudited Financial Results for the Half year Ended 30th September, 2026 have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation & Disclosure Requirements), Regulations, 2015 (as amemded) and were reviewed by the Audit Committee and have been taken on record by the Board of Directors of the Company at their meeting held on 04/11/2026. 2. The Standalone un-audited Financial Results for the Half year ended 30.09.2026 are un- audited and the Statutory Auditors have carried out a Limited Revieof wth e above financial results and issued an unqualified opinion thereon . 5. Previous year figures have been regrouped or reclassified wherever necessary. By Order of the Board FLMETIMITED Place: Kolkata Date: 04/11/2026 MANAGING DIN: 05294801 P. B. FILMS LIMITED CIN: L92100WB2007PLC119040 ADDRESS: 1t Floor, MM Chamber, 4A, Council House Street, BBD Bagh, Kolkata-700001, Tel: 033-4503 2991 Email: pbfilms2007 @gmail.com, Website: www.pbfilms.in |CASH FLOW STATEMENT FOR THE YEAR ENDED ON 30/09/2026 Wi in Lakhs Year Ended 305ep26 31-Mar-26 (639) 1022 163 083 Provision for Tax 017 138 interest income 000 (615) Dividend Income 000 (123) (Operating Profi before working capital changes 9] 485 (Chian wnoriigng ecagsital - Increase/(Decrease) intrade payables (@104 (©23) Increase/(Decrease) in other current labilities. (0.12) (530) Increase/(Decin rsehoarts ete)rm provisian 0.00 164 (1ncrease)/Decrease in trade receivables (14.05) 216 (Increase)/Decrease in inventories 000 000 (Increase)/Decrease in other Assets 211 104 (Increase)/Decrease in loans and advances 000 1340 {133.10)| 1472 (cash generated from Operations (136.69) 1958 Less:- Taxes paid {For previoyueasr ) 000 084 Net Cash generated from operations before extraordinary items (136.69) 1864 lextraordinary items 000 000 Net Cash generfroam topeeradtin g activities (A1 (136.69) 1864 Fixed Asset (Purchased) Sold % 0.00 ©38) Loan & Advence Given (59.00) @21.74) Irterest Receved ' iy 000 v investment n snares 000 65 [Dividend Received 000 123 [Net Cash generated from Investing activities (8) (59.00)] (197.22). (Proceeds/Repayment from/of Barrowings 20450 19290 Net Cash generated from Financing activities © 6450 19290 Net Increase/(Decrease) in cash and cash equivalents (A+8+C) 881 1432 (CASH & CASH EQUIVALENTS, AT THE BEGINNIOF NYGEA R 5907 475 |CASH & [Showing first 8,000 characters — download PDF for full document]