BSEResult22h ago · 30 Oct 2026, 06:16 pm

Please find attached unaudited Financial Results for the second quarter and half year ended September 30, 2026

Affle 3I Ltd · 542752

✦ AI SummaryResults

Affle 3I Ltd has announced its unaudited financial results for the second quarter and half year ended September 30, 2026, with the Board of Directors approving the results. The company's management has assessed the impact on the fair value of its held-for-sale investment in Talent Unlimited Online Services Private Limited (Bobble) due to insolvency proceedings.

Analysis Scores

Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk3/10
Balance Sheet Risk4/10
Liquidity Impact6/10
Market Sentiment5/10

✦ Ask a Question

Ask anything about this announcement — AI will answer based on the filing content.

0/500

Full Announcement

Affle 3I Ltd - 542752 - Board Meeting Outcome For Unaudited Financial Results For The Second Quarter And Half Year Ended September 30, 2026

Attachments (1)

📄

931faf92-c31a-49b6-a05a-c408c876c6b1.pdf

pdf

Download →
View document text
AFFLE/SE/BMO/Q2/2026-27 October 30, 2026 BSE Limited National Stock Exchange of India Ltd Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C-l, G Dalal Street, Mumbai 400 001 Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 Scrip Code: 542752 Symbol: AFFLE Re: Outcome of the Board Meeting held on October 30, 2026 Dear Sir/ Madam, Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the meeting of the Board of Directors of the Company was held today, i.e. on October 30, 2026, which commenced at 3:00 p.m. (IST) and concluded at 5:20 p.m. (IST). The meeting inter alia transacted the following business:  Approval of unaudited Standalone and Consolidated Financial Results of the Company for the Second quarter and half year ended September 30, 2026. A copy of the results along with Limited Review Reports thereon by Walker Chandiok & Co LLP, Chartered Accountants, Auditors of the Company, is enclosed. Submitted for your kind reference and records. Thanking you, Yours Faithfully, For Affle 3i Limited (Formerly known as Affle (India) Limited) Parmita Choudhury Company Secretary & Compliance Officer Encl: As above Affle 3i Limited (Formerly known as Affle (India) Limited) Regd. Office | A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 Communication Office | 8th floor, Unitech Commercial Tower - 2, Sector - 45, Gurugram - 122003, Haryana (P) 0124-4598749 (W) www.affle.com; CIN: L65990DL1994PLC408172 Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21* Floor, DLF Square Jacaranda Marg, DLF Phase Il Gurugram — 122 002 India T +91 124 4628009 F +91 124 4628001 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Resuits of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Affle 3 Limited (formerly known as “Affle (India) Limited”) 1. We have reviewed the accompanying statement of standalone unaudited financial results (the Statement) of Affie 3i Limited (formerly known as “Affle (India) Limited”) (the Company’) for the quarter ended 30 September 2026 and year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordanwciteh the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. ANIDIOES Bj §' (This space has been intentionally left blank.) ) %0 ACKS Chartered Accountants ‘Walker Chandi&o Cko LLPis registered with limited ity with dentification Offices n Bengahury, Chandigarh, Chennai, Gurugram, Hydarabad, Kodh, Kolkta, Murmbs, New Dol, Noida and Pure number AAC-and2 ts 0regi8ste5red office st L-41 Connaught Circus, Now Dalhi, 110001, India Walker Chandiok & Co LLP Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (continued) 5. We draw attention to Note 5 to the accompanying standalone financial results relating to management assessment of impact on fair value of the held for sale investment in Talent Unlimited Online Services Private Limited ("Bobble") arising from the insolvency proceedings against Bobble and appeal filed by the Company before Hon'ble Supreme Court of India challenging the initiation of such insolvency proceedings. Our conclusion is not modified in respect of this matter. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Ashish ~ Raveee> T o ZIN Gupta DRRiee @ Ashish Gupta H Partner N Membership No.: 504662 % UDIN: 26504662PKF0ZJ2139 Place: Mumbai Date: 30 October 2026 Chartered Actountants Affle 3i Limited (formerly known as "Afflc (India) Limited") Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN : L65990DL1994PLC408172 Unaudited standalone balance sheet as at Septembe30r, 2026 {(Amount in INR million, unless otherwise stated) As at —— m«m. mz:;n‘ 31, (Unaudited) (Audited) ASSETS L Non-current assets () Property, plant and equipment 1430 1257 (b) Right-of-use assets 1421 2638 () Goodwill 13438 13438 (d) Other intangible assets 20429 11025 (¢) Intangible assets under development 5495 11376 (6) Financial assets (i) Investments 796162 7,90035 (ii) Other financial assets 3311 102053 (g) Income tax asset (nef) 173.46 165.78 () Other non current assets 59.88 68.02 Total non-current assets 8,650.20 9,552.02 L Current assets (a) Contract assets (net) 1,849.58 142973 (b) Financial assets (i) Trade receivables (net) 2,783.97 1,549.46 ) Cash and cash equivalents 959836 387685 (i) Bank balances other than cash and cash equivalents sbove 1,105.22 866.33 (v) Loans 222086 2.180.87 (v) Other financial assets 1,806.56 330193 (<) Other current assets 147028 124974 2083483 14,45491 Investments held for sale 135828 1,358.28 Total current assets 22,193.11 15,813.19 Total assets (11T 30,843.31 2536521 EQUITY AND LIABILITIES TIL EQUITY (2) Equity share capital (A) 28138 28120 (©) Other equity (i) Retained carnings 6,340.00 5.403.94 (if) Securities premium 14,936.66 14,754.87 (iii) Treasury shares (44.10)| a74.11) (iv) Share based payments reserves 310,05 269.61 (v) Share warrants 273795 - Total other equity (B) 24,080.56 2025431 Total equity (A+B) 24361.94 2053551 LIABILITIES IV. Novcurreat liabilities (@) Financial liabilities (i) Lease liabilities - 711 (®) Provisions 3728 35.37 () Deferred tax liabilities (net) 10814 74.33 ‘Total non-current liabilities 14542 11681 V. Curreat liabilities (a) Contract liabilities 033 279 () Financial lisbilities (§) Lease liabilities | 1481 19.02 (ii) Trade payables - total outstanding dues of micro enterprises and small enterprises 7457 1849 - total [Showing first 8,000 characters — download PDF for full document]