Affle 3i Limited — Quarter ended March 31, 2026 (with year ended March 31, 2026)
| Particulars | Quarter ended March 31, 2026 (refer note 7) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (refer note 7) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1. Income | |||||
| Revenue from operations | 2,194.37 | 2,262.02 | 1,875.41 | 8,644.25 | 7,143.86 |
| Other income | 196.71 | 160.96 | 166.11 | 695.24 | 626.42 |
| Total income | 2,391.08 | 2,422.98 | 2,041.52 | 9,339.49 | 7,770.28 |
| 2. Expense | |||||
| Inventory and data costs | 1,445.16 | 1,481.10 | 1,181.43 | 5,775.05 | 4,505.54 |
| Employee benefits expense | 145.89 | 168.27 | 139.17 | 621.59 | 544.85 |
| Finance costs | 3.30 | 2.18 | 3.59 | 8.03 | 11.38 |
| Depreciation and amortisation expenses | 19.81 | 21.08 | 20.69 | 80.26 | 79.98 |
| Other expenses | 271.61 | 258.65 | 281.74 | 1,056.12 | 1,077.27 |
| Total expenses | 1,885.77 | 1,931.28 | 1,626.62 | 7,541.05 | 6,219.02 |
| 3. Profit before tax (1-2) | 505.31 | 491.70 | 414.90 | 1,798.44 | 1,551.26 |
| 4. Tax expense: | |||||
| Current tax (including earlier years) | 105.28 | 117.08 | 90.65 | 432.04 | 374.19 |
| Deferred tax charge | 24.67 | 7.85 | 15.90 | 27.21 | 22.13 |
| Total tax expense | 129.95 | 124.93 | 106.55 | 459.25 | 396.32 |
| 5. Profit for the periods / years (3-4) | 375.36 | 366.77 | 308.35 | 1,339.19 | 1,154.94 |
| 6. Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss in subsequent years | |||||
| Re-measurement gains/(losses) on defined benefit plans | 1.27 | (1.27) | (1.24) | (1.41) | (2.29) |
| Income tax effect | (0.32) | 0.32 | 0.31 | 0.35 | 0.58 |
| Other comprehensive gains/(losses) net of income tax | 0.95 | (0.95) | (0.93) | (1.06) | (1.71) |
| 7. Total comprehensive income for the periods / years (5+6) | 376.31 | 365.82 | 307.42 | 1,338.13 | 1,153.23 |
| 8. Paid-up equity share capital (face value INR 2/- per equity share) | 281.20 | 281.08 | 280.71 | 281.20 | 280.71 |
| 9. Other equity for the years | – | – | – | 20,254.31 | 18,524.12 |
| 10. Earnings per equity share (face value INR 2/- per equity share) | |||||
| (not annualised for quarters): | |||||
| (a) Basic | 2.67 | 2.61 | 2.20 | 9.53 | 8.24 |
| (b) Diluted | 2.67 | 2.61 | 2.20 | 9.52 | 8.22 |
| Particulars | March 31, 2026 (Unaudited) | March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| I. Non-current assets | ||
| (a) Property, plant and equipment | 12.57 | 8.62 |
| (b) Right-of-use assets | 26.38 | 33.86 |
| (c) Goodwill | 134.38 | 134.38 |
| (d) Other intangible assets | 110.25 | 94.41 |
| (e) Intangible assets under development | 113.76 | 67.30 |
| (f) Financial assets | ||
| (i) Investments | 7,900.35 | 7,301.45 |
| (ii) Other financial assets | 1,020.53 | 30.09 |
| (g) Income tax asset (net) | 165.78 | 123.23 |
| (h) Other non current assets | 68.02 | 13.38 |
| Total non-current assets | 9,552.02 | 7,806.72 |
| II. Current assets | ||
| (a) Contract assets (net) | 1,429.73 | 1,193.36 |
| (b) Financial assets | ||
| (i) Trade receivables (net) | 1,549.46 | 1,523.18 |
| (ii) Cash and cash equivalents | 3,876.85 | 4,151.48 |
| (iii) Bank balances other than cash and cash equivalents above | 866.33 | 3,442.18 |
| (iv) Loans | 2,180.87 | 1,985.17 |
| (v) Other financial assets | 3,301.93 | 53.92 |
| (c) Other current assets | 1,249.74 | 606.64 |
| Investments held for sale | 1,358.28 | 1,358.28 |
| Total current assets | 15,813.19 | 14,314.21 |
| Total assets (I+II) | 25,365.21 | 22,120.93 |
| EQUITY AND LIABILITIES | ||
| III. EQUITY | ||
| (a) Equity share capital (A) | 281.20 | 280.71 |
| (b) Other equity | ||
| (i) Retained earnings | 5,403.94 | 4,026.20 |
| (ii) Securities premium | 14,754.87 | 14,467.23 |
| (iii) Treasury shares | (174.11) | (151.22) |
| (v) Share based payments reserves | 269.61 | 181.91 |
| Total other equity (B) | 20,254.31 | 18,524.12 |
| Total equity (A+B) | 20,535.51 | 18,804.83 |
| LIABILITIES | ||
| IV. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 7.11 | 15.60 |
| (b) Provisions | 35.37 | 28.78 |
| (c) Deferred tax liabilities (net) | 74.33 | 47.47 |
| Total non-current liabilities | 116.81 | 91.85 |
| V. Current liabilities | ||
| (a) Contract liabilities | 2.79 | 111.89 |
| (b) Financial liabilities | ||
| (i) Lease liabilities | 19.02 | 17.79 |
| (ii) Trade payables | ||
| – total outstanding dues of micro enterprises and small enterprises | 18.49 | 4.84 |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 4,413.03 | 2,899.28 |
| (iii) Other financial liabilities | 117.29 | 63.23 |
| (c) Provisions | 13.96 | 9.22 |
| (d) Other current liabilities | 98.95 | 118.00 |
| (e) Current tax liabilities (net) | 29.36 | |
| Total current liabilities | 4,712.89 | 3,224.25 |
| VI. Total liabilities (IV+V) | 4,829.70 | 3,316.10 |
