Ref No.: SEL /Reg.33-LODR /Oct-21/01

The Secretary, National Stock Exchange of India Limited Exchange Plaza, Bandra-Kurla Complex Sandra (E), Mumbai-400 051. NSE Symbol: SHEMAROO

The Secretary, BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400 023. Scrip Code: 538685

Dear Sir I Madam,

Re: SHEMAROO ENTERTAINMENT LIMITED - ISll\I: INE363M01019

Sub: - Outcome of Board Meeting- Pursuant to Regulation 33 and 30 of the SEBI (LODR), Regulations, 2015

This is to inform you that the Board of Directors at its meeting held on October 26, 2021 had considered and approved the following:

The Unaudited Financial Results of the Company, both on standalone and consolidated basis for the Quarter and Half year ended September 30, 2021 (Q2).
Further subscription/contribution of 7.5% (upto Rs. 7,500/-) in addition to existing contribution of 65% in Contentino Media LLP (LLPIN: AAE-6434). The details required under SEBI (LODR) Regulations, 2015 in the specified format is enclosed herewith as Annexure.

Further, please find enclosed copy of aforesaid results accompanied with the Limited Review Report dated October 26, 2021.

Kindly take above information on record and the same is also disseminated on the website of the Company i.e. www.shemarooent.com.

The meeting of the Board of Directors commenced at 4:00 P.M. and concluded at 06:10 P.M.

Thanking you,

Yours faithfully,

'Lr-

esh U. Company Secretary & Compliance Officer Membership No.: A23755

Encl.: As above

ParticularsSr. No.		Details
1.	Name of the Target Company details in brief,such as size, turnover etc.	Contentino Media(LLPIN:AAE-6434)LLPhas started with a clear vision to lead inIndianContentIn-flightEntertainmentbusiness to global audience for IFE across anumber of airlines globally.Capital Contribution: Rs 100,000/-
		Turnover for the year ended March 2021 isRs. 5.72crores.
2.	Whether the acquisition would fall withinrelated party transaction(s) and whether thepromoter/promoter group/group companieshaveanyinterestintheentitybeingacquired?If yes, nature of interest and details thereofand whether the same is done at "armslength".	No.The acquisition shall not fall under relatedparty transaction(s).None of the promoter/ promoter group/group companies have any interest in theentity being acquired.
3.	Industry to which the entity being acquiredbelongs	Media & Entertainment Industry
4.	Objects and effects of acquisition (includingbut not limited to, disclosure of reasons foracquisition of target entity, if its business isoutside the main line of business of the listedentity)	ContentinoMediaaleadingIndianiscontent In-flight Entertainment businessofthatprovidesalargerepertoireBollywood Movies, TV Shows, Music Videosand host of self-produced Short contentappealing to global audience for IFE acrossa. number of airlines globally. Its contentoffeaturesparttheIn-flightasEntertainment offerings across more than100 Airlines globally.ofContentinoMediasubsidiaryisShemaroo Entertainment Ltd.
5.	oforBriefdetailsanygovernmentalforregulatoryapprovalsrequiredtheacquisition	NOT APPLICABLE.
6.	Indicative time period for completion of theacquisition	On or before November 15, 2021
7.	Nature of consideration -whether cashconsideration or share swap and details ofthe same	Cash investment.
8.	Cost of acquisition or the price at which theshares are acquired	The Purchase Consideration is Rs 7,500/-

SHEMAROO ENTERTAINMENT LIMITED

9.___	IofPercentageshareholdingcontrol	Acquisition is 7.5%; Currey 65%
,__	t-a_c_quired and/ or number of shares acquired	(in aggregate holding will 72.50%)
		Contentino Media LLP was incorporated on

l I,lUXUND 1.1. CHIIALE &co,

CHATTE accouN RED raitts

2nd Floo( xapur House, Paraoiape B Scheme Boad No. 1, Vil€ Parlo (E), Mumbai 400057 T: 91 22 2663 3500 www,mm ch ita le.Com

lndependent Auditor's Review Report on the unaudited quarterly and year to date Consolidated Finanqial Results ol the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure requiremenls) Iegulations 2015, as amended

