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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 42,326.50 42,326.50
Other income 659.40 659.40
Total income 42,985.90 42,985.90
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 1,912.00 1,912.00
(e) Finance costs 165.80 165.80
(f) Depreciation, depletion and amortisation expense 1,268.80 1,268.80
(f) Other Expenses
1 Cost of point redemption / gift cards 23,377.50 23,377.50
2 Incentives and cash back 10,621.10 10,621.10
3 Other expenses 3,325.80 3,325.80
Total other expenses 37,324.40 37,324.40
Total expenses 40,671.00 40,671.00
3 Total profit before exceptional items and tax 2,314.90 2,314.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,314.90 2,314.90
6 Tax expense
7 Current tax 885.70 885.70
8 Deferred tax (90.30) (90.30)
9 Total tax expenses 795.40 795.40
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 1,519.50 1,519.50
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 233.10 233.10
16 Total profit (loss) for period 1,752.60 1,752.60
17 Other comprehensive income net of taxes 27.80 27.80
18 Total Comprehensive Income for the period 1,780.40 1,780.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,753.30 1,753.30
Total profit or loss, attributable to non-controlling interests (0.70) (0.70)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,781.10 1,781.10
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.70) (0.70)
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 1.3 1.3
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 1.3 1.3
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 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 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. Out of Net Proceeds of Rs. 5,741.37 million, received from Qualified Institutions Placement (“QIP”) completed during the year 2024-25, the Parent 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 consolidated financial results include results of the following entities: Name of the Entity Relationship with the Holding Company Span Across IT Solutions Private Limited Subsidiary Greenedge Enterprises Private Limited Wholly Owned Subsidiary (w.e.f. September 30, 2025) Rivpe Technology Private Limited Wholly Owned Subsidiary (w.e.f. March 30, 2026) Omnicash Fintech Private Limited Wholly Owned 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) 6. Subsequent to the quarter ended June 30, 2026, the Board of Directors of the Holding 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. Pursuant to the Board Resolution dated May 8, 2026, the Holding 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. 8. The figures for the quarters ended March 31, 2026 represent the balancing figures between the audited figures for the financial years 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Program fee 16,001.70 16,001.70
2 Propel platform revenue / Gift cards 25,069.90 25,069.90
3 Platform fee / SaaS fee / Service fee 1,254.90 1,254.90
Total Segment Revenue 42,326.50 42,326.50
Less: Inter segment revenue
Revenue from operations 42,326.50 42,326.50
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 Textual Information(2)



Text Block

Textual Information(2) 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.



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 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 14.80 14.80
2 Equity instruments through other comprehensive income 22.60 22.60
3 Deferred tax relating to above items (9.20) (9.20)
4 Share of OCI of associate (net of tax) (0.40) (0.40)
Total Amount of items that will not be reclassified to profit and loss 27.80
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 27.80 27.80