UFO Moviez India financials: balance sheet, profit and loss, cash flow

NSE: UFOBSE: 539141EntertainmentSmall Cap

UFO Moviez India Limited · Face value ₹10 · Listed May 2015

₹61.84₹2.04 (3.41%)BSE ₹61.82

Share price at the NSE close on 29 Oct 2026. Previous close ₹59.80.

29 Oct: open ₹60.40, high ₹62.90, low ₹60.39

52-week range of traded prices to 29 Oct 2026

₹53.75Low, 30 Mar 2026₹92.97High, 20 Nov 2025

Next results date: the board meets on 3 Nov 2026 to consider: financial results. The notice · Results calendar

Market cap: ₹240 Cr2,174th largest listed
P/E: 9.99
P/B: 0.74
Dividend yield: Nonein the last 12 months
ROE: 7.7%
ROCE: 8.8%
Debt to equity: 0.24
Volume, NSE: 37,43757.9% delivered

UFO Moviez India's financial statements for the 10 years to Mar 2026, consolidated: the company and its subsidiaries together, with the twelve months to Jun 2026 after them.

10 years at a glance

₹ crore, years to March.UFO Moviez India annual reports

Revenue, net profit and borrowings, ₹ crore

Revenue
Net profit
Borrowings
Loss

Peak revenue ₹612 Cr, year to Mar 2019; lowest ₹87 Cr, year to Mar 2021A loss in 3 of the 10 years shown

Operating and net margin, per cent

From Apr 2019 leases sit on the balance sheet: rent is charged as depreciation and interest instead, so operating profit and total assets step up with nothing about the business having changed. Borrowings here leave lease liabilities out.

Results for the year to Mar 2026

Consolidated: the company and its subsidiaries together. ₹ crore.

From revenue to net profit

Revenue482
Materials and goods−115
Employee costs−95
Other expenses−197
Operating profit76
Depreciation−41
Other income+12
One-off items0.0
Finance costs−13
Profit before tax34
Tax−11
Joint ventures+1.9
Net profit25

What the company owns

Plant, investments and other assets₹340 Cr
Receivables₹162 Cr
Cash and bank₹104 Cr
Current investments₹25 Cr
Inventory₹8 Cr

What pays for it: net worth and liabilities

Net worth₹325 Cr
Other liabilities₹147 Cr
Owed to suppliers₹91 Cr
Borrowings₹77 Cr

Profit and loss

Consolidated, ₹ crore, years to March. The last column is the twelve months to Jun 2026, the latest four quarters added.UFO Moviez India quarterly results

₹ crore	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025Filed 22 May	Mar 2026Filed 21 May	Jun 2026Twelve monthsFiled 28 Jul
Revenue from operations	597	594	612	502	87	160	396	408	422	482	486
	414	416	449	384	174	211	364	342	365	406	409
Materials and goods bought	–	73	91	95	45	54	76	73	89	115	111
Employee costs	–	–	92	86	52	69	98	92	87	95	96
Other expenses	–	–	266	204	78	89	190	177	189	197	202
Operating profit before depreciation	183	178	163	118	−88	−51	32	66	57	76	77
Operating margin	30.6%	30.0%	26.7%	23.4%	−101.4%	−31.8%	8.1%	16.1%	13.6%	15.7%	15.8%
Materials, % of revenue	–	–	14.8%	18.9%	51.9%	33.4%	19.1%	17.9%	21.1%	23.8%	22.9%
Employee costs, % of revenue	–	–	15.0%	17.0%	59.9%	43.1%	24.9%	22.6%	20.7%	19.6%	19.7%
Other expenses, % of revenue	–	–	43.5%	40.7%	89.7%	55.3%	47.9%	43.4%	44.7%	40.9%	41.6%
Depreciation and amortisation	84	80	74	71	63	56	50	43	39	41	41
Operating profit after depreciation	99	98	90	47	−151	−107	−17	23	19	35	35
Other income	7	3	17	12	14	8	7	10	8	12	11
Finance costs	10	9	11	10	13	12	11	13	12	13	13
Profit before one-off items and tax	96	92	96	48	−150	−110	−22	20	15	34	33
One-off items	0	0	0	0	0	0	0	−1	0	0	0
Profit before tax	96	92	96	48	−150	−110	−22	19	15	34	33
	36	38	34	13	−33	−20	−1	6	7	11	11
Current tax	–	48	37	15	1	0	1	1	1	1	1
Deferred tax	–	−10	−2	−2	−35	−20	−3	6	6	10	10
Share of profit of joint ventures and associates	7	6	4	4	−1	3	7	4	2	2	2
	63	61	65	39	−118	−87	−13	16	10	25	24
Belonging to the company's shareholders	63	61	67	39	−118	–	−13	16	10	25	24
Belonging to outside owners of subsidiaries	–	–	−2	0	0	–	–	–	–	–	–
Other comprehensive income	–	–	2	3	0	0	4	0	0	2	3
Total comprehensive income	–	–	67	42	−117	−87	−9	17	9	27	27
Net margin	10.6%	10.2%	10.6%	7.7%	−135.8%	−54.2%	−3.3%	4.0%	2.3%	5.2%	4.9%
Net margin without joint ventures and associates	9.4%	9.1%	10.0%	6.9%	−135.0%	−56.4%	−5.2%	3.0%	1.9%	4.8%	–

