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 Consolidated 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 152230000.00 0.00 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 (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 product 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. The Holding Company has incorporated a wholly owned subsidiary named as Zaggle Technologies Limited ( ZTL ), a private Company in the United Kingdom on January 12, 2023, as a subscriber to the memorandum. ZTL had allotted 1 equity share of GBP 1 to the Company upon incorporation, such shares remained unpaid as of March 31, 2023. ZTL had not commenced any business, operations or activities since its incorporation and there were no transactions during the period January 12, 2023, to March 31, 2023. Considering above the Company has prepared its first consolidated financial statement for the year ended March 31, 2023. The Holding Company's Board of Directors on its meeting held on August 26, 2023 has decided to request ZTL to apply to the registrar of companies through its director, to strike off its name off the register in compliance with applicable provisions of the UK laws. Accordingly, the strike-off application was made by ZTL on August 26, 2023 and the company has received dissolution notification dated November 21, 2023. This unaudited consolidated financial results includes the results of the Holding Company and its wholly owned subsidiary Zaggle Technologies Limited. Segment Reporting : (Rs. in Million) Particulars Quarter Ended Nine Months Ended Year Ended 31-Dec-23 30-Sep-23 31-Dec-23 31-Mar-23 Unaudited Unaudited Unaudited Audited Revenue from Customers Program fee 882.79 485.93 1,848.61 1,694.53 Propel platform revenue / gift cards 1,030.02 1,280.40 2,944.75 3,597.75 Platform fee / saaS fee / service fee 82.25 76.09 228.91 242.32 Total 1,995.06 1,842.42 5,022.27 5,534.60 Revenue from Customers: b. Geographical Segment information: Within India 1,995.06 1,842.42 5,022.27 5,502.67 Outside India - - - 31.93 Total 1,995.06 1,842.42 5,022.27 5,534.60 Notes: i) Segment information is presented for the consolidated financial results as permitted under the Ind AS 108 - 'Operating Segments .ii) The Company's operating business are organised and managed according to nature of Products and services provided. This assessment resulted in identification of (a) Programe Fee (b) Platform Fee/Saas Fee/Service fee; (c) Propel platform revenue / Gift Cards as separate lines of business activities at Revenue level, by the Chief Operating Decision Maker (CODM). However, since the Company does not allocate common operating costs, assets and liabilities across business activities, as per the assessment undertaken by CODM, the allocation resources and assessment of the financial performance is undertaken at the Group level. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 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 248630000.00 0.00 250370000.00 0.00 122100000.00 1 2.39 2.36 0.00 0.00 2.39 2.36 0.00 0.02 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