Integrated Filing — IndAS



General information about company
Scrip Code 543320
NSE Symbol ETERNAL
MSEI Symbol NOTLISTED
ISIN INE758T01015
Name of company ETERNAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-Jul-2025   14:00:00
End date and time of board meeting 21-Jul-2025   14:54:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 71670000000
Other income 3540000000
Total income 75210000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 25570000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2730000000
(d) Employee benefit expense 8300000000
(e) Finance costs 670000000
(f) Depreciation, depletion and amortisation expense 3140000000
(f) Other Expenses
1 Advertisement and sales promotion 6710000000 6710000000
2 Delivery and related charges 18690000000 18690000000
3 Others 13980000000 13980000000
Total other expenses 39380000000
Total expenses 74330000000
3 Total profit before exceptional items and tax 880000000
4 Exceptional items 0
5 Total profit before tax 880000000
6 Tax expense
7 Current tax 790000000
8 Deferred tax -160000000
9 Total tax expenses 630000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 250000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 250000000
17 Other comprehensive income net of taxes 730000000
18 Total Comprehensive Income for the period 980000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 250000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 980000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 9080000000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03
Diluted earnings (loss) per share from continuing operations 0.03
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note to point 23 EPS is not annualised for the quarter ended June 30 2025



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India food ordering and delivery 22700000000 22700000000
2 Hyperpure supplies (B2B business) 23020000000 23020000000
3 Quick commerce 24090000000 24090000000
4 Going Out 2070000000 2070000000
5 All other segments (Residual) 170000000 170000000
Total Segment Revenue 72050000000
Less: Inter segment revenue 380000000 380000000
Revenue from operations 71670000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India food ordering and delivery 4650000000 4650000000
2 Hyperpure supplies (B2B business) -50000000 -50000000
3 Quick commerce -420000000 -420000000
4 Going Out -480000000 -480000000
5 All other segments (Residual) -450000000 -450000000
Total Profit before tax 3250000000
i. Finance cost 670000000 670000000
ii. Other Unallocable Expenditure net off Unallocable income 1700000000 1700000000
Profit before tax 880000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India food ordering and delivery 0 0
2 Hyperpure supplies (B2B business) 0 0
3 Quick commerce 0 0
4 Going Out 0 0
5 All other segments (Residual) 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 India food ordering and delivery 0 0
2 Hyperpure supplies (B2B business) 0 0
3 Quick commerce 0 0
4 Going Out 0 0
5 All other segments (Residual) 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) In compliance with Ind AS 108 Operating Segments refer Para 23 preparation and disclosure of segment assets and segment liabilities is not mandatorily required Hence in the XBRL utility we have mentioned 0 under each reportable segment for assets and liabilities



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit plans 0 0
2 Equity instruments through other comprehensive income -30000000 -30000000
Total Amount of items that will not be reclassified to profit and loss -30000000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 10000000 10000000
2 Debt instruments through other comprehensive income 1000000000 1000000000
Total Amount of items that will be reclassified to profit and loss 1010000000
4 Income tax relating to items that will be reclassified to profit or loss 250000000
5 Total Other comprehensive income 730000000