1. Unaudited Financial Results Approval
The Board approved the Unaudited Standalone Financial Results for the quarter and half year ended 30 September 2026, together with the Statement of Assets and Liabilities and Cash Flow Statement for the half year ended on that date. The results were reviewed by the Audit Committee and include a Limited Review Report from the statutory auditors, Sathuluri & Co. (FRN: 0063835).
Financial Performance (₹ in lakhs):
- Quarter Ended 30 September 2026: Revenue from Operations: ₹652.32; Other Income: ₹1.47; Total Income: ₹653.79; Total Expenses: ₹582.74; Profit Before Tax: ₹71.05; Current Tax: ₹11.21; Net Profit After Tax: ₹59.84
- Quarter Ended 30 June 2026: Revenue from Operations: ₹576.37; Other Income: ₹0.89; Total Income: ₹577.26; Total Expenses: ₹508.74; Profit Before Tax: ₹68.52; Net Profit After Tax: ₹68.52
- Quarter Ended 30 September 2025: Revenue from Operations: ₹501.43; Other Income: ₹1.19; Total Income: ₹502.62; Total Expenses: ₹448.06; Profit Before Tax: ₹54.56; Net Profit After Tax: ₹54.56
- Half Year Ended 30 September 2026: Revenue from Operations: ₹1,228.69; Other Income: ₹2.36; Total Income: ₹1,231.05; Total Expenses: ₹1,091.48; Profit Before Tax: ₹139.57; Current Tax: ₹11.21; Net Profit After Tax: ₹128.36
- Half Year Ended 30 September 2025: Revenue from Operations: ₹992.84; Other Income: ₹1.19; Total Income: ₹994.03; Total Expenses: ₹885.72; Profit Before Tax: ₹108.32; Net Profit After Tax: ₹108.32
- Year Ended 31 March 2026 (Audited): Revenue from Operations: ₹2,011.55; Other Income: ₹2.18; Total Income: ₹2,013.72; Total Expenses: ₹1,790.82; Profit Before Tax: ₹222.90; Net Profit After Tax: ₹222.90
Earnings Per Share (Face Value of ₹10/- each):
- Basic EPS: Q2 FY27: ₹0.26; Q1 FY27: ₹0.30; Q2 FY26: ₹0.24; H1 FY27: ₹0.56; H1 FY26: ₹0.49; FY26: ₹0.96
- Diluted EPS: Q2 FY27: ₹0.26; Q1 FY27: ₹0.30; Q2 FY26: ₹0.24; H1 FY27: ₹0.56; H1 FY26: ₹0.49; FY26: ₹0.97
Balance Sheet Highlights (₹ in lakhs):
- As at 30 September 2026: Total Assets: ₹3,118.14; Property, Plant and Equipment: ₹381.08; Capital work-in-progress: ₹39.15; Other Intangible Assets: ₹499.50; Other Financial Assets: ₹200.00; Trade receivables: ₹1,042.69; Cash and cash equivalents: ₹40.48; Loans and advances: ₹764.09; Other current assets: ₹151.16; Equity Share Capital: ₹2,311.22; Reserves and Surplus: ₹751.89; Current Tax Provision: ₹11.21; Deferred tax liabilities: ₹30.38
- As at 31 March 2026: Total Assets: ₹3,073.35; Property, Plant and Equipment: ₹300.77; Capital work-in-progress: ₹39.15; Other Intangible Assets: ₹441.71; Other Financial Assets: ₹616.48; Trade receivables: ₹567.11; Cash and cash equivalents: ₹231.60; Loans and advances: ₹791.69; Other current assets: ₹84.83; Equity Share Capital: ₹2,311.22; Reserves and Surplus: ₹623.52; Deferred tax liabilities: ₹30.38
Cash Flow Statement (₹ in lakhs):
- H1 FY27: Net cash from operating activities: ₹7.68; Net cash used in investing activities: ₹(198.80); Net decrease in cash & cash equivalents: ₹(191.12); Cash & cash equivalents at beginning: ₹231.60; Cash & cash equivalents at end: ₹40.48
- FY26: Net cash from operating activities: ₹(508.67); Net cash used in investing activities: ₹(198.21); Net cash from financing activities: ₹907.00; Net increase in cash & cash equivalents: ₹200.12; Cash & cash equivalents at beginning: ₹31.47; Cash & cash equivalents at end: ₹231.60
2. Noting of Circular Resolution
The Board noted Circular Resolution No. CR1/2026-27 passed on 7 November 2026 recommending the reappointment of Mr. Kiran Kumar Bodla (DIN: 07499895) as a Non-Executive Independent Director for a second term. Mr. Bodla's first term concluded on 7 November 2026, and this information was intimated to BSE Limited on 12 November 2026.
3. Approval of Postal Ballot Notice
The Board approved the Postal Ballot Notice with explanatory statement for seeking member approval by special resolution for the reappointment of Mr. Kiran Kumar Bodla as a Non-Executive Independent Director for a second term of five consecutive years, not liable to retire by rotation, effective from the date of passing the special resolution.
4. Appointment of Scrutinizer
The Board appointed CS Navajyoth Puttaparthi, Partner of M/s. Puttaparthi Jagannatham & Co., Practising Company Secretaries (FCS No. 9896; Certificate of Practice No. 16041), as the Scrutinizer for conducting the Postal Ballot through remote e-voting.
5. Cut-off Date
The Board fixed Wednesday, 18 November 2026, as the cut-off date for determining members eligible to receive the Postal Ballot Notice and exercise voting rights through remote e-voting. The Postal Ballot Notice will be submitted to the Stock Exchange upon dispatch and made available on the company website.
Additional Notes:
- The company operates in a single segment: Gaming Software
- The company launched Gamer Shorts Mobile App on Android and IOS Platform, described as "Worlds First Short News Short Games Mobile App"
- The financial results are available on the company website www.7seasent.com and BSE Limited website www.bseindia.com