Tips Music Limited (NSE:TIPSMUSIC)
India flag India · Delayed Price · Currency is INR
649.50
+6.30 (0.98%)
May 8, 2026, 3:30 PM IST
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Q4 25/26

Apr 23, 2026

Operator

Good day, and welcome to Q4 FY 2026 earnings conference call of Tips Music Limited. As a reminder, all participant lines will be in the listen-only mode, and there will be an opportunity for you to ask questions after the presentation concludes. Should you need assistance during the conference call, please signal an operator by pressing star then zero on your touchtone phone. Please note that this conference is being recorded. I now hand the conference over to Ms. Ayushi Gupta from MUFG Intime Private Limited. Thank you, and over to you, Ms. Gupta.

Ayushi Gupta
Head of Investor Relations, MUFG Intime Private Limited

Thank you. Good evening, ladies and gentlemen. I welcome you to the Q4 and FY 2026 earnings conference call of Tips Music Limited. To discuss this quarter's performance, we have from the management, Mr. Kumar S. Taurani, Chairman and Managing Director, Mr. Girish Taurani, Executive Director, and Mr. Sushant Dalmia, Chief Financial Officer. Before we proceed with the call, I would like to mention that some of the statements made in today's call may be forward-looking in nature and may involve risks and uncertainties. For more details, kindly refer to the and other filings that can be found on the company's website. Without further ado, I would like to hand over the call to the management for their opening remarks, and then we can open the floor for Q&A. Thank you, and over to you, sir.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you, and good evening, everyone. Welcome to the Q4 and FY 2026 earnings call of Tips Music Limited. I would like to thank you all for joining us today. I am pleased to share that our strong growth was driven by both digital and non-digital segments. In FY 2026, we distributed a total dividend of INR 166 crore to our shareholders. It is a source of joy for me. Looking ahead, we will continue to focus on building high-quality music content, strengthening our market position, and driving sustainable long-term growth. With that, I would like to hand over to Girish for his comments.

Girish Taurani
Executive Director, Tips Music

Thank you. Good evening, everyone. In Q4 FY 2026, we witnessed an encouraging engagement across platforms, supported by a healthy mix of new releases and continued strength in our catalog. We released 66 new songs in the quarter, including 47 film songs and 19 non-film songs, while continuing to prioritize quality over quantity in our strategy. On YouTube, the song "Tu Jaane Hai Kahan" by Lucky Ali crossed 10 million views, while the song "Tehzeeb" and "Jamuna Kinare" recorded 2.4 million views each. Our YouTube subscriber base has grown to 153 million. On Instagram, our catalog song "Deewana Mujhe Kar Gaya" from the movie "Khuda Gawah" generated three billion views, while the song "Daiya Daiya Daiya Re" from the movie "Dil Ka Rishta" recorded 1.5 billion views. I will now hand over the call to Sushant to take you through the financial performance in detail. Thank you, everybody.

Sushant Dalmia
CFO, Tips Music

Thanks, Girish. Welcome to the Q4 FY 2026 earnings call. I'm pleased to present the financial highlights for the quarter, which reflects the company's strong performance. The company recorded quarterly revenue of INR 103.9 crores, delivering a YOY growth of 32%. Operating EBITDA for the quarter stood at INR 76.9 crores, reflecting a YOY growth of 106%. Additionally, PAT for Q4 FY 2026 came in at INR 59 crores, making a 93% YOY increase. Please note that during the quarter, the employee cost increased by 78% YOY on account of provisions made for annual increments. For FY 2026, the revenue came in at INR 375.5 crores, marking a 21% growth, while PAT amounted to INR 216.6 crores, showing a YOY increase of 30%. With this, I conclude my opening remarks and open the floor for Q&A.

Operator

Thank you. We will now begin the question and answer session. Anyone who wishes to ask a question may press star and one on their touchtone telephone. If you wish to remove yourself from the question queue, you may press star and two. Participants are requested to use handsets while asking a question. Ladies and gentlemen, we will wait for a moment while the question queue assembles. The first question is from the line of Kavish Parekh from 361 Capital. Please go ahead.

Kavish Parekh
Analyst, 361 Capital

Hi, team. Good evening, and thank you for the opportunity. Congratulations on a great set of numbers. My first question is on your growth. Stellar show this quarter, 32% growth. What explains this performance? What are your thoughts going into FY 2027? What kind of growth do you anticipate? What would be the key drivers for the same?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

See, I think this quarter, as usual, I always maintain our 1990s repertoire is really doing exceptionally well. That is the main advantage we have, and that on a continuous basis is doing well. For next year performance, we expect it's too early, but our target is to achieve same numbers, like 20% on top line growth and 20% bottom line growth. That is our target, and we will try and achieve that.

Kavish Parekh
Analyst, 361 Capital

Any one-off revenues or something to call out for this quarter? Because I understand that repertoire, my assumption was it was growing at somewhere around 16%-18%, but 32% is far beyond that. Any one-off that you may want to call out?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

I don't think so. Sushant, is there anything like that?

Sushant Dalmia
CFO, Tips Music

No, nothing, Kavish. Nothing one-off over here.

