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 Consolidated 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 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 The Unaudited Consolidated 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 ).The Parent 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 Parent 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 duly made by ZTL on August 26, 2023 6.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, 2022.7. 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).8.This unaudited consolidated financial results includes the results of the Holding Company and its wholly owned subsidiary Zaggle Technologies Limited. 9. Segment Reporting a. Segment wise revenue information: Quarter Ended Year Ended Revenue from Customers June 30, 2023 (Unaudited) March 31, 2023 (Refer Note 5 and 6) March 31, 2023 (Audited) Program fee 479.89 636.16 1,694.53 Propel platform revenue / gift cards 634.33 1,174.29 3,597.75 Platform fee / saaS fee / service fee 70.57 62.18 242.32 Total 1,184.79 1,872.63 5,534.60 b. Geographical Segment information: Quarter Ended Year Ended Revenue from Customers June 30, 2023 (Unaudited) March 31, 2023 (Refer Note 5 and 6) March 31, 2023 (Audited) Within India 1,184.79 1,850.82 5,502.67 Outside India - 21.81 31.93 Total 1,184.79 1,872.63 5,534.60 Notes: i) Segment information is presented for the consolidated financial results as permitted under the Ind AS 108 - 'Operating Segments . ii) 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. 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