Electronic EDGAR Proof Electronic Publishing Services, Inc. Client: Eros International PLC Form Type: 20-F Job Number: 6294 Date: 07/08/2015 10:54 AM Submission Data File General Information Form Type* 20-F Contact Name EPS Customer Service Contact Phone 508-544-1254 Filer Accelerated Status* Accelerated Filer Filer File Number Filer CIK* 0001532981 (Eros International PLC) Filer CCC* ********** Filer is Shell Company* N Filer is Voluntary Filer* N Filer is Well Known Seasoned Issuer* N Confirming Copy No Notify via Website only No Return Copy No SROS* NYSE Period* 03-31-2015 (End General Information) Document Information File Count* 26 Document Name 1* eps6294.htm Document Type 1* 20-F Document Description 1 Document Name 2* ex4-24.htm Document Type 2* EX-4.24 Document Description 2 Director Agreement Document Name 3* ex4-25.htm Document Type 3* EX-4.25 Document Description 3 Document Name 4* ex4-26.htm Document Type 4* EX-4.26 Document Description 4 Director Agreement Document Name 5* ex4-27.htm Document Type 5* EX-4 Document Description 5 Director Agreement Document Name 6* ex4-28.htm Document Type 6* EX-4.28 Document Description 6 Document Name 7* ex4-29.htm Document Type 7* EX-4.29 Document Description 7 Document Name 8* ex4-30.htm Document Type 8* EX-4.30 Document Description 8 Trust Deed Document Name 9* ex4-31.htm Document Type 9* EX-4.31 Document Description 9 Document Name 10* ex8-1.htm Document Type 10* EX-8.1 Document Description 10 Document Name 11* ex15-1.htm Document Type 11* EX-15.1 Document Description 11 Document Name 12* orgchart.jpg Document Type 12* Graphic Document Description 12 Graphic Document Name 13* presalewindow.jpg Document Type 13* Graphic Document Description 13 Graphic Document Name 14* jyoti_director.jpg Document Type 14* Graphic Document Description 14 Graphic Document Name 15* maisel_director.jpg Document Type 15* Graphic Document Description 15 Graphic Document Name 16* misra.jpg Document Type 16* Graphic Document Description 16 Graphic Document Name 17* deshpande.jpg Document Type 17* Graphic Document Description 17 Graphic Document Name 18* ex4-24_sig1.jpg Document Type 18* Graphic Document Description 18 Graphic Document Name 19* ficci.jpg Document Type 19* Graphic Document Description 19 Graphic Document Name 20* jaisani.jpg Document Type 20* Graphic Document Description 20 Graphic Document Name 21* rls-sig.jpg Document Type 21* Graphic Document Description 21 Graphic Document Name 22* lloyds-sig.jpg Document Type 22* Graphic Document Description 22 Graphic Document Name 23* eros-sig1.jpg Document Type 23* Graphic Document Description 23 Graphic Document Name 24* eros-sig2.jpg Document Type 24* Graphic Document Description 24 Graphic Document Name 25* eros-sig3.jpg Document Type 25* Graphic Document Description 25 Graphic Document Name 26* usbank-sig.jpg Document Type 26* Graphic Document Description 26 Graphic (End Document Information) Notifications Notify via Website only No E-mail 1 [email protected] E-mail 2 [email protected] E-mail 3 [email protected] (End Notifications) eps6294.htm 20-F 1 of 150 6294 07/08/2015 10:54 AM SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 20-F ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended March 31, 2015 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission file number 001-32945 EROS INTERNATIONAL PLC (Exact name of Registrant as specified in its charter) Not Applicable (Translation of Registrant’s name into English) Isle of Man (Jurisdiction of incorporation or organization) 550 County Avenue Secaucus, New Jersey 07094 Tel: (201) 558 9001 (Address of principal executive offices) Richard Vanderplank Fort Anne, South Quay Douglas, Isle of Man Tel: (44) 1624 638 300 Email: [email protected] (Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person) Securities registered or to be registered pursuant to Section 12(b) of the Act. Title of each class Name of each exchange on which registered A ordinary share, par value GBP 0.30 per share The New York Stock Exchange Securities registered or to be registered pursuant to Section 12(g) of the Act. None (Title of Class) Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act None (Title of Class) eps6294.htm 6294 07/08/2015 10:54 AM 2 of 150 Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report. At March 31, 2015, 31,982,488 ‘A’ ordinary shares and 25,555,220 ‘B’ ordinary shares, each at par value GBP 0.30 per share, were issued and outstanding. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.☐ Yes ☑ No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.☐ Yes ☑ No Note — Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations under those Sections. Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.☑ Yes ☐ No Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).☑ Yes ☐ No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer ☐ Accelerated filer ☑ Non-accelerated filer ☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S. GAAP ☐ International Financial Reporting Standards as issued Other ☐ by the International Accounting Standards Board ☑ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:☐ Item 17 ☐ Item 18 If this report is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐ Yes ☑ No eps6294.htm 6294 07/08/2015 10:54 AM 3 of 150 TABLE OF CONTENTS EROS INTERNATIONAL PLC Page PART I ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS 1 ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE 1 ITEM 3. KEY INFORMATION 1 ITEM 4. INFORMATION ON THE COMPANY 24 ITEM 4A. UNRESOLVED STAFF COMMENTS 53 ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS 53 ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES 67 ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS 79 ITEM 8. FINANCIAL INFORMATION 82 ITEM 9. THE OFFER AND LISTING 83 ITEM 10. ADDITIONAL INFORMATION 84 ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 92 ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES 93 PART II ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES 94 ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS 94 ITEM 15. CONTROLS AND PROCEDURES 94 ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT 95 ITEM 16B. CODE OF ETHICS 95 ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES 95 ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES 95 ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS 95 ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT 95 ITEM 16G. CORPORATE GOVERNANCE 96 ITEM 16H. MINE SAFETY DISCLOSURE 96 PART III ITEM 17. FINANCIAL STATEMENTS 97 ITEM 18. FINANCIAL STATEMENTS 97 ITEM 19. EXHIBITS 98 SIGNATURES 100 INDEX TO EROS INTERNATIONAL’S CONSOLIDATED FINANCIAL STATEMENTS F-1 iii eps6294.htm 6294 07/08/2015 10:54 AM 4 of 150 CONVENTIONS USED IN THIS ANNUAL REPORT Unless otherwise indicated or required by the context, as used in this annual report, the terms “Eros,” “we,” “us,” “our” and the “Company” refer to Eros International Plc and all its subsidiaries that are consolidated under International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board. Our fiscal year ends on March 31 of each year. When we refer to a fiscal year, such as fiscal 2015 or FY 2015, we are referring to the fiscal year ended on March 31 of that year. The “Founders Group” refers to Beech Investments Limited, Olympus Foundation, Arjan Lulla, Kishore Lulla and Vijay Ahuja. “$” and “dollar” refer to U.S. dollars. “High budget” films refer to Hindi films with direct production costs in excess of $8.5 million and Tamil as well as Telugu films with direct production costs in excess of $7.0 million, in each case translated at the historical average exchange rate for the applicable fiscal year.