| Scrip Code | 543280 |
|---|---|
| NSE Symbol | NAZARA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE418L01047 |
| Name of company | NAZARA TECHNOLOGIES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-11-2025 16:15:00 |
| End date and time of board meeting | 12-11-2025 16:55:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 52,646.00 | 1,02,523.00 | |
| Other income | 1,10,446.00 | 1,18,156.00 | |
| Total income | 1,63,092.00 | 2,20,679.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 124.00 | 124.00 |
| (b) | Purchases of stock-in-trade | 1,137.00 | 2,291.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (300.00) | (373.00) |
| (d) | Employee benefit expense | 7,791.00 | 17,225.00 |
| (e) | Finance costs | 677.00 | 1,192.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,082.00 | 12,534.00 |
| (f) | Other Expenses | ||
| 1 | Content, event and web server | 16,046.00 | 28,383.00 |
| 2 | Advertising and business promotion | 11,644.00 | 24,119.00 |
| 3 | Commission | 5,088.00 | 9,066.00 |
| 4 | Impairment expenses | 220.00 | 220.00 |
| 5 | Other expenses | 4,916.00 | 10,744.00 |
| Total other expenses | 37,914.00 | 72,532.00 | |
| Total expenses | 53,425.00 | 1,05,525.00 | |
| 3 | Total profit before exceptional items and tax | 1,09,667.00 | 1,15,154.00 |
| 4 | Exceptional items | (91,470.00) | (91,470.00) |
| 5 | Total profit before tax | 18,197.00 | 23,684.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 454.00 | 1,806.00 |
| 8 | Deferred tax | (1,232.00) | (3,164.00) |
| 9 | Total tax expenses | (778.00) | (1,358.00) |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 18,975.00 | 25,042.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 1,492.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 1,492.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (22,368.00) | (24,793.00) |
| 16 | Total profit (loss) for period | (3,393.00) | 1,741.00 |
| 17 | Other comprehensive income net of taxes | 2,938.00 | 5,840.00 |
| 18 | Total Comprehensive Income for the period | (455.00) | 7,581.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (2,935.00) | 2,411.00 | |
| Total profit or loss, attributable to non-controlling interests | (458.00) | (2,162.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (786.00) | 8,471.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 331.00 | (890.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,410.00 | 7,410.00 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | -0.84 | 0.67 | |
| Diluted earnings (loss) per share from continuing operations | -0.84 | 0.67 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | -0.01 | 0.41 | |
| Diluted earnings (loss) per share from discontinued operations | -0.01 | 0.41 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.85 | 1.08 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.85 | 1.08 | |
| 24 | Debt equity ratio | 0.00 | 0.00 |
| 25 | Debt service coverage ratio | 0.00 | 0.00 |
| 26 | Interest service coverage ratio | 0.00 | 0.00 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes are as per Reg 33 of SEBI LODR 2015 pdf |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 4,814.00 | |
| Capital work-in-progress | 35.00 | |
| Investment property | 0.00 | |
| Goodwill | 64,104.00 | |
| Other intangible assets | 67,533.00 | |
| Intangible assets under development | 1,648.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 1,33,788.00 | |
| Non-current financial assets | ||
| Non-current investments | 22,125.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 14.00 | |
| Other non-current financial assets | 2,354.00 | |
| Total non-current financial assets | 24,493.00 | |
| Deferred tax assets (net) | 4,062.00 | |
| Other non-current assets | 2,602.00 | |
| Total non-current assets | 3,03,079.00 | |
| 2 | Current assets | |
| Inventories | 334.00 | |
| Current financial asset | ||
| Current investments | 51,880.00 | |
| Trade receivables, current | 32,836.00 | |
| Cash and cash equivalents | 15,060.00 | |
| Bank balance other than cash and cash equivalents | 7,763.00 | |
| Loans, current | 62.00 | |
| Other current financial assets | 2,130.00 | |
| Total current financial assets | 1,09,731.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 12,821.00 | |
| Total current assets | 1,22,886.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 4,25,965.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,410.00 | |
| Other equity | 3,32,085.00 | |
| Total equity attributable to owners of parent | 3,39,495.00 | |
| Non controlling interest | 7,708.00 | |
| Total equity | 3,47,203.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 4,812.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 7,496.00 | |
| Total non-current financial liabilities | 12,308.00 | |
| Provisions, non-current | 722.00 | |
