5433202026-04-012026-06-305433202026-06-305433202026-04-012026-06-30in-capmkt:OtherExpenses1Member5433202026-04-012026-06-30in-capmkt:OtherExpenses2Member5433202026-04-012026-06-30in-capmkt:OtherExpenses3Member5433202026-04-012026-06-30in-capmkt:ReportableSegments1Member5433202026-04-012026-06-30in-capmkt:ReportableSegments2Member5433202026-04-012026-06-30in-capmkt:ReportableSegments3Member5433202026-04-012026-06-30in-capmkt:ReportableSegments4Member5433202026-04-012026-06-30in-capmkt:ReportableSegments5Member5433202026-04-012026-06-30in-capmkt:ReportableSegments1Member5433202026-04-012026-06-30in-capmkt:ReportableSegments2Member5433202026-04-012026-06-30in-capmkt:ReportableSegments3Member5433202026-04-012026-06-30in-capmkt:ReportableSegments4Member5433202026-04-012026-06-30in-capmkt:ReportableSegments5Member5433202026-04-012026-06-30in-capmkt:ReportableSegments1Member5433202026-06-30in-capmkt:ReportableSegments1Member5433202026-04-012026-06-30in-capmkt:ReportableSegments2Member5433202026-06-30in-capmkt:ReportableSegments2Member5433202026-04-012026-06-30in-capmkt:ReportableSegments3Member5433202026-06-30in-capmkt:ReportableSegments3Member5433202026-04-012026-06-30in-capmkt:ReportableSegments4Member5433202026-06-30in-capmkt:ReportableSegments4Member5433202026-04-012026-06-30in-capmkt:ReportableSegments5Member5433202026-06-30in-capmkt:ReportableSegments5Member5433202026-04-012026-06-30in-capmkt:ReportableSegments1Member5433202026-06-30in-capmkt:ReportableSegments1Member5433202026-04-012026-06-30in-capmkt:ReportableSegments2Member5433202026-06-30in-capmkt:ReportableSegments2Member5433202026-04-012026-06-30in-capmkt:ReportableSegments3Member5433202026-06-30in-capmkt:ReportableSegments3Member5433202026-04-012026-06-30in-capmkt:ReportableSegments4Member5433202026-06-30in-capmkt:ReportableSegments4Member5433202026-04-012026-06-30in-capmkt:ReportableSegments5Member5433202026-06-30in-capmkt:ReportableSegments5Member5433202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433202026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15433202026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543320ETERNALNOTLISTEDINE758T01015Eternal LimitedMain BoardEquity2026-04-012027-03-312026-07-222026-07-15INRCroresQuarterlyFirst quarterMulti segment2026-07-2213:30:002026-07-2214:50:00Not applicable2026-04-012026-06-30UnauditedConsolidated2021100000003750000000205860000000470000000128600000000-87600000001068000000015100000005460000000651800000002031400000002720000000027200000001570000000230000000180000000009200000000000920000000-5000000087000000092000000008700000000921000000010.10.1000.10.11 The statement of consolidated unaudited financial results of Eternal Limited (Formerly known as Zomato Limited) (“the Company”/“the Parent”) and its subsidiaries (together referred to as “the Group”) for the quarter ended June 30, 2026 (“Financial Results”) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 22, 2026. <br /> <br /> 2 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 /> 3 Consolidated segment information <br /> Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker ("CODM"), in deciding how to allocate resources and assessing performance. Effective February 1, 2026, the Group’s CODM is the Chief Executive Officer of the Company (earlier Managing Director and Chief Executive Officer). The change in CODM did not result in any change in the identification of operating segments or the measurement of segment information. <br /> <br /> "The segments for the Group are as follows: <br /> 1. India food ordering and delivery <br /> 2. Hyperpure supplies (B2B business) <br /> 3. Quick commerce <br /> 4. Going out <br /> 5. All other segments (Residual) <br /> <br /> India food ordering and delivery comprises of online marketplace platform through which the Group facilitates listing and online ordering of food items and delivery of these food items by connecting end users, restaurant partners and independent delivery partners. <br /> <br /> Hyperpure supplies (B2B business) is our farm-to-fork supplies offering for restaurants in India and sale of items to businesses for onward sales. <br /> <br /> Quick commerce comprises of online platform named Blinkit (“Platform”) that enables listing and sale of items directly by the Group or by third-party sellers. End users are able to place orders of these listed items on the Platform which are delivered to their doorsteps within minutes. Quick commerce also includes provision of advertisement, warehousing and ancillary services. <br /> <br /> Going-out is a combination of our dining-out and entertainment ticketing business. Customers / end users use our dining-out offering to search and discover restaurants, reserve tables, avail offers and make payments while dining-out at restaurants. In our entertainment ticketing business, we offer ticketing services to customers for movies, sports and events (including our own events) and offer services like event production, management etc. to other event partners/ participants. <br /> <br /> The Group has combined and disclosed balancing number in ""All other segments"" which are not reportable. <br /> <br /> Revenue and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly attributable to any reporting segment have been allocated to respective segments based on the number of orders, revenue, number of employees or gross/net order value as reviewed by CODM. " <br /> <br /> Summarised segment information is as follows: <br /> (INR crore) <br /> Particulars Quarter ended Year ended <br /> "June 30, <br /> 2026" "March 31, <br /> 2026" "June 30, <br /> 2025" "March 31, <br /> 2026" <br /> "Unaudited <br /> " "Unaudited <br /> (Refer note 7)" "Unaudited <br /> " Audited <br /> Revenue from operations (external customers) <br /> India food ordering and delivery 3,100 2,737 2,261 10,159 <br /> Hyperpure supplies (B2B business) 1,034 978 2,295 5,366 <br /> Quick commerce 15,664 13,232 2,400 37,779 <br /> Going Out 318 277 207 973 <br /> All other segments (Residual) 95 68 4 87 <br /> Total 20,211 17,292 7,167 54,364 <br /> Revenue from operations (inter-segment) <br /> India food ordering and delivery 20 14 9 46 <br /> Hyperpure supplies (B2B business) 58 51 7 78 <br /> Quick commerce 2 2 9 13 <br /> Going Out - - - - <br /> All other segments (Residual) 14 11 13 49 <br /> Total 94 78 38 186 <br /> Segment results <br /> India food ordering and delivery 621 549 465 2,079 <br /> Hyperpure supplies (B2B business) 14 13 (5) 16 <br /> Quick commerce 365 265 (42) 430 <br /> Going Out (61) (73) (48) (292) <br /> All other segments (Residual) (90) (60) (45) (206) <br /> Segment results 849 694 325 2,027 <br /> Add: other income 375 342 354 1,396 <br /> Less: share based payment expense 255 208 210 819 <br /> Less: finance costs 151 132 67 392 <br /> Less: depreciation and amortisation expense 546 468 314 1,597 <br /> Add: exceptional items - - - - <br /> Profit before tax 272 228 88 615 <br /> <br /> 4 During the quarter ended June 30, 2025, the Group had started transitioning from its marketplace model to a combination of marketplace and inventory-led model in its quick commerce segment. Owing to this change, the revenue under quick commerce segment now includes amount on account of direct sales to customers on the Blinkit platform and not just the marketplace commission on such sales and hence a reduction in sales of Hyperpure supplies (B2B business). <br /> <br /> 5 "The Company is in receipt of the following Show Cause Notices (“SCNs”) and Demand Orders (“Orders”) from various GST authorities : <br /> a. Orders for October 2019 to March 2022 for all the States for INR 420 crore <br /> b. Orders for April 2022 to March 2024 for Andhra Pradesh for INR 14 crore <br /> c. SCN for April 2022 to March 2023 for Gujarat for INR 13 crore, <br /> <br /> There are no SCNs or Orders on this matter other than those mentioned here. The SCNs and Orders require the Company to pay GST on the delivery charges collected by the Company from the end users on behalf of the delivery partners, along with additional interest and penalties as per GST provisions. The Company is contesting the Orders/ SCNs at appropriate forums. The Company, supported by the external independent expert’s advice, is of the view that it has a strong case on merits. W.e.f. September 22, 2025, the Government has included local delivery services provided through Electronic Commerce Operators (“ECOs”) by unregistered service providers u/s 9(5) of CGST Act, 2017. Pursuant to change in law, the Company is paying GST on delivery charges collected from the customers on behalf of unregistered delivery partners." <br /> <br /> 6 "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”), with the corresponding rules notified on May 08, 2026. The Labour Codes replace the existing central labour legislations. Certain provisions of the Labour Codes are yet to be notified; based on the Group's assessment, the provisions currently in force do not have a material impact on the financial results of the Group. <br /> <br /> Similarly, various State Governments have also notified their own legislations pertaining to gig and platform work; however, the notification of the rules in respect of such state legislations