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/Q2/2026-27 October 30, 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 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
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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 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 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. ANIDIOES 3 §' (This space has been intentionally left blank.) B j > Vi ) %0 ACKS Chartered Accountants ‘Walker Chandiok & Co LLP is registered with limited ity with dentification Offices n Bengahury, Chandigarh, Chennai, Gurugram, Hydarabad, Kodh, Kolkta, Murmbs, New Dol, Noida and Pure number AAC-2085 and ts registered office st L-41 Connaught Circus, Now Dalhi, 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 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 EDA UDIN: 26504662PKF0ZJ2139 Place: Mumbai Date: 30 October 2026 Chartered Actountants
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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 September 30, 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 outstanding dues of creditors other than micro enterprises and small enterprises 601030 4413.03 (iii) Other financial lizbilities 89.87 117.29 () Provisions 1444 13.96 () Other current liabilities 63.72 9895 (e) Current tax liabilities (net) - 6191 2936 Total curreat liabilities o 633595 4712.89 2 VL Total liabilities (IV+V) W 648137 482970 ‘Total equity and liabilities (I+VI) 30,84331 2536521
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Affle 3i Limited (formerly known as "Affle (Indis) Limited") Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Rhawan, New Dell116016 CIN: L6S990DL1994PLC408172 ‘Unaudited standalone statement of cash flows for the half year ended September 30, 2026 (Amount in INR million, unless ofhierwise stated) Half year ended Particals ‘September 30, | September 30, 206 2028 (Unandited) | (Unsadited) A Cush flow from operating activities Profit before tax 126172 80143 Adjustments for Depreciation and smortsation expense: 4530 3937 Interest on lease lisbilities 0.88 135 Impairment alowance of trade receivables and contract ssscts 62 5057 Liabiltes written back @s7) .on) Loss on disposal of property, plant and equipment (net) - 016 Interest income @2244) 9270 Interest expense: 218 0.56 Unrealised foreign exchange gain ©54) (@156) Advances witten off 033 - ‘Share based payments 1465 2129 Gain on ovemight fund) securities 7730) (103.69) Operating profit before working capital changes 91623 59571 Change in working capital: Contract assets. (419385) (51.99) ‘Trade receivables (1,248.20) @2991)| Financial assets @74) 1261 Otter current assets @1273) a77.08)| ‘Contract lsbilties (2.46)| (108.33)| Trade payables 161430 857,03 Other financial lisblities @7.42) 7297 Other current labilties (3523 ©727) Provisions (.16) (104) Net cash generated from operations 8174 276 Dircct taxes paid (net of refunds) (@5157) @11.49) Net cash generated from operating activities (A) 33017 50127 B Cash flow from investing activities: ) Purchase of property, plant and equipment, other intangible assets including intangible assets (72.84) (57.68)] ‘under development Proceeds from sale of praperty, plant and equipment 003 0.14 Investments in bank deposits (1.061.06) .853.77)] Redemption of bank deposits 3306.11 684642 Investments made during the period - (505.00)| Interest received 2180 15934 Loan received back from related party - 216 Gain on overnight fund 154.96 10368 Net cash generated from / (used ) lnvesting actvities (B) 2,549.00 130470 € Cash flow from financing activifies: Interest paid 029)] - Payment of interest portion on lease labilities (©38) 33)| Payment of principal portion of ease libilities (8.59) ®07) Proceeds (rom issue of share capital (net of expenses) 278994 - Proceeds from issuc of share capital under ESOP scheme (nef) 5999 14241 Net cash generated from financing activities (C) 284017 13299 Net change in cash and cash equivalent (A+B+C) 57934 (67045)| [Effect of exchange differcnce on cash and cash equivalents held in forcign currency 217 (7.08)| Cash and cash equivalents as ot the beginning of the year 387635 415148 Cash and cash equivalents 25 at the end of the year 9,59836 347395 Components of cash and cash equivalents: Balance with banks - On current account 67128 28667 Cash in hand 008 008 Deposits with original matarity for less than three months 8927.00 318720 Total cash and cash equivalents 2 9,598.36 347395
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Affle 3i Limited (formeriy known as "Affle (India) Limited" ) Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN : L65990DLI1994PLC408172 Statement of unaudited standalone finaneial results for the quarter and half year ended September 30, 2026 ’ (Amount in INR million, unless otherwise stated) Quarter ended Half year ended Vear ended e September 30, [ June30, | September30, | September 30, | September 30, | March 31, 202 2026 205 2026 2028 2026 (Unsudited) | (Unandited) | (Unavdited) | (Unavdited) | (Unandited) | (Audited) 1. Tncome Reveaue from operations 264395 239605 2,198.30 504000 418736 854425 Other income 18872 19571 18367 38443 33757 69524 Total income 283267 259176 2,381.97 542443 452543 533949 2. Expense Inventory and data costs L7741 1620.14 1.517.46 333155 284879 577505 Employee benefits expense 11939 149.67 15294 26906 30743 62159 Finance costs 271 139 023 410 255 803 Depreciation and amortisation expenses 2611 19.19 1868 45.30 3937 8026 Other expenses 273.60 253,10 289,83 52670 525386 1,056.12 Total 213922 2,043.49 197914 &182.71 372450 7,541.05 3. Profit before tax (1-2) 693.45 337 08 124172 0143 179844 4. Tax expense: ‘Current tax (including earler years) 159.99 12245 11021 8244 20968 4204 Deferred tax