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	Consolidated
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

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	Consolidated	Consolidated
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	6022510000	22663080000
	Other income	189100000	937650000
	Total income	6211610000	23600730000
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	583240000	2312660000
(e)	Finance costs	24450000	125910000
(f)	Depreciation, depletion and amortisation expense	265830000	966980000
(f)	Other Expenses
1	Inventory and data costs	3647940000	13793140000
2	Other expenses	451650000	1725670000
	Total other expenses	4099590000	15518810000
	Total expenses	4973110000	18924360000
3	Total profit before exceptional items and tax	1238500000	4676370000
4	Exceptional items	0	0
5	Total profit before tax	1238500000	4676370000
6	Tax expense
7	Current tax	249350000	892580000
8	Deferred tax	-41500000	-34900000
9	Total tax expenses	207850000	857680000
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	1030650000	3818690000
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	1030650000	3818690000
17	Other comprehensive income net of taxes	32770000	325180000
18	Total Comprehensive Income for the period	1063420000	4143870000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1030650000	3818690000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	32770000	325180000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		29183860000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.35	27.23
	Diluted earnings (loss) per share from continuing operations	7.34	27.19
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	7.35	27.23
	Diluted earnings (loss) per share from continuing and discontinued operations	7.34	27.19
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	33850000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	10083460000
	Other intangible assets	2043840000
	Intangible assets under development	1114660000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	628570000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	30090000
	Total non-current financial assets	658660000
	Deferred tax assets (net)	144400000
	Other non-current assets	377610000
	Total non-current assets	14456480000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	2985560000
	Cash and cash equivalents	10474810000
	Bank balance other than cash and cash equivalents	3442180000
	Loans, current	22190000
	Other current financial assets	174300000
	Total current financial assets	17099040000
	Current tax assets (net)	0
	Other current assets	3315860000
	Total current assets	20414900000
3	Non-current assets classified as held for sale	1346320000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	36217700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	280710000
	Other equity	29183860000
	Total equity attributable to owners of parent	29464570000
	Non controlling interest
	Total equity	29464570000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106610000
	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	217860000
	Total non-current financial liabilities	324470000
	Provisions, non-current	39880000
	Deferred tax liabilities (net)	102410000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	466760000
	Current liabilities
	Current financial liabilities
	Borrowings, current	665550000
	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	4071120000
	Total Trade payable	4075960000
	Other current financial liabilities	604770000
	Total current financial liabilities	5346280000
	Other current liabilities	373020000
	Provisions, current	57100000
	Current tax liabilities (Net)	509970000
	Deferred government grants, Current	0
	Total current liabilities	6286370000
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	6753130000
	Total equity and liabilites	36217700000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	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
1	Exchange differences on translating the financial statements of a foreign operation	39110000	360730000
2	Hyperinflation adjustment in opening retained earnings	-5410000	-33840000
	Total Amount of items that will be reclassified to profit and loss	33700000	326890000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	32770000	325180000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4676370000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4310000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			135100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-626920000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-8250000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			259370000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			87560000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			966980000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			55040000
	Adjustments for provisions, current			40530000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			218460000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-104730000
	Adjustments for dividend income			0
	Adjustments for interest income			503950000
	Adjustments for share-based payments			82120000
	Adjustments for fair value losses (gains)			-199100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-72430000
	Other adjustments for non-cash items			-7830000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			326260000
	Net cash flows from (used in) operations			5002630000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			742720000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4259910000
	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			814670000
	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			0
	Purchase of property, plant and equipment			1599020000
	Proceeds from sales of investment property			190000
	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			4854940000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			506040000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			161390000
	Net cash flows from (used in) investing activities	-1137120000
	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			1065740000
	Payments of lease liabilities			17360000
	Dividends paid			0
	Interest paid			93210000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-918130000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2204660000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			219140000
	Net increase (decrease) in cash and cash equivalents			2423800000
	Cash and cash equivalents cash flow statement at beginning of period			8051010000
	Cash and cash equivalents cash flow statement at end of period			10474810000