Integrated Filing-Governance



General information about company

Scrip Code 543320
NSE Symbol ETERNAL
MSEI Symbol NOTLISTED
ISIN INE758T01015
Name of the entity ETERNAL LIMITED
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Reporting Quarter Yearly
Date of Quarter Ending 31-Mar-2026
Type of company Equity
Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity? Yes
Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity? Yes
Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity? No
Reason For Part C Of Annexure I Disclosure Of Acquisition Of Shares OrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity During the quarter ended March 31, 2026, the Company has not acquired any shares or voting rights, nor has there been any subsequent change in current holding as provided under sub-para 1 of para A of Part A of Schedule III of SEBI Listing Regulations read with SEBI Master Circular dated January 30, 2026.
Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity? Yes
Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity? No
Reason For Part E Of Annexure I Disclosure Of Updates To Ongoing Tax Litigations Or Disputes Is Not Applicable To The Entity There is no tax litigation or dispute reported by the Company in terms of sub-para 8 of Para B Part A of Schedule III of SEBI Listing Regulations read with SEBI Master Circular dated January 30, 2026. Accordingly, there is no update.
Whether Annexure I (Part F) of the SEBI Circular dated December 31, 2024 related to Disclosure Of Loans / Guarantees / Comfort Letters / Securities Etc. is Applicable to the entity? Yes
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 100 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID comz00844
Reason For No SCORE ID
Type of Submission New
Remarks (website dissemination)



Annexure I
Annexure I to be submitted by listed entity on quarterly basis
I. Composition of Board of Directors
Disclosure of notes on composition of board of directors explanatory 1. On January 21, 2026, Mr. Deepinder Goyal DIN 02613583 resigned as Executive Director, MD & CEO w.e.f. February 1, 2026. He was subsequently appointed as Vice Chairman and Non-Executive Director on March 13, 2026. Given below are the details as required to be disclosed in the quarterly Integrated Filing Governance in respect of the cessation: a Initial Date of appointment- 18-01-2010 b Date of Re-appointment- 24-03-2021 c Date of cessation-01-02-2026 As two events fall within the same quarter, but the XBRL utility allows only one entry per director, hence, we have disclosed the details of his tenure as Executive Director through this note as per BSE and NSE guidance. 2. Ms. Sutapa Banerjee DIN 02844650 and Ms. Aparna Popat Ved DIN 08661466 were re-appointed as Independent Directors with shareholders approval on March 13, 2026, effective April 12, 2026 and April 19, 2026, respectively. However, since the XBRL utility permits recording the date of re-appointment only within the relevant filing quarter, the date of appointment has been recorded as the date of re-appointment in both cases.
Whether the listed entity has a Regular Chairperson Yes
Whether Chairperson is related to MD or CEO No Disqualification of Directors under section 164 of the Companies Act, 2013
Sr Title (Mr / Ms) Name of the Director PAN DIN Category 1 of directors Category 2 of directors Category 3 of directors Date of Birth Whether the director is disqualified? Start Date of disqualification End Date of disqualification Details of disqualification Current status Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations] Date of passing special resolution Initial Date of appointment Date of Re-appointment Date of cessation Tenure of director (in months) No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations) No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & 17A(2)] Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations) No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations) Reason for Cessation Notes for not providing PAN Notes for not providing DIN
1 Mr. Kaushik Dutta 03328890 Non-Executive - Independent Director Chairperson 01-May-1962 No Active NA 01-Mar-2021 01-Mar-2026 61 5 5 8 4
2 Mr. Deepinder Goyal 02613583 Non-Executive - Non Independent Director Not Applicable 26-Jan-1983 No Active NA 13-Mar-2026 1 0 0 0
3 Ms. Sutapa Banerjee 02844650 Non-Executive - Independent Director Not Applicable 24-Mar-1965 No Active NA 12-Apr-2021 12-Apr-2021 59.19 6 6 8 2
4 Mr. Sanjeev Bikhchandani 00065640 Non-Executive - Nominee Director Not Applicable 29-Jun-1963 No Active NA 13-Apr-2018 2 0 2 1
5 Ms. Namita Gupta 07337772 Non-Executive - Independent Director Not Applicable 19-Jul-1978 No Active NA 01-Mar-2021 01-Mar-2026 61 2 2 3 1
6 Ms. Aparna Popat Ved 08661466 Non-Executive - Independent Director Not Applicable 18-Jan-1978 No Active NA 19-Apr-2021 19-Apr-2021 59.12 2 2 1 0



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory .Mr. Deepinder Goyal was executive director at the time of cessation from Corporate Social Responsibility Committee, Stakeholders Relationship Committee and Risk Management Committee, however the XBRL utility is reflecting his current designation i.e. Non-Executive and Non-Independent Director.



