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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   11:00:00
End date and time of board meeting	15-May-2025   12:40:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-15
Indicate Company website link for updated RPT policy of the Company	www.saregama.com
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2159300000	10092100000
	Other income	175200000	557200000
	Total income	2334500000	10649300000
2	Expenses
(a)	Cost of materials consumed	692300000	4264600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	196800000	844300000
(e)	Finance costs	1800000	9000000
(f)	Depreciation, depletion and amortisation expense	153900000	533500000
(f)	Other Expenses
1	Advertisement and sales promotion	195500000	880100000
2	Royalty expense	178000000	683100000
3	Other expenses	169800000	716600000
	Total other expenses	543300000	2279800000
	Total expenses	1588100000	7931200000
3	Total profit before exceptional items and tax	746400000	2718100000
4	Exceptional items	0	0
5	Total profit before tax	746400000	2718100000
6	Tax expense
7	Current tax	175700000	641400000
8	Deferred tax	15600000	43700000
9	Total tax expenses	191300000	685100000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	555100000	2033000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	555100000	2033000000
17	Other comprehensive income net of taxes	-3600000	-6100000
18	Total Comprehensive Income for the period	551500000	2026900000
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	192800000	192800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		14446359000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.89	10.57
	Diluted earnings (loss) per share from continuing operations	2.88	10.56
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	2.89	10.57
	Diluted earnings (loss) per share from continuing and discontinued operations	2.88	10.56
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
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2208200000
	Capital work-in-progress	0
	Investment property	20300000
	Goodwill	0
	Other intangible assets	3087100000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3413000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	71900000
	Total non-current financial assets	3484900000
	Deferred tax assets (net)	0
	Other non-current assets	498600000
	Total non-current assets	9299100000
2	Current assets
	Inventories	2298100000
	Current financial asset
	Current investments	785500000
	Trade receivables, current	1255700000
	Cash and cash equivalents	538300000
	Bank balance other than cash and cash equivalents	4561700000
	Loans, current	192400000
	Other current financial assets	32400000
	Total current financial assets	7366000000
	Current tax assets (net)	237500000
	Other current assets	1041100000
	Total current assets	10942700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20241800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	192800000
	Other equity	15555700000
	Total equity attributable to owners of parent	15748500000
	Non controlling interest
	Total equity	15748500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	94500000
	Total non-current financial liabilities	94500000
	Provisions, non-current	43700000
	Deferred tax liabilities (net)	535800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	674000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1097400000
	Total Trade payable	1101400000
	Other current financial liabilities	768200000
	Total current financial liabilities	1869600000
	Other current liabilities	1227700000
	Provisions, current	722000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3819300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4493300000
	Total equity and liabilites	20241800000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Music	1666100000	6177200000
2	Video	447400000	1588000000
3	Events	45800000	2326900000
	Total Segment Revenue	2159300000	10092100000
	Less: Inter segment revenue	0	0
	Revenue from operations	2159300000	10092100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Music	873500000	2875600000
2	Video	-13900000	-19900000
3	Events	-36900000	134800000
	Total Profit before tax	822700000	2990500000
	i. Finance cost	1800000	1800000
	ii. Other Unallocable Expenditure net off Unallocable income	74500000	74500000
	Profit before tax	746400000	2718100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Music	8574100000	8574100000
2	Video	1526000000	1526000000
3	Events	179200000	179200000
	Total Segment Asset	10279300000	10279300000
	Un-allocable Assets	9962500000	9962500000
	Net Segment Asset	20241800000	20241800000
4	Segment Liabilities
	Segment Liabilities
1	Music	3030100000	3030100000
2	Video	179000000	179000000
3	Events	290400000	290400000
	Total Segment Liabilities	3499500000	3499500000
	Un-allocable Liabilities	993800000	993800000
	Net Segment Liabilities	4493300000	4493300000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-4800000	-8200000
	Total Amount of items that will not be reclassified to profit and loss	-4800000	-8200000
2	Income tax relating to items that will not be reclassified to profit or loss	-1200000	-2100000
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	0	0
5	Total Other comprehensive income	-3600000	-6100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2718100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9000000
	Adjustments for decrease (increase) in inventories			-55900000
	Adjustments for decrease (increase) in trade receivables, current			209800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			81000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			442500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			804500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			533500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-52000000
	Adjustments for provisions, current			-26600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1400000
	Adjustments for dividend income			0
	Adjustments for interest income			406900000
	Adjustments for share-based payments			40600000
	Adjustments for fair value losses (gains)			-400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-119600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1460900000
	Net cash flows from (used in) operations			4179000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			785400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3393600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			1609100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			3011200000
	Purchase of other long-term assets			2577300000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			419200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1389000000
	Net cash flows from (used in) investing activities	-2145000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			-79000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			1400000
	Dividends paid			867600000
	Interest paid			9000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-957000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			291600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			291600000
	Cash and cash equivalents cash flow statement at beginning of period			246700000
	Cash and cash equivalents cash flow statement at end of period			538300000

Signatory Details
Name of signatory	Pankaj Mahesh Chaturvedi
Designation of person	Chief Financial Officer
Place	Kolkata
Date	15-May-2025