Interim report
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AFFLE / SE / BMO / Q1 / 2026-27 To affle August 8 , 2026 BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai 400 001 National Stock Exchange of India Ltd Exchange Plaza , 5th Floor , Plot No. C - I , G Block , Bandra Kurla Complex , Bandra ( East ) , Mumbai - 400 051 Scrip Code : 542752 Symbol : AFFLE Re : Outcome of the Board Meeting held on August 8 , 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 August 8 , 2026 , which commenced at 1:30 p.m. ( IST ) and concluded at 03:50 p.m. ( IST ) . The meeting inter alia transacted the following business : • Approval of unaudited Standalone and Consolidated Financial Results of the Company for the first quarter ended June 30 , 2026 . 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 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
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Walker Chandiok & CoLLP Walker Chandiok & Co LLP 21% Fioar, DLF Square Jacaranda Marg, DLF Phase I Gurugram - 122 002 India T +91 124 4628009 F +91 124 4628001 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results 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 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 30 June 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 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. Chartored Accountants Walker Chandiok & Co LLP is registered with fimited liabity with identification Offices in Bengalury, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Deki, Noida and Pune number AAC-2085 and Its registered office at L-41 Connaught Circus, New Delhl, 110001, India.
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Standalone Unaudited Quarterly 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 resuits 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 the Delhi Bench of Hon'ble National Company Law Appellate Tribunal ("NCLAT") 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: @0 1076N/N500013 N\ NpRES > el JKshish Gupta Partner N Membership No.: 504662 UDIN: 26504662NGJWJO5379 - Place: Gurugram Date: 08 August 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 N : L65990DL1994PLC408172 Statement of unaudited standalone financial results for the quarter ended June 30, 2026 (Amount in INR million, unless otherwise stated) Quarter ended Year ended Pparticulars June 30, March 31, June 30, March 31, 2026 2026 2025 2026 (Unaudited) | (vefernote7) | (Unaudited) (Audited) 1. Income Revenue from operations 2,396.05 2,19437 1,989.56 8,644.25 Other income 195.71 196.71 153.90 695.24 Total income 2,591.76 2,391.08 2,143.46 9,339.49 2. Expense Tnventory and data costs 1,620.14 1,445.16 1,331.33 5.775.05 Employee benefits expense 149.67 145.89 154.49 621.59 Finance costs 1.39 330 232 8.03 Depreciation and amortisation expenses 19.19 19.81 20.69 80.26 Other expenses 253.10 271.61 236.03 1,056.12 Total expenses 2,043.49 1,885.77 1,744.86 7,541.05 3. Profit before tax (1-2) 548.27 50531 398.60 1,798.44 4. Tax expense: Current tax (including earlier years) 12245 105.28 99.47 432.04 Deferred tax charge 17.44 24.67 213 27.21 Total tax expense 139.89 129.95 101.60 459.25 5. Profit for the periods / year (3-4) 408.38 37536 297.00 1,339.19 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 (1.00) 127 (1.94) (1.41), Income tax effect 025 (0.32) 0.49 035 Other comprehensive (losses) / gains net of income tax (0.75) 095 (1.45) (1.06), 7. Total comprehensive income for the periods / year (5+6) 407.63 37631 295.55 1,338.13 8. Paid-up equity share capital (face value INR 2/- per equity share) 281.24 281.20 280.86 281.20 9. Other equity for the years - - - 20.254.31 10. Earnings per equity share (face value INR 2/- per equity share) (not annualised for quarters): (a) Basic 2.90 267 2. 9.53 (b) Diluted 2.87 267 2. 9.52 See accompanying notes to the statement of financial results
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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 ended June 30, 2026 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. 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 August 08, 2026. A limited review of the unaudited standalone financial results for the quarter ended June 30, 2026, has been carried out by the Statutory Auditors. 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 June 30, 2026 the Company has utilised INR 5,653.04 million towards purposes specified in the placement document and the balance amount of QIP's net proceeds remains invested in fixed and other deposits. 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 June 30, 2026, the Company has utilised INR 2,383.19 million towards purposes specified in the Offer document, as amended, and the balance amount remains invested in fixed and other deposits. On June 12, 2026, the Delhi Bench of Hon’ble National Company Law Tribunal admitted the insolvency petition and commenced corporate insolvency resolution process against one of the investee company, Talent Unlimited Online Services Private Limited (“Bobble™), on account of default in repayment of debt and servicing of interest. The investment in Bobble continues to be classified as held for sale. The carrying value of the investments held for sale is INR 1,358.28 million for a 24.07% stake, on a fully diluted basis, which is lower to the fair value less cost to sell. The Company has filed an appeal against the said order before the Delhi bench of Hon’ble National Company Law Appellate Tribunal, which is yet to be listed for hearing. The Company has been legally advised on the merits of appeal given the history of dispute with Bobble. Therefore, impact, if any, to the carrying value of the investment will be more reasonably determined based on the outcome of the appeal and the consequent steps the Company takes following the aforementioned legal determination. On June 12, 2026, the Company have received in-principle approval from stock exchanges for allotment of 7,400,000 convertible warrants of face value of INR 2 each at a price of INR 1,487 (“warrant issue price”) including a premium of INR 1,485 per warrant, on receipt of INR 2,750.95 million (i.e. 25% of the total issue price), to Affle Holdings Pte. Ltd., with an option to convert such warrants, in one or more tranches, at any time, within 18 months from the date of allotment of such warrants, as per terms of the provisions of SEBI ICDR Regulations. Further, the Company shall allot fully paid-up equity shares of face value of INR 2 each, of the Company, against each warrant, on receipt of balance 75% of the warrant issue price. The figures of the quarter ended March 31, 2026 are the balancing figure between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of year ended March 31, 2026.