Audit Committee Details
Whether the Audit Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 02844650 Sutapa Banerjee Non-Executive - Independent Director Chairperson 21-Jun-2021
2 07337772 Namita Gupta Non-Executive - Independent Director Member 01-Mar-2021
3 03328890 Kaushik Dutta Non-Executive - Independent Director Member 01-Mar-2021
4 00065640 Sanjeev Bikhchandani Non-Executive - Nominee Director Member 01-Mar-2021



Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 07337772 Namita Gupta Non-Executive - Independent Director Chairperson 01-Mar-2021
2 03328890 Kaushik Dutta Non-Executive - Independent Director Member 01-Mar-2021
3 00065640 Sanjeev Bikhchandani Non-Executive - Nominee Director Member 01-Mar-2021



Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00065640 Sanjeev Bikhchandani Non-Executive - Nominee Director Chairperson 01-Mar-2021
2 07337772 Namita Gupta Non-Executive - Independent Director Member 01-Mar-2021
3 08661466 Aparna Popat Ved Non-Executive - Independent Director Member 10-Feb-2026
4 02613583 Deepinder Goyal Non-Executive - Non Independent Director Member 01-Mar-2021 01-Feb-2026



Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00065640 Sanjeev Bikhchandani NED,ND Chairperson 10-Feb-2026
2 03328890 Kaushik Dutta ID Member 01-Mar-2021
3 07337772 Namita Gupta ID Member 01-Mar-2021
4 02613583 Deepinder Goyal NED Chairperson 01-Mar-2021 01-Feb-2026



Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Notes for not providing Date Whether requirement of Quorum met (Yes/No) Total Number of Directors as on date of the meeting Number of Directors present* (All directors including Independent Director) No. of Independent Directors attending the meeting*
1 16-Oct-2025 Yes 6 6 4
2 21-Jan-2026 96 Yes 6 6 4
3 21-Jan-2026 Yes 6 6 4
4 10-Feb-2026 19 Yes 5 5 4
5 12-Mar-2026 29 Yes 5 5 4



Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory One Risk Management Committee meeting was held during the quarter ended March 31, 2026 and there was no Risk Management Committee meeting held in the previous quarter. However, the field of Maximum gap between any two consecutive meeting is auto fetching the number of 60 days.
Sr Name of Committee Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order) Maximum gap between any two consecutive (in number of days) Name of other committee Reson for not providing date Whether requirement of Quorum met (Yes/No) Total Number of Directors in the Committee as on date of the meeting Number of Directors Present (All Directors including Independent Director) No. of Independent Directors attending the meeting* No. of members attending the meeting (other than Board of Directors)
1 Audit Committee 16-Oct-2025 Yes 4 4 3 0
2 Audit Committee 21-Jan-2026 96 Yes 4 4 3 0
3 Nomination and remuneration committee 21-Jan-2026 Yes 3 3 2 0
4 Nomination and remuneration committee 10-Feb-2026 19 Yes 3 3 2 0
5 Stakeholders Relationship Committee 21-Jan-2026 Yes 3 3 1 0
6 Risk Management Committee 23-Mar-2026 60 Yes 3 3 2 0



Annexure 1
VI. Affirmations
Sr Subject Compliance status (Yes/No)
1 The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
2 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee Yes
3 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee Yes
4 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee Yes
5 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities) Yes
6 The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015. Yes
7 The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015 Yes
8 This report and/or the report submitted in the previous quarter has been placed before Board of Directors. Yes
9 Any comments/observations/advice of Board of Directors may be mentioned here:



Annexure 1
Sr Subject Compliance status
1 Name of signatory Sandhya Sethia
2 Designation Company Secretary and Compliance Officer



Details of Cyber security incidence
Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter No
Other details of cyber security incidence or breaches or loss of data event
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr Date of the event Brief details of the event



Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year)
I. Disclosure on website in terms of LODR Regulation
Sr Item Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here. Web address
1.1 Details of business Yes https://www.eternal.com/investor-relations/
1.2 Memorandum of Association and Articles of Association Yes https://b.zmtcdn.com/data/file_assets/7c548e49bb2a8da4d224a7bf10c47b411742804874.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://www.eternal.com/investor-relations/governance/
2 Terms and conditions of appointment of independent directors Yes https://b.zmtcdn.com/data/file_assets/de1d78e930fd1e97bb792799f5e2da441775136193.pdf
3 Composition of various committees of board of directors Yes https://www.eternal.com/investor-relations/governance/?tab=committee-composition
4 Code of conduct of board of directors and senior management personnel Yes https://b.zmtcdn.com/data/file_assets/9c298850a5ae0f666977435d61bd44a11775136357.pdf
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://b.zmtcdn.com/data/file_assets/8ebb59ac99d5835706cb96cadbc8fcd11775136425.pdf
6 Criteria of making payments to non-executive directors Yes https://b.zmtcdn.com/data/file_assets/6b1575be4387d7f9d4462c1d6390e79d1775136479.pdf
7 Policy on dealing with related party transactions Yes https://b.zmtcdn.com/data/file_assets/36b1a6b0b1be230954827a5595b6a3dd1775136561.pdf
8 Policy for determining material subsidiaries Yes https://b.zmtcdn.com/data/file_assets/615ae925a53cf45cbd8218df6e5f2a301775136604.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://b.zmtcdn.com/data/file_assets/4db34d0ffd28e79a3b6dc8ed398549d21775800361.pdf
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://www.eternal.com/investor-relations/#resources
11 Email address for grievance redressal and other relevant details Yes https://www.eternal.com/investor-relations/#resources
12 Financial results Yes https://www.eternal.com/investor-relations/results/
13 Shareholding pattern Yes https://www.eternal.com/investor-relations/governance/?tab=shareholding-pattern
14 Details of agreements entered into with the media companies and/or their associates NA
15.1 Schedule of analyst or institutional investor meet and presentation prepared by listed entity for analyst or institutional investor meet Yes https://www.eternal.com/investor-relations/announcements/
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://www.eternal.com/investor-relations/results/
16 New name and the old name of the listed entity Yes https://www.eternal.com/investor-relations/#resources
17 Advertisements as per regulation 47 (1) Yes https://www.eternal.com/investor-relations/announcements/
18 Credit rating or revision in credit rating obtained NA
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://www.eternal.com/investor-relations/results/
20 Secretarial compliance report Yes https://www.eternal.com/investor-relations/announcements/
21 Materiality policy as per regulation 30 (4) Yes https://b.zmtcdn.com/data/file_assets/c4bf60a881ee43d9ee48d15075d10f0c1775171579.pdf
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://www.eternal.com/investor-relations/#resources
23 Disclosures under regulation 30(8) Yes https://www.eternal.com/investor-relations/announcements/
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://www.eternal.com/investor-relations/announcements/
25 Dividend distribution policy as specified in regulation 43A (1) Yes https://b.zmtcdn.com/data/file_assets/655f07bc918255baf0116cecb066e3e41775171620.pdf
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://www.eternal.com/investor-relations/announcements/
26.2 Employee benefit scheme documents framed in terms of SEBI (SBEB) regulations 2021
27 Confirmation that the above disclosures are in a separate section as specified in regulation 46(2) Yes https://www.eternal.com/investor-relations/
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://www.eternal.com/investor-relations/
29 Disclosure of notes on website in terms of Listing Regulations explanatory


