ZAGGLE2023-10-012023-12-31 ZAGGLE2023-10-012023-12-31 ZAGGLE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member ZAGGLE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member ZAGGLE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member ZAGGLE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member ZAGGLE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member ZAGGLE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member ZAGGLE2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543985 ZAGGLE NOTLISTED Zaggle Prepaid Ocean Services Limited Equity 2023-04-01 2024-03-31 2024-02-06 2024-01-31 INR Millions Third quarter 14:00:00 16:15:00 2024-02-06 2024-02-06 Not applicable Single segment Operating Segment 2023-10-01 2023-12-31 Unaudited Standalone 1995060000.00 44660000.00 2039720000.00 0.00 0.00 0.00 111510000.00 21430000.00 18060000.00 1679700000.00 1830700000.00 209020000.00 0.00 209020000.00 59640000.00 -2850000.00 56790000.00 0.00 152230000.00 0.00 0.00 0.00 0.00 152230000.00 1290000.00 153520000.00 153520000.00 0.00 122100000.00 1 1.47 1.45 0.00 0.00 1.47 1.45 0.00 0.03 0.09 1 The Unaudited Standalone Financial Results for the quarter and nine months ended December 31, 2023, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 6, 2024. The statutory auditors have issued an unmodified conclusion in respect of the limited review for the quarter and nine months ended December 31, 2023. 2 The Unaudited Standalone 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 the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ( Listing Requirements ). 3 The Company had received an amount of Rs. 3,621.82 million (net off estimated offer expenses Rs. 298.18 million, including pre IPO related estimated expenses) from proceeds of fresh issue of equity shares. Further, the fund raised from Offer for sale were remitted / in the process of remittance to the selling shareholders (net off estimated offer expenses borne / to be borne by the selling shareholders). The utilisation of the net proceeds is summarised as below: (Rs. in Million) Object of the issue as per prospectus Amount to be utilised as per prospectus Utilisation up to December 31, 2023 Unutilised amount up to December 31, 2023* Expenditure towards Customer acquisition and retention 3,000.00 451.12 2,548.88 Expenditure towards development of technology and products 400.00 1.99 398.01 Repayment/ pre-payment of certain borrowings, in full or part, availed by the Company 170.83 168.00 2.83 General corporate purposes 50.99 - 50.99 Total 3,621.82 621.11 3,000.71 * IPO Proceeds which are unutilsed as on December 31, 2023 were temporarily retained in fixed deposits etc. 4 The figures for the quarter and nine months ended December 31, 2022, have neither been reviewed nor audited by the Statutory auditor of the Company. However, the Management has exercised necessary care and due diligence to ensure that the financial results for that period is fairly stated. The requirement of submission of Quarterly Unaudited Standalone Financial Results is applicable on listing of equity shares of the Company, which was for the quarter ended June 30, 2023. 5 The Company has disclosed the segment information in the unaudited consolidated financial results and therefore no separate disclosure on segment information is given in the unaudited standalone financial results for the quarter and nine months ended December 31, 2023. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 5022270000.00 65920000.00 5088190000.00 0.00 0.00 0.00 430200000.00 99270000.00 62140000.00 4158380000.00 4749990000.00 338200000.00 0.00 338200000.00 92110000.00 -2540000.00 89570000.00 0.00 248630000.00 0.00 0.00 0.00 0.00 248630000.00 1740000.00 250370000.00 250370000.00 0.00 122100000.00 1 2.39 2.36 0.00 0.00 2.39 2.36 0.00 0.01 0.02 Cost of point redemption / gift cards 970920000.00 Incentives and cash back 562590000.00 Other expenses 146190000.00 Cost of point redemption / gift cards 2690470000.00 Incentives and cash back 1070320000.00 Other expenses 397590000.00 1730000.00 2330000.00 440000.00 590000.00