Integrated Filing — IndAS



General information about company

Scrip Code 544679
NSE Symbol AMAGI
MSEI Symbol NOTLISTED
ISIN INE121R01077
Name of company AMAGI MEDIA LABS 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 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 Single segment
Description of single segment Single segment
Start date and time of board meeting 13-08-2026   09:00:00
End date and time of board meeting 13-08-2026   10:35:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 43,687.80 43,687.80
Other income 1,758.60 1,758.60
Total income 45,446.40 45,446.40
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 120.70 120.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (120.70) (120.70)
(d) Employee benefit expense 20,635.30 20,635.30
(e) Finance costs 113.70 113.70
(f) Depreciation, depletion and amortisation expense 588.60 588.60
(f) Other Expenses
1 Technology costs 14,089.70 14,089.70
2 Legal and professional charges 1,410.20 1,410.20
3 Membership and subscription 1,243.10 1,243.10
4 Marketing and sales promotion 992.70 992.70
5 Travel and conveyance 976.70 976.70
6 Loss allowance for trade receivables (net of bad debts written off) 793.90 793.90
7 Repairs and maintenance 114.20 114.20
8 Rates and taxes 110.00 110.00
9 Rent 101.10 101.10
10 Others 236.50 236.50
Total other expenses 20,068.10 20,068.10
Total expenses 41,405.70 41,405.70
3 Total profit before exceptional items and tax 4,040.70 4,040.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,040.70 4,040.70
6 Tax expense
7 Current tax 585.00 585.00
8 Deferred tax 65.20 65.20
9 Total tax expenses 650.20 650.20
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 3,390.50 3,390.50
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 3,390.50 3,390.50
17 Other comprehensive income net of taxes 613.80 613.80
18 Total Comprehensive Income for the period 4,004.30 4,004.30
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 10,817.00 10,817.00
Face value of equity share capital 5 5
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 1.49 1.49
Diluted earnings (loss) per share from continuing operations 1.49 1.49
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 1.49 1.49
Diluted earnings (loss) per share from continuing and discontinued operations 1.49 1.49
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) Notes to Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 1. The Unaudited Consolidated Financial Results of Amagi Media Labs Limited (formerly Amagi Media Labs Private Limited (the Holding Company) together with its subsidiaries and controlled trust (collectively the Group) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, as amended, read with the Companies (Indian Accounting Standards Rules), 2015, as amended and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 ('SEBI LODR'), as amended (Listing Regulations). These Unaudited Consolidated Financial Results have been reviewed by the Audit Committee at its meeting held on August 12, 2026 and approved by the Board of Directors of the Holding Company at its meeting held on August 13, 2026. 2. The figures for the quarter ended March 31, 2026 are the derived balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and unaudited figures for the nine months period ended December 31, 2025, which were subjected to a limited review by the statutory auditors. The unaudited consolidated financial results for the quarter ended June 30, 2025 have been compiled by the management and approved by the Board of Directors of the Holding Company, which have not been subjected to audit or limited review by the statutory auditors. 3. During the quarter and year ended March 31, 2026, the Holding Company completed its Initial Public Offering (IPO) of 49,546,221 equity shares of nominal value of Rs. 5 each at an issue price of Rs. 361 per share (including securities premium of Rs. 356 per share). The issue comprised of a fresh issue of 22,603,878 equity shares aggregating to Rs. 8,160.00 million and an offer for sale of 26,942,343 equity shares by selling shareholders aggregating to Rs. 9,726.19 million. The Holding Company's equity shares were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on January 21, 2026. 4. During the year ended March 31, 2026, the Holding Company, pursuant to a circular resolution dated July 15, 2025, converted 3,804 Series D1 Compulsorily Convertible Preference Shares (CCPS) of nominal value Rs. 100 each into equity shares of nominal value Rs. 5 each, in the conversion ratio of 1:72, in accordance with the terms of issue. The equity shares so issued rank pari passu with the existing equity shares of the Holding Company. Further, on November 21, 2025 the Board of Directors of the Holding Company approved conversion of 12,430,901 (all outstanding) Compulsorily Convertible Preference Shares into 159,300,958 Equity Shares of the Holding Company. 5. The Board of Directors of Argoid Analytics Private Limited, a subsidiary, at its meeting held on November 17, 2025 has approved the liquidation of this subsidiary. 6. On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), which, among other changes, introduced a harmonised definition of wages impacting the computation of employee benefit obligations such as gratuity and compensated absences. Based on the available information and the guidance issued by the Institute of Chartered Accountants of India, the Group assessed the impact of these changes and recognised an incremental past service cost of Rs. 76.24 million under employee benefits expense for the year ended March 31, 2026. The Group continues to monitor regulatory developments and related guidance and will evaluate the impact of any further clarifications or amendments on employee benefit obligations in the period in which they become applicable. 7. The Holding Company has significant unabsorbed depreciation and carried forward losses and has also incurred tax losses during the year ended March 31, 2026. Considering uncertainty that sufficient taxable profits will be available with the Holding Company in the foreseeable future against which such deferred tax assets can be realised, no deferred tax assets have been recognised by the Holding Company in its standalone financial results as at and for the quarter ended June 30, 2026, in accordance with Ind AS 12. 8. The Group is engaged in the business of providing media technologies and related services which represents single reportable segment as per Ind AS 108, and hence no separate disclosures are required for segments.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement (losses)/gains on defined benefit plan (298.60) (298.60)
Total Amount of items that will not be reclassified to profit and loss (298.60)
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 Exchange differences on translating the financial statements of foreign operations 912.40 912.40
Total Amount of items that will be reclassified to profit and loss 912.40
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 613.80 613.80