| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 22-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | 22-07-2026 13:30:00 |
| End date and time of board meeting | 22-07-2026 14:50:00 |
| 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 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 20,21,100.00 | 20,21,100.00 | |
| Other income | 37,500.00 | 37,500.00 | |
| Total income | 20,58,600.00 | 20,58,600.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,700.00 | 4,700.00 |
| (b) | Purchases of stock-in-trade | 12,86,000.00 | 12,86,000.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (87,600.00) | (87,600.00) |
| (d) | Employee benefit expense | 1,06,800.00 | 1,06,800.00 |
| (e) | Finance costs | 15,100.00 | 15,100.00 |
| (f) | Depreciation, depletion and amortisation expense | 54,600.00 | 54,600.00 |
| (f) | Other Expenses | ||
| 1 | Advertisement and sales promotion | 94,500.00 | 94,500.00 |
| 2 | Delivery and related charges | 3,15,000.00 | 3,15,000.00 |
| 3 | Others | 2,42,300.00 | 2,42,300.00 |
| Total other expenses | 6,51,800.00 | 6,51,800.00 | |
| Total expenses | 20,31,400.00 | 20,31,400.00 | |
| 3 | Total profit before exceptional items and tax | 27,200.00 | 27,200.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 27,200.00 | 27,200.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 15,700.00 | 15,700.00 |
| 8 | Deferred tax | 2,300.00 | 2,300.00 |
| 9 | Total tax expenses | 18,000.00 | 18,000.00 |
| 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 | 9,200.00 | 9,200.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 9,200.00 | 9,200.00 |
| 17 | Other comprehensive income net of taxes | (500.00) | (500.00) |
| 18 | Total Comprehensive Income for the period | 8,700.00 | 8,700.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,200.00 | 9,200.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 8,700.00 | 8,700.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 92,100.00 | 92,100.00 | |
| Face value of equity share capital | 1 | 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 | 0.1 | 0.1 | |
| Diluted earnings (loss) per share from continuing operations | 0.1 | 0.1 | |
| 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 | 0.1 | 0.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.1 | 0.1 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The statement of consolidated unaudited financial results of Eternal Limited (Formerly known as Zomato Limited) (“the Company”/“the Parent”) and its subsidiaries (together referred to as “the Group”) for the quarter ended June 30, 2026 (“Financial Results”) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 22, 2026. 2 The Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (LODR Regulations). 3 Consolidated segment information Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (CODM), in deciding how to allocate resources and assessing performance. Effective February 1, 2026, the Group’s CODM is the Chief Executive Officer of the Company (earlier Managing Director and Chief Executive Officer). The change in CODM did not result in any change in the identification of operating segments or the measurement of segment information. The segments for the Group are as follows: 1. India food ordering and delivery 2. Hyperpure supplies (B2B business) 3. Quick commerce 4. Going out 5. All other segments (Residual) India food ordering and delivery comprises of online marketplace platform through which the Group facilitates listing and online ordering of food items and delivery of these food items by connecting end users, restaurant partners and independent delivery partners. Hyperpure supplies (B2B business) is our farm-to-fork supplies offering for restaurants in India and sale of items to businesses for onward sales. Quick commerce comprises of online platform named Blinkit (“Platform”) that enables listing and sale of items directly by the Group or by third-party sellers. End users are able to place orders of these listed items on the Platform which are delivered to their doorsteps within minutes. Quick commerce also includes provision of advertisement, warehousing and ancillary services. Going-out is a combination of our dining-out and entertainment ticketing business. Customers / end users use our dining-out offering to search and discover restaurants, reserve tables, avail offers and make payments while dining-out at restaurants. In our entertainment ticketing business, we offer ticketing services to customers for movies, sports and events (including our own events) and offer services like event production, management etc. to other event partners/ participants. The Group has combined and disclosed balancing number in All other segments which are not reportable. Revenue