The Board of Directors, Shemaroo Entertainment Limited

1. We have reviewed the accompanying statement of unaudited consolidated financial results of Shemaroo Entertainment Limited (the 'Parent Company') and its subsidiaries, listed in Annexure 'A' (the parent & the subsidiaries together referred to as the 'Group') for the quarter ended September 30, 2021 and year to date from April 01, 2021 to September 30, 2021 (the 'Statement') attached herewith, being submitted by the Company in pursuance to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Regulations").
1. This Statement, which is the responsibility of the Parent's Board of Directors and have been approved by them, has been prepared in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34'lnterim Financial Reporting" ("lnd AS 34"), prescribed under Section 133 ofthe Companies Act, 2013, as amended (the "Act") read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A revieu, is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware ol all significant matteis that might be identified in an audit. Accordingly, we do npt express an audit opinion.

We also performed procedures in accordance with the Circular No. CIR/CFD/CMD1/4412019 dated March 29, 2019 issued by the Securities and the Exchange Board of lndia under Regulation 33 (8) of the Regulations, to the extent applicable.

1. The Statement includes the results of the entities as mentioned in the Annexure'A'to this Report.
1. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid lndian Accounting Standard specified under Seclion 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted W.

rUKI,'ND M. C}IITALE tc(}

CHARTEREO ACCOUNTAXTS

in lndia, has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

The consolidated unaudited financial results include the interim financial results ot 4 subsidiaries which have not been reviewed by their auditors, whose interim financial results reflect, total revpnue of Rs. 476.40 lakhs for the period ended September 30' 2021, total Proflt / (Loss) after t+ of (Rs.1 16.01) lakhs and total comprehensive income o, (Rs. '120.65) lakhs for the period dnded September 30, 2021, as considered in unaudited consolidated financial results. Accordihg to the information and explanations given to us by the management, these interim financial results are not material to the Group

Our conclusion on the Statement is not modifled in respect of our reliance on the interim financial result pertilied by the management.

The year-to-datp consolidated figures for the period April 1' 202'l lo September 30' 2021 includes the period lrom April 1, 2021 to June 30, 2021 which 'Yas reviewed by another firm of chartered accoqntants who have issued their unmodified conclusion vide their report dated Jvly 27 , 2021 .

Consolidated figures for the quarter ended September 30, 2020 and the year to date consolidated fig[ures for the period April 1, 2O2O to September 30, 2020 were reviewed by another firm of bhartered accountants who have issued their unmodified conclusion vide their report dated Nofember 9, 2020.

Consolidated fidures for the vear April '1, 2O2O to March 31, 2021 and as at March 31, 2021 were audiled fr another firm of chartered accountants who have issued their unmodified opinion vide their report dated June 8, 202'1.

We have relied upon these reports for the purpose of our review report on accompanying statement of unFudited consolidated financial results of the Group.

For Mukund M. Chitale & Co Chartered Acqountants Firm Reg. No. 106655W

(S.M. Chitale ) Partner M. No. '1 11383

uDtN. 21'1 1 1 383AAr'AM3202

Place: Mumbai Date: 26s October 2021

MUKUNDM. CHITALE & CO.

CHARTERED ACCOUNTANTS

Annexure A

(referred to in point No. 1 and 4 of our Limited Review Report - Consolidated Interim Financial Results)

Sr. No. Name of subsidiary company
Canopy Entertainment Private Limited
Shemaroo Think Tank Entertainment LLP
Contentino Media LLP
Shemaroo Media and Entertainment LLC