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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 N: L65990DL1994PLC408172 Notes to the statement of unaudited standalone financial results for the quarter ended June 30, 2026 (continued) 8. The results for the quarter ended June 30, 2026 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: hitps:/www.nseindia.com/) and on the Company’s website (URL: https://affle.com/). For and on behalf of the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited™) Anuj Khanna Sohum Date: August 08, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666
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Walker Chandiok & CoLLP 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 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 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 30 June 2026, 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 circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, 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 Offces in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Koch, Kolkata, Mumbai, New Delhi Noida and Pune /' Walker Chandiok & Co LLP is registered with limited liabiity with identification number AAC-2085 and fs registered office at L-41 Connaught Circus, New Delhi, 110001, India.
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Walker Chandiok & CoLLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly 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 7 to the accompanying consolidated 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 the Delhi Bench of Hon’ble National Company Law Appellate Tribunal ("NCLAT") challenging the initiation of such insolvency proceedings. Our conclusion is not modified in respect of this matter. 6. We did not review the interim financial results of 3 subsidiaries included in the Statement, whose interim financial results reflect total revenues of 4,895.17 million, total net profit after tax of ¥ 470.04 million, total comprehensive income of Z 470.04 million, for the quarter ended on 30 June 2026, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have been fumnished 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 onthe 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. 7. The Statement includes the interim financial results of 3 subsidiaries, which has not been reviewed by their auditors, whose interim financial results reflect total revenues of Z 35.08 million, net profit after tax of 1.02 million, total comprehensive income of Z 1.02 million for the quarter ended 30 June 2026 respectively, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, are 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 statements/ information/ results certified by the Board of Directors. For Walker Chandiok & CoLLP Chartered Accountants” Firm Registration No;001076N/N500013 2\ -VAN“\J\N,T‘?” ’Kshish Gupta Partner AN Membership No. 504662 UDIN: 26504662DF YBQR5089 Place: Gurugram Date: 08 August 2026 Chartered Accountants.
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Walker Chandiok & Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company 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 a. Affle 3i Limited (formerly known as Affle (India) Limited) (Holding Company) Subsidiaries - Affle International Pte. Ltd. PT. Affle Indonesia Affle MEAFZ LLC Affle Iberia S.L. (formerly Mediasmart Mobile S.L.) Appnext Technologies Ltd. Jampp Ireland Ltd. Atommica LLC Jampp EMEA GmbH (liquidated with effect from 10 July 2025) Jampp APAC Pte. Ltd (liquidated with effect from 21 April 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 (India) Limited Employee Welfare Trust Affle 3iL Limited (incorporated on 10 June 2025) Affle Technologies FZ LLC (incorporated on 23 June 2026) ErwmEPOI3ITAT T S@TAAOTY Chartered Accountants
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Affle 3i Limited (formerly known as " Affle (India) Limited") Regd. Office: A47 Lower Ground Flo CIN :L65990DL1994PLC408172 Statement of unaudited consolidated financial results for the quarter ended June 30,2026 , Hauz Khas, Off Amar Bhawan, New Delhi-110016 (Amount in INR million, unless otherwise stated) Quarter ended Year ended Pparticulars June 30, March 31, June 30, March 31, 2026 2026 2025 2026 (Unaudited) | (refer note 10) | _(Unaudited) (Audited) 1.Income Revenue from operations 747164 724377 620740 27,093.09 Other income 25041 212.73 171.70 782.49 Total income 7,722.05 7,456.50 637910 278 2. Expense Tnventory and data costs 472215 4,582.66 3,78047 16,798.18 Employee benefits expense 656.40 634.75 608.81 251220 Finance costs 672 10.08 1828 5262 Depreciation and amortisation expenses 342.06 33430 258.67 124376 Other expenses 41685 41457 42092 1,682.15 Total expense 614418 597636 22,8891 3. Profit before tax (1-2) 157787 1480.14 86.67 4.Tax expense: Current tax (including earlier years) 27062 26849 1,047.65 Deferred tax charge/ (credit) 2286 16.51 9.49) Total tax expense 29348 285.00 1,038.16 5. Profit for the periods/year (3-4) 128439 119514 1,055.00 4,54851 6. Other comprehensive income Items that will be reclassified to profit or loss in subsequent years Exchange differences on translating the financial statements of a foreign operation (56.89), 1,087.49 4086 2,152.60 Hyperinflation adjustment in opening retained earnings a1.77) (20.01)| (636) (35.05)| Items that will not be reclassified to profit or loss in subsequent periods/year Re-measurement (losses)/ gains on defined benefit plans (1.00) 128 (1.94) 41 Income tax effect 025 032) 049 035 Other comprehensive gains net of tax (69.41) 1,068.44 33.05 211649 7. Total comprehensive income for the periods/year (5+6) 121498 2,263.58 1,088.05 6,665.00 8. Profit for the periods/year attributable to: - Equity holders of the parent 1,284.39 1,195.14 1,055.00 4,548.51 9. Other comprehensive income for the periods/year attributable to: - Equity holders of the parent (69.41) 1,068.44 33.05 211649 10. Total comprehensive income for the periods/year attributable to: - Equity holders of the parent 1214.98 2263.58 1,088.05 6,665.00 11. Paid-up equity share capital (face valie INR 2/- per equity share) 28124 281.20 280.86 281.20 12. Other equity for the years - - 3624093 13. Eamings per equity share (face value INR 2/- per equity share) () Basic 9.13 851 752 3238 (b) Diluted 9.02 849 750 3232 See accompanying notes to the statement of financial results
