Integrated Filing — IndAS
General information about company
| 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 |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
19-10-2026 |
| 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 |
26-10-2026 16:50:00 |
| End date and time of board meeting |
26-10-2026 18:18:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
80,315.00 |
1,23,192.00 |
|
Other income |
1,371.00 |
2,249.00 |
|
Total income |
81,686.00 |
1,25,441.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
323.00 |
749.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
49.00 |
58.00 |
| (d) |
Employee benefit expense |
8,521.00 |
16,548.00 |
| (e) |
Finance costs |
380.00 |
736.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,356.00 |
12,127.00 |
| (f) |
Other Expenses |
| 1 |
Content, event and web server |
6,675.00 |
13,006.00 |
| 2 |
Advertising and business promotion |
41,707.00 |
56,978.00 |
| 3 |
Commission |
5,014.00 |
9,295.00 |
| 4 |
Impairment expenses |
668.00 |
2,849.00 |
| 5 |
Other Expenses |
6,069.00 |
9,953.00 |
|
Total other expenses |
60,133.00 |
92,081.00 |
|
Total expenses |
76,762.00 |
1,22,299.00 |
| 3 |
Total profit before exceptional items and tax |
4,924.00 |
3,142.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,924.00 |
3,142.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(177.00) |
362.00 |
| 8 |
Deferred tax |
(781.00) |
(1,096.00) |
| 9 |
Total tax expenses |
(958.00) |
(734.00) |
| 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 |
5,882.00 |
3,876.00 |
| 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 |
(2,346.00) |
(8,587.00) |
| 16 |
Total profit (loss) for period |
3,536.00 |
(4,711.00) |
| 17 |
Other comprehensive income net of taxes |
123.00 |
470.00 |
| 18 |
Total Comprehensive Income for the period |
3,659.00 |
(4,241.00) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,628.00 |
(4,364.00) |
|
Total profit or loss, attributable to non-controlling interests |
(92.00) |
(347.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,567.00 |
(3,988.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
92.00 |
(253.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
7,694.00 |
7,694.00 |
|
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 |
0.95 |
-1.16 |
|
Diluted earnings (loss) per share from continuing operations |
0.95 |
-1.16 |
| 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 |
0.95 |
-1.16 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.95 |
-1.16 |
| 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 |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
17,601.00 |
|
Capital work-in-progress |
45.00 |
|
Investment property |
0.00 |
|
Goodwill |
3,12,055.00 |
|
Other intangible assets |
1,04,210.00 |
|
Intangible assets under development |
6,080.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
1,19,979.00 |
|
Non-current financial assets |
|
|
Non-current investments |
31,075.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
13.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
2,324.00 |
|
Total of other non-current financial assets |
2,324.00 |
|
Total non-current financial assets |
33,412.00 |
|
Deferred tax assets (net) |
3,529.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
320.00 |
| 2 |
Income tax assets (net) |
2,447.00 |
|
Total of other non-current assets |
2,767.00 |
|
Total non-current assets |
5,99,678.00 |
| 2 |
Current assets |
|
|
Inventories |
285.00 |
|
Current financial asset |
|
|
Current investments |
8,280.00 |
|
Trade receivables, current |
51,158.00 |
|
Cash and cash equivalents |
39,879.00 |
|
Bank balance other than cash and cash equivalents |
3,077.00 |
|
Loans, current |
43.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,426.00 |
|
Total current financial assets |
1,03,863.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
25,688.00 |
|
Total of other current assets |
25,688.00 |
|
Total current assets |
1,29,836.00 |
| 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 |
7,29,514.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
7,694.00 |
|
Other equity |
3,75,462.00 |
|
Total equity attributable to owners of parent |
3,83,156.00 |
|
Non controlling interest |
7,407.00 |
|
Total equity |
3,90,563.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
4,880.00 |
|
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 |
|
| 1 |
Lease liabilities |
10,224.00 |
| 2 |
Other non-current financial liabilities |
2,116.00 |
|
Total of other non-current financial liabilities |
12,340.00 |
|
Total non-current financial liabilities |
17,220.00 |
|
Provisions, non-current |
1,073.00 |
|
Deferred tax liabilities (net) |
12,865.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
31,158.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,767.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