Annexure II
II. Annual Affirmations
Sr Particulars Regulation Number Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here.
1 Independent director(s) have been appointed in terms of specified criteria of independence and/or eligibility 16(1)(b) Yes
2 Board Composition 17(1), 17(1A) & 17(1C), 17(1D) & 17(1E) Yes
3 Meeting Of Board Of Directors 17(2) Yes
4 Quorum of board meeting 17(2A) Yes
5 Review of Compliance Reports 17(3) Yes
6 Plans for orderly succession for appointments 17(4) Yes
7 Code of Conduct 17(5) Yes
8 Fees/compensation 17(6) Yes
9 Minimum Information 17(7) Yes
10 Compliance Certificate 17(8) Yes
11 Risk Assessment & Management 17(9) Yes
12 Performance Evaluation of Independent Directors 17(10) Yes
13 Recommendation of Board 17(11) Yes
14 Maximum number of Directorships 17A Yes
15 Composition of Audit Committee 18(1) Yes
16 Meeting of Audit Committee 18(2) Yes
17 Role of Audit Committee and information to be reviewed by the audit committee 18(3) Yes
18 Composition of nomination & remuneration committee 19(1) & (2) Yes
19 Quorum of Nomination and Remuneration Committee meeting 19(2A) Yes
20 Meeting of Nomination and Remuneration Committee 19(3A) Yes
21 Role of Nomination and Remuneration Committee 19(4) Yes
22 Composition of Stakeholder Relationship Committee 20(1), 20(2) & 20(2A) Yes
23 Meeting of Stakeholders Relationship Committee 20(3A) Yes
24 Role of Stakeholders Relationship Committee 20(4) Yes
25 Composition and role of risk management committee 21(1),(2),(3),(4) Yes
26 Meeting of Risk Management Committee 21(3A) Yes
27 Quorum of Risk Management Committee meeting 21(3B) Yes
28 Gap between the meetings of the Risk Management Committee 21(3C) Yes
29 Vigil Mechanism 22 Yes
30 Policy for related party Transaction 23(1), (1A), (5), (6), & (8) Yes
31 Prior or Omnibus approval of Audit Committee for all related party transactions 23(2), (3) Yes
32 Approval for material related party transactions 23(4) NA
33 Disclosure of related party transactions on consolidated basis 23(9) Yes
34 Composition of Board of Directors of unlisted material Subsidiary 24(1) Yes
35 Other Corporate Governance requirements with respect to subsidiary of listed entity 24(2),(3),(4),(5) & (6) Yes
36 Alternate Director to Independent Director 25(1) NA
37 Maximum Tenure 25(2) Yes
38 Appointment, Re-appointment or removal of an Independent Director through special resolution or the alternate mechanism 25(2A) Yes
39 Meeting of independent directors 25(3) & (4) Yes
40 Familiarization of independent directors 25(7) Yes
41 Declaration from Independent Director 25(8) & (9) Yes
42 Directors and Officers insurance 25(10) Yes
43 Confirmation with respect to appointment of Independent Directors who resigned from the listed entity 25(11) NA
44 Memberships in Committees 26(1) Yes
45 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel 26(3) Yes
46 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes
47 Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity 26(6) NA
48 Vacancies in respect Key Managerial Personnel 26A(1) & 26A(2), 26A(3) Yes
Any other information to be provided - Add Notes



Annexure II
III. Affirmations
Sr Particulars Compliance status (Yes/No/NA)
1 The Listed Entity has approved Material Subsidiary Policy and the Corporate Governance requirements with respect to subsidiary of Listed Entity have been complied Yes
Any other information to be provided



Annexure II
1 Name of signatory Sandhya Sethia
2 Designation Company Secretary and Compliance Officer



Additional Half yearly Disclosure
Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc.
I. Disclosure of Loans/ guarantees/comfort letters /securities etc.refer note below
(A)Any loan or any other form of debt advanced by the listed entity directly or indirectly to
Entity Aggregate amount advanced during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them 0 0
Promoter Group or any other entity controlled by them 0 0
Directors (including relatives) or any other entity controlled by them 0 0
KMPs or any other entity controlled by them 0 0
(B) Any guarantee / comfort letter (by whatever name called) provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed By
Entity Type (guarantee, comfort letter etc.) Aggregate amount of issuance during six months Balance outstanding at the end of six months(taking into account any invocation)
Promoter or any other entity controlled by them NA 0 0
Promoter Group or any other entity controlled by them NA 0 0
Directors (including relatives) or any other entity controlled by them NA 0 0
KMPs or any other entity controlled by them NA 0 0
(C) Any security provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed by
Entity Type of security (cash, shares etc.) Aggregate value of security provided during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them NA 0 0
Promoter Group or any other entity controlled by them NA 0 0
Directors (including relatives) or any other entity controlled by them NA 0 0
KMPs or any other entity controlled by them NA 0 0
(D) Additional Information
II. Affirmations
Affirmations Compliance Status Company Remarks
All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company. Yes Textual Information(2)
Name Akshant Goyal
Designation Chief Financial Officer
Place Gurugram
Date 16-Apr-2026



Text Block
Textual Information(3) Eternal Limited is a professionally managed company and does not have an identifiable promoter. However, NA could not be mentioned due to the limitation of the utility and hence we have mentioned yes.



Signatory Details
Name of signatory Sandhya Sethia
Designation of person Company Secretary and Compliance Officer
Place Gurugram
Date 16-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 39
No. of investor complaints disposed off during the Quarter 39
No. of investor complaints those remaining unresolved at the end of the Quarter 0


Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies-
The details of acquisition of shares or voting rights in unlisted companies during the quarter in terms of sub-para 1 of para A of Part A of Schedule III are given below
Any Other Information for Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies
Sr. No. Name of the unlisted company in which shares or voting rights have been acquired Date of acquisition Aggregate holding (% shares or voting rights) as at the end of the previous quarter % shares or voting rights acquired during the quarter Aggregate holding (% shares or voting rights) as at the end of the quarter


