Integrated Filing — IndAS



General information about company

Scrip Code 543985
NSE Symbol ZAGGLE
MSEI Symbol NOTLISTED
ISIN INE07K301024
Name of company Zaggle Prepaid Ocean Services Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   14:15:00
End date and time of board meeting 13-05-2026   15:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 61,791.60 1,90,764.60
Other income 839.90 3,800.30
Total income 62,631.50 1,94,564.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,735.70 7,041.90
(e) Finance costs 160.20 533.00
(f) Depreciation, depletion and amortisation expense 1,254.10 3,688.00
(f) Other Expenses
1 Incentives and cash back 15,212.00 50,526.40
2 Other expenses 2,428.90 9,503.10
3 Cost of point redemption / gift cards 36,581.30 1,05,198.00
Total other expenses 54,222.20 1,65,227.50
Total expenses 57,372.20 1,76,490.40
3 Total profit before exceptional items and tax 5,259.30 18,074.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,259.30 18,074.50
6 Tax expense
7 Current tax 1,397.90 4,712.40
8 Deferred tax (11.80) (72.20)
9 Total tax expenses 1,386.10 4,640.20
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,873.20 13,434.30
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 187.10 441.20
16 Total profit (loss) for period 4,060.30 13,875.50
17 Other comprehensive income net of taxes 35.60 (16.50)
18 Total Comprehensive Income for the period 4,095.90 13,859.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,060.40 13,808.30
Total profit or loss, attributable to non-controlling interests (0.10) 67.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,095.80 13,792.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.10 66.40
21 Details of equity share capital
Paid-up equity share capital 1,344.60 1,344.60
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,39,076.60
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.02 10.28
Diluted earnings (loss) per share from continuing operations 3.02 10.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.02 10.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.02 10.26
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) 1. The above consolidated financial results of Zaggle Prepaid Ocean Services Limited (the Company / Holding Company) for the quarter and year ended March 31 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 13 2026. The Statutory Auditors have issued an unmodified audit opinion on the financial results for the year ended March 31 2026 and have issued an unmodified conclusion in respect of limited review for the quarter ended March 31 2026. 2. The consolidated financial results of the company have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). 3. During the year ended 2025-26, pursuant to the share purchase agreement dated December 05 2025 the Company acquired 100% of the shareholding in Rivpe Technology Private Limited, and the acquisition was completed on March 30 2026. Consequent to this acquisition, Rivpe Technology Private Limited became a wholly owned subsidiary of the Company with effect from March 30 2026. Further Omnicash Fintech Private Limited being a wholly owned subsidiary of RTPL, became a step-down wholly owned subsidiary of the Company. 4. During the year 2025-26 pursuant to the Share Subscription Agreement dated September 29 2025 the Company acquired 55.56% of the shareholding in Greenedge Enterprises Private Limited and the acquisition was completed on September 30 2025. Consequent to this acquisition, the Greenedge Enterprises Private Limited became a subsidiary of the Company with effect from September 30 2025. Further pursuant to Share purchase agreement dated October 24 2025 the Company acquired an additional 44.44% equity shareholding in Greenedge Enterprises Private Limited. Consequent to the said acquisition, Greenedge Enterprises Private Limited became a wholly owned subsidiary of the Company with effect from December 05 2025 During the quarter ended September 30 2025 the transaction was initially accounted on provisional basis. During the quarter ended March 31 2025 Management has concluded on the purchase price allocation based on the report of the external independent expert and has finalized the accounting for business combination in accordance with the Ind AS 103. 5. During the quarter and year ended March 31 2026 the Company incorporated a wholly-owned subsidiary Zaggle Payments IFSC Limited in GIFT City, Gujarat, India. The Certificate of Incorporation was issued by the Ministry of Corporate Affairs on February 25 2026. The subsidiary has been incorporated with an initial paid-up share capital of Rs. 1.00 Lakh to engage in providing SaaS-based spend management solutions and expanding global cross-border payments capabilities. 