Interim report
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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 AFFLE/SE/BMO/Q3/2025-26 January 31, 2026 To BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 542752 National Stock Exchange of India Ltd Exchange Plaza, 5th Floor, Plot No. C-l, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 Symbol: AFFLE Re: Outcome of the Board Meeting held on January 31, 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 January 31, 2026, which commenced at 01:00 p.m. (IST) and concluded at 03:15 p.m. (IST). The meeting inter alia transacted the following business: • Approval of unaudited Standalone and Consolidated Financial Results of the Company for the third quarter and nine months ended December 31, 2025. A copy of the results alongwith 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
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21 Floor, DLF Square Jacaranda Marg, DLF Phase Il Gurugram ~ 122 002 India T +91 124 4628099 F +91 124 4628001 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of Affle 3i Limited (formerly known as “Affle (India) Limited”) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited”) 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Affle 3i Limited (formerly known as “Affle (India) Limited”) (‘the Company’) for the quarter ended 31 December 2025 and year to date results for the period 01 April 2025 to 31 December 2025, 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. (this space has been intentionally left blank) Chartered Accountants Walker Chandiok & Co LLP is registered vith limited liabilty with identification Offices in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Delh, Noida and Pune. number AAC-2085 and its registered office at L-41 Connaught Circus, New Delni, 110001, India
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of Affle 3i Limited (formerly known as “Affle (India) Limited”) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (continued) 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 accordance with 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. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 f Digitally signed by Ashish Ashish Gupta Date: 2026.01.31 Gupta 15:32:22 +0530" Ashish Gupta Partner Membership No.: 504662 UDIN: 26504662INQRBR7073 Place: Gurugram Date: 31 January 2026 Chartered Accountants
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Affle 3i Limited (formerly known as "Affle (India) Limited" ) Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN : L65990DL1994PLC408172 Statement of unaudited standalone financial results for the nine months period ended December 31, 2025 (Amount in INR million, uuless otherwise stated) Quarter ended Nine months period ended Year ended — December 31, | September 30, | December 31, | December 31, | December31, | March 31, 2025 2028 2024 2025 2024 2025 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1. Income Revenue from operations 226202 219830 1,876.00 6,449.88 5,26845 714386 Other income 160.96 183.67 170.38 498.53 460.31 626.42 Total income 2,422.98 2,381.97 2,046.38 6948.41 5728.76 7.77028 2. Expense Inventory and data costs 148110 1517.46 1,176.40 432989 332411 4,505.54 Employee benefits expense 16827 152.94 13801 47570 405.68 54485 Finance costs 218 023 270 473 7.9 1138 Depreciation and amortisation expenses 2108 18.68 2089 6045 5929 7998 Other expenses 25865 289,83 31538 784,51 795.53 107727 Total expenses 1,931.28 1979.14 1,653.38 565528 4,592.40 6219.02 3_Profit before tax (1) 170 40283 393.00 129313 113636 155126 4. Tax expense: Current tax (including earlier year) 117.08 11021 9575 32676 28354 37419 Deferred tax charge(credit) 7.85 (1.40) 465 254 623 213 [Total tax expense 12493 10277 100.40 329.30 289.77 39632 5. Profit for the periods / year (3-4) 36677 300.06 29260 96383 84659 115494 6. Other comprehensive income Ttems that will not be reclassified to profit or loss in subsequent years Re-measurement (losses)/ gains on defined benefit plans. (.27) 053 (0:83) (268) (1.05) 29) Income tax effect 032 ©.14) 023 067 027 058 Other comprehensive (losses)igains net of income fax ©95) 039 (0.65) (2.00) (0.78) ) 7. Total comprebensive income for the periods /year (5+6) 36582 30045 29195 961.82 84581 115323 8. Paid-up eqity share capital (face value INR 2/- per equity share) 28108 28097 28070 28108 28070 28071 9. Other eguity for the years - - - - - 1852412 10. Earmings per equity share (face value INR 2~ per equity share) (not anmualised for quarters): (a) Basic 261 214 209 687 604 824 (b) Diluted 261 214 209 686 6.03 322 See accompanying notes to the statement of financial results SIGNED FOR IDENTIFICATION PURPOSES
