First results since listing: net profit rises 27% to ₹9.98 crore; profit before tax grows 66%; ₹64 crore of orders secured in Q2.
Mumbai: Complete Sports and Management India Limited (“CSML” or “the Company”) (BSE SME: [544900]), a provider of turnkey bowling, amusement and family entertainment centre solutions, today announced its unaudited consolidated financial results for the half year ended September 30, 2026 (H1 FY27). The results were approved by the Board of Directors at its meeting held on November 12, 2026, and have been filed with BSE Limited.
These are CSML’s first results since its listing on the BSE SME platform on September 4, 2026, following a ₹74.93 crore fresh-issue IPO. All figures in this release are consolidated unless stated otherwise.
Financial highlights for H1 FY27
| Particulars (₹ lakh) | H1 FY27 | H1 FY26 | YoY change |
| Revenue from operations | 6,328.26 | 4,160.55 | 52.10% |
| Other income | 17.38 | 390.93 | -95.60% |
| Total income | 6,345.64 | 4,551.48 | 39.40% |
| EBITDA ¹ | [1456.48] | [817.49] | [+78.16%] |
| EBITDA margin (%) ¹ | [22.95%] | [17.96%] | [+499 bps] |
| Profit before tax (PBT) | 1,306.54 | 788.2 | 65.80% |
| PBT excluding other income ¹ | 1,289.16 | 397.27 | 3.2x |
| PBT margin (% of revenue) | 20.60% | 18.90% | +170 bps |
| Net profit (PAT) | 997.89 | 785.07 | 27.10% |
| PAT margin (% of revenue) | 15.80% | 18.90% | (310 bps) |
| EPS – basic & diluted (₹, not annualised) ² | [4.85] | 5.23 | [(7.3%)] |
¹ EBITDA and PBT excluding other income are non-GAAP measures. EBITDA is calculated as PBT plus finance costs and depreciation and amortisation, less other income. Bracketed figures remain subject to finance approval.
² EPS is not annualised. The H1 FY27 EPS figure remains subject to confirmation of the weighted average share count following the IPO.
Revenue from operations rose 52.1% year on year to ₹63.28 crore. In the first half alone, CSML has delivered about 56% of its full-year FY26 revenue of ₹113.56 crore.
PBT excluding other income more than tripled to ₹12.89 crore from ₹3.97 crore. Other income declined to ₹0.17 crore from ₹3.91 crore in H1 FY26. This non-GAAP comparison separates the change in other income from the underlying profit performance.
Reported profit before tax rose 65.8% to ₹13.07 crore, while PBT margin increased by about 170 basis points to 20.6%.
Net profit rose 27.1% to ₹9.98 crore. The tax charge increased to approximately ₹3.09 crore, compared with ₹0.03 crore in H1 FY26, resulting in slower growth in net profit than in PBT. The effective tax rate for H1 FY27 was approximately 23.6%.
Cash and cash equivalents stood at ₹53.13 crore on September 30, 2026, compared with ₹0.98 crore on March 31, 2026. This includes [₹43.50 crore] of unutilised IPO proceeds, to be deployed in line with the objects of the issue. Net worth stood at [₹118.70 crore].
Mr. Rohit Rajesh Mathur, Chairman & Managing Director, CSML, said: “Revenue growth of 52% in the first half reflects the scale of projects clients are entrusting to CSML. The ₹64 crore of orders secured during the second quarter demonstrates our ability to support complete entertainment destinations, from design and sourcing to installation and delivery.
With more than two decades of execution experience, international partnerships and a stronger balance sheet following our IPO, our focus remains on disciplined execution and profitable growth in India and South-East Asia. We thank our shareholders for their confidence.”
Mr. Rohan Mathur, Director, CSML, added: “Our priority for the second half is to execute our large-format projects on time and to the agreed standards. We will stay focused on project delivery as we build our track record in multi-attraction entertainment destinations.”
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