Kavish Parekh
Analyst, 361 Capital

Understood. Second, on your views, while I do understand that the decline in total views was on account of YouTube Shorts, what explains this continued decline in Shorts views and while I understand that it does not contribute to revenues or profits yet in a sizable manner, the whole idea behind sustaining high views is that it provides you with some negotiating power with YouTube. I think the deal for YouTube Shorts is slated for renewal in a quarter or so. Do you envisage any impact on the same on account of this decline in views?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant?

Sushant Dalmia
CFO, Tips Music

Kavish, we don't see any material impact of this decline in views and as we have said earlier, it happens in, let's say one quarter or half year, one of the Shorts goes viral and the views increase multi-fold. Underlying, whatever views currently are there are on a healthy run rate for us. We don't see any impact of this decline in views on our YouTube Shorts renewal deal.

Kavish Parekh
Analyst, 361 Capital

Are you suggesting or implying that the periods when you were at your peak number of, say, somewhere around 56, 57 odd million, that was on account of a few reels that may have gone viral, and then this current rate is more of a normalized rate for you? Is that the way to read into it?

Sushant Dalmia
CFO, Tips Music

Yes. That would be the right way, Kavish.

Kavish Parekh
Analyst, 361 Capital

I think pertaining to the deal renewal in June 2026, what kind of a jump would you anticipate in this deal value? Here I believe Mr. Hari Nair was instrumental in negotiating partnerships with Warner and YouTube Shorts. Now with him stepping down, what is the plan to take this forward, and have you also managed to find a replacement for the position?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Not yet, Kavish. We are estimating how we handle this, and we will start negotiating with them by this month end or next month beginning.

Kavish Parekh
Analyst, 361 Capital

Sure. Understood. Okay. Lastly, could you lay down the content release or content slate that is planned for FY 2027? What are the key movies expected, both in Hindi and regional, and where would content spends range as a percent of top line for FY 2027?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant, you put that in the presentation, right?

Sushant Dalmia
CFO, Tips Music

Kavish, you can refer to slide eight, which we have put onto our investor presentation in terms of the key slate.

Kavish Parekh
Analyst, 361 Capital

All right. I think there were a few movies, maybe three or four odd movies, but anything more than that?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

We are open to acquiring anything, but you know that market is very competitive, so we are very cautious what kind of a project and how we are recovering our money in a stipulated time. That is our criteria. We will keep on acquiring.

Kavish Parekh
Analyst, 361 Capital

Understood. As a percent of top line, we could range somewhere between 20%-25%. Is that the-

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes.

Kavish Parekh
Analyst, 361 Capital

Right way to work with? All right. Sure.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Absolutely.

Kavish Parekh
Analyst, 361 Capital

Thank you so much and all the best.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. We have next question from Avnish Sharma from Jade Financial. Please go ahead.

Avnish Sharma
Analyst, Jade Financial

Yeah. Thank you for the opportunity. Firstly, congratulations on good set of numbers. My first question is on the revenue mix. Digital revenue for FY 2026 is around 70%, whereas it was in the range of 71%-75% in the last three quarters. There seems to be a slight dip in this quarter. Just wanted to understand what led to this decline. Also, could you briefly explain what is included in the non-digital revenue and what drove the segment this quarter?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant.

Sushant Dalmia
CFO, Tips Music

On the revenue piece, the 70% is for the whole year. We had said at the start of the year, let's say a couple of platforms had closed down. So there were a couple of headwinds on the digital growth. On the non-digital piece, particularly brand publishing and public performance have done well for us for the full year.

Avnish Sharma
Analyst, Jade Financial

Okay. Understood. My second question is on employee benefit expenses. We see a noticeable increase in the cost during the quarter, even though the number of employees has gone down. I understand this increase is due to the provisioning of this annual hike, as you mentioned earlier. Just wanted to understand if this is the new run rate going forward.

Sushant Dalmia
CFO, Tips Music

No, this won't be the new run rate. Every Q4, we make a provision for increment. This quarter, this is the performance. The provision is on the higher side, but otherwise if you see the overall count of employees has reduced from 105 to 98, and we would be at the early of Q3 or Q2 run rates only in terms of the employee cost.

Avnish Sharma
Analyst, Jade Financial

Okay. Understood. Thank you.

Operator

Thank you. Next question from the line of Akshay Kulkarni from (uncertain) . Please go ahead.

Akshay Kulkarni
Analyst, Jalal & Ranger

Thank you for the opportunity. My first question is on basically the YouTube view has been declined like 7.8% in FY 2026, yet your revenue has grown by 21%. Can you quantify the revenue per view trend has been year-over-year increasing, or is it because of the Shorts consumes screen time more, so that without proportion to monetize yet? The reason I'm asking this question is because I just wanted to understand whether YouTube is paying more per stream due to subscription mix shift.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant, do you want to reply this?

Sushant Dalmia
CFO, Tips Music

On the decline in YouTube views, we have categorically mentioned that it's primarily on account of YouTube Shorts, the views of which have declined. On the long videos, the growth has been there as per our expectation, and that has been driving our revenue.

Akshay Kulkarni
Analyst, Jalal & Ranger

Okay, understood. My second question is on the content cost, basically. The content cost as a percentage of revenue is currently 15.8%, compared to 23% last year. Why there is sudden fall in content cost? Because you have mentioned that 18% of revenue will be the content cost.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Can you please repeat this?

