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