and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly attributable to any reporting segment have been allocated to respective segments based on the number of orders, revenue, number of employees or gross/net order value as reviewed by CODM. Summarised segment information is as follows: (INR crore) Particulars Quarter ended Year ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Unaudited (Refer note 7) Unaudited Audited Revenue from operations (external customers) India food ordering and delivery 3,100 2,737 2,261 10,159 Hyperpure supplies (B2B business) 1,034 978 2,295 5,366 Quick commerce 15,664 13,232 2,400 37,779 Going Out 318 277 207 973 All other segments (Residual) 95 68 4 87 Total 20,211 17,292 7,167 54,364 Revenue from operations (inter-segment) India food ordering and delivery 20 14 9 46 Hyperpure supplies (B2B business) 58 51 7 78 Quick commerce 2 2 9 13 Going Out - - - - All other segments (Residual) 14 11 13 49 Total 94 78 38 186 Segment results India food ordering and delivery 621 549 465 2,079 Hyperpure supplies (B2B business) 14 13 (5) 16 Quick commerce 365 265 (42) 430 Going Out (61) (73) (48) (292) All other segments (Residual) (90) (60) (45) (206) Segment results 849 694 325 2,027 Add: other income 375 342 354 1,396 Less: share based payment expense 255 208 210 819 Less: finance costs 151 132 67 392 Less: depreciation and amortisation expense 546 468 314 1,597 Add: exceptional items - - - - Profit before tax 272 228 88 615 4 During the quarter ended June 30, 2025, the Group had started transitioning from its marketplace model to a combination of marketplace and inventory-led model in its quick commerce segment. Owing to this change, the revenue under quick commerce segment now includes amount on account of direct sales to customers on the Blinkit platform and not just the marketplace commission on such sales and hence a reduction in sales of Hyperpure supplies (B2B business). 5 The Company is in receipt of the following Show Cause Notices (“SCNs”) and Demand Orders (“Orders”) from various GST authorities : a. Orders for October 2019 to March 2022 for all the States for INR 420 crore b. Orders for April 2022 to March 2024 for Andhra Pradesh for INR 14 crore c. SCN for April 2022 to March 2023 for Gujarat for INR 13 crore, There are no SCNs or Orders on this matter other than those mentioned here. The SCNs and Orders require the Company to pay GST on the delivery charges collected by the Company from the end users on behalf of the delivery partners, along with additional interest and penalties as per GST provisions. The Company is contesting the Orders/ SCNs at appropriate forums. The Company, supported by the external independent expert’s advice, is of the view that it has a strong case on merits. W.e.f. September 22, 2025, the Government has included local delivery services provided through Electronic Commerce Operators (“ECOs”) by unregistered service providers u/s 9(5) of CGST Act, 2017. Pursuant to change in law, the Company is paying GST on delivery charges collected from the customers on behalf of unregistered delivery partners. 6 The Government of India, with effect from November 21, 2025, notified the Code on Social Security, 2020; the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020; and the Code on Wages, 2019 (collectively, the “Labour Codes”), with the corresponding rules notified on May 08, 2026. The Labour Codes replace the existing central labour legislations. Certain provisions of the Labour Codes are yet to be notified; based on the Group's assessment, the provisions currently in force do not have a material impact on the financial results of the Group. Similarly, various State Governments have also notified their own legislations pertaining to gig and platform work; however, the notification of the rules in respect of such state legislations remain pending, except for the State of Karnataka, where the rules have been notified on November 19, 2025. The Group is currently contesting the validity of the Karnataka state legislation (The Karnataka Platform Based Gig Workers (Social Security and Welfare) Act, 2025) before the appropriate forum. The operationalised state legislations as of June 30, 2026 (i.e., of Karnataka), does not have a material impact on the financial results of the Group. The financial impact, if any, of the remaining provisions will be assessed upon notification of the relevant rules and regulations. 7 The figures of the fourth quarter are the balancing figures between audited figures in respect of the full financial year and published year to date figures upto the third quarter of the relevant financial year. 8 Note to point 23 - EPS is not annualised for the quarter ended June 30, 2026 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | India food ordering and delivery | 3,12,000.00 | 3,12,000.00 | ||||