Materials, employee costs and other expenses are shown for the years they add up to operating expenses; for the years to Mar 2017 and Mar 2018 they do not, so they are left blank. Belonging to the company's shareholders is left blank for the year to Mar 2022: the filing's earnings per share does not match the profit it states, and cannot be multiplied back into the owners' profit because the share count moved by more than 5% across the period.

Balance sheet

Consolidated, ₹ crore, at 31 March.

₹ crore	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025Filed 22 May	Mar 2026Filed 21 May
	488	381	265	276	269	287	298	325
	488	381	265	276	269	287	298	325
Share capital	28	28	28	38	38	39	39	39
Reserves	459	353	236	238	230	249	259	286
Belonging to outside owners of subsidiaries	0	0	0	–	–	–	–	–
	51	41	61	87	81	52	67	77
Repayable after a year	37	34	60	51	22	32	46	49
Repayable within a year	14	7	1	36	58	20	21	28
	214	181	139	151	173	145	144	195
Trade payables	99	83	61	57	59	68	63	91
Other financial liabilities	60	58	56	26	24	27	27	41
Other liabilities	36	28	17	27	27	–	28	29
Provisions	5	4	4	5	4	2	5	5
Tax owed	0	–	–	–	–	29	–	–
	90	108	117	104	90	108	118	120
Other financial liabilities	32	59	34	33	43	39	36	29
Other liabilities	7	–	10	5	9	10	11	10
Provisions	7	6	8	10	8	17	16	19
Deferred tax	8	4	6	5	7	10	8	13
Total assets	792	671	520	531	531	541	560	640
	342	368	349	323	354	295	327	308
Plant in use, after depreciation	205	180	139	112	98	94	111	123
Plant being built	9	20	18	9	11	7	5	9
Intangible assets	2	2	12	10	24	1	10	8
Goodwill	23	23	23	23	23	23	29	29
Investments	0	18	25	22	28	10	6	6
Stakes in joint ventures and associates	12	–	–	–	–	–	–	–
Loans given	5	7	6	0	0	0	0	0
Other financial assets	1	0	4	8	19	7	38	12
Deferred tax	46	44	80	101	104	101	92	86
Other assets	39	76	41	39	46	50	36	36
	450	302	171	208	177	246	232	332
Inventories	11	14	11	9	13	12	10	8
Trade receivables	201	131	39	34	66	96	115	162
Cash and cash equivalents	22	14	13	15	14	27	15	13
Other bank balances	34	15	22	74	53	73	50	91
Current investments	140	87	41	25	1	7	17	25
Loans given	2	1	1	0	1	1	0	0
Other financial assets	11	3	2	6	2	5	5	8
Other assets	29	37	43	45	27	25	20	24
Net debt	−145	−74	−14	−27	12	−55	−14	−52

Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Cash flow

Consolidated, ₹ crore, years to March.