Akshay Kulkarni
Analyst, Jalal & Ranger

The question is basically the content cost as a percentage of revenue is currently 15.8%.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah.

Akshay Kulkarni
Analyst, Jalal & Ranger

When compared to last year, it is 23%. Why there is a fall in the year-on-year?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah.

Akshay Kulkarni
Analyst, Jalal & Ranger

The target you are mentioning is around, I guess, 18% of revenue in the current year call.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

See, there is one movie called "Hai Jawani Toh Ishq Hona Hai," which actually was supposed to release in February, March, theatrical, and music was supposed to release in January. That got postponed to June. That was a hit we have. Otherwise, we could have reached our target. This happens in our business. Sometimes the content goes here and there.

Akshay Kulkarni
Analyst, Jalal & Ranger

Okay. One more last question. Could you just give the bifurcation of revenue, like how much is from YouTube and how much is from Warner non-digital revenue?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

We can't give you that.

Akshay Kulkarni
Analyst, Jalal & Ranger

Quantify how much revenue come from Warner, basically?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sorry, we can't give you that. It's a competition world. We can't reveal that. Sorry about that.

Akshay Kulkarni
Analyst, Jalal & Ranger

Yeah, sure. No worries. Yeah, that's it from my side. Thank you.

Operator

Thank you. Next question from Rohit Singh from Nvest Analytics Advisory LLP. Please go ahead.

Rohit Singh
Equity Research Analyst, Nvest Analytics Advisory LLP

Hello?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Hello.

Rohit Singh
Equity Research Analyst, Nvest Analytics Advisory LLP

Hello, am I audible, sir?

Hello.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah.

Operator

You are audible.

Rohit Singh
Equity Research Analyst, Nvest Analytics Advisory LLP

Good evening, sir, and congrats on the good set of numbers. I have one question regarding the outlook for the FY 2027. Last quarter call, you upgraded the PAT guidance to 25% and delivered 30% due to strong momentum. Can we expect to achieve 30% top line and 30% bottom line growth for FY 2027?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

See our target, actually, mentally, you ask me, yes, I want to achieve that. For comfort of the people like you, our investors, I don't want to overpromise. Let's keep at present 20%. Let one, two quarters pass, and then we will again tell you where we are moving this year.

Rohit Singh
Equity Research Analyst, Nvest Analytics Advisory LLP

Thank you, sir. That's it. All set.

Operator

Thank you. Next question from the line of Ravi Naredi from Naredi Investment Private Limited. Please go ahead.

Ravi Naredi
Director, Naredi Investment Private Limited

Thank you, Taurani Girish. I just want to ask, content cost lowest in March quarter since last two few years. We are preparing for new release movies in "Hai Jawani Toh Ishq Hona Hai" or "Main Vaapas Aaunga" releasing in quarter one financial year 2027?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah, music is released and I think both movies are releasing also in first quarter, 22nd May and 12th June. We will have both movies accounted for this quarter, first quarter.

Ravi Naredi
Director, Naredi Investment Private Limited

Okay. How much music cost of all above two movies? Can you tell the amount?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

We can't give you exact number.

Ravi Naredi
Director, Naredi Investment Private Limited

Okay.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Total number.

Ravi Naredi
Director, Naredi Investment Private Limited

I understand.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Total number you will see in the first quarter.

Ravi Naredi
Director, Naredi Investment Private Limited

Yes, sir. How much paid subscription revenue percentage in our overall top line?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah. Sushant, please clarify.

Sushant Dalmia
CFO, Tips Music

Sir, paid subscription would be in the range of, let's say, 10%-15% of the digital revenue. From Shorts, how much revenue we earned in financial year 2026? From YouTube Shorts, it won't be material, Ravi Ji. Not so material.

Ravi Naredi
Director, Naredi Investment Private Limited

Oh. What is the distribution of digital revenue and other revenue in our total figure?

Sushant Dalmia
CFO, Tips Music

Ravi Ji, we have given in the presentation around, let's say, 70% now comes from digital and 30% is from non-digital. We have diversified our revenue base. Now, let's say, publishing, public performance, brands are all contributing to the revenue. Taurani Ji, Ramesh Ji, can you tell in the next five years how much streaming revenue will be there that will be paid subscription revenue?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Subscription industry estimates, minimum I think 7 crore, 8 crore people will be doing subscription.

Ravi Naredi
Director, Naredi Investment Private Limited

In five years?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes.

Ravi Naredi
Director, Naredi Investment Private Limited

Okay. Thank you very much and nice result. Definitely you had given.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you. Thank you.

Operator

Thank you. Next question is from the line of Vishal Mehta from Oaklane Capital Management. Please go ahead.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

Hello.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Hello.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

Sir, just wanted to clarify. In case of, if the music release happens in quarter one, then the content cost for that is also accounted for in Q1 itself, right?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

Okay. Sir, one more thing. Would it be possible to share what is the percentage contribution of paid subscribers to our overall revenues?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant, do we have that?

Sushant Dalmia
CFO, Tips Music

Vishal, on an overall basis, let's say 10%-15% of the digital business.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

10%-15% of the digital business.

Sushant Dalmia
CFO, Tips Music

Yes.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

What would this number be for last year, approximately?

