Saregama India Limited — Quarter and year ended 31 March 2026 (quarter ended 31 March 2026; comparative quarter ended 31 December 2025 and 31 March 2025; year ended 31 March 2026 and 31 March 2025)
Consolidated Statement of Profit and Loss for the Three Months and Year Ended 31 March 2026
| Sl. No. | Particulars | 3 Months ended 31 March 2026 (Audited) | 3 Months ended 31 December 2025 (Unaudited) | 3 Months ended 31 March 2025 (Audited) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations (Refer note 4) | 28,744 | 26,038 | 24,082 | 98,462 | 1,17,136 | |
| (b) Other income | 915 | 742 | 1,765 | 4,227 | 5,807 | |
| Total Income | 29,658 | 26,780 | 25,847 | 1,02,689 | 1,22,943 | |
| 2 | Expenses | |||||
| (a) Operational cost* | 8,293 | 8,013 | 7,618 | 31,777 | 54,309 | |
| (b) Employee benefits expense | 2,701 | 2,730 | 2,412 | 10,902 | 10,750 | |
| (c) Finance costs | 206 | 126 | 471 | 544 | 574 | |
| (d) Depreciation and amortisation expense | 2,366 | 2,139 | 1,660 | 8,155 | 5,821 | |
| (e) Advertisement and sales promotion | 1,140 | 2,294 | 1,976 | 6,120 | 9,041 | |
| (f) Royalty expense | 1,122 | 1,798 | 1,780 | 6,338 | 6,831 | |
| (g) Other expenses | 3,393 | 2,029 | 2,264 | 9,650 | 8,506 | |
| Total Expenses | 19,221 | 19,129 | 18,181 | 73,486 | 95,832 | |
| 3 | Profit before share of profit of associates and exceptional items (1-2) | 10,437 | 7,651 | 7,666 | 29,203 | 27,111 |
| 4 | Share of net profit of associate accounted for using the equity method | 58 | – | – | 58 | – |
| 5 | Exceptional Items (Refer Note 9) | (155) | (698) | 496 | (853) | 496 |
| 5 | Profit before tax (3-4) | 10,341 | 6,953 | 8,162 | 28,408 | 27,607 |
| 6 | Tax Expense | |||||
| (a) Current Tax | 2,809 | 1,601 | 1,816 | 7,053 | 6,529 | |
| (b) Deferred Tax (net) | 118 | 227 | 360 | 733 | 654 | |
| Total tax expense | 2,927 | 1,828 | 2,176 | 7,786 | 7,183 | |
| 7 | Profit for the period (5-6) | 7,414 | 5,125 | 5,986 | 20,622 | 20,424 |
| 8 | Other Comprehensive Income | |||||
| A (i) Items that will be reclassified to profit or loss | (20) | (13) | (3) | (1) | 23 | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| B (i) Items that will not be reclassified to profit or loss | 32 | (1) | (50) | (4) | (78) | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (5) | – | 12 | 4 | 21 | |
| Total other comprehensive income | 7 | (14) | (42) | (1) | (34) | |
| 9 | Total comprehensive income for the period (7+8) | 7,421 | 5,111 | 5,945 | 20,621 | 20,390 |
| 10 | Profit for the period attributable to: | |||||
| (a) Owner of the Company | 7,539 | 5,126 | 6,013 | 20,707 | 20,426 | |
| (b) Non-controlling Interest | (75) | (2) | (27) | (85) | (2) | |
| 11 | Other Comprehensive Income for the period attributable to: | |||||
| (a) Owner of the Company | 12 | (10) | (38) | (1) | (30) | |
| (b) Non-controlling Interest | (5) | (4) | (4) | – | (5) | |
| 12 | Total Comprehensive Income for the period attributable to: | |||||
| (a) Owner of the Company | 7,552 | 5,116 | 5,975 | 20,706 | 20,395 | |
| (b) Non-controlling Interest | (80) | (6) | (31) | (85) | (6) | |
| 13 | Paid-up Equity Share Capital (Face Value of Re.1/- each) (Refer Note 3) | 1,928 | 1,928 | 1,928 | 1,928 | 1,928 |
| 14 | Other equity | – | – | – | – | 1,56,410 |
| 15 | Earnings Per Share (Face Value Re.1/- each):# (Refer Note 3) | |||||
| (a) Basic (Rs.) | 3.86 | 2.67 | 3.11 | 10.73 | 10.62 | |
| (b) Diluted (Rs.) | 3.86 | 2.67 | 3.11 | 10.73 | 10.61 |
Consolidated Segment wise Revenue, Results, Assets and Liabilities for the Three Months and Year Ended 31 March 2026
| Sl. No. | Particulars | 3 Months ended 31 March 2026 (Audited) Refer Note 5 |
3 Months ended 31 December 2025 (Unaudited) Refer Note 5 |
3 Months ended 31 March 2025 (Audited) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (a) Music | 20,043 | 17,969 | 16,806 | 68,352 | 62,484 | |
| (b) Artist Management | 4,246 | 3,979 | 1,883 | 13,087 | 6,931 | |
| (c) Video | 3,225 | 1,870 | 4,916 | 10,841 | 19,198 | |
| (d) Events | 1,231 | 2,220 | 477 | 6,183 | 28,523 | |
| Total segment revenue | 28,744 | 26,038 | 24,082 | 98,462 | 1,17,136 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Total Revenue from Operations | 28,744 | 26,038 | 24,082 | 98,462 | 1,17,136 | |
| 2 | Segment Results | |||||
| (a) Music | 12,798 | 8,393 | 9,144 | 36,409 | 29,233 | |
| (b) Artist Management | 442 | 446 | 121 | 1,270 | 273 | |
