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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-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	Operating Segment
Start date and time of board meeting	12-May-2025   14:15:00
End date and time of board meeting	12-May-2025   15:32:00
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	4121070000	13037570000
	Other income	127170000	267730000
	Total income	4248240000	13305300000
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	176340000	667410000
(e)	Finance costs	11300000	76550000
(f)	Depreciation, depletion and amortisation expense	62570000	147940000
(f)	Other Expenses
1	Cost of point redemption/gift cards	2216190000	6798000000
2	Incentives and Cash Back	1083600000	3598720000
3	Other Expenses	285810000	833340000
	Total other expenses	3585600000	11230060000
	Total expenses	3835810000	12121960000
3	Total profit before exceptional items and tax	412430000	1183340000
4	Exceptional items	0	0
5	Total profit before tax	412430000	1183340000
6	Tax expense
7	Current tax	88490000	278580000
8	Deferred tax	13040000	26610000
9	Total tax expenses	101530000	305190000
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	310900000	878150000
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	360000	830000
16	Total profit (loss) for period	311260000	878980000
17	Other comprehensive income net of taxes	-2100000	1260000
18	Total Comprehensive Income for the period	309160000	880240000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	311390000	879190000
	Total profit or loss, attributable to non-controlling interests	-130000	-130000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	309300000	880460000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-140000	-220000
21	Details of equity share capital
	Paid-up equity share capital	134210000	134210000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		12345510000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.32	6.99
	Diluted earnings (loss) per share from continuing operations	2.31	6.96
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	2.32	6.99
	Diluted earnings (loss) per share from continuing and discontinued operations	2.31	6.96
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	397050000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	363490000
	Other intangible assets	555480000
	Intangible assets under development	480560000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	229020000
	Non-current financial assets
	Non-current investments	18880000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	418730000
	Total non-current financial assets	437610000
	Deferred tax assets (net)	8220000
	Other non-current assets	147020000
	Total non-current assets	2618450000
2	Current assets
	Inventories	3310000
	Current financial asset
	Current investments	0
	Trade receivables, current	2151660000
	Cash and cash equivalents	381810000
	Bank balance other than cash and cash equivalents	6151570000
	Loans, current	0
	Other current financial assets	102620000
	Total current financial assets	8787660000
	Current tax assets (net)	0
	Other current assets	1740930000
	Total current assets	10531900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13150350000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	134210000
	Other equity	12345510000
	Total equity attributable to owners of parent	12479720000
	Non controlling interest	9910000
	Total equity	12489630000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	34480000
	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	77900000
	Total non-current financial liabilities	112380000
	Provisions, non-current	23210000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	135590000
	Current liabilities
	Current financial liabilities
	Borrowings, current	50900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2210000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	45010000
	Total Trade payable	47220000
	Other current financial liabilities	84730000
	Total current financial liabilities	182850000
	Other current liabilities	327720000
	Provisions, current	1260000
	Current tax liabilities (Net)	13300000
	Deferred government grants, Current	0
	Total current liabilities	525130000
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	660720000
	Total equity and liabilites	13150350000
	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	Remeasurement of gain/(loss) on the defined benefit plans	-350000	2730000
2	Fair value changes in equity instruments through other comprehensive Income	-1990000	-580000
	Total Amount of items that will not be reclassified to profit and loss	-2340000	2150000
2	Income tax relating to items that will not be reclassified to profit or loss	-240000	890000
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	-2100000	1260000

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			1183340000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			76550000
	Adjustments for decrease (increase) in inventories			270000
	Adjustments for decrease (increase) in trade receivables, current			-400600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-454200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-12200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			21510000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44670000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			147940000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			9850000
	Adjustments for other financial liabilities, current			25140000
	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			238180000
	Adjustments for share-based payments			92600000
	Adjustments for fair value losses (gains)			-22750000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-160000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-3230000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-712790000
	Net cash flows from (used in) operations			470550000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			273530000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			197020000
	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			549210000
	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			160000
	Purchase of property, plant and equipment			674850000
	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			5280000
	Purchase of other long-term assets			368500000
	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			167240000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3437900000
	Net cash flows from (used in) investing activities	-4857780000
	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			5970450000
	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			685120000
	Payments of lease liabilities			28000000
	Dividends paid			0
	Interest paid			76550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-217610000
	Net cash flows from (used in) financing activities			4963170000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			302410000
	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			302410000
	Cash and cash equivalents cash flow statement at beginning of period			79400000
	Cash and cash equivalents cash flow statement at end of period			381810000