Integrated Filing — IndAS

General information about company
Scrip Code	544285
NSE Symbol	SWIGGY
MSEI Symbol	NA
ISIN	INE00H001014
Name of company	Swiggy 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-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	Multi segment
Description of single segment
Start date and time of board meeting	09-May-2025   14:30:00
End date and time of board meeting	09-May-2025   15:40:00
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	Not applicable
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	2024-04-18
Indicate Company website link for updated RPT policy of the Company	https://www.swiggy.com/corporate/wp-content/uploads/2024/10/RPT-Policy.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	1
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	23996310000	87964800000
	Other income	1605990000	6334570000
	Total income	25602300000	94299370000
2	Expenses
(a)	Cost of materials consumed	52290000	283600000
(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	6459980000	23687370000
(e)	Finance costs	37450000	176380000
(f)	Depreciation, depletion and amortisation expense	239930000	1000810000
(f)	Other Expenses
1	Advertising and sales promotion	10503810000	29450870000
2	Delivery and related charges	11613670000	44292030000
3	Others	5969660000	20385790000
	Total other expenses	28087140000	94128690000
	Total expenses	34876790000	119276850000
3	Total profit before exceptional items and tax	-9274490000	-24977480000
4	Exceptional items	0	-439230000
5	Total profit before tax	-9274490000	-25416710000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	-9274490000	-25416710000
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	-9274490000	-25416710000
17	Other comprehensive income net of taxes	-13810000	13150000
18	Total Comprehensive Income for the period	-9288300000	-25403560000
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	2286480000	2286480000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		117810290000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.95	-11.19
	Diluted earnings (loss) per share from continuing operations	-3.95	-11.19
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	-3.95	-11.19
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.95	-11.19
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above standalone results were reviewed and recommended by the audit committee and approved by the Board of Directors at their meeting held on May 09 2025 n2 These standalone financial results have been prepared in accordance with Indian Accounting Standards Ind as prescribed under section 133 of Companies Act 2013 along with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended Listing Regulations. n3 During the year ended March 31 2025 the Company has completed an initial public offering IPO and received total proceeds of Rs 43589.82 Millions net of issue expenses on accoun of fresh issue.The Companys equity shares were listed on the National Stock Exchange of India Limited NSE and BSE Limited BSE. n4 Exceptional item includes nParticulars Quarter ended Mar 31 2025 Year ended Mar 31 2025 nImpairment on property plant 0.00 5.65 nand equipment nImpairment on deposits with 0.00 405.38 nrelated party nExpenses reversals incurred 0.00 28.20 ntowards Initial Public Offer n nPertains to inactive kitchens where the carrying value has exceeded the recoverable amount nPertains to listing expenses reversals on cross charge to selling shareholders incuured by the company in connection with public offer of equity shares n n5 The figures for the quarters ended March 31 2025 and March 31 2024 represent the differences between the audited annual financial results for the years ended March 31 2024 and March 31 2024 and the unaudited year to date results upto Dec 31 2024 and Dec 31 2023

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	478680000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	3148590000
	Other intangible assets	2095690000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	45130870000
	Trade receivables, non-current	0
	Loans, non-current	23347730000
	Other non-current financial assets	7074630000
	Total non-current financial assets	75553230000
	Deferred tax assets (net)
	Other non-current assets	2209080000
	Total non-current assets	83485270000
2	Current assets
	Inventories	6300000
	Current financial asset
	Current investments	13073270000
	Trade receivables, current	3770420000
	Cash and cash equivalents	10829310000
	Bank balance other than cash and cash equivalents	15379040000
	Loans, current	793110000
	Other current financial assets	18022970000
	Total current financial assets	61868120000
	Current tax assets (net)
	Other current assets	2090750000
	Total current assets	63965170000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	147450440000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2286480000
	Other equity	117810290000
	Total equity attributable to owners of parent	120096770000
	Non controlling interest
	Total equity	120096770000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	42980000
	Total non-current financial liabilities	42980000
	Provisions, non-current	453300000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1262820000
	Total non-current liabilities	1759100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	151380000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13388850000
	Total Trade payable	13540230000
	Other current financial liabilities	8058380000
	Total current financial liabilities	21598610000
	Other current liabilities	3159270000
	Provisions, current	836690000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	25594570000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	27353670000
	Total equity and liabilites	147450440000
	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	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

6 The Company publishes these financial results along with the consolidated financial results. In accordance with Ind As 108 Operating Segments the Company has disclosed the segment inforamtion in the consolidated financial results n7 During the year ended March 31 2025 Swiggy incorporated a wholly owned subsidiary Swiggy Sports Pvt Ltd for acquiring a franchise in the World Pickleball League Indian Edition WBPL

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	Changes in fair value of equity instruments carried at fair value through other comprehensive income	0	54580000
2	Re-measurement gain/(loss) on defined benefit plans	-13810000	-41430000
	Total Amount of items that will not be reclassified to profit and loss	-13810000	13150000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-13810000	13150000

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			-25416710000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			176380000
	Adjustments for decrease (increase) in inventories			54770000
	Adjustments for decrease (increase) in trade receivables, current			-1535300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-939470000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-3901990000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7016360000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			862280000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1000810000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			138000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1588010000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			4352190000
	Adjustments for share-based payments			11400470000
	Adjustments for fair value losses (gains)			-1300650000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			197920000
	Other adjustments to reconcile profit (loss)			-34660000
	Other adjustments for non-cash items			89350000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			10460090000
	Net cash flows from (used in) operations			-14956620000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-515090000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-14441530000
	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			25960100000
	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			56940000
	Purchase of property, plant and equipment			237550000
	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			124397320000
	Purchase of other long-term assets			127732800000
	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			3510810000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-110000000
	Net cash flows from (used in) investing activities	-26075380000
	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			44990000000
	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			53490000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			382980000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1185550000
	Net cash flows from (used in) financing activities			43474960000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2958050000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			2958050000
	Cash and cash equivalents cash flow statement at beginning of period			7871260000
	Cash and cash equivalents cash flow statement at end of period			10829310000

Signatory Details
Name of signatory	Rahul Bothra
Designation of person	Chief Financial Officer
Place	Bangalore
Date	09-May-2025