Eternal Limited (Formerly known as Zomato Limited) — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| S. No. | Particulars | Quarter ended March 31, 2026 (Unaudited) (Refer note 11) |
Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) (Refer note 11) |
Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 17,292 | 16,315 | 5,833 | 54,364 | 20,243 |
| II | Other income | 342 | 348 | 368 | 1,396 | 1,077 |
| III | Total income (I+II) | 17,634 | 16,663 | 6,201 | 55,760 | 21,320 |
| IV | Expenses | |||||
| Cost of materials consumed | 39 | 15 | – | 54 | – | |
| Purchases of stock-in-trade | 10,687 | 10,076 | 1,658 | 32,115 | 5,653 | |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | (386) | (290) | (26) | (2,002) | (88) | |
| Employee benefits expense | 927 | 914 | 750 | 3,536 | 2,558 | |
| Finance costs | 132 | 107 | 56 | 392 | 154 | |
| Depreciation and amortisation expenses | 468 | 439 | 287 | 1,597 | 863 | |
| Other expenses: | ||||||
| Advertisement and sales promotion | 936 | 937 | 634 | 3,350 | 1,972 | |
| Delivery and related charges | 2,607 | 2,376 | 1,552 | 9,065 | 5,728 | |
| Others | 1,996 | 1,919 | 1,193 | 7,038 | 3,783 | |
| V | Total expenses | 17,406 | 16,493 | 6,104 | 55,145 | 20,623 |
| VI | Profit before exceptional items and tax (III-IV) | 228 | 170 | 97 | 615 | 697 |
| VII | Exceptional items | – | – | – | – | – |
| VIII | Profit before tax (VI-VII) | 228 | 170 | 97 | 615 | 697 |
| IX | Tax expense: | |||||
| Current tax | 76 | 84 | 74 | 319 | 231 | |
| Deferred tax | (22) | (16) | (16) | (70) | (61) | |
| X | Profit for the period / year (VIII-IX) | 174 | 102 | 39 | 366 | 527 |
| XI | Other comprehensive income / (loss) | |||||
| (i) Items that will not be reclassified to profit or loss | ||||||
| – Remeasurements of the defined benefit plans | (0) | (4) | (5) | (3) | (10) | |
| – Equity instruments through other comprehensive income | (240) | (242) | 36 | (515) | 77 | |
| – Income tax relating to above items | 4 | 25 | (30) | 34 | (30) | |
| (ii) Items that will be reclassified to profit or loss | ||||||
| – Exchange differences on translation of foreign operations | 6 | 8 | (1) | 19 | 2 | |
| – Debt instruments through other comprehensive income | (132) | (25) | 58 | (90) | 112 | |
| – Income tax relating to above items | 34 | 6 | (19) | 23 | (23) | |
| XII | Total other comprehensive income / (loss) for the period / year | (328) | (232) | 39 | (532) | 128 |
| XIII | Total comprehensive income / (loss) for the period / year (X+XI) | (154) | (130) | 78 | (166) | 655 |
| XIV | Profit for the period / year attributable to: | |||||
| Owners of the parent | 174 | 102 | 39 | 366 | 527 | |
| Non-controlling interest | – | – | – | – | – | |
| XV | Other comprehensive income / (loss) for the period / year attributable to: | |||||
| Owners of the parent | (328) | (232) | 39 | (532) | 128 | |
| Non-controlling interest | (0) | (0) | 0 | (0) | 0 | |
| XVI | Total comprehensive income / (loss) for the period / year attributable to: | |||||
| Owners of the parent | (154) | (130) | 78 | (166) | 655 | |
| Non-controlling interest | (0) | (0) | 0 | (0) | 0 | |
| XVII | Paid-up share capital (face value of INR 1 per share) | 919 | 911 | 907 | 919 | 907 |
| XVIII | Other equity | 30,061 | 29,410 | |||
| XIX | Earnings per equity share (INR)¹ (face value of INR 1 each) | |||||
| (a) Basic | 0.19 | 0.11 | 0.04 | 0.40 | 0.60 | |
| (b) Diluted | 0.19 | 0.11 | 0.04 | 0.39 | 0.58 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 2,033 | 965 |
| Capital work-in-progress | 136 | 51 |
| Right-of-use assets | 4,294 | 1,918 |
| Goodwill | 5,737 | 5,737 |
| Other intangible assets | 611 | 912 |
| Financial assets | ||
| – Investments | 9,742 | 10,920 |
| – Other financial assets | 1,606 | 2,744 |
| Tax assets (net) | 202 | 129 |
| Deferred tax assets (net) | 14 | – |
| Other non-current assets | 661 | 546 |
| Total non-current assets | 25,036 | 23,922 |
| Current assets | ||
| Inventories | 2,181 | 176 |
| Financial assets | ||
| – Investments | 5,091 | 2,272 |
| – Trade receivables | 1,764 | 1,946 |
| – Cash and cash equivalents | 996 | 666 |
| – Bank balances other than cash and cash equivalents | 527 | 2,948 |
| – Other financial assets | 3,537 | 2,769 |
| Other current assets | 1,604 | 924 |
| Total current assets | 15,700 | 11,701 |
| Total assets | 40,736 | 35,623 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 919 | 907 |
| Other equity | 30,061 | 29,410 |