₹ crore	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025Filed 22 May	Mar 2026Filed 21 May
	−16.0	−25.7	6.1	77.2	50.1	58.4
	−33.3	−25.9	12.8	55.4	68.9	62.7
	45.2	25.6	−17.5	−9.5	−22.8	−10.6
Receivables	80.8	6.7	−32.5	−24.5	−31.2	−46.1
Inventories	3.1	2.5	−3.7	3.6	2.1	2.3
Payables	−23.4	−2.3	1.6	1.4	7.2	29.6
Other working capital	−15.2	18.7	17.1	9.9	−0.8	3.6
Tax paid	17.3	0.2	−6.8	21.8	−13.0	−4.3
Interest paid	0.0	0.0	0.0	0.0	−12.1	0.0
Capital spending	24.7	13.9	28.5	30.1	46.5	46.4
Free cash flow	−40.7	−39.6	−22.4	47.1	3.6	12.1
	7.4	−43.8	14.6	−22.3	−62.0	−53.9
Plant and property sold	0.0	1.4	1.6	1.3	0.0	0.0
Companies bought	0.0	0.0	0.0	−0.4	−9.9	0.0
Interest received	0.9	0.7	3.0	3.6	5.8	6.4
Dividends received	0.6	6.7	2.2	0.8	3.0	2.1
	7.7	72.3	−22.1	−42.3	0.0	−7.7
Borrowings raised	50.7	28.5	30.1	2.6	36.9	33.6
Borrowings repaid	−26.6	−35.6	−36.5	−31.0	−21.8	−23.7
Interest paid	−9.6	−8.7	−7.4	−6.6	−7.0	−8.3
Lease payments	−6.9	0.0	−9.0	−9.5	−9.3	−9.3
Dividends paid	0.0	0.0	0.0	0.0	0.0	0.0
Shares bought back	0.0	0.0	0.0	0.0	0.0	0.0
Shares issued	0.0	95.2	0.7	2.1	1.2	0.0
Net change in cash	−0.9	2.8	−1.4	12.5	−11.9	−3.2

Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only. No cash flow statement is on record for the years to Mar 2017, Mar 2018, Mar 2019 and Mar 2020.

Consolidated, ₹ per share, years to March.UFO Moviez India dividend history

₹ per share	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025Filed 22 May	Mar 2026Filed 21 May
Earnings per share	₹22.89	₹22.59	₹23.47	₹13.68	−₹41.48	−₹27.77	−₹3.47	₹4.26	₹2.47	₹6.42
Diluted earnings per share	₹22.88	₹22.55	₹23.47	₹13.68	−₹41.48	−₹27.77	−₹3.47	₹4.24	₹2.47	₹6.42
Dividend per share	₹10.00	₹12.50	₹30.00	₹15.00	–	–	–	–	–	–
Book value per share	–	–	₹172.03	₹134.47	₹93.38	₹72.47	₹70.37	₹74.47	₹76.74	₹83.79
Dividend payout	43.7%	58.5%	127.8%	109.7%	–	–	–	–	–	–
Shareholder yield	–	–	–	–	0.0%	−24.8%	−0.3%	−0.4%	−0.5%	0.0%
Market cap at the year end (₹ crore)	1,180	1,057	667	218	198	384	238	518	257	214

Ratios

Consolidated, years to March.UFO Moviez India PE ratio and valuation

Ratio	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025Filed 22 May	Mar 2026Filed 21 May
Revenue growth	4.8%	−0.5%	3.0%	−17.9%	−82.8%	85.0%	147.2%	3.1%	3.5%	14.1%
Operating profit growth	0.0%	−2.6%	−8.3%	−28.0%	–	–	–	105.2%	−12.6%	32.1%
Net profit growth	−0.5%	−4.1%	7.4%	−40.4%	–	–	–	–	−41.6%	160.6%
Earnings per share growth	−5.5%	−1.3%	3.9%	−41.7%	–	–	–	–	−42.0%	159.9%
	–	–	13.6%	8.9%	−36.4%	–	−4.8%	5.9%	3.3%	8.0%
	–	–	–	−4.7 pts	−45.3 pts	–	–	10.7 pts	−2.6 pts	4.7 pts
From the net margin	–	–	–	−4.0 pts	−165.9 pts	–	–	10.6 pts	−2.6 pts	4.2 pts
From asset turnover	–	–	–	−1.1 pts	123.7 pts	–	–	0.1 pts	0.0 pts	0.4 pts
From borrowing	–	–	–	0.3 pts	−3.2 pts	–	–	−0.1 pts	−0.1 pts	0.2 pts
Return on capital employed	–	–	16.6%	11.0%	−46.3%	−29.4%	−5.0%	6.8%	5.2%	8.7%
Cash conversion	–	–	–	–	–	–	–	471.8%	523.7%	234.5%
Interest cover	9.7	10.7	8.1	4.6	–	–	–	1.8	1.5	2.6
Debt to equity	–	–	0.10	0.11	0.23	0.32	0.30	0.18	0.23	0.24
Receivable days	–	–	120	95	164	78	61	86	100	123
Inventory days	–	–	46	56	92	60	61	61	42	26
Payable days	–	–	400	321	492	387	286	340	259	289
Cash conversion cycle, days	–	–	−234	−170	−236	−249	−164	−193	−117	−140
Working capital days	–	–	32	9	−178	−49	−5	12	24	28
Asset turnover	–	–	0.77	0.69	0.15	0.30	0.75	0.76	0.77	0.80
Assets per rupee of net worth	–	–	1.62	1.68	1.84	1.94	1.95	1.93	1.88	1.92
Sales per rupee of plant	–	–	2.99	2.79	0.62	1.43	4.03	4.33	3.81	3.93
Capital spending to depreciation	–	–	–	–	0.39	0.25	0.58	0.70	1.20	1.13
Plant being built, % of plant in use	–	–	4.3%	11.0%	13.2%	8.1%	11.7%	7.5%	4.9%	7.7%

