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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 04-08-2026   11:00:00
End date and time of board meeting 04-08-2026   12:15:00
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 is no default in payment of interest on loans 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 20,825.00 20,825.00
Other income 354.00 354.00
Total income 21,179.00 21,179.00
2 Expenses
(a) Cost of materials consumed 3,843.00 3,843.00
(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 2,023.00 2,023.00
(e) Finance costs 151.00 151.00
(f) Depreciation, depletion and amortisation expense 2,221.00 2,221.00
(f) Other Expenses
1 Advertisement and sales promotion 1,892.00 1,892.00
2 Royalty expense 1,748.00 1,748.00
3 Other expenses 2,268.00 2,268.00
Total other expenses 5,908.00 5,908.00
Total expenses 14,146.00 14,146.00
3 Total profit before exceptional items and tax 7,033.00 7,033.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,033.00 7,033.00
6 Tax expense
7 Current tax 1,763.00 1,763.00
8 Deferred tax 10.00 10.00
9 Total tax expenses 1,773.00 1,773.00
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 5,260.00 5,260.00
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 5,260.00 5,260.00
17 Other comprehensive income net of taxes 1,083.00 1,083.00
18 Total Comprehensive Income for the period 6,343.00 6,343.00
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 2.74 2.74
Diluted earnings (loss) per share from continuing operations 2.74 2.74
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 2.74 2.74
Diluted earnings (loss) per share from continuing and discontinued operations 2.74 2.74
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 ended 30 June 2026 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 4 August 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 review report on the standalone financial results for the three months ended 30 June 2026. 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 30 June 2026. These shares have now been adjusted on account of sub-division of share done by Company. 3) (i) The Company's current business activities are being disclosed under three separate operating segments, e.g. (a) Music, (b) Video and (c) Events. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other unallocable expenditure net of unallocable income mainly includes interest income, expenses on common services not directly identifiable to individual segments and corporate expenses. Segment Assets and Segment Liabilities are as at 30 June 2026, 31 March 2026 and 30 June 2025. Unallocable corporate assets less unallocable corporate liabilities mainly represent investment of surplus funds and cash and bank balances. (ii) Provision of Rs. 987 lakhs has been written back during the quarter and year ended 31 March 2026 based on management's best estimate in the normal course of business. 4) During the quarter ended 30 June 2025, the Company had acquired 4,111 shares in Pocket Aces Pictures Private Limited (PAPPL) against commitment from the remaining shareholders resulting in increase in shareholding in PAPPL to 90.93%. Subsequent to the quarter end, on 24 July 2026, the Company has further acquired 35,635 shares in PAPPL, resulting in an increase in its shareholding in PAPPL from 90.93% to 95.76%. 5) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment published Rules and FAQs to enable assessment of the financial impact due to these changes in regulations.The Company has assessed and disclosed the incremental impact of Rs. 155 lakhs and Rs. 853 lakhs for the quarter and year ended 31 March 2026 respectively, as an Exceptional item in these standalone financial results for the previous year ended 31 March 2026. 6) The Company adopted Revaluation model for land at time of transition to IndAS. Accordingly, Company’s land has been revalued during the current quarter by registered independent valuer using market approach. The resultant incremental value amounting to Rs. 1,263 Lakhs has been shown under Other Comprehensive Income. The corresponding tax impact has also been charged through Other Comprehensive Income. 7) The figures for the three months ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the end of third quarter of the relevant financial year. The year to date figures up to the end of third quarter of the relevant financial year were subject to Limited Review. 8) For more details on Results, visit Investor Relations section of our website at http://www.saregama.com and Financial Results under Corporates section of www.nseindia.com and www.bseindia.com.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 18,404.00 18,404.00
2 Video 1,477.00 1,477.00
3 Events 0.00944 0.00944
Total Segment Revenue 20,825.00 20,825.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 20,825.00 20,825.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Music 9,610.00 9,610.00
2 Video (291.00) (291.00)
3 Events (343.00) (343.00)
Total Profit before tax 8,976.00 8,976.00
i. Finance cost 151.00 151.00
ii. Other Unallocable Expenditure net off Unallocable income 1,792.00 1,792.00
Profit before tax 7,033.00 7,033.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Music 1,14,421.00 1,14,421.00
2 Video 20,530.00 20,530.00
3 Events 6,335.00 6,335.00
Total Segment Asset 1,41,286.00 1,41,286.00
Un-allocable Assets 88,830.00 88,830.00
Net Segment Asset 2,30,116.00 2,30,116.00
4 Segment Liabilities
Segment Liabilities
1 Music 33,970.00 33,970.00
2 Video 901.00 901.00
3 Events 816.00 816.00
Total Segment Liabilities 35,687.00 35,687.00
Un-allocable Liabilities 18,919.00 18,919.00
Net Segment Liabilities 54,606.00 54,606.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 1,263.00 1,263.00
Total Amount of items that will not be reclassified to profit and loss 1,263.00
2 Income tax relating to items that will not be reclassified to profit or loss 180.00 180.00
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 1,083.00 1,083.00





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 30-06-2026
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 0.00 658.72 0.00


Signatory Details

Name of signatory Vikram Mehra
Designation of person Managing Director
Place Kolkata
Date 04-08-2026