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Affle 3i Limited (formerly known as “Affle (India) Limited”) Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN: L65990DL1994PLC408172 Notes to the statement of unaudited standalone financial results for the quarter and nine months period ended December 31, 2025 1. This Statement has been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter and other recognised accounting practices and policies to the extent applicable. 2. The above unaudited standalone financial results as reviewed by the Audit Committee and have been approved by the Board of Directors at its meeting held on January 31, 2026. A limited review of the financial results for the quarter and nine months period ended December 31, 2025, has been carried out by the Statutory Auditors. 3. During the earlier years, the Company had completed Qualified Institutional Placement (“QIP”) by issuing 1,153,845 equity shares aggregating to INR 5,906.90 million (net of QIP expenses of INR 93.09 million). As at December 31, 2025 the Company has utilised INR 5,419.20 million towards purposes specified in the placement document and the balance amount of QIP's net proceeds remains invested in fixed and other deposits. 4. During the earlier years, the Company had issued and allotted 69,00,000 equity shares with face value of INR 2 each, at a premium of INR 1,083.54 each aggregating to INR 7,374.28 million (net of issue expenses of INR 115.95 million) on a preferential basis to Gamnat Pte. Ltd. The issue was made in accordance with Chapter V of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 ("SEBI ICDR Regulations"), as amended, the Companies Act, 2013, other applicable laws and other requisite statutory and regulatory approvals. As at December 31, 2025, the Company has utilised INR 2,383.20 million towards purposes specified in the Offer document and the balance amount remains invested in fixed and other deposits. 5. During the previous year, investment in Talent Unlimited Online Services Private Limited (“Bobble™) has been classified as held for sale vide the Board meeting held on May 24, 2024. Further, the Investment Committee in its meeting held on June 16, 2025 decided to continue to classify the investment as held for sale till there is any substantial update on the inspection rights as sought by the Company. The carrying value of the investments held for sale is INR 1,346.32 million for a 24.07% stake, on a fully diluted basis. 6. OnNovember 21,2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on internal management assessment and the best information available, and in line with the Institute of Chartered Accountants of India (ICAI) guidance, the incremental impact of these changes is not material to the financial results of the Company for the quarter and nine months period ended December 31, 2025. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect subsequently on the basis of such developments as needed. 7. The results for the quarter and nine months period ended December 31, 2025 are available on the Bombay Stock Exchange of India Limited website (URL: https:/www.bseindia.com/), the National Stock Exchange of India Limited website (URL: https://www.nseindia.com/) and on the Company’s website (URL: www.affle.com). For and on behalf of the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited”) \¢ ! il O Anuj Khagiha Sohum Date: January 31, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666 SIGNED FOR IDENTIFICATION PURPOSES
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21° Floor, DLF Square Jacaranda Marg, DLF Phase Il Gurugram - 122 002 India T +91 124 4628099 F +91 124 4628001 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Financial Results of Affle 3i Limited (formerly known as “Affle (India) Limited”) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited”) 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of Affle 3i Limited (formerly known as “Affle (India) Limited”) (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 31 December 2025 and the consolidated year to date results for the period 01 April 2025 to 31 December 2025, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding 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. We also performed procedures in accordance with the SEBI Circular CIR/CFD/CMD1/44/2019 dated 29 March 2019 issued by the SEBI under Regulation 33 (8) of the Listing Regulation, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 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 accordance with 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. Chartered Accountants Walker Chandiok & Co LLP is registered vith limited liabilty with identification Offces in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi Kolkata, Mumbai, New Deli, Noida and Pune number AAC-2085 and its registered office at L-41 Connaught Circus, New Delhi, 110001, India