50.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
51,298.00 |
|
Total Trade payable |
51,348.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
3,104.00 |
| 2 |
Other current financial liabilities |
2,31,259.00 |
|
Total of other current financial liabilities |
2,34,363.00 |
|
Total current financial liabilities |
2,89,478.00 |
|
Other current liabilities |
17,365.00 |
| 1 |
Other current liabilities |
17,365.00 |
|
Total of other current liabilities |
17,365.00 |
|
Provisions, current |
481.00 |
|
Current tax liabilities (Net) |
469.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
3,07,793.00 |
| 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 |
3,38,951.00 |
|
Total equity and liabilites |
7,29,514.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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) |
| 1 |
Gaming |
65,638.00 |
93,136.00 |
| 2 |
eSports |
2,279.00 |
5,058.00 |
| 3 |
Ad tech |
12,398.00 |
25,006.00 |
|
Total Segment Revenue |
80,315.00 |
1,23,200.00 |
|
Less: Inter segment revenue |
0.00 |
8.00 |
|
Revenue from operations |
80,315.00 |
1,23,192.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Gaming |
5,883.00 |
6,659.00 |
| 2 |
eSports |
(259.00) |
(305.00) |
| 3 |
Ad tech |
(482.00) |
(661.00) |
|
Total Profit before tax |
5,142.00 |
5,693.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,564.00 |
11,138.00 |
|
Profit before tax |
2,578.00 |
(5,445.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Gaming |
4,56,681.00 |
4,56,681.00 |
| 2 |
eSports |
1,29,760.00 |
1,29,760.00 |
| 3 |
Ad tech |
46,253.00 |
46,253.00 |
|
Total Segment Asset |
6,32,694.00 |
6,32,694.00 |
|
Un-allocable Assets |
96,820.00 |
96,820.00 |
|
Net Segment Asset |
7,29,514.00 |
7,29,514.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Gaming |
76,430.00 |
76,430.00 |
| 2 |
eSports |
1,725.00 |
1,725.00 |
| 3 |
Ad tech |
29,509.00 |
29,509.00 |
|
Total Segment Liabilities |
1,07,664.00 |
1,07,664.00 |
|
Un-allocable Liabilities |
2,31,287.00 |
2,31,287.00 |
|
Net Segment Liabilities |
3,38,951.00 |
3,38,951.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Items that will not be reclassified to profit and loss (net of taxes) |
10.00 |
(10.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
10.00 |
(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 be reclassified to profit and loss (net of taxes) |
1.00 |
13.00 |
| 2 |
Exchange differences upon translation of foreign operations (net of taxes) |
112.00 |
467.00 |
|
Total Amount of items that will be reclassified to profit and loss |
113.00 |
480.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
123.00 |
470.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| 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 |
3,142.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
736.00 |
|
Adjustments for decrease (increase) in inventories |
58.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
13,436.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(6,497.00) |
|
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 |
(315.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(19,677.00) |
|
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 |
12,127.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
2,849.00 |
|
Adjustments for provisions, current |
(192.00) |
|
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 |
372.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
211.00 |
|
Adjustments for share-based payments |
275.00 |
|
Adjustments for fair value losses (gains) |
(495.00) |
|
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 |
(602.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,864.00 |
|
Net cash flows from (used in)
operations |
5,006.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
750.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
4,256.00 |
|
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 |
51,554.00 |
|
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 |
17.00 |
|
Purchase of property, plant and equipment |
7,666.00 |
|
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 |
2,592.00 |
|
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 |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
45,000.00 |
|
Net cash flows from (used in)
investing activities |
(16,795.00) |
|
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 |
39,548.00 |
|
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 |
2,505.00 |
|
Payments of lease liabilities |
1,938.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
35,105.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
22,566.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(150.00) |
|
Net increase (decrease) in cash
and cash equivalents |
22,416.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
17,463.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
39,879.00 |