Sushant Dalmia
CFO, Tips Music

Last year, it would be around 10%-12%. It has inched higher for us. Subscription business is growing at around 30%-40% CAGR. It has inched higher for us this year.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

Okay. Got it. Also just one question. There was this news article today about Warner Chappell Music setting up a publishing arm in India. How does something like that impact us? Would it be a benefit for us? Would it be a competitor for us? Could you just explain to us what is the impact of this?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sushant?

Sushant Dalmia
CFO, Tips Music

It would be positive, Vishal. They're setting up a business in India, it's a huge positive for us. We won't be able to divulge more details, but let's say it's a good positive.

Vishal Mehta
Senior Investment Analyst, Oaklane Capital Management

Got it. Great. Thanks so much. I wish you all the best for the next year. Thank you.

Operator

Thank you. Next question is from the line of Sanidhya from Unicorn Asset Management. Please go ahead.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Hi, sir. Am I audible?

Operator

Yes, you are.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Yes, you are. Yeah. First of all, great sales. Secondly, I would really like to say to the management that I think you should clarify on the content cost part that, okay, we had some lags or shift in the movies release, and therefore Q1 is where we'll see most of the content costs being eventually expensed. There might be some confusion with the market participants that, okay, Q1, if we show higher content costs in terms of percentage, so we should always look yearly content costs rather than just looking quarter-over-quarter. That should be the message. Secondly, could you give some sense around, we are seeing very good buzz around the recent music that we published, and I think the revenues will compensate for all the content costs and much more than that.

How much should we expect from the, not specifically two movies, but as a whole, we shall remain within the target for the year, right? That should be the expectations.

Sushant Dalmia
CFO, Tips Music

Yes, that is true. The current songs we have released for the upcoming two movies, they are doing great for us. Fingers crossed, I think they should do well, and it would help us to achieve our targets.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Yeah. Great. Just lastly, so anything that we have already expensed advance paid to Tips Films. This is just a question for compliance because of course it's a related party kind of thing. We don't want any compliance issues, of course, we trust management. Have we expensed any advance in the balance sheet in some sort, or created any liabilities for ourselves this quarter or this year? Or everything will be paid next year to Tips Films by the Tips Music?

Sushant Dalmia
CFO, Tips Music

I won't be able to share the exact details, but let's say it would be driven by the contractual terms between Tips Films and Tips Music, and it would be at arm's length and as per the industry practice.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Yeah, that works. Balance sheet purpose because, of course, FY 2026 doesn't show any revenue from the upcoming movies, and therefore if balance sheet has any stuff we can look forward and okay, we can understand that, okay, there must be some exception item that would be followed by the next year's expenses.

Sushant Dalmia
CFO, Tips Music

Whenever the songs get released, we'll expense it off. That is for primarily in first quarter.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Have you made any provisions in the balance sheet already?

Sushant Dalmia
CFO, Tips Music

No. Not now. In terms of the cost, no.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Okay. Nothing advanced

Sushant Dalmia
CFO, Tips Music

Yeah. We follow very clear policy. Once the song is released of any movie album, we would expense it on that day, the entire album cost.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

In the P&L, right?

Sushant Dalmia
CFO, Tips Music

In the P&L.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Nothing goes through the balance sheet even if it is with the Tips Films, even if it is a partner for us.

Sushant Dalmia
CFO, Tips Music

No.

Sanidhya Agarwal
Investment Associate, Unicorn Asset Management

Great. That really helps. Thank you.

Operator

Thank you. Our next question is from the line of Swaraj Mehta from Perpetual Capital Advisors. Please go ahead.

Swaraj Mehta
Equity Research Analyst, Perpetual Capital Advisors

Congratulations on a good set of numbers. My question was for music streaming company. Can telecom bundling, the company like Spotify, with their packages, the Jio packages or Vi packages, like Netflix is bundled, does that change or bring proportional growth for us? Is there a change in realization when we get it bundled through a recharge pack or versus buying directly? Thank you.

Sushant Dalmia
CFO, Tips Music

Primarily, let's say in terms of bundled, we don't prefer any bundled services, honestly. In that, the payoffs would be lesser. Primarily, the pure play music platforms like Spotify is much more appreciated rather than, let's say any bundling services with the telecom players.

Swaraj Mehta
Equity Research Analyst, Perpetual Capital Advisors

Okay, got it. Thank you.

Operator

Thank you. Next question is from the line of Akshay Joganimore from Xponent Tribe. Please go ahead.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Thank you for the opportunity. Sir, you explained earlier in the call that your library worked, and as a result, the growth was higher. Sir, over the last few quarters, the growth rates have been much different from this quarter, right? While I understand the business is not linear, given that it is a consumer-led business, this is why numbers tend to not be dramatically off. Is this growth partly because year-end adjustments with Warner or something like that? What changed this dramatic shift on growth rate, and what part of it was adjustment-led versus just linear behavior? I know the CFO sir did say that there's nothing one-off, but I'm not able to get hold of why the number was significantly higher versus compared to the last few quarters that have been around the 20% and 19% handle.

