5433202026-04-012026-06-305433202026-04-012026-06-30in-capmkt:OtherExpenses1Member5433202026-04-012026-06-30in-capmkt:OtherExpenses2Member5433202026-04-012026-06-30in-capmkt:OtherExpenses3Member5433202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433202026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433202026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15433202026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543320ETERNALNOTLISTEDINE758T01015Eternal LimitedMain BoardEquity2026-04-012027-03-312026-07-222026-07-15INRCroresQuarterlyFirst 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.2026-07-2213:30:002026-07-2214:50:00Not applicablefalsefalseEternal Limited has not taken any external borrowings during the quarter and hence this is not applicable.2026-04-012026-06-30UnauditedStandalone3349000000060200000003951000000000050700000002000000006000000002584000000031710000000780000000007800000000156000000039000000019500000000585000000000005850000000-700000005780000000921000000010.640.62000.640.621 The statement of standalone unaudited financial results of Eternal Limited (Formerly known as Zomato Limited) (“the Company”) 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 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 /> <br /> 4 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""). These subsidiary companies have incurred expenses for building the brand, market share and operations which have added to their losses. <br /> These investments will generate growth and returns over a period of time. Further, the Parent has also committed to provide support to each of its subsidiary companies in the event they are unable to meet their individual liabilities. Based on the review of the performance and future plans of these subsidiary companies, the Company has concluded that no impairment is required as on June 30, 2026. The same was noted by the Audit Committee and the Board. <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 Company's assessment, the provisions currently in force do not have a material impact on the financial results of the Company. <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 Company 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 Company. <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 /> <br /> 8 Note to point 23 - EPS is not annualised for the quarter ended June 30, 2026Advertisement and sales promotion6960000000Delivery and related charges14770000000Others4110000000The Company publishes their Statement of standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated financial results and hence have selected here single segment for the purpose of reporting.Remeasurements of the defined benefit plans0Equity instruments through other comprehensive income-700000000-7000000000Exchange differences on translation of foreign operations0Debt instruments through other comprehensive income840000000840000000210000000-70000000