Investor Presentation

August 11, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Bandra (East), Mumbai - 400 051 Company Code No.: 539807 Company Symbol: CCAVENUE Dear Sir/ Madam, Sub: Investors’ Presentation on Unaudited Financial Results for the quarter ended on June 30, 2026 In compliance with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Investors Presentation on Unaudited Financial Results for the quarter ended on June 30, 2026. The same has been displayed on the website of the Company i.e. www.avenuesai.com. We request you to kindly take the same on your records. Thanking you, Yours faithfully, For AvenuesAI Limited (Formerly known as Infibeam Avenues Limited) Shyamal Trivedi Sr. Vice President & Company Secretary Encl.: As above AvenuesAI Limited (Formerly known as Infibeam Avenues Limited) Regd. Office: 28th Floor, GIFT Two Building, Block No. 56, Road-5C, Zone-5, GIFT CITY, Gandhinagar – 382 050, Gujarat, India CIN: L64203GJ2010PLC061366 Tel: +91 79 67772204 | Fax: +91 79 67772205 | Email: ir@avenuesai.com | Website: www.avenuesai.com Earnings Presentation 11th August 2026 AvenuesAI A GLOBAL FINTECH COMPANY Q1 FY27 This presentation contains certain words and statements concerning AvenuesAI Limited (“the Company”) and its prospects, and other statements relating to the Company’s expected financial position, business strategy, the future development of the Company’s operations and the general economy in India & global markets, are forward looking statements. Such statements involve known and unknown risks, uncertainties and other factors, which may cause actual results, performance or achievements of the Company, or industry results, to differ materially from those expressed or implied by such forward-looking statements. Such forward-looking statements are based on numerous assumptions regarding the Company’s present and future business strategies and the environment in which the Company will operate in the future. Actual results could differ materially for a variety of reasons, including fluctuations in foreign exchange rates, changes in global economic conditions and consumer spending, world events, the rate of growth of the Internet and online commerce, the amount that AvenuesAI invests in new business opportunities and the timing of those investments, the mix of products sold to customers, the mix of net sales derived from products as compared with services, the extent to which we owe taxes, competition, management of growth, potential fluctuations in operating results, international growth and expansion, the outcomes of legal proceedings and claims, risks of inventory management, seasonality, the degree to which the Company enters into, maintains, and develops commercial agreements, acquisitions and investment of strategic transactions, payments risks, and risks of warehouse and logistics productivity. The other important factors that could cause actual results, performance or achievements to differ materially from such forward-looking statements include, among others, changes in government policies or regulations of India and, in particular, changes relating to the administration of the Company’s industry, and changes in general economic, business and credit conditions in India. The information contained in this presentation is only current as of its date and has not been independently verified. No express or implied representation or warranty is made as to, and no reliance should be placed on, the accuracy, fairness or completeness of the information presented or contained in this presentation. None of the Company or any of its affiliates, advisers or representatives accepts any liability whatsoever for any loss howsoever arising from any information presented or contained in this presentation. Please note that the past performance of the Company is not, and should not be considered as, indicative of future results. Furthermore, no person is authorized to give any information or make any representation which is not contained in, or is inconsistent with, this presentation. Any such extraneous or inconsistent information or representation, if given or made, should not be relied upon as having been authorized by or on behalf of the Company. The Company may alter, modify or otherwise change in any manner the contents of this presentation, without obligation to notify any person of such revision or changes. Persons should consult their own financial or tax adviser if in doubt about the treatment of the transaction for themselves. Certain financial and operational figures and related statements provided in this presentation including certain quarterly information in relation to subsidiaries of the Company are management representations based on internal financial information system of the Company and subsidiaries of the Company. remialcsiD Investment Thesis AvenuesAI is Structurally Different? Data 01 Multi-layer regulated payment licenses* Cash Flow 02 Closed loop consumer + merchant ecosystem 03 AI embedded transaction orchestration AI 04 Operating leverage from automation Margin 05 Expanding international footprint * Multiple regulatory approvals across different parts of the payments value chain. AvenuesAI: The Consumer – Business AI Flywheel A Closed-Loop System Where Scale Compounds Advantage Consumer scale Lower CAC Embedded Payments Higher ARPU AI Automation EBITDA Expansion Switching Cost Revenue Predictability Rediff: Low-CAC Consumer Acquisition Engine From a legacy portal to a high-trust consumer surface for payments and commerce A High-Trust Consumer Entry Layer Why this Matters for AvenuesAI ? Logged-in Base (Email, content, communities, habitual usage) Transaction - Adjacent Moments Bills, bookings, subscriptions, commerce. Low CAC Consumer Acquisition. Verified Identity & Communication Layer (Email, notifications, consent framework) First-Party Data in a Post-Cookie World. Current and Future Revenue Streams for Rediff RediffOne Embedded payments Native Distribution for Fintech & AI AI automation Streaming Products. premium services RediffOne: The AI-Native Operating System for Businesses Where Workflows, Payments, and Intelligence Converge Commerce Communication Compliance Intelligence Core Operating Orders Email GST Dashboards Modules Catalogue Notifications Reconciliation Forecasting ERP (upcoming) CRM (upcoming) Reporting Alerts Payments embedded by default(via CCAvenue) Direct consumer touchpoints(via Rediff) RediffOne has high Agentic AI that acts— not just advises switching cost ? CCAvenue: The AI Powered Monetization Engine of AvenuesAI From Payment Gateway to AI-optimized Financial Execution Layer The Economic Engine Payments Become Economic Impact Everyconsumer interaction→ Contextual Higher Profitability through: monetizable transaction Smarter routing Lower fraud Everybusiness workflow→ Automated & failures Value-added embedded payment services (credit, settlement, compliance) EveryAI decision→ routed, Decision-Driven priced & settled via CCAvenue AI routing Higher success rate Higher net contribution per transaction From Payments as Utility to Payments as Intelligence Layer. Phronetic: The Intelligence Control Layer of AvenuesAI Operational AI Embedded Across Payments, Workflows, and Decisions Embedded across Approve / Reject Payments the AvenuesAI platform Route / Retry Operations Not a Nudge / Notify standalone Customer Communication Optimises AI product Predict / Prevent Risk & Compliance decisions in real time, at scale The Brain of the Flywheel Turns Data Into Actions Agentic Workflows Across More transaction processed, the smarter the system becomes: Execution + Intelligence = Margin Flywheel How the AvenuesAI Flywheel Compounds Growth Increases Intelligence. Intelligence increases margin. What Avenue s A I Looks Like at A Typical Merchant on the P [Showing first 8,000 characters — download PDF for full document]