Prime Focus (PFOCUS) Q2 26/27 earnings summary

Executive summary

• Q2 FY27 consolidated revenue from operations was Rs 141,016.93 lakh and net profit was Rs 5,827.21 lakh; H1 revenue was Rs 266,625.35 lakh and net profit Rs 1,249.46 lakh.

• Standalone results remained loss-making: Q2 net loss Rs 1,734.79 lakh and H1 net loss Rs 9,681.12 lakh, including the exceptional loan-settlement charge.

Financial highlights

• Consolidated Q2 revenue from operations was Rs 141,016.93 lakh versus Rs 104,289.32 lakh in Q2 FY26; H1 revenue was Rs 266,625.35 lakh versus Rs 201,971.46 lakh.

• Consolidated Q2 profit before exceptional items and tax was Rs 9,046.97 lakh; reported profit before tax was Rs 9,103.60 lakh after the JV contribution and exceptional loss.

• Consolidated Q2 net profit was Rs 5,827.21 lakh versus Rs 406.47 lakh in Q2 FY26; H1 net profit was Rs 1,249.46 lakh versus Rs 11,452.46 lakh in H1 FY26.

• Standalone H1 loss before exceptional items and tax was Rs 1,003.10 lakh; after the Rs 7,335.63 lakh exceptional charge, net loss was Rs 9,681.12 lakh.

Segment performance

• Operations are reported as one integrated post-production segment; resource allocation and performance assessment are considered holistically by the CODM.