3B Films has approved its financial results for the quarter and financial year. The board plans to increase authorized share capital to 27 Cr and will acquire 99.99% of 3B Flexipacks for 26.03 Cr through a share swap, aiming for vertical integration in packaging. The company will also convert unsecured loans into 1.34 Cr equity shares at Rs. 20.39 each, launch a UAE subsidiary, and expand its business to include agro/food products. These changes, pending shareholder approval, are set for an Extra-Ordinary General Meeting.