5439852025-10-012025-12-315439852025-12-315439852025-04-012025-12-315439852025-10-012025-12-31in-capmkt:OtherExpenses1Member5439852025-10-012025-12-31in-capmkt:OtherExpenses2Member5439852025-10-012025-12-31in-capmkt:OtherExpenses3Member5439852025-04-012025-12-31in-capmkt:OtherExpenses1Member5439852025-04-012025-12-31in-capmkt:OtherExpenses2Member5439852025-04-012025-12-31in-capmkt:OtherExpenses3Member5439852025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439852025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25439852025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439852025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2543985 2025-12-31Statement1543985 2025-10-012025-12-31Statement1543985 2025-12-31Statement2543985 2025-10-012025-12-31Statement2543985 2025-12-31Statement3543985 2025-10-012025-12-31Statement35439852025-12-31StatementDynamic1I1Statement15439852025-12-31StatementDynamic1I2Statement15439852025-12-31StatementDynamic1I3Statement15439852025-12-31StatementDynamic1I4Statement15439852025-12-31StatementDynamic2I1Statement25439852025-12-31StatementDynamic2I2Statement25439852025-12-31StatementDynamic2I3Statement25439852025-12-31StatementDynamic2I4Statement25439852025-12-31StatementDynamic3I1Statement35439852025-12-31StatementDynamic3I2Statement35439852025-12-31StatementDynamic3I3Statement3iso4217:INRxbrli:pureiso4217:INRxbrli:shares543985ZAGGLENOTLISTEDINE07K301024Zaggle Prepaid Ocean Services LimitedMain BoardEquity2025-04-012026-03-312026-02-12INRMillionsQuarterlyThird quarterSingle segmentOperating Segment2026-02-1214:30:002026-02-1215:35:00Not applicabletrue3falseNot Applicable, no default2025-10-012025-12-31UnauditedStandalone49762600008503000050612900000001870000001393000097760000428042000045791100004821800000482180000123240000-74000012250000003596800000000359680000-108000035860000013445000012.682.67002.682.671.The above standalone unaudited financial results of Zaggle Prepaid Ocean Services Limited ("the Company") for the quarter and nine months ended December 31, 2025, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 12, 2026. The statutory auditors of the Company have carried out limited review of the above said results. ' 2.The 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 relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI"). ' 3.During the quarter ended December 31, 2025, pursuant to the share purchase agreement dated October 24, 2025, the company acquired an additional 44.44% equity shareholding in Greenedge Enterprises Private Limited. Consequent to the said acquisition, Greenedge Enterprises Private Limited became a wholly-owned subsidiary of the company w.e.f December 05, 2025. ' ' 4.The details of funds raised through Initial Public Offer (IPO) by the Company during the financial year 2023-24, and utilisation of said funds as at December 31, 2025 are as follows: ' ' (Rs. in Million) ' Object of the issue as per prospectus Amount to be utilised as per prospectus "Utilisation up to ' December 31, 2025" "Unutilised amount up to ' December 31, 2025" ' Expenditure towards Customer acquisition and retention 3,000.00 3,000.00 - ' Expenditure towards development of technology and products 400.00 400.00 - ' Repayment / pre-payment of certain borrowings, in full or part, availed by the Company 170.83 170.83 - ' General corporate purposes 50.77 50.77 - ' Total 3,621.60 3,621.60 - ' 5. Out of Net Proceeds of Rs. 5,741.37 million, received from Qualified Institutions Placement ("QIP") completed during the year 2024-25, the Company has utilised Rs. 1,289.57 million as at December 31, 2025, for repayment of certain borrowings, strategic investment (acquisition of shares in associate and subsidiary), general corporate purpose and the balance unutilised Rs. 4,451.80 million, are temporarily invested as deposits with scheduled commercial banks and in monitoring account. ' 6. The Board of Directors and the Shareholders, in their meetings held on October 03, 2025 and October 31, 2025 respectively, approved inter-alia issuance of 352,734 Share Warrants on preferential basis to Promoter Group and 705,467 Share Warrants on preferential basis to Non-promoters in accordance with Section 23, 42 and 62 of the Companies Act, 2013 read with Chapter V of SEBI (Issue of Capital and Disclosure Requirement) Regulations, 2018. Consequently, the Company allotted 1058201 Warrants during the financial year 2025-26 to the aforesaid Investors against receipt of 25% of issued price of Rs. 567 per Warrant i.e. Rs. 141.75 per Warrant aggregating Rs. 149.99 million and the balance 75% of the consideration shall be payable by the warrant holders at the time of conversion of the warrants into Equity Shares. ' 7. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes, which have been effective from November 21, 2025. The incremental impact of these changes have been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025 which is not material. ' 8. The Company has disclosed the segment information in the consolidated financial results and therefore no separate disclosure on segment information is given in the standalone financial results for the quarter and nine months ended December 31, 2025. ' 9. During the quarter ended December 31, 2025, the Company allotted 69,345 equity shares at an exercise price of Rs. 164 per option and 128,600 equity shares at an exercise price of Re. 1 per option, under the Employee Stock Options Scheme of the Company. '2025-04-012025-12-31UnauditedStandalone1260099000029510000012896090000000513060000384300002416500001083059000011623730000127236000001272360000326330000-482000032151000009508500000000950850000-443000094642000013445000017.087.07007.087.07Incentives and cash back1417320000Cost of point redemption / gift cards2608560000Other expenses254540000Incentives and cash back3531440000Cost of point redemption / gift cards6644210000Other expenses654940000Remeasurement gain / (loss) of defined benefit plan-1130000Equity instruments through other comprehensive income-280000-1410000Remeasurement gain / (loss) of defined benefit plan-6860000Equity instruments through other comprehensive income820000-6040000-330000-161000000-1080000-4430000Public Issues2023-09-2239200000002025-12-31trueCARE RATING AGENCYfalseNANANAVenkata Aditya Kumar GrandhiChief Financial OfficerHyderabad2026-02-12QIP2024-12-2359484100002025-12-31trueCARE RATING LIMITEDfalseNANANAPreferential Issues2025-12-161499000002025-12-31falsefalseNANANAExpenditure towards Customer acquisition and retentionNA3000000000030000000000Expenditure towards development of technology and productsNA40000000004000000000Repayment/ pre-payment of certain borrowings, in full or part, availed by our CompanyNA17083000001708300000General corporate purposesNA5099000050770000507700000Strategic investments, acquisitions and inorganic growth opportunities by our Company and our Subsidiary, SAISPLNA375000000005915000000Pre-payment/ re-payment, in part or full, of certain outstanding borrowings availed by our CompanyNA59140000005914000000General corporate purposesNA140000000001067000000Issue related expensesNA20700000002070000000Expenditure brand building activities including promotions,advertisements, marketing, and related initiatives, aims to enhance the Company's and its subsidiaries' market reach and visibility NA3999000000928000000Working CapitalNA600000000500000000General Corporate PurposesNA140000000000