Sushant Dalmia
CFO, Tips Music

Akshay, there was no one-off. I again reiterate, there was no one-off, there was no adjustment. These are all recurring revenue, which has flown to us.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Sure. If I may, just to better understand this, our Warner arrangements would be in some form usage-based, right? If for a given period you have expected certain number of streams, where, at what point, does it at every month-end or every quarter end, you do some math on so many number of streams consumed into so much revenue, or is it on an annual basis?

Sushant Dalmia
CFO, Tips Music

We get detailed operational data in terms of number of streams from Warner. Let's say our revenue recognitions are based on that.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Sure. Sorry, you were saying something?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No, please continue.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

This looks like a step change in the consumer behavior. Is that something that essentially are you seeing some sudden change? Because you must have also when in the last call, you all obviously didn't expect this, or even if you all did, you all didn't call it out. Which means that something came out of which was not expected. If you could point us out to that would be very helpful.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No. Last quarter, we told you, yes, we are achieving 20% top line. On the bottom, I told you, bottom line will be 25% plus. I told this to you.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Yes, but.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

You should be happy, right?

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

No. Sir, this quarter is very good. Now, while I, sir, completely understand that your aspirations are very high, but I'm trying to understand the underlying better.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No. Please understand our repertoire is doing really good. If you go Instagram, our many songs are trending. Sometimes it may happen that in our third quarter, five songs got trended, in this quarter, 15 songs might have trended. That keeps happening. That trending effect comes to YouTube and Spotify, even subsequent, its impact will come.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Yes, absolutely. No, sir, that is great. I'm glad to hear that the repertoire is working really well. Best of luck for the next year.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

My one old song, Noor Jehan ka, Saane Pair Wali Phul, or that song from Jeet. We had forgotten that we still have these songs. Suddenly it got trending, and it's doing very good on other platforms as well. These things keep happening with the repertoire companies. Our repertoire, as I've mentioned always, my repertoire is very fresh, still fresh.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Yes.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

It has a potential that for 20, 25 years, we don't have any problem. We are also recreating many of our songs. That's majorly it's from our catalog.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Absolutely, sir. Sir, best of luck.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Akshay Joganimore
Co-Founder and Portfolio Manager, Xponent Tribe

Wishing you the best for the next year as well. Thank you.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. The next question is from the line of Nikhil from TBF. Please go ahead.

Speaker 23

Hi, can you hear me?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes, you're audible, Nikhil.

Speaker 23

Hi. Great congratulations for the great set of numbers, Mr. Taurani and the team. I have one question on the industry. The industry, as per one of the reports, is growing at 10% in 2025. If you break down that growth, the digital licensing growth is only 2%. As per that report, the YouTube growth is actually -8%. Even though the subscription has been picking up while the growth is coming up more from the other licensing and other income. If you can, sir, explain us how the industry growth is shaping up, in YouTube particularly, and other parts, it would be very helpful. Thanks.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah, Sushant.

Sushant Dalmia
CFO, Tips Music

Nikhil, in terms of that industry report, we can't comment much. For us, let's say, YouTube has grown as per our expectation, and we continue to see that growth going ahead, let's say, primarily in terms of the digital ad spend also growing and the subscription also picking up. Okay. Have you seen a slower growth in YouTube particularly-

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No

Sushant Dalmia
CFO, Tips Music

compared to Spotify or others?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No.

Sushant Dalmia
CFO, Tips Music

Okay. Thanks.

Operator

Thank you. The next question is from the line of Rajit Aggarwal from Nilgiri Advisors. Please go ahead.

Rajit Aggarwal
Founder, Nilgiri Advisors.

Hello. Good evening, sir. Just a question on the strategy going forward. One is, you have your own repertoire. Have you ever considered acquiring another label, some local regional label to increase your song data?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

We have acquired one Gujarati-Kutchi channel, Kutchi music, Gujarati music, and where we got 4,000 songs. We acquired that. We are open to that, and whenever we feel the price is right and we can do that, we will do that.

Rajit Aggarwal
Founder, Nilgiri Advisors.

This acquisition was done when, sir?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Sorry?

Rajit Aggarwal
Founder, Nilgiri Advisors.

When was this acquisition done on the Gujarati label or Gujarati channel?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

I think last quarter we did. When we did this, Sushant?

Sushant Dalmia
CFO, Tips Music

Second quarter. Let's say somewhere in July, August.

Rajit Aggarwal
Founder, Nilgiri Advisors.

Okay. Any other transaction which you would be actively considering now?

Hello?

Sushant Dalmia
CFO, Tips Music

Let's say, a lot of opportunities come on the table, but let's say we are skeptical in terms of the valuations and what is there to offer. Anything which fits in our budget, we would definitely go for.

Rajit Aggarwal
Founder, Nilgiri Advisors.

Okay. One quick clarification on the two movies that are coming up, they're going to be released soon. The movie "Main Vaapas Aaunga" has just one song, right? Or did I get that wrong?

Sushant Dalmia
CFO, Tips Music

The songs would get released. Let's say now only one song has released. Let's say, as we come closer to the movie release date, there are a couple of songs more which will get released.

Rajit Aggarwal
Founder, Nilgiri Advisors.

Okay. Their cost will appear in Q1 then?

Sushant Dalmia
CFO, Tips Music

Yes.

Rajit Aggarwal
Founder, Nilgiri Advisors.

