| # | Theatre ▲ | Location | District | Action |
|---|---|---|---|---|
| 301 | UGM Cinemas | Kottayam | ||
| 302 | United Film Exhibitors[L.M] | Palakkad | Palakkad | |
| 303 | Universal Theatre | Kottayam | ||
| 304 | Upasana Theatre | Pathanamthitta | Pathanamthitta | |
| 305 | V Cinema | - | ||
| 306 | Vaishaka Cine House | - | ||
| 307 | Vallakkalil Theatre | Alappuzha | Alappuzha | |
| 308 | Vanitha Movie House | Edappally | Ernakulam | |
| 309 | Varna Theatre | Wayanad | ||
| 310 | Varsha Movies House | Kollam | Kollam | |
| 311 | Varsha Royal Suit | Kollam | ||
| 312 | Varsha Theatre | Kozhikode | ||
| 313 | Veena Theatre(L.M) | Thrissur | Thrissur | |
| 314 | Velvet View Cinema | Kottayam | ||
| 315 | Vettukkattil Cinema | Ernakulam | ||
| 316 | Vimala Theatre | Thiruvananthapuram | ||
| 317 | Vineetha Movie House | Ernakulam | Ernakulam | |
| 318 | Vismaya Cine Magix | Malappuram | Malappuram | |
| 319 | Vrindavan Theatre | Palakkad | Palakkad | |
| 320 | We Cinema | Wayanad |