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Financial Results of Affle 3i Limited (formerly known as “Affle (India) Limited”) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (continued) 5. We did not review the interim financial results of 4 subsidiaries included in the Statement, whose interim financial results reflect (before adjustments for consolidation) total revenues of 4,661.86 million and ¥ 13,226.76 million, total net profit after tax of ¥ 449.86 million and ¥ 1,572.30 million, total comprehensive income of ¥ 449.86 million and ¥ 1,572.30 million, for the quarter and year-to-date period ended on 31 December 2025, respectively, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Further, all of these subsidiaries are located outside India, whose interim financial results have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been reviewed by other auditors under generally accepted auditing standards applicable in their respective countries. The Holding Company’s management has converted the financial results of such subsidiaries from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company’s management. Our conclusion, in so far as it relates to the balances and affairs of these subsidiaries is based on the review report of other auditors and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors. 6. The Statement includes the interim financial results of 2 subsidiaries, which have not been reviewed by their auditors, whose interim financial results reflect (before adjustments for consolidation) total revenues of % 23.94 million and ¥ 34.39 million, net profit /(loss) after tax of 0.46 million and (1.30) million, total comprehensive income of Z 0.46 million and Z (1.30) million for the quarter and year-to-date period ended 31 December 2025 respectively. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on such unreviewed interim financial results. According to the information and explanations given to us by the management, these interim financial results are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial results certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 . Digitally signed by Ashish Ashish Gupta Date: 20260131 Gupta 15:33:24 405'30° Ashish Gupta Partner Membership No. 504662 UDIN: 26504662CPRQEF6614 Place: Gurugram Date: 31 January 2026 Chartered Accountants
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Financial Results of Affle 3i Limited (formerly known as “Affle (India) Limited”) pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (continued) Annexure 1 List of entities included in the Statement Affle 3i Limited (formerly known as Affle (India) Limited) (Holding Company) Affle International Pte. Ltd. PT. Affle Indonesia Affle MEAFZ LLC Affle Iberia S.L. (formerly Mediasmart Mobile S.L.) Appnext Pte. Ltd. (amalgamated with Affle International Pte. Ltd with effect from 01 October 2025) Appnext Technologies Ltd. Jampp Ireland Ltd. Atommica LLC Jampp EMEA GmbH (till 10 July 2025) Jampp APAC Pte. Ltd.( till 24 July 2025) Jampp HQ S.A. (formerly Devego S.A.) . Affle (UK) Ltd. (formerly Jampp Ltd). Affle Brazil LTDA (formerly Jampp Veiculacao de Publicidade Limitada) Affle Inc. (earlier known as YouAppi Inc and includes Jampp Inc. merged with Affle Inc.) Affle Israel Ltd. (formerly YouAppi Ltd.) YouAppi GmbH YouAppi Japan Co. Ltd. YouAppi India Private Limited YouAppi Inc. (Korea Branch) Affle 3iL Limited (incorporated on 10 June 2025) Affle (India) Limited Employee Welfare Trust SECPNEDOR3TATIT@M0QODD Chartered Accountants
