5439852026-04-012026-06-305439852026-06-305439852026-04-012026-06-30in-capmkt:OtherExpenses1Member5439852026-04-012026-06-30in-capmkt:OtherExpenses2Member5439852026-04-012026-06-30in-capmkt:OtherExpenses3Member5439852026-04-012026-06-30in-capmkt:ReportableSegments1Member5439852026-04-012026-06-30in-capmkt:ReportableSegments2Member5439852026-04-012026-06-30in-capmkt:ReportableSegments3Member5439852026-04-012026-06-30in-capmkt:ReportableSegments1Member5439852026-04-012026-06-30in-capmkt:ReportableSegments2Member5439852026-04-012026-06-30in-capmkt:ReportableSegments3Member5439852026-04-012026-06-30in-capmkt:ReportableSegments1Member5439852026-06-30in-capmkt:ReportableSegments1Member5439852026-04-012026-06-30in-capmkt:ReportableSegments2Member5439852026-06-30in-capmkt:ReportableSegments2Member5439852026-04-012026-06-30in-capmkt:ReportableSegments3Member5439852026-06-30in-capmkt:ReportableSegments3Member5439852026-04-012026-06-30in-capmkt:ReportableSegments1Member5439852026-06-30in-capmkt:ReportableSegments1Member5439852026-04-012026-06-30in-capmkt:ReportableSegments2Member5439852026-06-30in-capmkt:ReportableSegments2Member5439852026-04-012026-06-30in-capmkt:ReportableSegments3Member5439852026-06-30in-capmkt:ReportableSegments3Member5439852026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439852026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25439852026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35439852026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss4iso4217:INRiso4217:INRxbrli:shares543985ZAGGLENOTLISTEDINE07K301024 Zaggle Prepaid Ocean Services LimitedMain BoardEquity2026-04-012027-03-312026-08-142026-08-07INRMillionsQuarterlyFirst quarterMulti segment2026-08-1414:15:002026-08-1415:56:00Not applicable2026-04-012026-06-30UnauditedConsolidated42326500006594000042985900000001912000001658000012688000037324400004067100000231490000023149000088570000-9030000795400000151950000000233100001752600002780000178040000175330000-70000178110000-7000013446000011.31.3001.31.31. The above consolidated financial results of Zaggle Prepaid Ocean Services Limited ("the Company / Holding Company") for the quarter ended June 30, 2026, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 14, 2026. The statutory auditors of the company have carried out limited review of the above said results. <br /> 2. The 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 relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”). <br /> 3. Out of Net Proceeds of Rs. 5,741.37 million, received from Qualified Institutions Placement (“QIP”) completed during the year 2024-25, the Parent Company has utilised Rs. 2,277.06 million as at June 30, 2026, for repayment of certain borrowings, strategic investment (acquisition of shares in associate and subsidiaries), general corporate purpose and the balance unutilised Rs. 3,464.31 million, are temporarily invested as deposits with scheduled commercial banks and in monitoring account. <br /> 4. The consolidated financial results include results of the following entities: <br /> <br /> Name of the Entity Relationship with the Holding Company <br /> Span Across IT Solutions Private Limited Subsidiary <br /> Greenedge Enterprises Private Limited Wholly Owned Subsidiary (w.e.f. September 30, 2025) <br /> Rivpe Technology Private Limited Wholly Owned Subsidiary (w.e.f. March 30, 2026) <br /> Omnicash Fintech Private Limited Wholly Owned Subsidiary of Rivpe Technology Private Limited <br /> Zaggle Payments IFSC Limited Wholly Owned Subsidiary (w.e.f. February 25, 2026) <br /> Mobileware Technologies Private Limited Associate (w.e.f. March 25, 2025) <br /> <br /> 6. Subsequent to the quarter ended June 30, 2026, the Board of Directors of the Holding Company, at its meeting held on July 21, 2026, approved an investment of up to Rs. 79.70 million, in one or more tranches, to acquire up to 19.9% of the equity share capital of Unobanc Private Limited. <br /> 7. Pursuant to the Board Resolution dated May 8, 2026, the Holding Company has proposed to acquire certain assets from Dice Enterprises Private Limited pursuant to an Asset Purchase Agreement, for a consideration of approximately Rs. 679.00 million. The transaction is currently in the process of being completed. <br /> 8. The figures for the quarters ended March 31, 2026 represent the balancing figures between the audited figures for the financial years ended March 31, 2026 and the reviewed unaudited results for the nine months ended December 31, 2025. Cost of point redemption / gift cards2337750000Incentives and cash back1062110000Other expenses332580000Program fee1600170000Propel platform revenue / Gift cards2506990000Platform fee / SaaS fee / Service fee12549000042326500004232650000Program fee0Propel platform revenue / Gift cards0Platform fee / SaaS fee / Service fee000Program fee0Propel platform revenue / Gift cards0Platform fee / SaaS fee / Service fee0000Program fee0Propel platform revenue / Gift cards0Platform fee / SaaS fee / Service fee0000Notes: <br /> i) Segment information is presented for the "consolidated financial results" as permitted under the Ind AS 108 - "Operating Segments". <br /> 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. <br /> Remeasurement gain / (loss) of defined benefit plan1480000Equity instruments through other comprehensive income2260000Deferred tax relating to above items-920000Share of OCI of associate (net of tax)-400002780000002780000