6. The consolidated financial results include results of the following entities: Name of the Entity Relationship with the Holding Company Span Across IT Solutions Private Limited Wholly Owned Subsidiary Greenedge Enterprises Private Limited Subsidiary (w.e.f. September 30 2025) Rivpe Technology Private Limited Subsidiary (w.e.f. March 30 2025) Omnicash Fintech Private Limited Subsidiary of Rivpe Technology Private Limited Zaggle Payments IFSC Limited Wholly Owned Subsidiary (w.e.f. February 25 2026) Mobileware Technologies Private Limited Associate (w.e.f. March 25 2025) 7. The details of funds raised through Initial Public Offer (IPO) by the Holding Company during the financial year 2023-24 and utilisation of said funds as at March 31 2026 are as follows: (Rs. in Million) Object of the issue as per prospectus Amount to be utilised as per prospectus Utilisation up to March 31 2026 Unutilised amount up to March 31 2026 Expenditure towards Customer acquisition and retention 3000.00 3000.00 - Expenditure towards development of technology and products 400.00 400.00 - Repayment/ pre-payment of certain borrowings in full or part availed by the Company 170.83 170.83 - General corporate purposes 50.77 50.77 - Total 3621.60 3621.60 - The Company has fully utilized the IPO proceeds as at March 31, 2026 for the purpose for which the funds has been raised. 8. Out of Net Proceeds of Rs. 5741.37 million, received from Qualified Institutions Placement (QIP) completed during the year 2024-25 the Company has utilised Rs. 1912.97 million as at March 31 2026 for repayment of certain borrowings strategic investment (acquisition of shares in associate and subsidiaries) general corporate purpose and the balance unutilised Rs. 3828.40 million are temporarily invested as deposits with scheduled commercial banks and in monitoring account. 9. Segment Reporting : (Rs. in Million) Particulars Quarter Ended Year Ended 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 Audited (Refer Note 14) Unaudited Audited (Refer Note 14) Audited Audited Revenue from Customers Program fee 2218.33 2111.29 1570.78 7523.35 5456.41 Propel platform revenue / Gift cards 3821.62 3027.91 2450.28 11074.07 7218.48 Platform fee / SaaS fee / Service fee 139.21 116.29 100.01 479.04 362.68 Total 6179.16 5255.49 4121.07 19076.46 13037.57 Revenue from Customers Geographical Segment information Within India 6179.16 5255.49 4121.07 19076.46 13037.57 Outside India - - - - - Total 6179.16 5255.49 4121.07 19076.46 13037.57 Notes: i) Segment information is presented for the consolidated financial results as permitted under the Ind AS 108 - Operating Segments. ii) The Company's operating business are organised and managed according to nature of Products and services provided. This assessment resulted in identification of (a) Programe Fee; (b) Platform Fee / SaaS Fee / Service Fee; (c) Propel platform revenue / Gift cards as separate lines of business activities at Revenue level by the Chief Operating Decision Maker (CODM). However, since the Company does not allocate common operating costs, assets and liabilities across business activities, as per the assessment undertaken by CODM, the allocation resources and assessment of the financial performance is undertaken at the Group level. 10. The Board of Directors and the Shareholders, in their meetings held on October 03 2025 and October 31 2025 respectively, approved inter-alia issuance of 352734 Share Warrants on preferential basis to Promoter Group and 705467 Share Warrants on preferential basis to Non-promoters in accordance with Section 23 42 and 62 of the Companies Act 2013 read with Chapter V of SEBI (Issue of Capital and Disclosure Requirement) Regulations 2018. Consequently the Company allotted 1058201 Warrants during the financial year 2025-26 to the aforesaid Investors against receipt of 25% of issued price of Rs. 567 per Warrant i.e. Rs. 141.75 per Warrant aggregating Rs.149.99 million and the balance 75% of the consideration shall be payable by the warrant holders at the time of conversion of the warrants into Equity Shares. 11. On November 21 2025 the Government of India notified the four Labour Codes - the Code on Wages, 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 - consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed the impact of the changes consistent with the Labour Codes draft rules and FAQs. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed 12. During the quarter ended March 31 2026 the Company allotted 6478 equity shares at an exercise price of Rs. 164 per option under the Employee Stock Options Scheme of the Company. 13. Subsequent to the quarter ended March 31 2026 the Board of Directors of the Company, at its meeting held on May 08 2026 approved the proposed acquisition of assets from Dice Enterprises Private Limited comprising inter alia software databases/codebase contracts intellectual property domain names and other related assets in the spend management space for a consideration of approximately Rs. 679 million plus applicable taxes. The completion of the proposed transaction is subject to the fulfilment of closing conditions and execution requirements as specified under the Asset Purchase Agreement – Software Intellectual Property Assignment Agreement and Asset Purchase Agreement – Contracts. 14. The figures for the quarters ended March 31 2026 and March 31 2025 represent the balancing figures between the audited figures for the financial years ended March 31 2026 and March 31 2025 and the reviewed unaudited results for the nine months ended December 31 2025 and December 31 2024 respectively.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,765.20
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 5,042.80
Other intangible assets 12,295.40
Intangible assets under development 6,657.60
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 3,217.80
Trade receivables, non-current 0.00
Loans, non-current 1,001.00