Jon-

	UNAUDITED CONSOLIDATED FINANCIAL RESULTSFOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2021
							( I in Lakhs)
	Particulars		Quarter ended			Six months ended	Year ended
		$30-Sept$	30-June	30-Sept	$30-Sept$	30-Sept	$31-Mar$
		2021	2021	2020	2021	2020	2021
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
	Revenue from Operations	12,313	7,476	5,926	19,789	14,547	31,111
$\overline{c}$	Other Income		30	51	37	86	103
3	Total Income $(1 + 2)$	12,320	7,506	5,978	19,826	14,632	31,214
4	Expenses:
	Operational Costa.	8,922	4,647	3,780	13,569	10,896	21,206
	Employee benefits expenseb.	1,604	1,557	1,383	3,161	2,955	5,895
	Finance costsc.	641	709	731	1,350	1,417	2,844
	Depreciation and amortisation expensed.	172	174	185	346	372	727
	Other expensesc.	766	558	836	1,324	1,258	2,754
	Total expenses	12,105	7,645	6,915	19,750	16,897	33,426
5	Profit/(Loss) before exceptional items and tax (3-4)	215	(139)	(937)	76	(2, 265)	(2, 212)
6	Exceptional Items
$\overline{7}$	Profit/(Loss) before Tax for the period (5-6)	215	(139)	(937)	76	(2, 265)	(2, 212)
8	Tax Expense
	(a) Current Tax	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\sim$	$\overline{\phantom{a}}$	$\cdot$	$\mathbf{1}$
	(b) Short/(Excess) provision of the earlier years/periods	(4)	4	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\Omega$	$\theta$
	(c) Deferred Tax	(61)	(7)	(16)	(68)	(62)	(24)
$\Omega$	Net Profit/(Loss) after tax for the period (7-8)	280	(136)	(921)	144	(2, 202)	(2, 188)
10	Non-Controlling interest	(8)	$\Omega$	6	(8)	(9)	40
11	Share of Profit / (Loss) of Associate			(1)		(1)
12	Consolidated Net Profit/(Loss) (9-10-11)	272	(136)	(916)	136	(2, 213)	(2, 148)
13	Other Comprehensive Income	(5)			(5)	$\theta$	94
14	Total Comprehensive Income/(Loss) for the Period	267	(136)	(915)	131	(2, 212)	(2,054)
15	Paid-up equity share capital (Face Value ₹ 10/- each)	2,718	2,718	2,718	2,718	2,718	2,718
16	Rescrves excluding Revaluation Rescrves as per balance sheet of previous						54,912
	accounting year
17	Earnings Per Share (EPS) ₹
	Basic and Diluted Earnings Per Share (not annualised)	1.00	(0.50)	(3.37)	0.50	(8.14)	(7.90)

Notes:

The above unaudited financial results were reviewed by the Audit Committee and approved and taken on record by the Board of Directors at its meeting held on 26th October, h 2021

These financial results have been prepared in accordance with recognition and measurement principles laid out in the Ind AS 34 - Interim Financial Reporting prescribed under $\vert$ 2

Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.

$\vert$ 3 The above financial results are in accordance with the aecounting policies followed by the Company in preparation of its statutory accounts.

There are no separate reportable segments as per Indian Accounting Standards (Ind AS 108) - Operating Segments. 1

$\vert$ 5 The figures for the quarter ended 30th September 2021 and 30th September 2020 are the balancing figures between unaudited figures in respect of the year- to- date upto half year and the reviewed year-to-date figures up to first quarter of the relevant financial year.

$\overline{\mathbf{k}}$ Previous periods / year figures have been regrouped / reclassified, wherever necessary to conform to classification of current period.

Unaudited financial results of Shemaroo Entertainment Limited (Standalone)						$(3 \in \text{Lakh})$
		Quarter ended			Six months ended	Year ended
Particulars	$30 -$ Sept	$30$ -June	$30-Sept$	$30-Sept$	30-Sept	$31-Mar$
	2021	2021	2020	2021	2020	2021
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
Revenue from Operations	12,044	7,258	5,826	19,302	14,225	30,518
Profit before Tax	282	(99)	(814)	183	(2,147)	(1, 949)
Net Profit after Tax	347	(96)	(798)	251	(2,084)	(1, 925)
						For and on behalf of the Board of Directors of