Disclosure of Imposition of Fine or Penalty
The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below:
Any Other Information for Disclosure of Imposition of Fine or Penalty The dates mentioned for receipt of orders under S.No. 1 to 4 actually represent the dates of passing of such orders which were retrieved from a third-party search software within this quarter
Sr. No. Name of the authority Nature and details of the action(s) taken or order(s) passed Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority Details of the violation(s)/ contravention(s) committed or alleged to be committed Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible
1 District Consumer Disputes Redressal Commission, West Godavari at Eluru Pay INR 567.84/- towards the cost of the food item along with a compensation of INR 5,000 to the Complainant along with an amount of INR 2,000/- towards costs. 06-Jan-2025 Non-veg food delivered in place of veg food The order has no material financial, operational or any other kind of impact on Eternal.
2 District Consumer Disputes Redressal Commission, Rangareddy Pay INR 5,000/- towards compensation for supplying non-vegetarian food instead of vegetarian food, along with an amount of INR 5,000/- towards litigation costs. In case the order is not complied within 45 days of receipt, the litigation costs would amount to INR 10,000/- instead of INR 5,000/-. Further, pay a sum of INR 15,000/- to the Consumer Welfare Fund Account maintained by DCDRC Ranga Reddy Commission. 28-Feb-2025 Non-veg food delivered in place of veg food The order has no material financial, operational or any other kind of impact on Eternal.
3 District Consumer Disputes Redressal Commission, Bengaluru Refund the amount of INR 1,218/- along with an interest @ 9% per annum from the date of receipt of the order until realisation of payment (if not refunded already) along with a sum of INR 5,000/- towards mental agony and litigation costs. 11-Nov-2025 Multiple payments during onboarding The order has no material financial, operational or any other kind of impact on Eternal.
4 District Consumer Disputes Redressal Commission, Shanthinagar, Bangalore Refund the amount of INR 374/- and pay a compensation of INR 2,000/- for causing mental agony. Further, pay a sum of INR 2,000/- towards litigation costs. The costs are to be paid within 30 days from the receipt of the order, failing which an interest @ 6% per annum shall be applicable from the date of the order until the payment is made. 12-Dec-2025 Non-veg food delivered in place of veg food The order has no material financial, operational or any other kind of impact on Eternal.
5 District Consumer Disputes Redressal Commission, Kalahandi Refund INR 10/- collected as platform fee, along with INR 10,000/- towards mental agony and INR 10,000/- towards litigation costs. The above amounts are to be paid within 30 days of the receipt of the order, failing which an amount of INR 200/- per day will be applicable until the realisation of payment. 01-Jan-2026 Platform Fees We are filing an Appeal, challenging the order, before the Ld. State Consumer Disputes Redressal Commission, Cuttack, Odisha
6 District Consumer Disputes Redressal Commission, Kalahandi Refund INR 8/- collected as platform fee, along with INR 10,000/- towards mental agony and INR 10,000/- towards litigation costs. The above amounts are to be paid within 30 days of the receipt of the order, failing which an amount of INR 200/- per day will be applicable until the realisation of payment. Further, issue a proper invoice/receipt for the delivery charges of INR 20/- collected from the complainant. 07-Jan-2026 Platform Fees, Non-issuance of invoice for delivery charges We are filing an Appeal, challenging the order, before the Ld. State Consumer Disputes Redressal Commission, Cuttack, Odisha
7 District Consumer Disputes Redressal Commission, Kalahandi Pay a compensation of INR 10,000/- towards mental agony and INR 10,000/- towards litigation costs. The above amounts are to be paid within 30 days from the receipt of the order, failing which a fine of INR 200/- shall be applicable per day until the realisation of payment. 08-Jan-2026 Poor quality of food, images shown on the platform are different from the actual food which was delivered We are filing an Appeal, challenging the order, before the Ld. State Consumer Disputes Redressal Commission, Cuttack, Odisha
8 District Consumer Disputes Redressal Commission, Kalahandi Issue a proper receipt for delivery charges amounting to INR 29/- and pay INR 5,000/- as compensation for inconvenience and mental agony along with a compensation of INR 5,000/- towards cost of litigation 17-Mar-2026 Platform fees, non-issuance of invoice for delivery charges The order has no material financial, operational or any other kind of impact on Eternal.
9 District Consumer Disputes Redressal Commission - I, Hyderabad Refund the amount of INR 659.90/- and pay a compensation of INR 5,000/- along with costs of INR 3,000/- 27-Mar-2026 Food not delivered The order has no material financial, operational or any other kind of impact on Eternal.


Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below:

Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes
Sr. No. Name of the opposing party Date of initiation of the litigation / dispute Status of the litigation / dispute as per last disclosure Current status of the litigation / dispute