Integrated Filing — IndAS

General information about company
Scrip Code	542752
NSE Symbol	AFFLE
MSEI Symbol	NOTLISTED
ISIN	INE00WC01027
Name of company	Affle 3i Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Consumer Platform
Start date and time of board meeting	10-May-2025   11:50:00
End date and time of board meeting	10-May-2025   14:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-08
Indicate Company website link for updated RPT policy of the Company	https://affle.com/images/pdf/2025/Policy-on-Related-Party-Transactions.pdf
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	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1875410000	7143860000
	Other income	166110000	626420000
	Total income	2041520000	7770280000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	139170000	544850000
(e)	Finance costs	3590000	11380000
(f)	Depreciation, depletion and amortisation expense	20690000	79980000
(f)	Other Expenses
1	Inventory and data costs	1181430000	4505540000
2	Other expenses	281740000	1077270000
	Total other expenses	1463170000	5582810000
	Total expenses	1626620000	6219020000
3	Total profit before exceptional items and tax	414900000	1551260000
4	Exceptional items	0	0
5	Total profit before tax	414900000	1551260000
6	Tax expense
7	Current tax	90650000	374190000
8	Deferred tax	15900000	22130000
9	Total tax expenses	106550000	396320000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	308350000	1154940000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	308350000	1154940000
17	Other comprehensive income net of taxes	-930000	-1710000
18	Total Comprehensive Income for the period	307420000	1153230000
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	280710000	280710000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		18524120000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.2	8.24
	Diluted earnings (loss) per share from continuing operations	2.2	8.22
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	2.2	8.24
	Diluted earnings (loss) per share from continuing and discontinued operations	2.2	8.22
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	8620000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	134380000
	Other intangible assets	94410000
	Intangible assets under development	67300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7301450000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	30090000
	Total non-current financial assets	7331540000
	Deferred tax assets (net)
	Other non-current assets	170470000
	Total non-current assets	7806720000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1523180000
	Cash and cash equivalents	4151480000
	Bank balance other than cash and cash equivalents	3442180000
	Loans, current	1985170000
	Other current financial assets	53920000
	Total current financial assets	11155930000
	Current tax assets (net)	0
	Other current assets	1800000000
	Total current assets	12955930000
3	Non-current assets classified as held for sale	1358280000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22120930000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	280710000
	Other equity	18524120000
	Total equity attributable to owners of parent	18804830000
	Non controlling interest
	Total equity	18804830000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	15600000
	Total non-current financial liabilities	15600000
	Provisions, non-current	28780000
	Deferred tax liabilities (net)	47470000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	91850000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4840000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2899280000
	Total Trade payable	2904120000
	Other current financial liabilities	63230000
	Total current financial liabilities	2967350000
	Other current liabilities	247680000
	Provisions, current	9220000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3224250000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3316100000
	Total equity and liabilites	22120930000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Re-measurement (losses)/gains on defined benefit plans	-1240000	-2290000
	Total Amount of items that will not be reclassified to profit and loss	-1240000	-2290000
2	Income tax relating to items that will not be reclassified to profit or loss	-310000	-580000
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	-930000	-1710000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1551260000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3170000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			89880000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-617810000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			34830000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			310800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			68920000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			79980000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			34450000
	Adjustments for provisions, current			4030000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-10790000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-28120000
	Adjustments for dividend income			0
	Adjustments for interest income			421530000
	Adjustments for share-based payments			19260000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-70000
	Other adjustments to reconcile profit (loss)			-160190000
	Other adjustments for non-cash items			-7490000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-600680000
	Net cash flows from (used in) operations			950580000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			437680000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			512900000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			190000
	Purchase of property, plant and equipment			66700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			5463890000
	Purchase of other long-term assets			4854790000
	Cash advances and loans made to other parties			6500000
	Cash receipts from repayment of advances and loans made to other parties			2000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			416250000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			161390000
	Net cash flows from (used in) investing activities	1115730000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			258180000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			9450000
	Dividends paid			0
	Interest paid			420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			248310000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1876940000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-3770000
	Net increase (decrease) in cash and cash equivalents			1873170000
	Cash and cash equivalents cash flow statement at beginning of period			2278310000
	Cash and cash equivalents cash flow statement at end of period			4151480000

Signatory Details
Name of signatory	Parmita Choudhury
Designation of person	Company Secretary and Compliance Officer
Place	Gurugram
Date	10-May-2025