5433202025-10-012025-12-315433202025-04-012025-12-315433202025-10-012025-12-31in-capmkt:OtherExpenses1Member5433202025-10-012025-12-31in-capmkt:OtherExpenses2Member5433202025-10-012025-12-31in-capmkt:OtherExpenses3Member5433202025-04-012025-12-31in-capmkt:OtherExpenses1Member5433202025-04-012025-12-31in-capmkt:OtherExpenses2Member5433202025-04-012025-12-31in-capmkt:OtherExpenses3Member5433202025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433202025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433202025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433202025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433202025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15433202025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25433202025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15433202025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543320ETERNALNOTLISTEDINE758T01015Eternal LimitedMain BoardEquity2025-04-012026-03-312026-01-212026-01-15INRCroresQuarterlyThird quarterSingle segmentThe Company has multiple segment. The Company publishes their statement of standalone unaudited financial results along with the statement of consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results and hence have selected here single segment for the purpose of this reporting.2026-01-2114:00:002026-01-2115:35:00Not applicablefalsefalseEternal Limited has not taken any external borrowings during the quarter and hence this is not applicable.2025-10-012025-12-31UnauditedStandalone28830000000425000000033080000000000351000000090000000550000000215300000002568000000074000000000740000000083000000008300000000657000000000006570000000-23600000004210000000911000000010.720.7000.720.7The statement of standalone unaudited financial results of Eternal Limited (Formerly known as Zomato Limited) (“the Company”) for the quarter and nine months ended December 31, 2025 (“Financial Results”) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 21, 2026. <BR> <BR> The Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("LODR Regulations"). <BR> <BR> Exceptional item includes: <BR> (INR crores) <BR> Particulars Quarter ended Nine months ended Year ended <BR> "December 31, <BR> 2025" "September 30, <BR> 2025" "December 31, <BR> 2024" "December 31, <BR> 2025" "December 31, <BR> 2024" "March 31, <BR> 2025" <BR> Provision for impairment in value of investment in subsidiary - - - - 3 11 <BR> Total - - - - 3 11 <BR> <BR> - During the nine months ended December 31, 2024, the Company had recognised an impairment loss of INR 3 crores on its investment in Eternal Technology Solutions Limited (ETSL) (formerly known as Zomato Financial Services Limited (ZFSL)), (a wholly owned subsidiary of the Company) as it had voluntarily withdrawn its application for a Non-Banking Financial Company (Type II NBFC-ND) registration, which was accepted by the RBI. <BR> <BR> - During the year ended March 31, 2025, in addition to the above, the Company had recognised an impairment loss of INR 8 crores on its investment in Zomato Local Services Private Limited (""ZLSPL""), (a wholly owned subsidiary of the Company). The impairment was recorded following the closure of ZLSPL's hyperlocal delivery service operations. <BR> <BR> The Company publishes these financial results along with the consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results. <BR> During the previous year ended March 31, 2025, the Company had allotted 33,64,73,755 Equity Shares of face value INR 1 each to eligible Qualified Institutional Buyers (QIB) at an issue price of INR 252.62 per Equity Share (including a premium of INR 251.62 per Equity Share) aggregating to INR 8,500 crores, pursuant to Qualified Institutional Placement (QIP) in accordance with the provisions of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations (the “SEBI ICDR Regulations”). <BR> <BR> During the previous year ended March 31, 2025, the Company had allotted 47,75,34,845 equity shares having a face value of INR 1/- each to ‘Foodie Bay Employees ESOP Trust’(“Trust”), for further issuance under various Employee Stock Option Plans. <BR> <BR> On August 27, 2024, Eternal Limited (Formerly known as Zomato Limited) completed the acquisition of Orbgen Technologies Private Limited (“OTPL”), and Wasteland Entertainment Private Limited (“WEPL”), holding the ‘Movies Ticketing’ business and ‘Events’ business respectively, from One 97 Communications Limited (“OCL”/”Seller”). These acquisitions were executed through a combination of secondary share purchase from OCL amounting to INR 758 crores (for both the entities) and primary infusion into OTPL and WEPL amounting to INR 1,260 crores. <BR> The Company has made long term strategic investments in Zomato Hyperpure Private Limited ("ZHPL"), Zomato Entertainment Private Limited ("ZEPL"),Blink Commerce Private Limited ("BCPL"), Orbgen Technologies Private Limited (“OTPL”) and Wasteland Entertainment Private Limited (“WEPL”) ("subsidiary companies"), which are in their initial/developing stage of operation and would generate growth and returns over a period of time. These subsidiary companies have incurred significant expenses for building the brand, market share and operations which have added to the losses of these entities. The parent has committed to provide support to each of its subsidiaries in the event they are unable to meet their individual liabilities. <BR> <BR> The Company is in receipt of a Show Cause Notice (“SCN”) and Demand Orders (“Orders”) from various GST authorities requiring the Company to pay GST on the delivery charges collected by the Company from the end users on behalf of the delivery partners. The Orders are for October 2019 to March 2022 for all the States amounting to INR 420 crores and for April 2022 to March 2023 for Andhra Pradesh amounting to INR 8 crores and the SCN is for April 2022 to March 2023 for Gujarat amounting to INR 13 crores, with applicable interest and penalties. The Company is contesting the Orders/ SCN at applicable forums. The Company, supported by the external independent expert’s advice, is of the view that it has a strong case on merits. There are no SCNs or Orders on this matter for periods other than those mentioned here. <BR> The Government of India, with effect from November 21, 2025, notified the Code on Social Security, 2020; the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020; and the Code on Wages, 2019 (collectively, the “Labour Codes”), which replace existing central labour legislations. Draft rules under the Labour Codes were released by the Ministry of Labour and Employment on December 30, 2025 and are yet to be notified. Various State Governments have also notified state-specific legislations. Based on the Company’s assessment, the provisions currently in force do not have a material impact on the financial results of the Company. The financial impact, if any, of the remaining provisions will be assessed upon notification of the final rules and their effective dates. <BR> <BR> Subsequent to the reporting date, on January 21, 2026, Mr. Deepinder Goyal has tendered his resignation as Director, Managing Director and Chief Executive Officer of the Company effective close of business on February 1, 2026. Mr. Albinder Singh Dhindsa has been appointed as the Chief Executive Officer of the Company with effect from February 1, 2026. Further, the Board of Directors (“Board”) recommended the appointment of Mr. Deepinder Goyal as the Director and Vice Chairman of the Board effective upon shareholders’ approval.2025-04-012025-12-31UnauditedStandalone794600000001266000000092120000000000105400000002100000001460000000579900000007020000000021920000000021920000000242000000002420000000019500000000000019500000000-211000000017390000000911000000012.142.08002.142.08Advertisement and sales promotion5670000000Delivery and related charges12200000000Others3660000000Advertisement and sales promotion14540000000Delivery and related charges33900000000Others9550000000The Company publishes these financial results along with the consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results.Remeasurements of the defined benefit plans0Equity instruments through other comprehensive income-2420000000-2420000000Remeasurements of the defined benefit plans10000000Equity instruments through other comprehensive income-2750000000-2740000000-250000000-300000000Exchange differences on translation of foreign operations0Debt instruments through other comprehensive income-250000000-250000000Exchange differences on translation of foreign operations20000000Debt instruments through other comprehensive income420000000440000000-60000000110000000-2360000000-2110000000