VERTOZ2023-10-012023-12-31 VERTOZ2023-10-012023-12-31 VERTOZ2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member VERTOZ2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member VERTOZ2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares VERTOZ NOTLISTED Vertoz Advertising Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-30 INR Lakhs Third quarter 17:00:00 18:45:00 2024-02-08 2024-02-08 Not applicable Single segment We are a programmatic advertising Company that offers engaging and innovative advertising and monetization solutions which replaces the traditional methods of media buying and selling of advertisement Our Company proprietary technology advanced capabilities and programmatic platform is a highly scalable software platform that powers and optimizes the marketplace for the real time trading of digital advertising inventory between advertisers and publishers 2023-10-01 2023-12-31 Unaudited Consolidated 552301000.00 1004000.00 553304000.00 438572000.00 0.00 0.00 30150000.00 765000.00 13088000.00 23120000.00 505694000.00 47610000.00 0.00 47610000.00 2539000.00 0.00 2539000.00 0.00 45071000.00 0.00 0.00 0.00 0.00 45071000.00 410000.00 45480000.00 56281000.00 -11210000.00 56691000.00 -11210000.00 158737000.00 10 2.84 2.84 0.00 0.00 2.84 2.84 0.00 0.01 0.14 1) The above Financial Results reviewed and recommended by the Audit Committee of the Company and, the same were approved by the Board of Directors of the Company at their respective Meeting held on Thursday, February 08, 2024. 2) The Financial Results for the Quarter and Nine months ended December 31, 2023, are in compliance with Ind AS and other Accounting Principles generally accepted in India and the Results for the comparative quarter and nine months ended December 31, 2022 are also in compliance with Ind AS. 3) The Consolidated Financial Statements have been prepared and presented in accordance with the Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards), Rule, 2015, as amended. 4) The figures for the previous Quarters and year-to-date have been restated / regrouped, reclassified, wherever necessary to make them comparable. 5) The total Other Comprehensive Income (net of tax) is resultant impact of net gain/ loss based on fair value of equity instrument and fair value of actuarial gain/ loss as per Ind AS. As per fair valuation, the Cumulative impact of Other Comprehensive Income (net of tax) is a net gain of Rs. 4.10 lakhs during the current Quarter ended 31st December 2023 and Rs. 35.83 lakhs during the nine months ended 31st December 2023. 6) These Financial Statements includes the year-to-date results of the following Entities: - I. Vertoz INC, USA (Wholly Owned Subsidiary) II. Vertoz Ltd, UK (Wholly Owned Subsidiary) III. Vertoz Advertising FZ-LLC, UAE (Subsidiary of Vertoz Ltd, UK) IV. AdNet Holdings INC, USA (Subsidiary of Vertoz INC, USA) V. ZKraft INC, USA (Subsidiary of Vertoz INC, USA) VI. PubNX INC, USA (Subsidiary of Vertoz INC, USA) VII. AdMozart INC, USA (Subsidiary of Vertoz INC, USA) VIII. AdZurite INC, USA (Subsidiary of Vertoz INC, USA) IX. AdZurite Solutions Pvt. Ltd., India (Wholly Owned Subsidiary) X. Own Web Solution Pvt. Ltd., India (Wholly Owned Subsidiary) XI. Increment X Pvt. Ltd., India (Wholly Owned Subsidiary) XII. Vertoz FZ LLC, UAE (Wholly Owned Subsidiary) XIII. OR Solutions FZ LLC, UAE (Subsidiary of Vertoz FZ LLC, UAE) XIV. Vertoz Limited, HK (Wholly Owned Subsidiary) XV. Perfomise Solutions Private Ltd., India (f.k.a Silvertech Web Solutions Pvt. Ltd.) (Majority Owned Subsidiary - 51%) XVI. Perfomise Inc, USA (Subsidiary of Perfomise Solutions Pvt Ltd, India) 7) Change in Paid-up Share Capital of the Company, pursuant to the Conversion of Equity Share Warrants into Equity Shares: In the Board Meeting dated 8th August 2023 and 14th October 2023, the Board allotted 18,00,000 and 21,03,695 Equity Shares, respectively, of face value of Rs. 10/- each, at an issue price of INR 122.93 per Share (including premium of INR 112.93 per Share) fully paid-up, upon exercising the option available with the Warrant Holders to convert 18,00,000 and 21,03,695 Equity Share Warrants, respectively. Consequently, the Paid-up Equity Share Capital of the Company stands increased from Rs. 11,97,00,000 consisting of 1,19,70,000 Equity Shares to Rs. 13,77,00,000 consisting of 1,37,70,000 Equity Shares and from Rs. 13,77,00,000 consisting of 1,37,70,000 Equity Shares to Rs. 15,87,36,950/- consisting of 1,58,73,695 Equity Shares. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 1268043000.00 14148000.00 1282191000.00 960945000.00 0.00 0.00 87149000.00 13448000.00 27595000.00 54233000.00 1143369000.00 138822000.00 0.00 138822000.00 7263000.00 -246000.00 7016000.00 0.00 131806000.00 0.00 0.00 0.00 0.00 131806000.00 3584000.00 135389000.00 130702000.00 1104000.00 134285000.00 1104000.00 158737000.00 10 8.30 8.30 0.00 0.00 8.30 8.30 0.00 0.02 0.10 Other Expenses 23120000.00 Other Expenses 54233000.00 547000.00 4789000.00 138000.00 1205000.00