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 01-04-2026
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 Standalone
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 Single segment
Description of single segment The Company has multiple segment. The Company publishes their statement of standalone unaudited financial results along with the statement of consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results and hence have selected here single segment for the purpose of this reporting.
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Eternal Limited has not taken any external borrowings during the quarter and hence this is not applicable.



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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 3,34,900.00 3,34,900.00
Other income 60,200.00 60,200.00
Total income 3,95,100.00 3,95,100.00
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 50,700.00 50,700.00
(e) Finance costs 2,000.00 2,000.00
(f) Depreciation, depletion and amortisation expense 6,000.00 6,000.00
(f) Other Expenses
1 Advertisement and sales promotion 69,600.00 69,600.00
2 Delivery and related charges 1,47,700.00 1,47,700.00
3 Others 41,100.00 41,100.00
Total other expenses 2,58,400.00 2,58,400.00
Total expenses 3,17,100.00 3,17,100.00
3 Total profit before exceptional items and tax 78,000.00 78,000.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 78,000.00 78,000.00
6 Tax expense
7 Current tax 15,600.00 15,600.00
8 Deferred tax 3,900.00 3,900.00
9 Total tax expenses 19,500.00 19,500.00
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 58,500.00 58,500.00
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 58,500.00 58,500.00
17 Other comprehensive income net of taxes (700.00) (700.00)
18 Total Comprehensive Income for the period 57,800.00 57,800.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 0.64 0.64
Diluted earnings (loss) per share from continuing operations 0.62 0.62
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 0.64 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.62 0.62
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 statement of standalone unaudited financial results of Eternal Limited (Formerly known as Zomato Limited) (“the Company”) 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 The Company publishes these financial results along with the consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results. 4 The Company has made long term strategic investments in Zomato Hyperpure Private Limited (ZHPL), Zomato Entertainment Private Limited (ZEPL), Blink Commerce Private Limited (BCPL), Orbgen Technologies Private Limited (“OTPL”) and Wasteland Entertainment Private Limited (“WEPL”) (subsidiary companies). These subsidiary companies have incurred expenses for building the brand, market share and operations which have added to their losses. These investments will generate growth and returns over a period of time. Further, the Parent has also committed to provide support to each of its subsidiary companies in the event they are unable to meet their individual liabilities. Based on the review of the performance and future plans of these subsidiary companies, the Company has concluded that no impairment is required as on June 30, 2026. The same was noted by the Audit Committee and the Board. 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 Company's assessment, the provisions currently in force do not have a material impact on the financial results of the Company. 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 Company 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 Company. 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



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company publishes their Statement of standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated financial results and hence have selected here single segment for the purpose of reporting.



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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans 0.00 0.00
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 (7,000.00)
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 0.00 0.00
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 8,400.00
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 (700.00) (700.00)