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	Consolidated
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

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	Consolidated	Consolidated
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	2408200000	11713600000
	Other income	176500000	580700000
	Total income	2584700000	12294300000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	241200000	1075000000
(e)	Finance costs	47100000	57400000
(f)	Depreciation, depletion and amortisation expense	166000000	582100000
(f)	Other Expenses
1	Operational Cost	761800000	5430900000
2	Advertisement and sales promotion	197600000	904100000
3	Royalty Expense	178000000	683100000
4	Other Expenses	226400000	850600000
	Total other expenses	1363800000	7868700000
	Total expenses	1818100000	9583200000
3	Total profit before exceptional items and tax	766600000	2711100000
4	Exceptional items	49600000	49600000
5	Total profit before tax	816200000	2760700000
6	Tax expense
7	Current tax	181600000	652900000
8	Deferred tax	36000000	65400000
9	Total tax expenses	217600000	718300000
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	598600000	2042400000
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	598600000	2042400000
17	Other comprehensive income net of taxes	-4100000	-3400000
18	Total Comprehensive Income for the period	594500000	2039000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	601300000	2042600000
	Total profit or loss, attributable to non-controlling interests	-2700000	-2700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	597500000	2039500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-3100000	-600000
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		14531600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.11	10.62
	Diluted earnings (loss) per share from continuing operations	3.11	10.61
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	3.11	10.62
	Diluted earnings (loss) per share from continuing and discontinued operations	3.11	10.61
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2222200000
	Capital work-in-progress	0
	Investment property	20300000
	Goodwill	0
	Other intangible assets	6103500000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	78000000
	Total non-current financial assets	78000000
	Deferred tax assets (net)	0
	Other non-current assets	500800000
	Total non-current assets	8924800000
2	Current assets
	Inventories	2402100000
	Current financial asset
	Current investments	1112100000
	Trade receivables, current	1432200000
	Cash and cash equivalents	693900000
	Bank balance other than cash and cash equivalents	4743100000
	Loans, current	192400000
	Other current financial assets	32700000
	Total current financial assets	8206400000
	Current tax assets (net)	358800000
	Other current assets	1059500000
	Total current assets	12026800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20951600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	192800000
	Other equity	15641000000
	Total equity attributable to owners of parent	15833800000
	Non controlling interest	33800000
	Total equity	15867600000
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	323500000
	Total non-current financial liabilities	323500000
	Provisions, non-current	0
	Deferred tax liabilities (net)	518200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	58700000
	Total non-current liabilities	900400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1268200000
	Total Trade payable	1275500000
	Other current financial liabilities	824900000
	Total current financial liabilities	2100400000
	Other current liabilities	1318700000
	Provisions, current	730800000
	Current tax liabilities (Net)	33700000
	Deferred government grants, Current	0
	Total current liabilities	4183600000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	5084000000
	Total equity and liabilites	20951600000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Music	1680600000	6248400000
2	Artist Management	188300000	693100000
3	Video	491600000	1919800000
4	Events	47700000	2852300000
	Total Segment Revenue	2408200000	11713600000
	Less: Inter segment revenue
	Revenue from operations	2408200000	11713600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Music	914400000	2923300000
2	Artist Management	12100000	27300000
3	Video	-3600000	-39500000
4	Events	16700000	229400000
	Total Profit before tax	939600000	3140500000
	i. Finance cost	54800000	54800000
	ii. Other Unallocable Expenditure net off Unallocable income	68600000	68600000
	Profit before tax	816200000	2760700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Music	8530700000	8530700000
2	Artist Management	220100000	220100000
3	Video	1707900000	1707900000
4	Events	190600000	190600000
	Total Segment Asset	10649300000	10649300000
	Un-allocable Assets	10302300000	10302300000
	Net Segment Asset	20951600000	20951600000
4	Segment Liabilities
	Segment Liabilities
1	Music	3040800000	3040800000
2	Artist Management	196000000	196000000
3	Video	262200000	262200000
4	Events	312800000	312800000
	Total Segment Liabilities	3811800000	3811800000
	Un-allocable Liabilities	1272200000	1272200000
	Net Segment Liabilities	5084000000	5084000000
	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	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	-5000000	-7800000
	Total Amount of items that will not be reclassified to profit and loss	-5000000	-7800000
2	Income tax relating to items that will not be reclassified to profit or loss	300000	-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	-1200000	-2300000
5	Total Other comprehensive income	-4100000	-3400000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2760700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			57400000
	Adjustments for decrease (increase) in inventories			-9600000
	Adjustments for decrease (increase) in trade receivables, current			179300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			67700000
	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			339200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			582100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			763600000
	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			418900000
	Adjustments for share-based payments			46900000
	Adjustments for fair value losses (gains)			-9000000
	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			-111700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1488400000
	Net cash flows from (used in) operations			4249100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			806300000
	Other inflows (outflows) of cash			-130800000
	Net cash flows from (used in) operating activities			3312000000
	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			1616600000
	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			3395400000
	Purchase of other long-term assets			0
	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			434100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4418900000
	Net cash flows from (used in) investing activities	-2206000000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-16500000
	Repayments of borrowings			0
	Payments of lease liabilities			8100000
	Dividends paid			867600000
	Interest paid			16000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-79000000
	Net cash flows from (used in) financing activities			-987200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			118800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5900000
	Net increase (decrease) in cash and cash equivalents			124700000
	Cash and cash equivalents cash flow statement at beginning of period			569200000
	Cash and cash equivalents cash flow statement at end of period			693900000