Okay. Thank you. That helps, sir. Thanks a lot.

Operator

Thank you. The next question is from the line of Shanik Mehta from IndiWealth. Please go ahead.

Shanik Mehta
Analyst, IndiWealth

Yeah. Can you hear me?

Operator

Yes, loud and clear.

Shanik Mehta
Analyst, IndiWealth

Thank you for the fantastic results. I've been a shareholder for you for last several years, almost more than three years.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Shanik Mehta
Analyst, IndiWealth

I'm seeing a very clear consistency around your content cost. It has remained around INR 60-INR 70 crore for the last three-four years. Now, this year in FY 2027, you will have these David Dhawan films and also the Imtiaz Ali's A.R. Rahman project. Do you think this content cost may climb up back to the INR 70-INR 71 crore that we had in FY 2025? Can we see that as an expected number, or do you think it'll be still in the INR 60 crore range that we had this year?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

I feel our budget is more than that. I think we want to spend around INR 80 crore-INR 90 crore this year. We are trying for that, and hopefully we'll achieve that.

Shanik Mehta
Analyst, IndiWealth

Okay. With that INR 80 crore-INR 90 crore, you expect the profit growth to be over the 20% level that you're mentioning?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes, we maintain that. Yeah, absolutely.

Shanik Mehta
Analyst, IndiWealth

All right. Okay. Thank you.

Operator

Thank you. The next question is from the line of [Yash Maheshwari from Seven Zero Capital]. Please go ahead.

Yash Maheshwari
Analyst, Seven Zero Capital

Hi, sir. Congratulations for the good set of numbers. First of all, actually, sir, I watched one of your interviews where you mentioned about the public performance segment that can grow tremendously in next five or 10 years. You mentioned a figure of INR 10,000 crore-INR 20,000 crore. Can you please shed some light on that? What's your view on that? Do you think the growth is coming on that part?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Hello? Yeah, Sushant.

Sushant Dalmia
CFO, Tips Music

On the public performance, Yash, let's say, what we believe there is an exponential growth which can come in this segment. Currently, let's say that industry size is roughly around INR 500 crores. We expect at least to grow in next three years, at least to INR 3,000 crores, just purely based on compliance. Also, let's say public performance licenses are now available online. Let's say there is a website where you can go and take the public performance license. That's the ease which has been created by the players in the market. Let's say we are very excited about the public performance market growing at more than 50% CAGR.

Yash Maheshwari
Analyst, Seven Zero Capital

Okay. Do you believe that in next five or 10 years, this could reach to INR 10,000-INR 20,000 crores as mentioned by Parag Shah in one of the interviews, actually?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

No, actually, I told you it can happen, but that depend upon the government support. People are taking our contract. In India, we have 100,000 restaurants. Only 1,000 restaurants take our license. We have to really reach that figure, and it is possible. It's possible. In 10 years' time we can achieve that much. In the U.K., do billion pound business every year. You can imagine.

Yash Maheshwari
Analyst, Seven Zero Capital

Sir, do you believe the government is pushing on that part and is supporting on that part also, currently talking about that?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes, we are talking to government, and on the insistence of government, told us, "Do that online, all those systems." We are putting all that in place. We expect very positive about this business. You must have seen the artists performing INR 8,000-INR 10,000 per show ticket, maybe going up to even INR 100,000. It's really a great business. It's now, people are ready to pay money and go for such big, huge shows.

Yash Maheshwari
Analyst, Seven Zero Capital

Sure. Also, sir, in the past few calls, you mentioned that there would be a year where sudden jump would be there of around 40% or maybe 50%. Do you think we are entering that phase right now?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

50% what?

Yash Maheshwari
Analyst, Seven Zero Capital

In a few of your previous calls, you mentioned there might come a year where you might grow at 40% or 50% suddenly. Do you believe that-

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes. I am waiting for that year. I think it will come. Let the subscription grow. It will come.

Yash Maheshwari
Analyst, Seven Zero Capital

Okay. Last question, sir. I was reading in your annual reports where the revenue segment in the notes to accounts, you are having 75% revenue from international markets and 25% of domestic. Could you please explain that part also?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

I don't think it's reverse, I think. I was-

Sushant Dalmia
CFO, Tips Music

Yes. That is primarily, let's say, the receipts that is, let's say, in foreign currency denominated. Annual report, let's say, the breakup is primarily, let's say, in terms of the receipt of foreign currency which we receive. Primarily it is due to, let's say, YouTube, Warner, we receive it in-

Yash Maheshwari
Analyst, Seven Zero Capital

Okay

Sushant Dalmia
CFO, Tips Music

international currency.

Yash Maheshwari
Analyst, Seven Zero Capital

Okay. Basically that revenue-

Sushant Dalmia
CFO, Tips Music

Otherwise, the consumption is, let's say, 70%-75% happens in India.

Yash Maheshwari
Analyst, Seven Zero Capital

Okay, got it. Basically that the revenue is only domestic only. It's just that currency is in US dollars, correct?

Sushant Dalmia
CFO, Tips Music

Yes. The billing happens over there.

Yash Maheshwari
Analyst, Seven Zero Capital

Yeah. Okay. That's all. Thank you so much, sir. Congratulations and hoping for a really good future for the company.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Yash Maheshwari
Analyst, Seven Zero Capital

Yeah.