remain pending, except for the State of Karnataka, where the rules have been notified on November 19, 2025. The Group is currently contesting the validity of the Karnataka state legislation (The Karnataka Platform Based Gig Workers (Social Security and Welfare) Act, 2025) before the appropriate forum. The operationalised state legislations as of June 30, 2026 (i.e., of Karnataka), does not have a material impact on the financial results of the Group. <br /> <br /> The financial impact, if any, of the remaining provisions will be assessed upon notification of the relevant rules and regulations." <br /> <br /> 7 The figures of the fourth quarter are the balancing figures between audited figures in respect of the full financial year and published year to date figures upto the third quarter of the relevant financial year. <br /> 8 Note to point 23 - EPS is not annualised for the quarter ended June 30, 2026Advertisement and sales promotion9450000000Delivery and related charges31500000000Others24230000000India food ordering and delivery31200000000Hyperpure supplies (B2B business)10920000000Quick commerce156660000000Going Out3180000000All other segments (Residual)1090000000203050000000940000000202110000000India food ordering and delivery6210000000Hyperpure supplies (B2B business)140000000Quick commerce3650000000Going Out-610000000All other segments (Residual)-9000000008490000000151000000042600000002720000000India food ordering and delivery0Hyperpure supplies (B2B business)0Quick commerce0Going Out0All other segments (Residual)0000India food ordering and delivery0Hyperpure supplies (B2B business)0Quick commerce0Going Out0All other segments (Residual)0000In compliance with Ind AS 108 Operating Segments refer Para 23 preparation and disclosure of segment assets and segment liabilities is not mandatorily required Hence in the XBRL utility we have mentioned 0 under each reportable segment for assets and liabilities <br /> <br /> Consolidated segment information <br /> Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker ("CODM"), in deciding how to allocate resources and assessing performance. Effective February 1, 2026, the Group’s CODM is the Chief Executive Officer of the Company (earlier Managing Director and Chief Executive Officer). The change in CODM did not result in any change in the identification of operating segments or the measurement of segment information. <br /> <br /> The segments for the Group are as follows: <br /> 1. India food ordering and delivery <br /> 2. Hyperpure supplies (B2B business) <br /> 3. Quick commerce <br /> 4. Going out <br /> 5. All other segments (Residual) <br /> <br /> India food ordering and delivery comprises of online marketplace platform through which the Group facilitates listing and online ordering of food items and delivery of these food items by connecting end users, restaurant partners and independent delivery partners. <br /> <br /> Hyperpure supplies (B2B business) is our farm-to-fork supplies offering for restaurants in India and sale of items to businesses for onward sales. <br /> <br /> Quick commerce comprises of online platform named Blinkit (“Platform”) that enables listing and sale of items directly by the Group or by third-party sellers. End users are able to place orders of these listed items on the Platform which are delivered to their doorsteps within minutes. Quick commerce also includes provision of advertisement, warehousing and ancillary services. <br /> <br /> Going-out is a combination of our dining-out and entertainment ticketing business. Customers / end users use our dining-out offering to search and discover restaurants, reserve tables, avail offers and make payments while dining-out at restaurants. In our entertainment ticketing business, we offer ticketing services to customers for movies, sports and events (including our own events) and offer services like event production, management etc. to other event partners/ participants. <br /> <br /> The Group has combined and disclosed balancing number in ""All other segments"" which are not reportable. <br /> <br /> Revenue and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly attributable to any reporting segment have been allocated to respective segments based on the number of orders, revenue, number of employees or gross/net order value as reviewed by CODM. <br /> Remeasurements of the defined benefit plans10000000Equity instruments through other comprehensive income-700000000-6900000000Exchange differences on translation of foreign operations10000000Debt instruments through other comprehensive income840000000850000000210000000-50000000