| Equity attributable to owners of the Parent | 30,980 | 30,317 |
| Non-controlling interests | (7) | (7) |
| Total equity | 30,973 | 30,310 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Lease liabilities | 3,833 | 1,654 |
| – Other financial liabilities | – | 1 |
| Provisions | 156 | 120 |
| Deferred tax liabilities (net) | 102 | 212 |
| Total non-current liabilities | 4,091 | 1,987 |
| Current liabilities | ||
| Financial liabilities | ||
| – Lease liabilities | 759 | 391 |
| – Trade payables | ||
| a. total outstanding dues of micro enterprises and small enterprises | 232 | 75 |
| b. total outstanding dues of creditors other than micro enterprises and small enterprises | 2,778 | 1,461 |
| – Other financial liabilities | 1,105 | 913 |
| Other current liabilities | 744 | 452 |
| Provisions | 39 | 34 |
| Current tax liabilities (net) | 15 | – |
| Total current liabilities | 5,672 | 3,326 |
| Total liabilities | 9,763 | 5,313 |
| Total equity and liabilities | 40,736 | 35,623 |
| Particulars | Year ended March 31, 2026 Audited | Year ended March 31, 2025 Audited |
|---|---|---|
| A) Cash flows from operating activities | ||
| Profit before tax | 615 | 697 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| – Interest income on bank deposits and others | (473) | (262) |
| – Interest income on government securities | (120) | (100) |
| – Amortisation of premium / (discount) on government securities | (102) | (89) |
| – Interest income on debentures or bonds | (484) | (436) |
| – Amortisation of premium / (discount) on debentures or bonds | 0 | (4) |
| – Interest income on income tax refund | (9) | (17) |
| – Net gain on mutual fund units | (155) | (151) |
| – Net gain on sale of government securities | (7) | – |
| – Liabilities written back | (18) | (10) |
| – (Profit) / loss on sale of property, plant and equipment (net) / asset written off | (3) | 11 |
| – Gain on termination of lease contracts | (13) | (3) |
| – Inventories write-down (net) | 37 | – |
| – Share-based payment expense | 819 | 798 |
| – Interest expense on lease liabilities | 367 | 147 |
| – Interest expense others | 16 | 4 |
| – Depreciation on property, plant and equipment and depreciation on right-of-use assets | 1,291 | 576 |
| – Amortisation on intangible assets | 306 | 287 |
| – Impairment of financial and non financial assets (net) | 148 | 71 |
| – Financial and non financial assets written off | 7 | – |
| – (Gain) / loss on disposal of foreign operations | 7 | (0) |
| – Other non-cash items | (3) | 0 |
| Operating profit before working capital changes | 2,226 | 1,519 |
| Movements in working capital: | ||
| – Trade receivables | 117 | (1,117) |
| – Other financial assets | (552) | (226) |
| – Other assets | (807) | (586) |
| – Inventories | (2,042) | (88) |
| – Other financial liabilities and other liabilities | 540 | 274 |
| – Provisions | 38 | 21 |
| – Trade payables | 1,478 | 629 |
| Cash generated from / (used in) operations | 998 | 426 |
| Income taxes (paid) / refund (net) | (366) | (118) |
| Net cash generated from / (used in) operating activities (A) | 632 | 308 |
| B) Cash flows from investing activities | ||
| Purchase of property, plant and equipment and other intangible assets (including capital work-in-progress, capital advances and capital creditors) | (1,751) | (936) |
| Proceeds from sale of property, plant and equipment | 5 | 5 |
| Investment in bank and other deposits (having original maturity of more than 3 months) | (2,321) | (7,697) |
| Proceeds from redemption / maturity of bank and other deposits (having original maturity of more than 3 months) | 5,668 | 2,942 |
| Investment in mutual fund units | (45,895) | (47,326) |
| Proceeds from redemption of mutual fund units | 44,981 | 46,738 |
| Acquisition of businesses, net of cash acquired (refer note 7)* | – | (2,005) |
| Purchase of other non-current investments | – | (0) |
| Investment in government securities | (151) | (648) |
| Proceeds from sale / maturity of government securities | 520 | 65 |
| Investment in debentures or bonds | (1,839) | – |
| Proceeds from redemption of debentures or bonds | 366 | 50 |
| Interest received | 953 | 819 |
| Net cash generated from / (used in) investing activities (B) | 536 | (7,993) |
| C) Cash flows from financing activities | ||
| Proceeds from issue of equity shares | – | 8,501 |
| Transaction cost paid on issue of equity shares | – | (54) |
| Share based payment on cash settlement of option (fractional shares) | 0 | (0) |