| Deferred tax liabilities (net) | 8,699.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 21,729.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,673.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 258.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 31,581.00 | |
| Total Trade payable | 31,839.00 | |
| Other current financial liabilities | 12,561.00 | |
| Total current financial liabilities | 48,073.00 | |
| Other current liabilities | 7,983.00 | |
| Provisions, current | 347.00 | |
| Current tax liabilities (Net) | 630.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 57,033.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 78,762.00 | |
| Total equity and liabilites | 4,25,965.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | (a) Gaming | 29,588.00 | 53,680.00 | ||||
| 2 | (b) eSports | 8,734.00 | 24,148.00 | ||||
| 3 | (c) Ad tech | 14,379.00 | 24,985.00 | ||||
| Total Segment Revenue | 52,701.00 | 1,02,813.00 | |||||
| Less: Inter segment revenue | 55.00 | 290.00 | |||||
| Revenue from operations | 52,646.00 | 1,02,523.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | (a) Gaming | 1,623.00 | 3,433.00 | ||||
| 2 | (b) eSports | (761.00) | (3,196.00) | ||||
| 3 | (c) Ad tech | (98.00) | (665.00) | ||||
| Total Profit before tax | 764.00 | (428.00) | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 4,935.00 | 681.00 | |||||
| Profit before tax | (4,171.00) | (1,109.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | (a) Gaming | 1,20,500.00 | 1,20,500.00 | ||||
| 2 | (b) eSports | 1,35,447.00 | 1,35,447.00 | ||||
| 3 | (c) Ad tech | 45,801.00 | 45,801.00 | ||||
| Total Segment Asset | 3,01,748.00 | 3,01,748.00 | |||||
| Un-allocable Assets | 1,24,217.00 | 1,24,217.00 | |||||
| Net Segment Asset | 4,25,965.00 | 4,25,965.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | (a) Gaming | 32,249.00 | 32,249.00 | ||||
| 2 | (b) eSports | 2,010.00 | 2,010.00 | ||||
| 3 | (c) Ad tech | 28,305.00 | 28,305.00 | ||||
| Total Segment Liabilities | 62,564.00 | 62,564.00 | |||||
| Un-allocable Liabilities | 16,198.00 | 16,198.00 | |||||
| Net Segment Liabilities | 78,762.00 | 78,762.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Item that will be reclassified to profit and loss (net of taxes) | 300000 | 1000000 |
| Total Amount of items that will not be reclassified to profit and loss | 3.00 | 10.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit and loss (net of taxes) | 2000000 | 1700000 |
| 2 | Exchange differences upon translation of foreign operations (net of taxes) | 291500000 | 581300000 |
| Total Amount of items that will be reclassified to profit and loss | 2,935.00 | 5,830.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 2,938.00 | 5,840.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 23,684.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,192.00 | |||||
| Adjustments for decrease (increase) in inventories | (358.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 6,711.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 1,679.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (13,731.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 12,534.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 91,690.00 | |||||
| Adjustments for provisions, current | (36.00) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 532.00 | |||||
| Adjustments for share-based payments | 47.00 | |||||
| Adjustments for fair value losses (gains) | (79.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (1,16,631.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (17,514.00) | |||||
| Net cash flows from (used in) operations | 6,170.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,335.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 3,835.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 19,544.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 9.00 | |||||
| Purchase of property, plant and equipment | 5,513.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 652.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (23,366.00) | |||||
| Net cash flows from (used in) investing activities | (47,762.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 49,500.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 12,685.00 | |||||
| Payments of lease liabilities | 1,876.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 577.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 995.00 | |||||
| Net cash flows from (used in) financing activities | 35,357.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (8,570.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (6,255.00) | |||||
| Net increase (decrease) in cash and cash equivalents | (14,825.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 29,885.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 15,060.00 | |||||