| # | Theatre ▲ | Location | District | Action |
|---|---|---|---|---|
| 161 | Little Deva Theatre | - | ||
| 162 | Little Rose Theatre | Calicut | Kozhikode | |
| 163 | Lubhana Theatre | Malappuram | Malappuram | |
| 164 | Lucky Theatre | Ernakulam | ||
| 165 | M Cinema | Ernakulam | ||
| 166 | Madhurya Theatre | - | ||
| 167 | Magnus Movies(L.M) | - | ||
| 168 | Maharani Theatre | Kottayam | Kottayam | |
| 169 | Mahaveer Theatre | Wayanad | ||
| 170 | Majestic Theatre | Ernakulam | Ernakulam | |
| 171 | Mallika Plex | Malappuram | ||
| 172 | Mallika Plex | Calicut | Kozhikode | |
| 173 | Mallikaplex | Malappuram | ||
| 174 | Mars Cinema | Malappuram | ||
| 175 | Maruthy Theatre | Wayanad | Wayanad | |
| 176 | Matha Theatre | Ernakulam | Ernakulam | |
| 177 | Melam Theatre[L.M] | Palakkad | Palakkad | |
| 178 | Metro Theatre | Kottayam | Kottayam | |
| 179 | Minerva Theatre | Kollam | Kollam | |
| 180 | Mint Cinemas | Wayanad |