Mumbai,[November 14, 2026]: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 endedSeptember 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.
Theseare CSML’sfirst results since its listing on the BSE SME platform on September 4, 2026, following a ₹74.93crore fresh-issue IPO. All figures in this release are consolidated unless stated otherwise.
Financialhighlights for H1 FY27
| Particulars(₹ lakh) | H1FY27 | H1FY26 | YoYchange |
|---|---|---|---|
| Revenuefrom operations | 6,328.26 | 4,160.55 | +52.1% |
| Otherincome | 17.38 | 390.93 | (95.6%) |
| Totalincome | 6,345.64 | 4,551.48 | +39.4% |
| EBITDA¹ | [1456.48] | [817.49] | [+78.16%] |
| EBITDAmargin (%) ¹ | [22.95%] | [17.96%] | [+499bps] |
| Profitbefore tax (PBT) | 1,306.54 | 788.20 | +65.8% |
| PBTexcluding other income ¹ | 1,289.16 | 397.27 | 3.2x |
| PBTmargin (% of revenue) | 20.6% | 18.9% | +170bps |
| Netprofit (PAT) | 997.89 | 785.07 | +27.1% |
| PATmargin (% of revenue) | 15.8% | 18.9% | (310bps) |
| EPS– basic & diluted (₹, not annualised) ² | [4.85] | 5.23 | [(7.3%)] |
¹ EBITDAand 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 EPSis not annualised. The H1 FY27 EPS figure remains subject to confirmation of the weighted average share count following the IPO.
Revenuefrom operations rose 52.1% year on year to ₹63.28crore. In the first half alone, CSML has delivered about 56% of its full-year FY26 revenue of ₹113.56crore.
PBTexcluding other income more than tripled to ₹12.89crore from ₹3.97crore. Other income declined to ₹0.17crore from ₹3.91crore in H1 FY26. This non-GAAP comparison separates the change in other income from the underlying profit performance.
Reportedprofit before tax rose 65.8% to ₹13.07crore, while PBT margin increased by about 170 basis points to 20.6%.
Netprofit rose 27.1% to ₹9.98crore. The tax charge increased to approximately ₹3.09crore, compared with ₹0.03crore in H1 FY26, resulting in slower growth in net profit than in PBT. The effective tax rate for H1 FY27 was approximately 23.6%.
Cashand cash equivalents stood at ₹53.13crore on September 30, 2026, compared with ₹0.98crore on March 31, 2026. This includes [₹43.50crore] of unutilised IPO proceeds, to be deployed in line with the objects of the issue. Net worth stood at [₹118.70crore].
BusinessHighlights
Large-formatorders worth ₹64 crore won in Q2 FY27
CSMLsecured a ₹40crore order, announced on September 30, 2026, for a large-format family entertainment centre from a large South India-based company. The scope covers a multi-attraction destination with bowling, an arcade, laser tag and supporting equipment and infrastructure.
TheCompany also secured a ₹24crore order, announced on September 21, 2026, for an indoor go-karting facility from a large South India-based company. The scope includes design and execution together with supporting infrastructure.
Together,these orders are equivalent to approximately 56% of CSML’sFY26 revenue from operations. Revenue recognition will depend on project execution and the applicable accounting policies.
Afterthe reporting period, CSML signed a ₹5crore contract for a family entertainment centre in South India and a ₹9crore memorandum of understanding for a project in Nagpur in October 2026. The MoU is presented separately and is not included in confirmed order totals.
Globalpartnerships
CSMLis the authorised distributor of Brunswick Bowling products in India, Singapore, Malaysia and Indonesia. It also works with international amusement brands including [Intercard, Bandai Namco, Sega and Komuse — subject to confirmation for publication].
Itswholly owned subsidiary, CSML Group Pte. Ltd. in Singapore, serves as a regional hub for procurement and business in South-East Asia.
Mr.Rohit Rajesh Mathur, Chairman & Managing Director, CSML, said:
“Revenuegrowth of 52% in the first half reflects the scale of projects clients are entrusting to CSML. The ₹64crore of orders secured during the second quarter demonstrates our ability to support complete entertainment destinations, from design and sourcing to installation and delivery.
Withmore 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:
“Ourpriority 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.”
IndustryOpportunity
CSMLserves operators of indoor entertainment destinations, including arcades, bowling centres and children’splay zones. Its integrated offering spans sourcing, design, installation, maintenance and venue management, enabling it to support projects from planning through operations.