| 2 | Hyperpure supplies (B2B business) | 1,09,200.00 | 1,09,200.00 | ||||
| 3 | Quick commerce | 15,66,600.00 | 15,66,600.00 | ||||
| 4 | Going Out | 31,800.00 | 31,800.00 | ||||
| 5 | All other segments (Residual) | 10,900.00 | 10,900.00 | ||||
| Total Segment Revenue | 20,30,500.00 | 20,30,500.00 | |||||
| Less: Inter segment revenue | 9,400.00 | 9,400.00 | |||||
| Revenue from operations | 20,21,100.00 | 20,21,100.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | India food ordering and delivery | 62,100.00 | 62,100.00 | ||||
| 2 | Hyperpure supplies (B2B business) | 1,400.00 | 1,400.00 | ||||
| 3 | Quick commerce | 36,500.00 | 36,500.00 | ||||
| 4 | Going Out | (6,100.00) | (6,100.00) | ||||
| 5 | All other segments (Residual) | (9,000.00) | (9,000.00) | ||||
| Total Profit before tax | 84,900.00 | 84,900.00 | |||||
| i. Finance cost | 15,100.00 | 15,100.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 42,600.00 | 42,600.00 | |||||
| Profit before tax | 27,200.00 | 27,200.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | India food ordering and delivery | 0.00 | 0.00 | ||||
| 2 | Hyperpure supplies (B2B business) | 0.00 | 0.00 | ||||
| 3 | Quick commerce | 0.00 | 0.00 | ||||
| 4 | Going Out | 0.00 | 0.00 | ||||
| 5 | All other segments (Residual) | 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 | India food ordering and delivery | 0.00 | 0.00 | ||||
| 2 | Hyperpure supplies (B2B business) | 0.00 | 0.00 | ||||
| 3 | Quick commerce | 0.00 | 0.00 | ||||
| 4 | Going Out | 0.00 | 0.00 | ||||
| 5 | All other segments (Residual) | 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 | Textual Information(2) | ||||||
| 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 Consolidated segment information Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (CODM), in deciding how to allocate resources and assessing performance. Effective February 1, 2026, the Group’s CODM is the Chief Executive Officer of the Company (earlier Managing Director and Chief Executive Officer). The change in CODM did not result in any change in the identification of operating segments or the measurement of segment information. The segments for the Group are as follows: 1. India food ordering and delivery 2. Hyperpure supplies (B2B business) 3. Quick commerce 4. Going out 5. All other segments (Residual) India food ordering and delivery comprises of online marketplace platform through which the Group facilitates listing and online ordering of food items and delivery of these food items by connecting end users, restaurant partners and independent delivery partners. Hyperpure supplies (B2B business) is our farm-to-fork supplies offering for restaurants in India and sale of items to businesses for onward sales. Quick commerce comprises of online platform named Blinkit (“Platform”) that enables listing and sale of items directly by the Group or by third-party sellers. End users are able to place orders of these listed items on the Platform which are delivered to their doorsteps within minutes. Quick commerce also includes provision of advertisement, warehousing and ancillary services. Going-out is a combination of our dining-out and entertainment ticketing business. Customers / end users use our dining-out offering to search and discover restaurants, reserve tables, avail offers and make payments while dining-out at restaurants. In our entertainment ticketing business, we offer ticketing services to customers for movies, sports and events (including our own events) and offer services like event production, management etc. to other event partners/ participants. The Group has combined and disclosed balancing number in All other segments which are not reportable. Revenue and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly attributable to any reporting segment have been allocated to respective segments based on the number of orders, revenue, number of employees or gross/net order value as reviewed by CODM. |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Remeasurements of the defined benefit plans | 100.00 | 100.00 |
| 2 | Equity instruments through other comprehensive income | (7,000.00) | (7,000.00) |
| Total Amount of items that will not be reclassified to profit and loss | (6,900.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 100.00 | 100.00 |
| 2 | Debt instruments through other comprehensive income | 8,400.00 | 8,400.00 |
| Total Amount of items that will be reclassified to profit and loss | 8,500.00 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,100.00 | 2,100.00 |
| 5 | Total Other comprehensive income | (500.00) | (500.00) |