Integrated Filing — IndAS



General information about company
Scrip Code 532163
NSE Symbol SAREGAMA
MSEI Symbol NOTLISTED
ISIN INE979A01025
Name of company SAREGAMA INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   11:00:00
End date and time of board meeting 31-Jul-2025   12:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are No loans outstanding as on Balance sheet date and no default in the payment of interest during the year.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1773500000
Other income 133800000
Total income 1907300000
2 Expenses
(a) Cost of materials consumed 515900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 193300000
(e) Finance costs 3700000
(f) Depreciation, depletion and amortisation expense 162800000
(f) Other Expenses
1 Advertisement and sales promotion 142800000 142800000
2 Royalty expense 152400000 152400000
3 Other expenses 196700000 196700000
Total other expenses 491900000
Total expenses 1367600000
3 Total profit before exceptional items and tax 539700000
4 Exceptional items 0
5 Total profit before tax 539700000
6 Tax expense
7 Current tax 140900000
8 Deferred tax -3400000
9 Total tax expenses 137500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 402200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 402200000
17 Other comprehensive income net of taxes -1200000
18 Total Comprehensive Income for the period 401000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 192800000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.09
Diluted earnings (loss) per share from continuing operations 2.09
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.09
Diluted earnings (loss) per share from continuing and discontinued operations 2.09
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Music 1418700000 1418700000
2 Video 308600000 308600000
3 Events 46200000 46200000
Total Segment Revenue 1773500000
Less: Inter segment revenue
Revenue from operations 1773500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Music 754500000 754500000
2 Video -52300000 -52300000
3 Events -28000000 -28000000
Total Profit before tax 674200000
i. Finance cost 3700000 3700000
ii. Other Unallocable Expenditure net off Unallocable income 130800000 130800000
Profit before tax 539700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Music 9374400000 9374400000
2 Video 2334200000 2334200000
3 Events 224900000 224900000
Total Segment Asset 11933500000 11933500000
Un-allocable Assets 8929000000 8929000000
Net Segment Asset 20862500000 20862500000
4 Segment Liabilities
Segment Liabilities
1 Music 2593900000 2593900000
2 Video 248000000 248000000
3 Events 195800000 195800000
Total Segment Liabilities 3037700000 3037700000
Un-allocable Liabilities 1709800000 1709800000
Net Segment Liabilities 4747500000 4747500000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -1600000 -1600000
Total Amount of items that will not be reclassified to profit and loss -1600000
2 Income tax relating to items that will not be reclassified to profit or loss -400000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1200000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-Nov-2021
Amount Raised 75000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To facilitate and meet its requirements of additional fund mainly for acquisition of content – music across multiple Indian languages, inorganic growth through acquisition to plug gaps in the content lineup and also for general corporate purpose including but not limited to pursuing new business opportunities, acquisitions, meeting the issue expenses etc. as stated in the Placement Document dated 10th November, 2021 None 75000000 0 36696000 0


Signatory Details
Name of signatory Pankaj Mahesh Chaturvedi
Designation of person Chief Financial Officer
Place Kolkata
Date 31-Jul-2025