Shemaroo Entertainment Limited

$714$ ER CA $\lambda$ Hiren Gada CEO & CFO MUMB DIN:01108194

SHEMAROO ENTERTAINMENT LIMITED INLUDEED CONSOLIDATED BIMANCIAL BESILE TO

	SHEMAROO ENTERTAINMENT LIMITED

			(₹ in Lakhs)
	UNAUDITED CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIESASSETSNon-Current AssetsProperty, Plant and EquipmentIntangible assetsRight of use AssetsFinancial assetsNon-Current InvestmentsLoans and AdvancesOther Financial assetsOther non-current assetsTotal Non-Current Assets (A)Current AssetsInventoriesFinancial assetsTrade receivablesCash and Cash equivalentsOther Bank BalancesLoans and AdvancesCurrent Tax Assets (Net)Other current assetsTotal Current Assets (B)TOTAL ASSETS (A + B)EQUITY & LIABILITIESEquityEquity Share CapitalOther EquityEquity attributable to ownersNon-controlling InterestTotal Equity (A)LiabilitiesNon-current liabilitiesFinancial LiabilitiesNon-Current borrowingsLease LiabilityProvisionsDeferred tax Liabilities (Net)Total Non-current Liabilities (B)
		30-Sept	31-Mar
		2021	2021
		Unaudited	Audited

1
		2,338	2,549
		74	86
		48	93

		255	255
		80	42
		$\dot{2}4$	24
		109	186
		2,928	3,235

2		70,640	73,032

		6,217	5,473
		113	85
		647	649
		7	18
		3,450	2,451
		3,721	2,709
		84,795	84,417

		87,723	87,652

1
		2,718	2,718
		55,042	54,912
		57,760	57,630
		(440)	(449)
		57,320	57,181

2


		1,291	1,741
		8	14
		222	108
		115	183
		1,636	2,045
п	Current liabilities
	Financial Liabilities
	Current Borrowings	22,707	24,512
	Trade payables
	i) Amount due to Micro and Small Enterprises	96	210
	ii) Amount due to Others	4,413	2,313
	Other Financial Liabilities	898	756
	Lease Liability	48	91
	Other Current Liabilities	480	323
Provisions		125	223
	Total Current Liabilities (C)	28,767	28,427
	Total Equity & Liabilities $(A + B + C)$	87,723	87,652

$\bar{\beta}$

$\sim$

	SHEMAROO ENTERTAINMENT LIMITED
			(₹ in Lakhs)
	CONSOLIDATED CASH FLOW STATEMENT	Half Yearended	Year ended
		30-Sept	$31-Mar$
		2021	2021
А.	CASH FLOW FROM OPERATING ACTIVITIES
	Profit before tax	76	(2, 212)
	Adjustments for:
	Other Comprehensive Income		86
	Depreciation & Amortisation	346	727
	Financial Cost	1,350	2,844
	Interest Income	(12)	(20)
	Urealised foreign exchange (Gain)/Loss	11	(4)
	Profit on sale of Assets		$\theta$23
	Exchange translation differences		(5)
	Remeasurement of Lease Liability		(0)(21)
	Tangible Assets Written Off	19
	Provision for Gratuity	170	(14)
	Bad Debts written off		359
	Operating profit before working capital changes	1,955	1,768
	Adjustments for:
	Decrease/(Increase) in Trade or Orher Receivable	(1, 781)	4,424
	Decrease/(Increase) in Inventories	2,392	(1, 673)
	Increase/(Decrease) in Trade or Other Payable	2,023	(2, 174)

	Cash generated from/ (used in) operations	4,589	2,345
	Direct Taxes paid (net)	999	1,331
	Net cash from/ (used in) operating activities	3,590	1,015
B.	CASH FLOW FROM INVESTING ACTIVITIES
	Proceeds from Sale of Property, Plant and Equipment	12	$,0,$
	Purchase of Property, Plant & Equipment including Capital WIP and Intangible
	assets under development	(90)	(90)
	Interest Income	12	20

