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 Consolidated
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



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 Consolidated
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 2067700000
Other income 142300000
Total income 2210000000
2 Expenses
(a) Cost of materials consumed 0
(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 251300000
(e) Finance costs 9800000
(f) Depreciation, depletion and amortisation expense 174900000
(f) Other Expenses
1 Operational cost 747600000 747600000
2 Advertisement and sales promotion 146600000 146600000
3 Royalty expense 152400000 152400000
4 Other expenses 216900000 216900000
Total other expenses 1263500000
Total expenses 1699500000
3 Total profit before exceptional items and tax 510500000
4 Exceptional items 0
5 Total profit before tax 510500000
6 Tax expense
7 Current tax 148800000
8 Deferred tax -3400000
9 Total tax expenses 145400000
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 365100000
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 365100000
17 Other comprehensive income net of taxes -800000
18 Total Comprehensive Income for the period 364300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 366600000
Total profit or loss, attributable to non-controlling interests -1500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 365500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1200000
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 1.9
Diluted earnings (loss) per share from continuing operations 1.9
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 1.9
Diluted earnings (loss) per share from continuing and discontinued operations 1.9
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Music 1432800000 1432800000
2 Artist Management 227400000 227400000
3 Video 356500000 356500000
4 Events 51000000 51000000
Total Segment Revenue 2067700000
Less: Inter segment revenue 0 0
Revenue from operations 2067700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Music 746600000 746600000
2 Artist Management 15800000 15800000
3 Video -64800000 -64800000
4 Events -28100000 -28100000
Total Profit before tax 669500000
i. Finance cost 9800000 9800000
ii. Other Unallocable Expenditure net off Unallocable income 149200000 149200000
Profit before tax 510500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Music 9410700000 9410700000
2 Artist Management 276900000 276900000
3 Video 2543200000 2543200000
4 Events 163000000 163000000
Total Segment Asset 12393800000 12393800000
Un-allocable Assets 8938600000 8938600000
Net Segment Asset 21332400000 21332400000
4 Segment Liabilities
Segment Liabilities
1 Music 2656700000 2656700000
2 Artist Management 224000000 224000000
3 Video 333400000 333400000
4 Events 137000000 137000000
Total Segment Liabilities 3351100000 3351100000
Un-allocable Liabilities 1783200000 1783200000
Net Segment Liabilities 5134300000 5134300000
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 Consolidated
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
1 Items that will be reclassified to profit or loss 400000 400000
Total Amount of items that will be reclassified to profit and loss 400000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -800000