Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026, together with the Limited Review Report.

VISION CINEMAS LTD. CIN: L33129KA1992PLC013262. #24/1, 5th Main Road, Jayamahal Extension, Jayamahal, Bengaluru KA 560046 IN 10/11/2026 The Listing Department, BSE Limited, P. J. Towers, Dalal Street, Mumbai-40000, Maharashtra. Scrip Code: 526441 | ISIN: INE515B01025 Subject: Out Come of the Board Meeting held on 10th November 2026. Dear Sir/Madam, Pursuant to the applicable Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of the Company, at its meeting held today, i.e., Tuesday, November 10, 2026, has, inter alia, considered and approved the following: 1. Approval of Unaudited Financial Results The Board of Directors considered and approved the standalone and consolidated Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026. Under Regulation 33 of the Listing Regulations, we enclose herewith a copy of the standalone and consolidated unaudited financial results of the Company for the quarter and half year ended 30 September 2026 for the financial year 2026-27, accompanied by the limited review report(s) issued by the statutory auditors of the Company. The meeting commenced at 11:00 AM and concluded at 03.45 PM. Thanking you, Yours faithfully For Vision Cinemas Limited Bindiganavale Rangavasanth Managing Director (DIN:01763289) Website: https://www.visioncinemas.in/ Email : visiontechindia@yahoo.com Phone: +91 80 2333 8227 +91 80 2333 1074 Independent Auditor’s Review Report on Standalone Unaudited Quarterly and Year to Date Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter ended September, 2026 ------------------------------------------------------------------------------------------------------------------------------ The Board of Directors Vision Cinemas Limited 12/11/7, Brigade Lavelle, Lavelle Road, Bangalore – 560001 1. We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Vision Cinemas Limited (“the Company”) having its registered office at 12/11/7, Brigade Lavelle, Lavelle Road, Bangalore – 560001, for the quarter ended September 30, 2026 (“the Statement”) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting („Ind AS 34‟), prescribed under Section 133 of the Companies Act, 2013 (the „Act‟), SEBI Circular CIR/CFD/FAC/62/2016 dated 5 July 2016, (hereinafter referred to as „the SEBI Circular‟), and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 provide less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. 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. 5. Without qualifying our report, we draw attention on the following non compliances or non – disclosures under the Companies Act, 2013 and rules thereon: • Non-disclosure on the impact of pending litigations on its financial position in the financial statements of the Company, as the management has not furnished to us, requisite information/ evidence in this regard. 6. This report on the Standalone Unaudited Financial Results has been issued solely in connection with preparation of the Company’s quarterly financial information. For Manoj Acharya & Associates Chartered Accountants FRN.: 114984W Manoj Acharya (Partner) M.No. : 045714 UDIN NO.: 26045714GPCYGC2872 Date : 10/11/2026 VISION CINEMAS LIMITED (CIN-L33129KA1992PLC013262) Reg.Off: #24/1, 5th Main Road, Jayamahal Extension, Jayamahal, Bangalore - 560046 Email: cs@visioncinemas.in | www.visioncinemas.in Statement of Unaudited Financial Results for the Quarter ended September 30, 2026 (Rs. In lakhs) Year to date Corresponding 3 Year to date for Preceeding 3 figures for current Previous year 3 months ended months ended in the previous year months ended period ended Particulars (30/09/2026) (30/06/2026) the previous year ended ended (31/03/2026) (30/09/2025) (30/09/2025) (30/09/2026) Unaudited Unaudited Unaudited Unaudited Unaudited Audited I. Revenue from Operations - - 48.70 - 48.70 89.12 II. Other Income - - 2.82 - 2.82 2.90 III. Total Revenue (I + II) - - 51.52 - 51.52 92.03 IV. Expenses: Cost of Materials Consumed - - - - - Purchases of Stock-in-Trade - - - - - Changes in inventories of finished goods work- - - - - - in-progress and Stock-in-Trade Employee benefits expense 1.13 1.13 1.20 2.25 2.33 4.86 Finance costs 0.00 0.00 0.00 0.00 0.01 0.01 Depreciation and amortisation expense 0.91 0.91 0.91 1.83 1.83 3.65 Other expenses 11.93 9.18 43.04 21.11 52.43 90.94 Excise / GST on Sales - - - - Total expenses 13.97 11.21 45.15 25.19 56.58 99.46 V. Profit before exceptional and -13.97 -11.21 6.36 -25.19 -5.07 -7.43 extraordinary items and tax (III - IV) VI. Exceptional items - - - - - - VII. Profit before extraordinary items and tax -13.97 -11.21 6.36 -25.19 -5.07 -7.43 (V - VI) VIII. Extraordinary items - - - - - - IX. Profit before tax (VII- VIII) -13.97 -11.21 6.36 -25.19 -5.07 -7.43 X. Tax expense: (1) Current tax - - - - - - (2) Deferred tax - - - - - -0.68 (2) MAT Credit entitlement - - - - XI. Profit/(Loss) for the period from -13.97 -11.21 6.36 -25.19 -5.07 -6.75 continuing operations (VII-VIII) XII. Profit/(loss) from discontinuing - - - - - operations XIII. Tax expense of discontinuing operations - - - - - XIV. Profit/(loss) from Discontinuing - - - - - - operations (after tax) (XII-XIII) XV. Profit /(Loss) for the period (XI + XIV) -13.97 -11.21 6.36 -25.19 -5.07 -6.75 XVI. (1) Share of Profit from Associates - - (2) Minority Interest - - XVII. Profit /(Loss) for the period (XV + XVI) -13.97 -11.21 6.36 -25.19 -5.07 -6.75 XVIII. Other Comprehensive Income (Net of Tax) - XIX. Total Comprehensive Income (after Tax) -13.97 -11.21 6.36 -25.19 -5.07 -6.75 (XVII+XVIII) XX. Paid up Equity Share Capital 708.25 708.25 708.25 708.25 708.25 708.25 XXI. Reserves excluding Revaluation Reserve 713.83 727.80 740.70 713.83 745.26 739.02 Face Value of Equity Share Capital 1.00 1.00 1.00 1.00 1.00 1.00 XXII. Earnings per equity share: (1) Basic -0.20 -0.16 0.09 -0.36 -0.07 -0.10 (2) Diluted -0.20 -0.16 0.09 -0.36 -0.07 -0.10 01.T [Showing first 8,000 characters — download PDF for full document]