	Net cash from/ (used in) investing activities	(66)	(70)
C.	CASH FLOW FROM FINANCING ACTIVITIES
	Payment of lease liability	(54)	(94)
	Increase/(Decrease) in Non-Current Borrowings	(291)	(1, 017)
	Increase/(Decrease) in Current Borrowings	(1,806)	3,006
	Financial Cost	(1, 345)	(2, 827)
	Net cash from/(used in) financing activities	(3, 496)	(932)
	Net Increase / (Decrease) in Cash and Cash Equivalents (A)+(B)+(C)	28	12
	Cash and cash equivalents as at the beginning of the year	85	72
	Cash and cash equivalents as at the end of the year	113	85
	Balance as per Statement of Cash Flows	28	12
		For and on behalf of the Board of Directors of
		Shemaroo Entertainment Limited


	e: Mumbai		Hiren Gada
	: : 26th October, 2021	MUM	CEO & CFO
			DIN:01108194

$\overline{\phantom{a}}$

Place: Mumbai Date: 26th October, 2021

Hiren GadaCEO & CFODIN :01108194 $\bigcirc$

$\overline{a}$

I'lUI(UND },I.CH]TALE rco.

RED TANT'

CXAiTE ACCOUN

2nd Floor, Kapur House, Paraniape B Sch6me Road No. 1, Vil€ Perl6 (E), Muftbai 400057 T:91 22 2663 3500 www. mm c h itale.com

lndependent Audifor's Review Report on the unaudited quarterly and year to date Standalone Finanlial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Ohligations and Disclosurs requirements) Regulations 2015, as amended

The Board of Dire+rs, Shemaroo Entertaidment Limited

1. We have reviqlved the accompanying statement of unaudited standalone financial results of She{naroo Entertainment Limited (the 'Company') for the quarter ended September 30, P021 and year to date from April 01, 202'l to September 30, 2021 (the 'Statement') attFched herewith, being submitted by the Company in pursuance to the requirements qf Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) fegulations, 2015, as amended (the 'Regulations').
1. This Statement, measurement principles laid down in lndian Accounling Standard 34 "lnterim Financial Reportang" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended (the "Act) read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatement. A revaew of interim financial information consists of making inquiries, primarily of persons responsible for financial ahd accounting matters, and applying analytical and other review procedures A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all signilicant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
1. Based on our r{view conducted as above, nothing has come to our attention that causes us to believe thfl the accompanying Statement, prepared in accordance with recognition and measurembnt principles laid down in the aforesaid lndian Accounting Standards ('lnd AS') spedified under Section 133 of the Act, read with relevant rules issued thereunder an{ other accounting principles generally accepted in lndia, has not drsclosed the rr]formation requrred to be disclosed in terms of the Regulation, including the manner in $ihrch rt is to be disclosed, or that it contalns any material misslatement.

,$,--

MU!(l''ND I'I.CHITALE &cq

CHARTEiED ACCOUNTANTS

The year-to{att figures for the period April '1, 202'l to Septembet 30,2021 includes the period from Apfil 1, 2021 to June 30, 2021 which was reviewed by another firm of chartered acco+Jntants who have issued their unmodified conclusion vide their report dated July 27,1021.

Figures for thq quarter ended September 30, 2020 and the year to date standalone figures for the period April 1, 2O2O to September 30, 2O2O were reviewed by anolher firm of charte4d accountants who have issued their unmodified conclusion vide their report dated N9vember 9, 2020.

Figures for the year April 'l , 2020 to March 31, 2021 and as at March 31, 2021 werc audited by an4her firm of chartered accountants who have issued their unmodified opinion vide thefr report dated June 8, 202'1.