Operator

Thank you. The next question is from the line of Mr. Vansh from Serene Alpha. Please go ahead.

Speaker 22

Thanks for the opportunity, sir. My first question is, you have indicated 20% growth target for FY 2027. Should this be interpreted as a conservative target?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

At present, you take this as conservative or bullish, whatever you want to do, you do that. We will tell you exactly in next one, two quarters

Speaker 22

Okay, sir. Sir, my second question is, given that the strong cash generation and shareholder returns in terms of dividends and buybacks, what constraints or consideration are limiting incremental investment in content acquisition or growth opportunities at this stage?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

We are really looking for more content we should acquire, and we can convince people like you. We can have maybe less PAT. Actually, we are not getting content. I have to match the quality and the price of the content. If I pay, say, tomorrow, INR 40 crore to some producer and acquire six-seven songs of his film, and suddenly it is doing business of only INR 2 crore-INR 3 crore, and there's no future in that content, INR 37 crore-INR 38 crore going directly down the drain. With our experience in that business, we don't want to do that. It's better we should all take dividend, and we should have money to place somewhere else. That is our main worry, and we are very cautious and careful about that.

Speaker 22

Okay. Got it, sir. Thanks.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. The next question is from the line of Yash Vardhan Sinha from MIPL. Please go ahead.

Yash Vardhan Sinha
Analyst, MIPL

Hi, am I audible?

Operator

Yes, you are.

Yash Vardhan Sinha
Analyst, MIPL

Yeah. Hi. Congratulations on our great set of numbers. My only concern was similar to what you said earlier, Taurani Sir, where ideally you would also like to spend more on content, but the market is currently overvalued. I wanted to understand how do you strategize what content to buy? How do you know when something is overvalued or undervalued? Because from the way I saw it, if we're not spending more on content today, in a way, we're also sacrificing on future growth, right? Because like you said earlier, one of your old songs suddenly went viral, and because of that, you got a great growth quarter. I wanted to understand your thinking around this a bit better.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Okay. Let me take your only question as an answer. You said other companies are buying. If they are growing with that content, just see that, they are not growing. It's a myth. I think we have to be very cautious and what our strategy. Now, if you see, everybody is actually following that. They are acquiring film companies, and they want constantly quality content to come to them. It's very tough, I think. More or less, and plus, we want only one or two outside producer's film. We don't want more content. Actually, we are the best placed in the music business today. Trust me, what we are doing is actually others are following us. Our policy is the best policy we are having.

Yash Vardhan Sinha
Analyst, MIPL

Understood. Just one last follow-up to that. An earlier participant mentioned that Warner is also going to be setting up a publishing practice in India.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yeah.

Yash Vardhan Sinha
Analyst, MIPL

The CFO sir mentioned that we will somehow be benefiting from that. If possible, could you maybe provide some color around that? Second order to that.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Yes

Yash Vardhan Sinha
Analyst, MIPL

Are we expecting the market to cool down for content?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Not immediately, but ultimately it will. 100% it will cool down. Number one. Number two, as far as publishing, Warner Publishing is concerned, we are doing business with Sony Publishing and they are really doing a great job for us. We are really very happy with them.

Yash Vardhan Sinha
Analyst, MIPL

Got it. Okay. Thank you so much for your responses and once again, congratulations on a great set of numbers this quarter.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. The next question is from the line of Rohan Advani from Praag Capital. Please go ahead.

Rohan Advani
Analyst, Praag Capital

Yes. Thank you for the opportunity. Sir, I wanted to know in our Q4 quarterly revenue of INR 104 crore, what was the digital contribution and the non-digital contribution because in the PPT you've given only for the full FY, so I wanted to know for Q4.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

That same is applicable. 70-30. Do that.

Rohan Advani
Analyst, Praag Capital

[Non-English content] quarters [Non-English content] quarter [Non-English content] digital revenue [Non-English content] relative to the rear quarters. [Non-English content] understanding [Non-English content] ?

Kumar S. Taurani
Chairman and Managing Director, Tips Music

[Non-English content] digital [Non-English content] , 2-3% [Non-English content] , 2-3% [Non-English content] business [Non-English content] , that's a running business. [Non-English content] ultimately if you see as a consumer, [Non-English content] music consumption [Non-English content] , telephone [Non-English content] I think that's not a really worry. Sometimes [Non-English content] subscription [Non-English content] digital revenue 80% [Non-English content] So that is nothing, [Non-English content] really we are not worried or we are not even think of that.

Rohan Advani
Analyst, Praag Capital

Sir [Non-English content] conversely [Non-English content] non-digital revenue Q4 [Non-English content] contribution-

Kumar S. Taurani
Chairman and Managing Director, Tips Music

[Non-English content] we are doing well on publishing, public performance, brand side. [Non-English content] and [Non-English content] we are getting good revenues.

Rohan Advani
Analyst, Praag Capital

Okay, this is sustainable. [Non-English content] non-digital piece [Non-English content] base [Non-English content] base [Non-English content] one-off [Non-English content] unsustainable piece [Non-English content] quarter-over-quarter [Non-English content].