| Total equity and liabilities (III+VI) | 25,365.21 | 22,120.93 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| A Cash flow from operating activities | ||
| Profit before tax | 1,798.44 | 1,551.26 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 80.26 | 79.98 |
| Interest on lease liabilities | 2.35 | 3.17 |
| Impairment allowance of trade receivables and contract assets | 72.24 | 34.45 |
| Liabilities written back | (12.27) | (7.49) |
| Loss /(Gain) on disposal of property, plant and equipment (net) | 0.07 | (0.07) |
| Interest income | (386.85) | (421.53) |
| Interest expense | 3.34 | 1.20 |
| Unrealised foreign exchange gain | (77.80) | (28.12) |
| Advances written off | 0.07 | – |
| Share based payments | 38.67 | 19.26 |
| Gain on overnight fund | (200.41) | (161.39) |
| Operating profit before working capital changes | 1,318.11 | 1,070.72 |
| Change in working capital: | ||
| Contract assets | (236.37) | (297.96) |
| Trade receivables | (48.32) | 89.88 |
| Financial assets | 4.97 | 34.83 |
| Other current assets | (697.81) | (319.85) |
| Contract liabilities | (109.10) | 86.90 |
| Trade payables | 1,374.01 | 310.80 |
| Other financial liabilities | 54.06 | (10.79) |
| Other current liabilities | (19.05) | (17.98) |
| Provisions | 9.92 | 4.03 |
| Net cash generated from operations | 1,650.42 | 950.58 |
| Direct taxes paid (net of refunds) | (445.23) | (437.68) |
| Net cash generated from operating activities (A) | 1,205.19 | 512.90 |
| B Cash flow from investing activities: | ||
| Purchase of property, plant and equipment, other intangible assets including intangible assets under development | (128.39) | (66.70) |
| Proceeds from sale of property, plant and equipment | 0.41 | 0.19 |
| Investments in bank deposits (having original maturity of more than three months) | (1,838.65) | (4,591.61) |
| Redemption of bank deposits (having original maturity of more than three months) | 4,414.50 | 5,463.89 |
| Investments in bank deposits (having original maturity of more than one year) | (4,205.00) | – |
| Investments made during the period | (510.25) | (263.18) |
| Interest income | 350.28 | 416.25 |
| Loan given to related party | – | (6.50) |
| Loan received back from related party | 4.50 | 2.00 |
| Gain on overnight fund | 200.41 | 161.39 |
| Net cash (used in)/generated from investing activities (B) | (1,712.19) | 1,115.73 |
| C Cash flow from financing activities: | ||
| Interest expense | (1.77) | (0.42) |
| Interest on lease liabilities | (2.35) | (3.17) |
| Payment of principal portion of lease liabilities | (18.37) | (6.28) |
| Proceeds from issue of share capital (net of expenses) | – | (5.00) |
| Proceeds from issue of share capital under ESOP scheme (net) | 265.24 | 263.18 |
| Net cash generated from financing activities (C) | 242.75 | 248.31 |
| Net change in cash and cash equivalent (A+B+C) | (264.25) | 1,876.94 |
| Effect of exchange difference on cash and cash equivalents held in foreign currency | (10.38) | (3.77) |
| Cash and cash equivalents as at the beginning of the year | 4,151.48 | 2,278.31 |
| Cash and cash equivalents as at the end of the year | 3,876.85 | 4,151.48 |
| Components of cash and cash equivalents: | ||
| Balance with banks – On current account | 432.60 | 109.93 |
| Cash in hand | 0.08 | 0.08 |
| Deposits with original maturity for less than three months | 3,444.17 | 4,041.47 |
| Total cash and cash equivalents | 3,876.85 | 4,151.48 |
| Particulars | Quarter ended March 31, 2026 (refer note 9) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (refer note 9) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1. Income | |||||
| Revenue from operations | 7,243.77 | 7,174.74 | 6,022.51 | 27,093.09 | 22,663.08 |
| Other income | 212.73 | 175.31 | 189.10 | 782.49 | 937.65 |
| Total income | 7,456.50 | 7,350.05 | 6,211.61 | 27,875.58 | 23,600.73 |
| 2. Expense | |||||
| Inventory and data costs | 4,582.66 | 4,474.06 | 3,647.94 | 16,798.18 | 13,793.14 |
| Employee benefits expense | 634.75 | 637.12 | 583.24 | 2,512.20 | 2,312.66 |
| Finance costs | 10.08 | 12.59 | 24.45 | 52.62 | 125.91 |
| Depreciation and amortisation expenses | 334.30 | 331.94 | 265.83 | 1,243.76 | 966.98 |
| Other expenses | 414.57 | 433.10 | 451.65 | 1,682.15 | 1,725.67 |
| Total expense | 5,976.36 | 5,888.81 | 4,973.11 | 22,288.91 | 18,924.36 |
| 3. Profit before tax (1-2) | 1,480.14 | 1,461.24 | 1,238.50 | 5,586.67 | 4,676.37 |
| 4. Tax expense: | |||||
| Current tax (including earlier years) | 268.49 | 265.39 | 249.35 | 1,047.65 | 892.58 |
| Deferred tax charge / (credit) | 16.51 | 2.61 | (41.50) | (9.49) | (34.90) |
| Total tax expense | 285.00 | 268.00 | 207.85 | 1,038.16 | 857.68 |
| **5. Profit for the periods/years |