We have relied ppon these reports for the purpose of our review report on accompanying statement

For Mukund M. Chitale & co Chartered Accduntants Firm Reg. No. jO6655W

(S.M. Chitale ) Partner M. No. 1 1 1383

UDIN: 21 1 1 1383AA4A023206

Place: Lilumbai Date: 26'h October 2021

		SHEMAROO ENTERTAINMENT LIMITED
		UNAUDITED STANDALONE FINANCIAL RESULTSFOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2021
								(₹ in Lakhs)
		Particulars		Quarter ended			Six months ended	Year ended
			$30-Sept$	30-June	30-Sept	30-Sept	30-Sept	31-Mar
			2021	2021	2020	2021	2020	2021
			Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
		Revenue from Operations	12,044	7,258	5,826	19,302	14,225	30,518
2		Other Income	13	34	54	47	90	129
$\overline{3}$		Total Income $(1 + 2)$	12,057	7,291	5,880	19,349	14,315	30,648
$\overline{4}$		Expenses:
	а.	Cost of materials consumed	8,737	4,496	3,670	13,233	10,701	20,670
	b.	Employee benefits expense	1,551	1,518	1,348	3,069	2,866	5,725
	Ċ.	Finance costs	611	681	680	1,292	1,320	2,697
		Depreciation and amortisation expense	172	173	184	345	369	722
		Other expenses	704	523	813	1,227	1,206	2,753
		Total expenses	11,775	7,391	6,694	19,166	16,461	32,568
5		Profit/(Loss) before exceptional items and tax (3-4)	282	(99)	(814)	183	(2,147)	(1,920)
6		Exceptional Items						29
$\overline{7}$		Profit/(Loss) before Tax for the period (5-6)	282	(99)	(814)	183	(2,147)	(1, 949)
8		Tax Expenses:
		(a) Cutrent Tax	$\overline{\phantom{a}}$	$\overline{\phantom{0}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$
		(b) Short/(Excess) provision of the earlier years/periods	(4)	4	٠	$\overline{\phantom{a}}$	$\Omega$	$\mathbf 0$
		(c) Deferred Tax	(61)	(7)	(16)	(68)	(62)	(24)
D		Net Profit/(Loss) after tax for the period (7-8)	347	(96)	(798)	251	(2,084)	(1, 925)
$\overline{10}$		Other Comprehensive Income / (Expense)						86
$\overline{11}$		Total Comprehensive Income/(Loss) for the Period	347	(96)	(798)	251	(2,084)	(1, 839)
$\overline{12}$		Paid-up equity share capital (Face Value ₹ 10/- each)	2,718	2,718	2,718	2,718	2,718	2,718
$\overline{13}$		Reserves excluding Revaluation Reserves as per balance sheet of previous accounting						55,408
		year
$\overline{14}$		Earnings Per Share (EPS) ₹
		Basic and Diluted Earnings Per Share (not annualised)	1.28	(0.35)	(2.94)	0.92	(7.67)	(7.08)

Notes:

The above unaudited financial results were reviewed by the Audit Committee and approved and taken on record by the Board of Directors at its meeting held on 26th October lı 2021.

$\overline{a}$ These financial results have been prepared in accordance with recognition and measurement principles laid out in the Ind AS 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.

The above financial results are in accordance with the accounting policies followed by the Company in prepatation of its statutory accounts.There are no separate reportable segments as per Indian Accounting Standards (Ind 3

The figures for the quarter ended 30th September 2021 and 30th September 2020 are the balancing figures between unaudited figures in respect of the year- to- date upto half year 5 and the reviewed year-to-date figures up to first quarter of the relevant financial year.

Previous periods / year figures have been regiouped / reclassified, wherever necessary to conform to classification of current period. 6

Place: Mumbai Date: 26th October, 2021

For and on behalf of the Board of Directors of

	SHEMAROO ENTERTAINMENT LIMITED

	UNAUDITED STANDLAONE STATEMENT OF ASSETS AND LIABILITIES	As at	(₹ in Lakhs)As at
		30-Sept	31-Mar
		2021	2021
		Unaudited	Audited
	ASSETS
1	Non-Current Assets
	Property, Plant and Equipment	2,337	2,540
	Intangible assets	74	81
	Right of use Assets	48	93
	Financial assets
	Non-Current Investments	495	612
	Loans and Advances	80	42
	Other Financial assetsOther non-current assets	23109	24
	Total Non-Current Assets (A)	3,166	1863,578

