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Principal risks and uncertainties

The Board is ultimately responsible for the Group’s system of internal control and for monitoring its effectiveness.

The Group’s overall controls and procedures are reviewed on a regular basis and as the Group continues to expand, this will form part of an ongoing process. The aim of this process is to ensure that the Company has a robust framework that can manage the risks within the business and provide reasonable assurance against material loss or misstatement. An internal audit function exists and there is an ongoing process of review and discussion of findings with the Board and Audit Committee.

  • Internal Risks

    We may fail to source film content through acquisitions, co‑productions or own productions

    We earn revenues by exploiting Indian film content that we produce, co-produce or acquire from third parties, and then distribute through various distribution channels. Our ability to successfully complete our own productions, to enter into co-productions and to acquire content depends on our ability to maintain existing relationships, and form new ones, with creative talent and other industry participants. In particular, the pool of creative talent in India is limited and, as a result, there is significant competition to secure the services of actors, directors and producers, among others. This, in turn, can cause the cost of contracting such creative talent, and hence the cost of film content, to increase as market participants offer higher fees to creative talent to secure their services. We believe maintaining existing relationships is key to enabling us to continue to secure content and to exploit such content in the future.

    We depend on our relationships with theatre operators and other industry participants to exploit our film content

    We generate revenues from the exploitation of film content in various distribution channels through agreements with commercial theatre operators, in particular multiplex operators, and with retailers, television operators, telecommunications companies and others. Our failure to maintain these relationships, or to establish and capitalise on new relationships, could harm our business or prevent our business from growing.

    Delays, cost overruns, cancellation or abandonment of the completion or release of films may have an adverse effect on our business

    There are substantial financial risks relating to the production, completion and release of feature films. Actual film costs may exceed their budgets and factors such as labour disputes, unavailability of a star performer, equipment shortages, disputes with production teams or adverse weather conditions may cause cost overruns and delay or hamper completion of a production. Where a film we have contracted to acquire from a third party experiences delays or fails to complete, we may not recover any advance monies paid in relation to the proposed acquisition. Where we enter into co-productions, while we typically seek to put in place contractually capped budgets that are pre-agreed with our co-producer, given the importance of ongoing relationships in our industry, longer-term commercial considerations may in certain circumstances override strict contractual rights, and we may feel obliged to fund cost over-runs where there is no contractual obligation requiring us to do so.

    Piracy of our content may adversely impact our revenues and business

    Our business is highly dependent on maintenance of intellectual property rights in the entertainment products and services we create. Piracy of media products, including digital and internet piracy and the sale of counterfeit consumer products, may decrease revenue received from the exploitation of our products. Consumer awareness of illegally accessed content and the consequences of piracy is lower in India than it is in Western countries and the move to digital formats has facilitated high-quality piracy in particular through the internet and cable television.
  • External Risks

    The general economic downturn is affecting Gross Domestic Product (“GDP”) growth in India

    Recent turmoil in the financial markets has adversely affected economic activity in India and other regions of the world in which we do business. In India, global economic conditions have resulted in a slowdown in the expansion of multiplex screens across India, leading to lower than anticipated box office revenues from film releases.

    Our performance is linked to the stability of policies, including taxation policy, and the political situation in India

    Any political instability in India may adversely affect the Indian securities markets in general, which could also adversely affect the trading price of our Equity Shares. The rate of economic liberalization could change, and specific laws and policies affecting companies in the media and entertainment sector, foreign investment, currency exchange rates and other matters affecting investment in our securities could change as well. A significant change in India‘s economic liberalisation and deregulation policies could disrupt business and economic conditions in India and thereby affect our business.

    Fluctuation in foreign currencies may have an adverse effect on our results of operations

    Contracts for our film content may be denominated in multiple currencies. Any fluctuation in the value of the these currencies, which may include the US Dollar, the UK Pound or any other currency.

Kishore Lulla
Chairman & CEO


“Kishore Lulla, 50 years, is our Chairman & CEO of Eros International, the largest fully integrated film and Entertainment Company in India.

Mr. Lulla graduated with a bachelors' degree in Arts from Mumbai University and attended the School of Business and Law at the Government & Law College, Mumbai. As Chairman & CEO of the Eros International Group, he has been instrumental in spearheading the growth of Eros International Group and since the 1980'S expanding their presence in UK, USA, Europe, Middle East, Australia, Fiji and other international markets.

Mr Lulla has over 30 years of experience in the media and film industry. As well as spearheading the strategic direction and growth of Eros International, Mr Lulla, in 1999, with Lakshmi Mittal and Gokul Binani founded the B4U Network to provide Bollywood content online. Mr Lulla is a member of the British Academy of Film and Television Arts ("BAFTA") a member of the Young Presidents' Organisation and also a board member of the University of California, Los Angeles Film School ("UCLA"). Mr Lulla has been honoured at the Asian Business Awards 2007 and the Indian Film Academy Awards 2007 for his contribution in taking Indian cinema global. In 2010 he was awarded the Entrepreneur of the Year at the GG2 Leadership & Diversity Awards”