| (c) Video | 630 | 32 | (36) | 151 | (395) | |
| (d) Events | (846) | 568 | 167 | (711) | 2,294 | |
| Total | 13,024 | 9,439 | 9,396 | 37,119 | 31,405 | |
| Less: | ||||||
| (a) Finance costs | 206 | 126 | 471 | 544 | 574 | |
| (b) Other unallocable expenditure net of unallocable income | 2,381 | 1,663 | 1,259 | 7,372 | 3,720 | |
| Profit before exceptional items and tax | 10,437 | 7,651 | 7,666 | 29,203 | 27,111 | |
| Share of net profit of associate accounted for using the equity method | 58 | – | – | 58 | – | |
| Less: Exceptional items (Refer Note 9) | (155) | (698) | 496 | (853) | 496 | |
| Total Profit Before Tax | 10,341 | 6,953 | 8,162 | 28,408 | 27,607 | |
| 3 | Segment Assets | |||||
| (a) Music | 1,09,981 | 1,02,663 | 85,307 | 1,09,981 | 85,307 | |
| (b) Artist Management | 4,794 | 4,515 | 2,201 | 4,794 | 2,201 | |
| (c) Video | 22,729 | 23,473 | 17,079 | 22,729 | 17,079 | |
| (d) Events | 1,773 | 1,568 | 1,906 | 1,773 | 1,906 | |
| (e) Unallocated | 92,919 | 96,348 | 1,03,023 | 92,919 | 1,03,023 | |
| Total Segment Assets | 2,32,196 | 2,28,567 | 2,09,516 | 2,32,196 | 2,09,516 | |
| 4 | Segment Liabilities | |||||
| (a) Music | 28,789 | 35,660 | 30,408 | 28,789 | 30,408 | |
| (b) Artist Management | 3,927 | 3,841 | 1,960 | 3,927 | 1,960 | |
| (c) Video | 3,332 | 2,636 | 2,622 | 3,332 | 2,622 | |
| (d) Events | 2,216 | 1,967 | 3,128 | 2,216 | 3,128 | |
| (e) Unallocated | 24,411 | 22,406 | 12,722 | 24,411 | 12,722 | |
| Total Segment Liabilities | 62,675 | 66,510 | 50,840 | 62,675 | 50,840 |
Consolidated Balance Sheet
| Sl. No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| 1 | ASSETS | ||
| Non-current assets | |||
| (a) Property, plant and equipment | 22,199 | 22,222 | |
| (b) Right-of-use assets | 181 | 212 | |
| (c) Investment property | 197 | 203 | |
| (d) Goodwill | 29,392 | – | |
| (e) Other intangible assets | 51,151 | 60,823 | |
| (f) Intangible assets under development | – | – | |
| (g) Investment accounted for using the equity method | 31,074 | – | |
| (h) Financial assets | – | – | |
| (i) Other financial assets | 3,025 | 780 | |
| (i) Deferred tax assets (net) | 292 | – | |
| (j) Other non-current assets | 5,433 | 5,008 | |
| Total non-current assets | 1,42,944 | 89,248 | |
| 2 | Current assets | ||
| (a) Inventories | 24,343 | 24,021 | |
| (b) Financial assets | – | – | |
| (i) Investment | 6,782 | 11,121 | |
| (ii) Trade receivables | 17,692 | 14,322 | |
| (iii) Cash and cash equivalents | 2,817 | 6,939 | |
| (iv) Bank balances other than (iii) above | 12,110 | 47,431 | |
| (v) Loans | 1,886 | 1,925 | |
| (vi) Other financial assets | 11,475 | 327 | |
| (c) Current tax assets (net) | 2,915 | 3,588 | |
| (d) Other current assets | 9,232 | 10,595 | |
| Total current assets | 89,252 | 1,20,268 | |
| TOTAL ASSETS | 2,32,196 | 2,09,516 | |
| 1 | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) Equity share capital | 1,928 | 1,928 | |
| (b) Other equity | 1,67,340 | 1,56,410 | |
| Equity Attributable to Owners of the Company | 1,69,268 | 1,58,338 | |
| Non-controlling interest | 253 | 338 | |
| Total Equity | 1,69,521 | 1,58,676 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | – | – | |
| (i) Borrowings | 945 | – | |
| (ii) Lease liabilities | 79 | 141 | |
| (iii) Other financial liabilities | 3,526 | 3,094 | |
| (b) Provisions | 927 | 586 | |
| (c) Deferred tax liabilities (net) | 6,170 | 5,182 | |
| Total non-current liabilities | 11,647 | 9,004 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | – | – | |
| (i) Borrowings | 6,093 | – | |
| (ii) Lease liabilities | 141 | 129 | |
| (iii) Trade payables | – | – | |
| a) Total outstanding dues of micro enterprises and small enterprises | 2,070 | 73 | |
| b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 13,688 | 12,682 | |
| (iv) Other financial liabilities | 14,921 | 8,120 | |
| (b) Other current liabilities | 6,108 | 13,187 | |
| (c) Provisions | 7,681 | 7,308 | |
| (d) Current tax liabilities (net) | 326 | 337 | |
| Total current liabilities | 51,028 | 41,836 | |
| Total liabilities | 62,675 | 50,840 | |
| TOTAL EQUITY AND LIABILITIES | 2,32,196 | 2,09,516 |
Consolidated Statement of Cash Flows
| Sl. No. | Particulars | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|
| Profit Before Tax | |||
| A. | Cash Flow from Operating Activities | ||
| Profit Before Tax |