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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 ended June 30, 2026 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 consolidated financial results as reviewed by the Audit Committee and have been approved by the Board of Directors at its meeting held on August 08, 2026. A limited review of the unaudited consolidated financial results for the quarter ended June 30, 2026, has been carried out by the Statutory Auditors. 3. 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.e., 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. 4. 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 Subsidiary with effect from April 01, 2019 Affle Iberia S.L. Subsidiary with effect from January 22, 2020 Appnext Pte. Ltd. ‘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 Liquidated with effect from March 13, 2026 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. Subsidiary with effect from July 01, 2021 Affle (UK) Limited (earlier known as “Jampp | Subsidiary with effect from July 01, 2021 Ltd”) Affle Brazil Ltda. (earlier known as “Jampp | Subsidiary with effect from July 01, 2021 Veiculacao de Publicidade Limitada™) Affle Inc. (earlier known as “YouAppi Inc”. and | Subsidiary with effect from May 01, 2023 includes Jampp Inc. merged with Affle Inc.) Affle Israel Ltd. (earlier known as “YouAppi | Subsidiary with effect from May 01, 2023 Limited”) 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 Affle Technologies FZ-LLC Subsidiary with effect from June 23, 2026 5. 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 June 30 2026 the Company has utilised INR 5,653.04 million towards purposes specified in the placement document and the balance amount of QIP's net proceeds remains invested in fixed and other deposits.
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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 ended June 30, 2026 (continued) 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 June 30, 2026, the Group has utilised INR 2,383.19 million towards purposes specified in the Offer document, as amended, and the balance amount remains invested in fixed and other deposits. 7. On June 12, 2026, the Delhi Bench of Hon’ble National Company Law Tribunal admitted the insolvency petition and commenced corporate insolvency resolution process against one of the investee company, Talent Unlimited Online Services Private Limited (“Bobble”), on account of default in repayment of debt and servicing of interest. The investment in Bobble continues to be classified as held for sale. The carrying value of the investments held for sale is INR 1,358.28 million for a 24.07% stake, on a fully diluted basis, which is lower to the fair value less cost to sell. The Company has filed an appeal against the said order before the Delhi bench of Hon’ble National Company Law Appellate Tribunal, which is yet to be listed for hearing. The Company has been legally advised on the merits of appeal given the history of dispute with Bobble. Therefore, impact, if any, to the carrying value of the investment will be more reasonably determined based on the outcome of the appeal and the consequent steps the Company takes following the aforementioned legal determination. 8. OnJune 11, 2026, Affle MEA FZ LLC had entered into an Asset Purchase Agreement (“APA”) to acquire the business of AdColony, from Digital Turbine, Inc. for a consideration of USD 4.70 million (approximately INR 444.10 million). The conditions precedents as per APA are yet to be completed. Accordingly, Group will do the acquisition accounting once those conditions are complete. 9. OnJune 12, 2026, the Company have received in-principle approval from stock exchanges for allotment of 7,400,000 convertible warrants of face value of INR 2 each at a price of INR 1,487 (“warrant issue price”) including a premium of INR 1,485 per warrant, on receipt of INR 2,750.95 million (i.e. 25% of the total issue price) to Affle Holdings Pte. Ltd. with an option to convert such warrants, in one or more tranches, at any time, within 18 months from the date of allotment of such warrants, as per terms of the provisions of SEBI ICDR Regulations. Further, the Company shall allot fully paid-up equity shares of face value of INR 2 each, of the Company, against each warrant, on receipt of balance 75% of the warrant issue price. 10. The figures of the quarter ended March 31, 2026 are the balancing figure between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of year ended March 31, 2026. 11. The results for the quarter ended June 30, 2026 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: https://affle.com/). For and on behalf of the Board of Directors of Affle 3i Limited (formerly known as “Affle (India) Limited™) Anuj Khanna Sohum Date: August 08, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666