Photon Kathaas is an Indian film production company led by director Gautham Menon. It was established in 2010 by Menon along with Venky Somasundaram and Reshma Ghatala, who since work as the co-promoters. Its name is derived from Gautham Menon's original company Photon Factory, which had previously co-produced several of Menon's films like Vettaiyadu Vilayadu and Kaakha Kaakha, its Telugu remake Gharshana and Pachaikili Muthucharam.
Photon Kathaas's first venture has been Menon's psychological thriller Nadunisi Naaygal, co-produced with R. S. Infotainment. The production house is currently involved in the making of films such as Veppam, Suseenthiran's Azhagarsamiyin Kudhirai and Ram's second directorial Thanga Meengal. Furthermore, an audio label named Photon Kathaas Music was launched as a division of the company, with newcomer Vijay Ebenezer's Kanden becoming their first release.
The film starts by showing a girl named Revathy (Nithya Menen) forwarding towards the beach and drowning herself in it.The film is then set 18 years back in a slum in Chennai. Balaji (Muthukumar)'s mother dies and his father Jothi (Shimmore), a drunkard, leaves him on the streets. He works hard and ensures a decent living for his younger brother Karthik (Nani) with the help of Revathy's father. Karthik, who studies in an engineering college, spends all his time with his friend Vishnu (Karthik Kumar), who is also brought up in the locality. Revathy in the neighbourhood loves Karthik. Revathy, Karthik and Vishnu are close friends. Vishnu also owns a mechanic shop but is not generating enough income. Vishnu's guardian pesters Vishnu to sell it and to look for a decent job which generates enough income to ensure finacial security for the forseeable future but Vishnu refuses as the shop is the only surviving memory of his late father.