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Affle 3i Limited (formerly known as "Affle (India) Limited") Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN :L65990DL1994PLC408172 Statement of maudited consolidated financial results for the nine months period ended December 31, 2025 (Amount in INR miillion, unless otherwise stated) Quarter ended Nine months period ended Year ended Particulars December 31, | September 30, | December 31, | December 31, | December31, | March 31, 2028 2025 2024 2025 2024 2025 (Unaudited) | (Unsudited) | (Unaudited) | (Unaudited) | (Unaudited) (Audited) 1. Income Revenue from operations 717474 6.467.18 601672 19,849.32 16,640.57 22663.08 Other income 17531 275 20914 569.76 748.55 93765 Total income 7,350.05 6,689.93 622586 20419.08 17,389.12 23,600.73 2. Expense Taventory and data costs 4,474.06 3,96099 3.630.64 1221552 10,145.20 13,793.14 Employee benefits expense 637.12 63152 57593 187745 1729.42 2312.66 Finance costs 1259 1167 2793 4254 101.46 12591 Depreciation and amortisation expenses 331.94 31885 25761 909.46 70115 966.98 Other expenses 43310 41356 49638 1,267.58 127402 1,725.67 Total expense 538581 533659 4,988.49 16,3125 13,951.25 18.924.36 3, Profic before tax (1-2) 1,461.24 135334 123737 4,106.55 3.437.87 467637 4. Tax expense: Current tex (including earlier year) 26539 27560 261.10 77916 64323 89258 Deforred tax (credit) /charge 261 27.39 2596) 26.00) 6.60 34.90) Total tax expense 268.00 24821 23514 753.16 649.83 857.68 5. Profit for the periods/year G-4) 119324 110543 1,002.33 335337 2,788.04 3818.69 6. Other comprehensive income Xtems that will be reclassified to profit or loss in subsequent years Exchange differences on translating the financial statements of a foreign operation 32842 695.83 25175 1,065.11 32162 36073 Hyperinflation adjustment in opening retained earnings (5.20)| (3.48)| (4.46) (15.04) (28.43)| (33.34) Trems that will not be reclassified 1o profit or loss in subsequent years - Re-measurement (losses) gains on defined benefit plans (1.28) 053 (0.88)| @.69) (1.05) (229) Income tax effect 032 (0.14) 023 067 027 0.58 Other compreheasive gains/ (loss) net of tax 322.26 69274 24664 1,048,058 29241 32518 ] 7. Total comprehensive income for the periods/year (5+6) 1515.50 1,797.87 1,248.57 440142 3,080.45 414387 8. Profit for the periods/year atiributable fo: - Equity holders of the parent 119324 110513 1,00223 3,353.37 2,788.04 381869 9. Other comprehensive income/(loss) for the periodslyear attributable to: - Equity holders of the parent 32226 69274 24664 1,048.05 29241 325.18 10. Total comprehensive income for the periods/year attributable to: - Equity holders of the parent 1,515.50 179787 124887 440142 3,08045 4,143.87 1. Paid-up equity share capital (face value INR 2/- per cquity sharc) 281.08 28097 28070 28108 280.70 2071 12. Other equity for the years - . - - - 29,183.86 13. Eamings per oquity share (face value INR 2/~ per equity share) (a) Basic. 850 788 7.15 2390 19.89 2723 (b) Dillted 849 7.86 7.14 2386 19.36 27.19 See accompanying notes to the statement of financial results SIGNED FOR IDENTIFICATION PURPOSES
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Affle 3i Limited (formerly known as “Affle (India) Limited”) Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN: L65990DL1994PLC408172 Notes to the statement of unaudited consolidated financial results for the quarter and nine months period ended December 31, 2025 1. 5. This Statement has been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafier and other recognised accounting practices and policies to the extent applicable. The above unaudited consolidated financial results as reviewed by the Audit Committee and have been approved by the Board of Directors at its meeting held on January 31,2026. A limited review of the financial results for the quarter and nine months period ended December 31, 2025, has been carried out by the Statutory Auditors. The business activities of the Company and its subsidiaries (together referred to as the "Group") predominantly fall within a single primary business segment viz “consumer platform segment” due to the inter-operability of different platforms. There is no separate reportable business segment. The Group operates in two principal geographical areas, i.c., in India, its home country, and in other countries. The aforesaid is in line with review of operating results by the chief operating decision maker. The consolidated financial results of the Company comprising its subsidiaries (together referred to as “the Group”) includes the results of the following entities: Company Relationship under Ind AS Affle International Pte. Ltd. (“AINT”) Subsidiary with effect from April 01, 2018 PT. Affle Indonesia Subsidiary with effect from July 01, 