ZAGGLE2023-04-012023-06-30 ZAGGLE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member ZAGGLE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member ZAGGLE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member ZAGGLE2023-06-30 ZAGGLE2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543985 ZAGGLE NOTLISTED Zaggle Prepaid Ocean Services Limited Equity 2023-04-01 2024-03-31 2023-10-11 2023-10-04 INR Millions First quarter 16:00:00 17:20:00 2023-10-11 2023-10-11 Not applicable Single segment Program Fee and Others 2023-04-01 2023-06-30 Unaudited Standalone 1184790000.00 14560000.00 1199350000.00 8810000.00 0.00 0.00 139460000.00 44130000.00 20050000.00 956960000.00 1169410000.00 29940000.00 0.00 29940000.00 9080000.00 310000.00 9390000.00 0.00 20550000.00 0.00 0.00 0.00 0.00 20550000.00 90000.00 20640000.00 20640000.00 0.00 92220000.00 1 0.24 0.24 0.00 0.00 0.24 0.24 0.02 0.03 0.03 1. The Company has completed Initial Public Offer ( IPO ) of 34,352,255 Equity Shares at the face value of Rs1 each at an issue price of Rs164/- per Equity Share, comprising offer for sale of 10,449,816 shares by selling shareholders and a fresh issue of 23,902,439 shares aggregating Rs5,633.77 Million. The Equity Shares of the Company were listed on BSE Limited ( BSE ) and National Stock Exchange of India Limited ( NSE ) on September 22, 2023. Accordingly, the Unaudited Consolidated Financial Results for the quarter ended June 30, 2023 are drawn up for the first time in accordance with the Listing Requirements. 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 Unaudited Standalone Financial Results for the quarter ended June 30, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 11, 2023. The statutory auditors have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30, 2023. 4. The figures for the quarter ended March 31, 2023, 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 Consolidated Financial Results is applicable on listing of equity shares of the Company, which was for the quarter ended June 30, 2023. 5. The figures for the quarter ended March 31, 2023, are the balancing figures in respect of the full financial year ended March 31, 2023 and unaudited/unreviewed figures for the nine months period ended December 31, 2022. 6. The figures for the quarter ended June 30, 2022 has been extracted from the Special Purpose Interim Ind AS Financial Statements which was audited by Joint Statutory auditors of the Company. 7. Subsequent event: Holding Company's Shareholders vide the Extra-ordinary general meeting dated August 11, 2023, have approved, issue of 5,975,609 Equity Shares on preferential basis at the issue price of Rs164/- having Face value of Rs1/- each. (i.e. including Securities Premium @ Rs163). Cost of point Redemption/Gift Cards 569790000.00 Incentives & cashback 249850000.00 Other Expenses 137320000.00 Re-measurement gains/(losses) on defined benefit plans 120000.00 120000.00 30000.00 0.00