Kumar S. Taurani
Chairman and Managing Director, Tips Music

[Non-English content] overall business [Non-English content] you have to analyze us throughout the year wise. Year [Non-English content] first quarter [Non-English content] last year [Non-English content] last year [Non-English content] fourth quarter strong [Non-English content] . Third, fourth quarter [Non-English content] compared to first two quarters. And again, depending upon [Non-English content] first quarter [Non-English content] music [Non-English content] I feel [Non-English content] quarter [Non-English content] performance [Non-English content] we don't know. How customers behave and plus [Non-English content] music May, June [Non-English content] release [Non-English content] impact [Non-English content] It will take a lot of time.

[Non-English content] write off [Non-English content] same quarter [Non-English content] revenue [Non-English content] , major revenue. [Non-English content] business [Non-English content] on a ballpark [Non-English content] business [Non-English content] . What is our business? Our business is music [Non-English content] music consumption [Non-English content] family [Non-English content] music [Non-English content] youngsters [Non-English content] up to age of 40-45 [Non-English content] , from 15 to 40, [Non-English content] music consumption I think repertoire wise, catalog wise, we will be the number one company.

[Non-English content] picture [Non-English content] consumption [Non-English content] Last year [Non-English content] pictures [Non-English content] catalog [Non-English content] ₹2-4 [Non-English content] , 1-2% [Non-English content] , new releases [Non-English content] impact [Non-English content] again catalog will bounce back and touchwood अगर आप compare to other labels, our catalog is the best performing now.

Rohan Advani
Analyst, Praag Capital

Understood. Thank you, sir, and all the best.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. The next question is from the line of Makarand Bhosekar from Pro invest Nirmiti. Please go ahead.

Makarand Bhosekar
Equity Research Analyst, Proinvest Nirmiti

Hello sir. Thank you for the opportunity. My questions have been answered. Thank you.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. We have a follow-up question from Ravi Kumar Naredi from Naredi Investment Private Limited. Please go ahead, sir.

Ravi Naredi
Director, Naredi Investment Private Limited

Sir, just I think since last few months to ask you, can we think like Binaca Geetmala, one hour music show, song of Tips Industries, which one is at one to 15 number in this week and if it gives good advertisement to our songs and library.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Naredi [Non-English content] Instagram [Non-English content] youngsters [Non-English content] patience [Non-English content] program [Non-English content] Instagram [Non-English content] world [Non-English content] 30 second [Non-English content] fast food [Non-English content] issue [Non-English content] but [Non-English content] we will consider. [Non-English content]

Ravi Naredi
Director, Naredi Investment Private Limited

Okay.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Operator

Thank you. The next question is from the line of Yashowardhan Agrawal from IIFL Capital Asset Management Limited. Please go ahead, sir.

Yashowardhan Agrawal
Analyst, IIFL Capital Asset Management

Yes, IC, good evening. Am I audible?

Operator

You are. Yes.

Yashowardhan Agrawal
Analyst, IIFL Capital Asset Management

Thank you. Hi (uncertain), congratulations on good set of numbers. A few questions from my side. This is for this quarter. Would it be possible to give us volume growth and value growth in terms of how much growth would have come from increasing streams versus the premiumization play?

Sushant Dalmia
CFO, Tips Music

Yes, we don't share that data in terms of breakup of volume and value growth.

Yashowardhan Agrawal
Analyst, IIFL Capital Asset Management

Okay. The reason why I was asking that, in our presentation it was mentioned that the industry is expected to grow at 8%, whereas we have been doing far better growing at 20%, 25%, right? Historically.

Sushant Dalmia
CFO, Tips Music

Yes

Yashowardhan Agrawal
Analyst, IIFL Capital Asset Management

Even whenever we discuss our growth lever, majority of them are linked to the industry as well, meaning the monetization for the industry is getting better. I was just surprised that why the industry is growing at 8% and of course our repertoire is very good. That is leading to streaming growth as well. Just your thoughts on it, that why such a huge difference between industry growth and our growth.

Sushant Dalmia
CFO, Tips Music

Yashowardhan, at the end of the day, it all depends on the catalog and what we have said earlier also, that we have one of the best catalogs in the industry.

Yashowardhan Agrawal
Analyst, IIFL Capital Asset Management

Mm-hmm. Okay. Still, any kind of number that you would like to give on the volume growth, that the majority of the growth is coming either from the streaming growth? Would that be a fair assumption?

Sushant Dalmia
CFO, Tips Music

Primarily, it would be more towards the streaming growth. That is right. I won't be able to divulge more details on that.

Operator

Thank you. Ladies and gentlemen, due to time constraints, this was the last question. I would now like to hand the conference over to Ms. Ayushi Gupta for closing comments.

Ayushi Gupta
Head of Investor Relations, MUFG Intime Private Limited

I'd like to thank the management for taking the time out for this conference call today, and also thank all the participants. If you have any queries, please feel free to contact us. We are MUFG Intime Pvt Ltd., investor relation advisors for Tips Music Limited. Thank you so much.

Operator

Thank you. On behalf of Tips Music Limited, that concludes this conference. Thank you for joining us, and you may now disconnect your lines.

Kumar S. Taurani
Chairman and Managing Director, Tips Music

Thank you.

Sushant Dalmia
CFO, Tips Music

Thanks. Bye

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