2018 Affle MEA FZ-LLC (“AMEA”) Subsidiary with effect from April 01, 2019 Affle Tberia S.L. (earlier known as “Mediasmart Mobile S.L.”) Subsidiary with effect from January 22, 2020 Appnext Pte. Ltd. (“Appnext”™) Amalgamated with AINT with effect from October 01, 2025 Appnext Technologies Ltd. Subsidiary with effect from July 19, 2020 Jampp (Ireland) Limited Subsidiary with effect from July 01, 2021 Atommica LLC Subsidiary with effect from July 01, 2021 Jampp EMEA GmbH Liquidated with effect from July 10, 2025 Jampp APAC Pte. Ltd. Liquidated with effect from April 21, 2025 Jampp HQ S.A. (earlier known as Devego S.A.) Subsidiary with effect from July 01, 2021 Affle (UK) Limited (earlier known as “Jampp Ltd”.) Subsidiary with effect from July 01, 2021 Affle Brazil Ltda. (earlier known as “Jampp Veiculacao de Publicidade Limitada”) Subsidiary with effect from July 01, 2021 Affle Inc. (earlier known as “YouAppi Inc”. and includes Jampp Inc. merged with Affle Inc.) Subsidiary with effect from May 01, 2023 Affle Isracl Ltd. (earlier known as “YouAppi Limited”) Subsidiary with effect from May 01, 2023 YouAppi Japan Co. Ltd. Subsidiary with effect from May 01, 2023 YouAppi India Private Limited Subsidiary with effect from May 01, 2023 YouAppi GmbH Subsidiary with effect from May 01, 2023 Affle (India) Limited Employees Welfare Trust Other consolidating entity with effect from October 28,2021 Affle 3iL Limited Subsidiary with effect from June 10, 2025 During the earlier years, the Group had completed Qualified Institutional Placement (“QIP”) by issuing 1,153,845 equity shares aggregating to INR 5,906.90 million (net of QIP expenses of INR 93.09 million). As at December 31, 2025 the Company has utilised INR 5,419.20 million towards purposes specified in the placement document and the balance amount of QIP's net proceeds remains invested in fixed and other deposits. N SIGNED FOR V) IDENTIFICATION )3 PURPOSES
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Affle 3i Limited (formerly known as “Affle (India) Limited”) Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN: L65990DL1994PLC408172 Notes to the statement of unaudited consolidated financial results for thie quarter and nine months period ended December 31, 2025 6. During the earlier year, the Group had issued and allotted 69,00,000 equity shares with face value of INR 2 each, at a premium of INR 1083.54 each aggregating to INR 7,374.28 million (net of issue expenses of INR 115.95 million) on a preferential basis to Gamnat Pte. Ltd. The issue was made in accordance with Chapter V of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 ("SEBI ICDR Regulations"), as amended, the Companies Act, 2013, other applicable laws and other requisite statutory and regulatory approvals. As at December 31, 2025, the Group has utilised INR 2,383.20 million towards purposes specified in the Offer document and the balance amount remains invested in fixed and other deposits. 7. During the previous year, investment in Talent Unlimited Online Services Private Limited (“Bobble”) has been classified as held for sale vide the Board meeting held on May 24, 2024. Further, the Investment Committee in its meeting held on June 16, 2025 decided to continue to classify the investment as held for sale till there is any substantial update on the inspection rights as sought by the Company. The carrying value of the investments held for sale is INR 1,346.32 million for a 24.07% stake, on a fully diluted basis. 8. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on internal management assessment and the best information available, and in line with the Institute of Chartered Accountants of India (ICAI) guidance, the incremental impact of these changes is not material to the financial results of the Company for the quarter and nine months period ended December 31, 2025. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect subsequently on the basis of such developments as needed. 9. The results for the quarter and nine months period ended December 31, 2025 are available on the Bombay Stock Exchange of India Limited website (URL: https:/www.bseindia.com/), the National Stock Exchange of India Limited website (URL: https://www.nseindia.com/) and on the Company’s website (URL: www.affle.com). For and on behalf of the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited”) AnujKhaiina Sohum Date: January 31, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666 SIGNED FOR IDENTIFICATION PURPOSES