2	Current Assets
	Inventories	70,558	72,986
	Financial assets
	Trade receivables	5,916	5,253
	Cash and Cash equivalents	6	8
	Other Bank Balances	647	649
	Loans and Advances	405	229
	Current Tax Assets (Net)	3,450	2,451
	Other current assets	3,540	2,371
	Total Current Assets (B)	84,522	83,948
	TOTAL ASSETS (A + B)	87,688	87,526

	EQUITY & LIABILITIES
$\mathbf{1}$	Equity
	Equity Share Capital	2,718	2,718
	Other Equity	55,659	55,408
	Total Equity (A)	58,377	58,126
2	Liabilities
	Non-current liabilities
	Financial Liabilities
	Non-Current borrowings	1,291	1,741
	Lease Liability	7	14
	Provisions	222	108
	Deferred tax Liabilities (Net)	115	183
	Total Non-current Liabilities (B)	1,635	2,045
Ш	Current liabilities
	Financial Liabilities
	Current Borrowings	21,786	23,652
	Trade payables
	i) Amount due to Micro and Small Enterprises	96	210
	ii) Amount due to Others	4,393	2,302
	Other Financial Liabilities	867	724
	Lease Liability	48	91
	Other Current Liabilities	450	296
	Provisions	36	81
	Total Current Liabilities (C)	27,676	27,355
	Total Equity & Liabilities $(A + B + C)$	87,688	87,526

SHEMAROO ENTERTAINMENT LIMITED
		(₹ in Lakhs)
	Half Year	Year ended
STANDALONE CASH FLOW STATEMENT	cnded$30-Sept$	31-Mar
	2021	2021
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before tax	183	(1,920)
Adjustments for:
Other Comprehensive Income
Depreciation & Amortisation	345
Financial Cost	1,292	2,697
Interest Income	(23)
Unrealised foreign exchange (Gain)/Loss	11
Loss on sale of Assets	$\theta$
Loss on disposal of Invetsment in Subsidiaries
Remeasurement of Lease Liability	(0)
Provision for Compensated leave absences
Provision for Gratuity	147
Bad Debts written off
Operating profit before working capital changes	1,955	1,977
Adjustments for:
Decrease/(Increase) in Trade or Other Receivable	(1, 856)	2,273
Decrease/(Increase) in Inventories	2,428	(1,886)
Increase/(Decrease) in Trade or Other Payable	2,106	(1, 912)
Cash generated from/(used in) operations	4,633
Direct Taxes paid (net)	999	1,329
Net cash from/(used in) operating activities	3,634	(877)

B. CASH FLOW FROM INVESTING ACTIVITIES
Proceeds from Sale of Property, Plant and Equipment	(0)
Purchase of Property, Plant & Equipment including Capital WIP and Intangible assets
under development	(90)
Investment in/Withdrawal from Subsidiaries	117
Loan to Subsidairies	(188)
Interest Income	23
Net cash from/(used in) investing activities	(138)
C. CASH FLOW FROM FINANCING ACTIVITIES
Payment of lease liability	(54)
Increase/(Decrease) in Non-Current Borrowings	(291)	(1,017)
Increase/(Decrease) in Current Borrowings	(1, 866)	3,974
Financial Cost	(1, 287)	(2,681)
Net cash from/(used in) financing activities	(3, 498)
Net Increase / (Decrease) in Cash and Cash Equivalents $(A)+(B)+(C)$	(2)
Cash and cash equivalents as at the beginning of the year	8
Cash and cash equivalents as at the end of the year	6
Balance as per Statement of Cash Flows	(2)
	For and on behalf of the Board of Directors of
	Shemaroo Entertainment Limited

Place: Mumbai		Hiren Gada
Date: 26th October, 2021		CEO & CFO
		DIN:01108194

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SHEMAROO ENTERTAINMENT LIMITED Capital/Financing Update 2021

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Re: SHEMAROO ENTERTAINMENT LIMITED - ISll\I: INE363M01019