The Un-audited financial results of the company along with Limited Review Report for the Quarter ended 30th June, 2026.

GV Films Limited B 938, Pravasi Industial Estate C2 - Operative Society Lid. 2nd Floor, Viehwastwar Nagar, Goregaon Muund Link Roc, Goregoon (East, Murnb-a 4i00 083, Tel: 02247435238 mai:esgdinsgSipmeilcam Wess: woragviimsinONNe s24n0MHIS¥PLC238750 SCRIPT CODE =$23277, SCRIPT ID: SLM The Manager, BSE Ld, Corporate Relationship Dept, 25th Floor, Sir PJ.Towers, Dalal Street, Mumbai 400001 Sub: - Outcome of Board Meeting icld on Friday, 14" August, 2026 Dear Sir/Madam, Pursuant to the second proviso to Regulation 30(6) of SEB (Listing Obligations and Disclosure Requirements) Regulations 2015, we hereby inform you that the meeting of Board of Directors of the ‘Company held on Friday, 14" August 2026 at 04.30 p.m. at Company's Registered Office at Gala No 38, 2nd Floor/B Wing Pravasi Industrial Fstate Co. -Op. HSG SOC LTD, Off. Aarey Road, Vishweshwar Nagar, Westem Express, Opp. Goregaon Last, Mumbai ~ 400063 have inter alia considered and approved: The Un-oudited financial results of the company along with ited Review Report for the Quarter ended 30" June, 2026. ‘The meeting comeluded at 8.00 p.m. with vote of thanks to the chair, For GV. Films Limited Digtaly signed by BALAGIRI aitictavenncn VETHAGIRI Fosca3 050" BALAGIRI VETHAGIRI CEO & Managing Director Din: 61735497 Date: 14/08/2026 Place; Mumbai Corporate Office. 521/5, Anna Salai, Nandanam, Chennai - 600 035. M O R I S C O . , J O H N CHARTERED ACCOUNTANTS INDIA Limited Review Report on Unaudited Quarterly Standalone Financial Results of GV Films Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To the Board of Directors of GV Films Limited We have reviewed the accompanying statement of unaudited standalone financial results of GV Films Limited ("the company") for the quarter ended 30" June 2026 ("the statement") and the year to date results for the period Ist April 2026 to 30'" June 2026 ("the statement’), being submitted by the Company's Management pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, read with Circular No. CIR/CFD/CMD1/44/2019 dated 29th March 2019 and 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 Companies Act, 2013 and other accounting principles generally accepted in India and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial results 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 obfain moderate assurance as to whether the Statement 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. Basis of Qualified Conclusion Indian Accounting Standards (IND AS 19) on Employee Benefit: The Company has gratuity liability which are in the form of defined benefits obligations. The Company has not made any contributions to Pension and Gratuity Trusts or any other fund based on the percentage of salary towards Gratuity and Pension Liabilities. The Company has not recognized its defined benefit obligations based on the actuarial valuation as stated under IND AS 19. On account of this, we are unable to comment on the correctness and the impact of the cost of employee benefits charged to the Statement of Profit and Loss (including the Other Comprehensive Income) and the disclosures No. 5, Lakshmipuram 1st Street, Deivasigamani Road ( Near Music Academy), Royapettah, Chennai - 600 014. Tell : +91-44-2811 6003-4/ 2811 1712, 76670 34935, E-mail : info @ ajohnmoris.com, Website : www.ajohnmoris.com Branches: Ahmedabad | Bengaluru | Bhubaneswar | Chittoor | Coimbatore | Delhi | Erode | Guwahati | Hyderabad | Itanagar | Jharkand | Kochi | Kolkata | Madurai | Mumbai | Nagercoil | Nagpur | Surat | Thrissur | Tirunelveli | Tiruppur | Tiruchirappalli | Trivandrum | Tuticorin | Visakhapatnam. A . J O H N M O R I S & C O . , CHARTERED ACCOUNTANTS INDIA as required by IND AS 19 in the financial statements. The financial effect of this matter on the Statement for the quarter ended 30 June 2026 is not ascertainable. Balance Confirmations We have not received confirmation of balances in respect of trade payables, trade receivables, investments, loans and advances received by the Company, loans and advances made by the Company, stock-in trade, and capital work in progress. While the management has represented that these balances are fully realizable or will be settled in the ordinary course of business, in the absence of independent external confirmation of these balances, we were unable to determine whether any adjustments by way of provisions for doubtful debts or complete write- offs were necessary at the quarter-end. Further attention is drawn to the presence of several inoperative bank accounts held by the Company. In the absence of confirmation of the balances of these account balances and the other bank account balances. The financial effect of these matters on the Statement is not ascertainable. Foreign Currency Convertible Bonds: Attention is drawn to the non-furnishing to us, during the course of our review, of the underlying agreements relating to the Foreign Currency Convertible Bonds (FCCBs) issued by the Company. The Management has furnished us USD $16,312.50/-, the INR equivalent being Rs. 15.33 Lakhs as the interest payable on the FCCBs during the quarter(s) under review. In the absence of the production of the original documents of the FCCBs, we are unable to form an opinion on the correctness of the outstanding balance of the FCCBS and the interest payable thereon. Indian Accounting Standards (IND AS 37) on Provisions, Contingent Liabilities & Contingent Assets: Reference is drawn to Note 16 of the financial results, detailing the outstanding TDS demand, the Company received a reminder for the outstanding TDS demand on 25.08.2025 for Rs 16.97 Lakhs. It is to be noted that no provision was made by the Company against the said TDS demand during the quarter under review, instead it has been disclosed as contingent liability in the financial results, which constitutes a material departure from the provisioning recognition criteria established under Ind AS 37. No. 5, Lakshmipuram 1st Street, Deivasigamani Road ( Near Music Academy), Royapettah, Chennai - 600 014. Tell : +91-44-2811 6003-4 / 2811 1712, 76670 34935, E-mail : info@ajohnmoris.com, Website : www.ajohnmoris.com Branches: Ahmedabad | Bengaluru | Bhubaneswar | Chittoor | Coimbatore | Delhi | Erode | Guwahati | Hyderabad | Itanagar | Jharkand | Kochi | Kolkata | Madurai | Mumbai | Nagercoil | Nagpur | Surat | Thrissur | Tirunelveli | Tiruppur | Tiruchirappalli | Trivandrum | Tuticorin | Visakhapatnam. JOHN MORIS & CO., CHARTERED ACCOUNTANTS INDIA Emphasis of Matter We draw specific attention to the following matters detailed in the notes to the standalone financial results: Reference is drawn to Note No. 5,6 & 8 detailing the trading suspension imposed by the Bombay Stock Exchange (BSE) and the subsequent board reconstitution and corporate governance rectifications undertaken by the Company's management and consequent revocation of trading suspension. Reference is drawn to Note No. 13 detailing the receipt of a Show cause notice from the office of The Commissioner of Customs Appeals I, Commissionerate Chennai, the Competent Authority, 19.12.2022 exercising the powers conferred through Section 37A [Showing first 8,000 characters — download PDF for full document]