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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 26,038.00 69,718.00
Other income 742.00 3,312.00
Total income 26,780.00 73,030.00
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 2,730.00 8,201.00
(e) Finance costs 127.00 338.00
(f) Depreciation, depletion and amortisation expense 2,139.00 5,789.00
(f) Other Expenses
1 Operational cost 8,013.00 23,484.00
2 Advertisement and sales promotion 2,294.00 4,980.00
3 Royalty expense 1,798.00 5,216.00
4 Other expenses 2,029.00 6,257.00
Total other expenses 14,134.00 39,937.00
Total expenses 19,130.00 54,265.00
3 Total profit before exceptional items and tax 7,650.00 18,765.00
4 Exceptional items (698.00) (698.00)
5 Total profit before tax 6,952.00 18,067.00
6 Tax expense
7 Current tax 1,601.00 4,294.00
8 Deferred tax 227.00 615.00
9 Total tax expenses 1,828.00 4,909.00
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 5,124.00 13,158.00
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 5,124.00 13,158.00
17 Other comprehensive income net of taxes (14.00) (8.00)
18 Total Comprehensive Income for the period 5,110.00 13,150.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,126.00 13,168.00
Total profit or loss, attributable to non-controlling interests (2.00) (10.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,116.00 13,155.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (6.00) (5.00)
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 2.67 6.85
Diluted earnings (loss) per share from continuing operations 2.67 6.84
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 2.67 6.85
Diluted earnings (loss) per share from continuing and discontinued operations 2.67 6.84
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 consolidated financial results for the three months ended 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 03 February 2026. These consolidated 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 Group who have issued an unmodified review report on the consolidated financial results for the three months and nine months ended 31 December 2025. 2.The Consolidated financial results are prepared in accordance with the principles and procedures as set out in Ind AS 110, notified by Ministry of Corporate Affairs. The consolidated financial results of the Company include its seven subsidiaries (including two step-down subsidiary), i.e. Saregama Limited (formerly known as Saregama Plc.), RPG Global Music Limited, Saregama FZE, Kolkata Metro Networks Limited, Pocket Aces Pictures Private Limited, Saregama Inc. (Step-down subsidiary of Saregama India Limited) and Finnet Media Private Limited (Step-down subsidiary of Pocket Aces Pictures Private Limited) (hereinafter referred as Group) combined on a line-by-line basis by adding together the book values of like items of assets, liabilities, income and expenses eliminating intra-company balances and transactions and resulting unrealised gains/losses. The Consolidated financial results are prepared applying uniform accounting policies. The Group has one joint venture i.e. Saregama Regency Optimedia Private Limited, which is under liquidation with effect from 19 September 2016. Accordingly, this entity has not been consolidated by the Group. 3. Rest of the notes as given 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Music 17,969.00 48,309.00
2 Artist Management 3,979.00 8,841.00
3 Video 1,870.00 7,616.00
4 Events 2,220.00 4,952.00
Total Segment Revenue 26,038.00 69,718.00
Less: Inter segment revenue
Revenue from operations 26,038.00 69,718.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Music 8,393.00 23,611.00
2 Artist Management 446.00 828.00
3 Video 32.00 (479.00)
4 Events 568.00 135.00
Total Profit before tax 9,439.00 24,095.00
i. Finance cost 126.00 337.00
ii. Other Unallocable Expenditure net off Unallocable income 1,663.00 4,993.00
Profit before tax 7,650.00 18,765.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Music 1,02,663.00 1,02,663.00
2 Artist Management 4,515.00 4,515.00
3 Video 23,473.00 23,473.00
4 Events 1,568.00 1,568.00
Total Segment Asset 1,32,219.00 1,32,219.00
Un-allocable Assets 96,348.00 96,348.00
Net Segment Asset 2,28,567.00 2,28,567.00
4 Segment Liabilities
Segment Liabilities
1 Music 35,660.00 35,660.00
2 Artist Management 3,841.00 3,841.00
3 Video 2,636.00 2,636.00
4 Events 1,967.00 1,967.00
Total Segment Liabilities 44,104.00 44,104.00
Un-allocable Liabilities 22,406.00 22,406.00
Net Segment Liabilities 66,510.00 66,510.00
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 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 (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
1 Items that will be reclassified to profit or loss (13.00) 19.00
Total Amount of items that will be reclassified to profit and loss (13.00) 19.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (14.00) (8.00)