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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-02-2026   13:00:00
End date and time of board meeting 03-02-2026   13:45:00
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 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 21,030.00 58,237.00
Other income 695.00 3,141.00
Total income 21,725.00 61,378.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,062.00 6,365.00
(e) Finance costs 48.00 159.00
(f) Depreciation, depletion and amortisation expense 2,006.00 5,416.00
(f) Other Expenses
1 Operational Cost 3,651.00 13,907.00
2 Advertisement and Sales Promotion 2,568.00 5,188.00
3 Royalty Expenses 1,800.00 5,218.00
4 Other Expesnes 1,807.00 5,553.00
Total other expenses 9,826.00 29,866.00
Total expenses 13,942.00 41,806.00
3 Total profit before exceptional items and tax 7,783.00 19,572.00
4 Exceptional items (698.00) (698.00)
5 Total profit before tax 7,085.00 18,874.00
6 Tax expense
7 Current tax 1,571.00 4,185.00
8 Deferred tax 229.00 617.00
9 Total tax expenses 1,800.00 4,802.00
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 5,285.00 14,072.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,285.00 14,072.00
17 Other comprehensive income net of taxes (1.00) (27.00)
18 Total Comprehensive Income for the period 5,284.00 14,045.00
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 1,928.00 1,928.00
Face value of equity share capital 1 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 2.75 7.32
Diluted earnings (loss) per share from continuing operations 2.75 7.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.75 7.32
Diluted earnings (loss) per share from continuing and discontinued operations 2.75 7.32
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above standalone financial results for the three months and nine months ended 31 December 2025 have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on 3 February 2026. These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as specified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and provisions of the Companies Act, 2013. These results have been subjected to limited review by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone financial results for the three months and nine months ended 31 December 2025. 2. Out of the 53,38,628 equity shares of Rs.10/- each issued for cash at a premium of Rs.35/- (issue price - Rs.45/-) pursuant to the Rights Issue in 2005, allotment of 5,290 equity shares of face value Rs.10/- each (relating to cases under litigation / pending clearance from concerned authorities) were in abeyance till 31 December 2025. These shares have now been adjusted on account of sub-division of share done by Company. 3. Rest of the Notes are provided in the signed Pdf.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Music 17,931.00 47,975.00
2 Video 1,457.00 6,109.00
3 Events 1,642.00 4,153.00
Total Segment Revenue 21,030.00 58,237.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 21,030.00 58,237.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Music 8,388.00 23,591.00
2 Video 193.00 (109.00)
3 Events 639.00 458.00
Total Profit before tax 9,220.00 23,940.00
i. Finance cost 48.00 159.00
ii. Other Unallocable Expenditure net off Unallocable income 1,389.00 4,209.00
Profit before tax 7,783.00 19,572.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Music 1,02,078.00 1,02,078.00
2 Video 21,415.00 21,415.00
3 Events 2,053.00 2,053.00
Total Segment Asset 1,25,546.00 1,25,546.00
Un-allocable Assets 92,769.00 92,769.00
Net Segment Asset 2,18,315.00 2,18,315.00
4 Segment Liabilities
Segment Liabilities
1 Music 35,618.00 35,618.00
2 Video 1,856.00 1,856.00
3 Events 1,644.00 1,644.00
Total Segment Liabilities 39,118.00 39,118.00
Un-allocable Liabilities 17,454.00 17,454.00
Net Segment Liabilities 56,572.00 56,572.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 (1.00) (36.00)
Total Amount of items that will not be reclassified to profit and loss (1.00) (36.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 (9.00)
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
5 Total Other comprehensive income (1.00) (27.00)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-11-2021
Amount Raised 750.00
Report filed for Quarter ended 31-12-2025
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 750.00 0.00 432.19 0.00


Signatory Details

Name of signatory Pankaj Mahesh Chaturvedi
Designation of person Chief Financial Officer
Place Kolkata
Date 03-02-2026