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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Operating Segment
Start date and time of board meeting 14-08-2026   14:15:00
End date and time of board meeting 14-08-2026   15:56:00
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? Yes
No. of times funds raised during the quarter 3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no defaults on loans and debt securities during the quarter ended June 30, 2026.



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 39,017.40 39,017.40
Other income 672.60 672.60
Total income 39,690.00 39,690.00
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 1,629.60 1,629.60
(e) Finance costs 165.80 165.80
(f) Depreciation, depletion and amortisation expense 1,079.80 1,079.80
(f) Other Expenses
1 Cost of point redemption / gift cards 20,856.00 20,856.00
2 Incentives and cash back 10,621.10 10,621.10
3 Other expenses 2,994.90 2,994.90
Total other expenses 34,472.00 34,472.00
Total expenses 37,347.20 37,347.20
3 Total profit before exceptional items and tax 2,342.80 2,342.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,342.80 2,342.80
6 Tax expense
7 Current tax 681.80 681.80
8 Deferred tax (81.50) (81.50)
9 Total tax expenses 600.30 600.30
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 1,742.50 1,742.50
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 1,742.50 1,742.50
17 Other comprehensive income net of taxes 29.90 29.90
18 Total Comprehensive Income for the period 1,772.40 1,772.40
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 1,344.60 1,344.60
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 1.3 1.3
Diluted earnings (loss) per share from continuing operations 1.29 1.29
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 1.3 1.3
Diluted earnings (loss) per share from continuing and discontinued operations 1.29 1.29
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) Notes: 1. The above standalone unaudited financial results of Zaggle Prepaid Ocean Services Limited (the Company) for the quarter ended June 30, 2026, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 14, 2026. The statutory auditors of the company have carried out limited review of the above said results. 2. 'The standalone unaudited 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. 3. Out of Net Proceeds of Rs. 5,741.37 million, received from Qualified Institutions Placement (“QIP”) completed during the year 2024-25, the Company has utilised Rs. 2,277.06 million as at June 30, 2026, for repayment of certain borrowings, strategic investment (acquisition of shares in associate and subsidiaries), general corporate purpose and the balance unutilised Rs. 3,464.31 million, are temporarily invested as deposits with scheduled commercial banks and in monitoring account. 4. 'The Company has disclosed the segment information in the consolidated financial results and therefore no separate disclosure on segment information is given in the standalone financial results for the quarter ended June 30, 2026. 5. Pursuant to the Board Resolution dated May 8, 2026, the Company has proposed to acquire certain assets from Dice Enterprises Private Limited pursuant to an Asset Purchase Agreement, for a consideration of approximately Rs. 679.00 million. The transaction is currently in the process of being completed. 6. Subsequent to the quarter ended June 30, 2026, the Board of Directors of the Company, at its meeting held on July 21, 2026, approved an investment of up to Rs. 79.70 million, in one or more tranches, to acquire up to 19.9% of the equity share capital of Unobanc Private Limited. 7. The figures for the quarter ended March 31, 2026 represent the balancing figures between the audited figures for the financial year ended March 31, 2026 and the reviewed unaudited results for the nine months ended December 31, 2025.



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



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 Remeasurement gain / (loss) of defined benefit plan 17.30 17.30
2 Equity instruments through other comprehensive income 22.60 22.60
3 Deferred tax relating to above items (10.00) (10.00)
Total Amount of items that will not be reclassified to profit and loss 29.90
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
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 0.00 0.00
5 Total Other comprehensive income 29.90 29.90





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-09-2023
Amount Raised 39,200.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Expenditure towards Customer acquisition and retention NA 30,000.00 0.00 30,000.00 0.00
2 Expenditure towards development of technology and products NA 4,000.00 0.00 4,000.00 0.00
3 Repayment/ pre-payment of certain borrowings, in full or part, availed by our Company NA 1,708.30 0.00 1,708.30 0.00
4 General corporate purposes NA 509.90 507.70 507.70 0.00


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 23-12-2024
Amount Raised 59,484.10
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Strategic investments, acquisitions and inorganic growth opportunities by our Company and our Subsidiary, SAISPL NA 37,500.00 0.00 15,793.00 0.00
2 Pre-payment/ re-payment, in part or full, of certain outstanding borrowings availed by our Company NA 5,913.90 0.00 5,913.90 0.00
3 General corporate purposes NA 13,999.80 0.00 1,067.00 0.00
4 Issue related expenses NA 2,070.40 0.00 2,070.40 0.00


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-12-2025
Amount Raised 1,499.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Expenditure brand building activities including promotions,advertisements, marketing, and related initiatives, aims to enhance the Company's and its subsidiaries' market reach and visibility NA 3,999.00 0.00 928.00 0.00
2 Working Capital NA 600.00 0.00 571.00 0.00
3 General Corporate Purposes NA 1,400.00 0.00 0.00 0.00


Signatory Details

Name of signatory Venkatesh Ramachandran
Designation of person Chief Financial Officer
Place Hyderabad
Date 14-08-2026