Other non-current financial assets
1 Other financial assets 1,199.20
Total of other non-current financial assets 1,199.20
Total non-current financial assets 5,418.00
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 271.30
2 Right-of-use assets 780.20
3 Income-tax assets (net) 430.10
4 Deferred tax assets (net) 18.10
Total of other non-current assets 1,499.70
Total non-current assets 34,678.70
2 Current assets
Inventories 84.10
Current financial asset
Current investments 0.00
Trade receivables, current 36,117.70
Cash and cash equivalents 10,598.20
Bank balance other than cash and cash equivalents 43,979.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 724.80
Total current financial assets 91,419.70
Current tax assets (net)
Other current assets
1 Other current assets 29,182.70
Total of other current assets 29,182.70
Total current assets 1,20,686.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,55,365.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,344.60
Other equity 1,39,076.60
Total equity attributable to owners of parent 1,40,421.20
Non controlling interest 258.40
Total equity 1,40,679.60
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 466.80
Total of other non-current financial liabilities 466.80
Total non-current financial liabilities 466.80
Provisions, non-current 376.50
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 843.30
Current liabilities
Current financial liabilities
Borrowings, current 4,540.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,071.30
Total Trade payable 2,080.40
Other current financial liabilities
1 Lease liabilities 456.40
2 Other financial liabilities 1,545.90
Total of other current financial liabilities 2,002.30
Total current financial liabilities 8,622.90
Other current liabilities 4,705.60
1 Other current liabilities 4,705.60
Total of other current liabilities 4,705.60
Provisions, current 44.20
Current tax liabilities (Net) 469.60
Deferred government grants, Current 0.00
Total current liabilities 13,842.30
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 14,685.60
Total equity and liabilites 1,55,365.20
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Program fee 22,183.30 75,233.50
2 Propel platform revenue / Gift cards 38,216.20 1,10,740.70
3 Platform fee / SaaS fee / Service fee 1,392.10 4,790.40
Total Segment Revenue 61,791.60 1,90,764.60
Less: Inter segment revenue
Revenue from operations 61,791.60 1,90,764.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Program fee 0.00 0.00
2 Propel platform revenue / Gift cards 0.00 0.00
3 Platform fee / SaaS fee / Service fee 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Program fee 0.00 0.00
2 Propel platform revenue / Gift cards 0.00 0.00
3 Platform fee / SaaS fee / Service fee 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Program fee 0.00 0.00
2 Propel platform revenue / Gift cards 0.00 0.00
3 Platform fee / SaaS fee / Service fee 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain / (loss) of defined benefit plan 37.80 (39.10)
2 Equity instruments through other comprehensive income (5.50) 2.70
3 Share of OCI of associate (net of tax) 0.30 (1.40)
Total Amount of items that will not be reclassified to profit and loss 32.60 (37.80)
2 Income tax relating to items that will not be reclassified to profit or loss (3.00) (21.30)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 35.60 (16.50)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 18,074.50
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (51.00)
Adjustments for decrease (increase) in trade receivables, current (12,865.50)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (9,214.30)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 499.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 884.20
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,688.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (148.70)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,053.80
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 222.90
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (15,931.30)
Net cash flows from (used in) operations 2,143.20
Dividends received 0.00
Interest paid (533.00)
Interest received (3,617.20)
Income taxes paid (refund) 4,205.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (5,146.80)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 5,184.60
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 10,711.40
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 1,001.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 3,558.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 20,851.20
Net cash flows from (used in) investing activities 7,512.60
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 22.60
Proceeds from issuing other equity instruments 1,626.80
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,031.20
Repayments of borrowings 344.80
Payments of lease liabilities 388.50
Dividends paid 0.00
Interest paid 533.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,414.30
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6,780.10
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 6,780.10
Cash and cash equivalents cash flow statement at beginning of period 3,818.10
Cash and cash equivalents cash flow statement at end of period 10,598.20





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MSKA Associates LLP Yes 31-07-2027