Integrated Filing — IndAS



General information about company
Scrip Code 543280
NSE Symbol NAZARA
MSEI Symbol NA
ISIN INE418L01021
Name of company NAZARA TECHNOLOGIES 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 26-May-2025   13:00:00
End date and time of board meeting 26-May-2025   14:45:00
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
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 5202000000 16239100000
Other income 187100000 915300000
Total income 5389100000 17154400000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 390700000 401800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 400000 -1100000
(d) Employee benefit expense 799000000 2874400000
(e) Finance costs 48000000 99400000
(f) Depreciation, depletion and amortisation expense 372900000 1176900000
(f) Other Expenses
1 Content, event and web server 1253700000 5084200000
2 Advertising and business promotion 1510300000 3768300000
3 Commission 615100000 1110400000
4 Impairment losses 164600000 317800000
5 Other expenses 122500000 1466600000
Total other expenses 3666200000 11747300000
Total expenses 5277200000 16298700000
3 Total profit before exceptional items and tax 111900000 855700000
4 Exceptional items 0 0
5 Total profit before tax 111900000 855700000
6 Tax expense
7 Current tax 101400000 477100000
8 Deferred tax -181800000 -323700000
9 Total tax expenses -80400000 153400000
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 192300000 702300000
12 Profit (loss) from discontinued operations before tax -97900000 -116500000
13 Tax expense of discontinued operations -800000 -800000
14 Net profit (loss) from discontinued operation after tax -97100000 -115700000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -54500000 -77000000
16 Total profit (loss) for period 40700000 509600000
17 Other comprehensive income net of taxes 25700000 49000000
18 Total Comprehensive Income for the period 66400000 558600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 158600000 869200000
Total profit or loss, attributable to non-controlling interests -20800000 -243900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 36200000 49200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 194800000 918400000
21 Details of equity share capital
Paid-up equity share capital 350500000 350500000
Face value of equity share capital 4 4
27 Details of debt securities
22 Reserves excluding revaluation reserve 28280000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.93 10.86
Diluted earnings (loss) per share from continuing operations 0.93 10.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -1.15 -1.39
Diluted earnings (loss) per share from discontinued operations -1.15 -1.39
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.22 9.47
Diluted earnings (loss) per share from continuing and discontinued operations -0.22 9.47
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 1229800000
Capital work-in-progress 0
Investment property 0
Goodwill 9773900000
Other intangible assets 6305800000
Intangible assets under development 139200000
Biological assets other than bearer plants 0
Investments accounted for using equity method 9497900000
Non-current financial assets
Non-current investments 1676000000
Trade receivables, non-current 0
Loans, non-current 900000
Other non-current financial assets 191700000
Total non-current financial assets 1868600000
Deferred tax assets (net) 172500000
Other non-current assets 250200000
Total non-current assets 29237900000
2 Current assets
Inventories 25200000
Current financial asset
Current investments 1944200000
Trade receivables, current 5759900000
Cash and cash equivalents 2988500000
Bank balance other than cash and cash equivalents 1593200000
Loans, current 318900000
Other current financial assets 132700000
Total current financial assets 12737400000
Current tax assets (net) 0
Other current assets 1314700000
Total current assets 14077300000
3 Non-current assets classified as held for sale 1039500000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 44354700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 350500000
Other equity 28280000000
Total equity attributable to owners of parent 28630500000
Non controlling interest 3742900000
Total equity 32373400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 919400000
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 592000000
Total non-current financial liabilities 1511400000
Provisions, non-current 71300000
Deferred tax liabilities (net) 1024800000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2607500000
Current liabilities
Current financial liabilities
Borrowings, current 493300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 70600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5401800000
Total Trade payable 5472400000
Other current financial liabilities 1994700000
Total current financial liabilities 7960400000
Other current liabilities 1189800000
Provisions, current 45600000
Current tax liabilities (Net) 63300000
Deferred government grants, Current 0
Total current liabilities 9259100000
3 Liabilities directly associated with assets in disposal group classified as held for sale 114700000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 11981300000
Total equity and liabilites 44354700000
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 (a) Gaming 1564100000 5181700000
2 (b) eSports 2171100000 7634200000
3 (c) Ad tech 1479000000 3455700000
Total Segment Revenue 5214200000 16271600000
Less: Inter segment revenue 12200000 12200000
Revenue from operations 5202000000 16239100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Gaming 197200000 578300000
2 (b) eSports -114700000 -220400000
3 (c) Ad tech 24000000 6900000
Total Profit before tax 106500000 364800000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 49300000 49300000
Profit before tax 57200000 778600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Gaming 8430300000 8430300000
2 (b) eSports 11630600000 11630600000
3 (c) Ad tech 5096400000 5096400000
Total Segment Asset 25157300000 25157300000
Un-allocable Assets 19197400000 19197400000
Net Segment Asset 44354700000 44354700000
4 Segment Liabilities
Segment Liabilities
1 (a) Gaming 1705000000 1705000000
2 (b) eSports 3675400000 3675400000
3 (c) Ad tech 3658200000 3658200000
Total Segment Liabilities 9038600000 9038600000
Un-allocable Liabilities 2942600000 2942600000
Net Segment Liabilities 11981200000 11981200000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 1700000 3500000
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 -27400000 -52500000
5 Total Other comprehensive income 25700000 49000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 855700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 99400000
Adjustments for decrease (increase) in inventories -1200000
Adjustments for decrease (increase) in trade receivables, current -773500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 44700000
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 197100000
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 1176900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 317800000
Adjustments for provisions, current 6400000
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 -4100000
Adjustments for dividend income 0
Adjustments for interest income 494300000
Adjustments for share-based payments 62700000
Adjustments for fair value losses (gains) -173300000
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) -131300000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 327300000
Net cash flows from (used in) operations 1183000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 528000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 655000000
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 7593000000
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 7993500000
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 700000
Purchase of property, plant and equipment 1477800000
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 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 200000000
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 670700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5253400000
Net cash flows from (used in) investing activities -11339500000
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 8651300000
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 75100000
Repayments of borrowings 443600000
Payments of lease liabilities 117600000
Dividends paid 0
Interest paid 98000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -18000000
Net cash flows from (used in) financing activities 8049200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2635300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -46400000
Net increase (decrease) in cash and cash equivalents -2681700000
Cash and cash equivalents cash flow statement at beginning of period 5670200000
Cash and cash equivalents cash flow statement at end of period 2988500000