Interest cover is left blank for the years to Mar 2021, Mar 2022 and Mar 2023: operating profit after depreciation is a loss, and a loss covers no interest bill. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Growth and returns over 3, 5 and 10 years

Consolidated: the company and its subsidiaries together. Each window ends with the year to Mar 2026.

Return on assets, latest year: 4.2%
Cash from operations against operating profit: 77.0%

Measure	10 years	5 years	3 years
Revenue growth, yearly rate	−1.7%	41.0%	6.8%
Profit growth, yearly rate	−8.9%	–	–
Return on equity, average	–	3.1%	5.7%
Return on capital employed, average	–	−2.8%	6.9%
Operating margin, average	3.1%	4.3%	15.2%
Net margin, average	−14.3%	−9.2%	3.8%
Asset turnover, average	–	0.68	0.78
Cash conversion cycle, days, average	–	−173	−150
Interest cover, average	–	–	2.0
Debt to equity, average	–	0.25	0.22

Where the cash came from and went

Consolidated: the company and its subsidiaries together. ₹ crore, added up over each window, which ends with the year to Mar 2026.

₹ crore	5 years	3 years	Latest year
Cash from operations	166	186	58
Cash from investing	−167	−138	−54
Cash from financing	0	−50	−8
Capital spending	165	123	46
Dividends paid	0	0	0
Shares bought back	0	0	0
Shares issued for cash	99	3	0
Borrowings raised	132	73	34
Borrowings repaid	148	76	24

Accounting checks

Consolidated, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.

Check	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Piotroski score, out of 9Published threshold 3 points out of 9	–	–	–	–	2	6	6	7	4	8
Altman Z-scorePublished threshold 1.1	–	–	6.43	4.87	1.20	2.05	2.41	4.30	4.07	4.45
Beneish M-scorePublished threshold −1.78	–	–	–	–	−3.27	−2.92	−1.59	−2.61	−2.59	−2.51
Profit not backed by cash, % of assetsPublished threshold 10 per cent of average total assets	–	–	–	–	−18.30	−3.31	−6.38	−7.18	3.90	3.40
Cash from operations to profit, 3 yearsPublished threshold 0.7 times	–	–	–	–	–	–	–	–	10.49	3.65
Receivables growth less revenue growthOur threshold 0 percentage points	–	–	–	−16.72	12.45	−96.87	−54.75	42.47	16.57	26.38
Inventory growth less cost-of-goods growthOur threshold 0 percentage points	–	–	–	22.62	30.33	−41.42	3.17	−0.01	−38.19	−48.08
Other current assets growth less revenue growthOur threshold 5 per cent of revenue	–	–	–	0.06	5.61	3.31	−5.21	−0.04	−1.02	1.48
Assets under construction, years of additionsOur threshold 2 years of additions	–	–	–	0.43	0.83	0.31	0.32	0.18	0.10	0.18
Effective tax ratePublished threshold 17.16 per cent	37.73	41.18	35.94	27.82	–	–	–	34.05	47.67	32.04
Tax charged less tax paid, % of profitOur threshold 10 percentage points	–	–	–	–	–	–	–	−82.81	−38.95	19.31

A threshold marked as ours has no published figure; it is the line we read the check against.

Credit ratings

An agency's view of the chance the company repays a borrowing on time, from AAA, the highest, down to D, in default.

Date	Agency	Borrowing rated	Rating	Outlook	Amount, ₹ Cr
30 Jun 2026	ICRA Limited	Fund-based-Term loan	[ICRA]AReview, Re-affirm	Positive	93.70
30 Jun 2026	ICRA Limited	Fund-based-Cash credit	[ICRA]AReview, Re-affirm	Positive	10
30 Jun 2026	ICRA Limited	Unallocated limits-Unallocated limits	[ICRA]A /[ICRA]A2+Review, Re-affirm	Positive	21.30

The latest rating on each borrowing. The agency's name opens its reasoning for the rating.