Board approves Q2 and H1 FY27 results, revised materiality policy and KMP list
Board approved unaudited consolidated and standalone results for the quarter and half-year ended September 30, 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 80,315 | 52,646 | +52.6% | 42,877 | +87.3% |
| Total income | 81,686 | 163,092 | −49.9% | 43,755 | +86.7% |
| Profit before tax | 2,578 | (4,171) | — | (8,023) | — |
| Profit after tax | 3,536 | (3,393) | — | (8,247) | — |
| Total comprehensive income | 3,659 | (455) | — | (7,900) | — |
| Basic EPS | 0.95 | (0.84) | — | (2.16) | — |
- Total income YoY / QoQ
- −49.9% / +86.7%
- Profit after tax latest / year ago / prev qtr
- 3,536 / (3,393) / (8,247)
- Period
- 30 September 2026 (Unaudited)
Also decided at the meeting
- Approved the revised Policy for 'Determination of Materiality of Events and Information' of the Company.
- Approved the updated list of KMPs authorised under Regulation 30(5) to determine materiality and make disclosures, with effect from October 26, 2026.
Auditor's review
Conclusion: Unmodified
Notes to the results
- During the quarter, Nazara Technologies UK Limited acquired 100% of Bluetile Games S.L. and Bestplay Systems S.L. w.e.f. 1 August 2026 for aggregate cash consideration of USD 303 million.
- During the quarter the group recognised impairment loss of ₹668 lakhs on intangible assets of one subsidiary.
- Previous year exceptional item of Rs. 91,470 lakhs: provision for investments in Halaplay and Moonshine after the Online Gaming Act, 2025; balance ₹2,181 lakhs provided in quarter ended 30 June 2026.
- On 12 October 2026 the Board approved allotment of 2,38,81,711 equity shares at ₹306 per share on a preferential basis.
Board meeting outcome
- The board of Nazara Technologies met on October 26, 2026 and approved the unaudited consolidated and standalone financial results for the quarter and half-year ended September 30, 2026, together with the Limited Review Reports issued by the statutory auditors, MSKC & Associates LLP.
- The board also approved a revised policy for 'Determination of Materiality of Events and Information', which the company will make available on its website.
- The board approved an updated list of Key Managerial Personnel authorised to determine the materiality of events and to make disclosures to the stock exchanges on the company's behalf, with effect from October 26, 2026.
Auditor's conclusion
- The auditors state that nothing has come to their attention that causes them to believe the accompanying statement has not disclosed the information required to be disclosed, or that it contains a material misstatement.
- Where an associate's interim financial information was reviewed by another auditor, and where the interim financial information of certain subsidiaries was certified by the management, the auditors rely on those and state that their conclusion is not modified in respect of that reliance.
- These are reviewed, unaudited interim results; a review is narrower in scope than a full audit.
Numbers from the consolidated results
- Revenue from operations for the quarter: Rs. 80,315 lakh, against Rs. 52,646 lakh in the same quarter of the previous year.
- Revenue from operations for the half-year: Rs. 123,192 lakh, against Rs. 102,523 lakh in the corresponding half-year.
- Profit for the period for the quarter: Rs. 3,536 lakh, against a loss of Rs. 3,393 lakh in the year-ago quarter (the printed line is 'Profit / (loss) for the period / year').
- Gaming segment revenue for the quarter: Rs. 65,638 lakh.
- Total assets as at September 30, 2026: Rs. 729,514 lakh.
What a retail investor can take away
- Revenue from operations is income from the company's main business, and on these consolidated numbers it is higher than the year-ago quarter and the year-ago half-year.
- The quarterly line moved from a loss in the year-ago quarter to a profit in this quarter; the half-year is a separate period that also includes the June quarter.
- The segment tables split the business into Gaming, eSports and Ad tech, with Gaming the largest of the three by revenue in the quarter.
- The policy and KMP items are governance updates: they set who inside the company decides whether an event is important enough to be disclosed and who signs off on those disclosures.
- The same update carries the detailed expense lines, balance sheet and segment capital employed, so readers who want to check costs, asset mix or borrowings can go line by line.
How to read the headline
- The update is an outcome-of-board-meeting disclosure that combines results with routine governance approvals, so the two parts answer different questions: one is about the business, the other about disclosure process.
Also from Nazara Technologies
Nazara infuses USD 77.00 million into UK arm, pays second tranche for Bluetile and Bestplay
30 Oct 2026
Q2 FY27 earnings call: record revenue of INR 803 crores, EBITDA up 93% to INR 120 crores
30 Oct 2026
Nazara Technologies files audio recording link of Q2 FY27 & H1 FY27 earnings call held October 27, 2026
27 Oct 2026
More numbers
- Revenue from operations, consolidated, half-year ended 30 Sept 2026123,192 lakh
- Revenue from operations, consolidated, half-year ended 30 Sept 2025102,523 lakh
- Gaming segment revenue, quarter ended 30 Sept 202665,638 lakh
- Total assets as at 30 Sept 2026, consolidated729,514 lakh
- Total income, latest quarter81,686 (₹ lakh)
- Total income, year-ago quarter163,092 (₹ lakh)
- Total income, previous quarter43,755 (₹ lakh)
- Total comprehensive income, latest quarter3,659 (₹ lakh)
- Total comprehensive income, year-ago quarter(455) (₹ lakh)
- Total comprehensive income, previous quarter(7,900) (₹ lakh)
- Profit after tax, latest quarter3,536 (₹ lakh)
- Profit after tax, year-ago quarter(3,393) (₹ lakh)
- Profit after tax, previous quarter(8,247) (₹ lakh)
- Revenue from operations, latest quarter80,315 (₹ lakh)
- Revenue from operations, year-ago quarter52,646 (₹ lakh)
- Revenue from operations, previous quarter42,877 (₹ lakh)
- Profit before tax, latest quarter2,578 (₹ lakh)
- Profit before tax, year-ago quarter(4,171) (₹ lakh)
- Profit before tax, previous quarter(8,023) (₹ lakh)
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