charge flcredit) 1701 17.44 (7.49) 3445 31) 2721 [Total tax expense 177.00 139.89 0277 31689 20437 45925 S Profit for the periods /year (3-4) 51645 #0338 300,06 52483 597.06 1339.19 6. Other comprehensive income Items that will not be reclassified to profit or loss in subsequent years Re-measurement (losses)/ gains on defined benefit plans 155) .00 053 (@55) 4 (141) Income tax effect 039 025 (0.14) 064 035 035 Other comprehensive (losses) / gains net of income tax (1.16) ©.75) 039 (1.91) 1.06) (1.96) 7. Total comprehensive income for the periods /year (5+6) 51525 W76 30045 92292 59600 133813 8. Paid-up equity share capital (face vahue INR 2 per equity share) 28138 28124 28097 28138 28097 28120 9. Other equity for the years - - B - 2025431 10. Eamings per equity share (face value INR 2/ per equity share) (not annualised for quarters): (@) Basic 367 290 214 638 426 953 (b) Diluted 361 290 213 647 425 952 See accompanying notes to the statement of financial results SIGNED FOR PURPOSES ONLY
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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 half year ended September 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 October 30, 2026. A limited review of the unaudited standalone financial results for the quarter and half year ended September 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 September 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 September 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 (‘CIRP") 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 had filed an appeal with the Hon’ble Supreme Court of India against the order of the Delhi bench of Hon’ble National Company Law Appellate Tribunal. Hon’ble Supreme Court of India basis hearing held on October 16, 2026, had granted stay on the CIRP proceedings. Further, Company has also submitted demand draft of INR 57.66 million with Supreme Court of India to pay the financial creditor. The next hearing is scheduled on November 25, 2026. 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. SIGNED FOR SESTEEN IDENTIFICATION (3 \
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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 half year ended September 30, 2026 (continued) Consequently, on August 14, 2026, the Company has allotted 34,964 equity shares of face value of INR 2 each to Affle Holdings Pte. Ltd. Subsequent to the quarter end, the Company has further allotted 2,981,479 equity shares of face value of INR 2 each to Affle Holdings Pte. Ltd., upon receipt of the balance 75% of the amount and the warrant conversion request. Out of the 2,981,479 equity shares allotted, 1,704,324 were allotted on October 19, 2026 and 1,277,155 were allotted on October 21, 2026. 7. The results for the quarter and half year ended September 30, 2026 are available on the Bombay Stock Exchange of India Limited website (URL: htips://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) Lil;iled”) Anuj Khanna Sohum Date: October 30, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666 SIGNED FOR IDENTIFICATION PURPOSES ONLY
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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 4628089 F +91 124 4628001 Independent Auditor’s Review Report on Consolidated 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) 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 "Affie (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 September 2026 and the consolidated year to date results for the period 01 April 2026 to 30 September 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 pracedures performed as stated in paragraph 3 above and upon consideration of the review reparts of the other auditors referred to in paragraph 6 below, 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. & &/ Walker Chundio & Co LLP s egitored NGRS withimited ity win denticaton number AAC-2085 and it registered office at L-41 Connaught Circus, New Dehi, 110001, India Chartored Accountants Oficesin Bongalru, Chandigah, Chenna, Gurugram, Hyderabad, Kochi, Kokat, Mumba, New Do, Nida and Puns.
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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 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 Hon'ble Supreme Court of India 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 reflects (before adjustments for consolidation) total assets of Z 35,045.23 million as at 30 September 2026, and total revenues of ¥ 9,809.57 million and ¥ 4,914.39 million, total net profit after tax of ¥ 1,107.97 million and ¥ 637.94 million, total comprehensive income of ¥ 1,107.97 million and ¥ 637.94 million, for the quarter and year to date period ended 30 September 2026, respectively, and cash flows (net) of ¥ (426.42) million for the period ended 30 September 2026, 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. 7. The Statement includes the interim financial results of 3 subsidiaries, which has not been reviewed by their auditors, whose interim financial results reflect (before adjustments for consolidation) total assets ©of ¥ 157.24 million as at 30 September 2026, and total revenues of Z 66.48 million and 31.40 million, net profit / (loss) after tax of ¥ 0.32 million and ¥ (0.70) million, total comprehensive income of % 0.32 million and ¥ (0.70) million for the quarter and year-to-date period ended 30 September 2026 respectively, and cash flows of Z 1.45 million for the period ended 30 September 2026 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. 1 Our conclusion is not modified in respect of this matter with respect to our relfiance on the financial results certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Ashish ~ gemwemeer (GEGG, Gupta e (gc)% Ashish Gupta \ /&) Partner %"3;, 53 Membership No. 504662 RS UDIN: 26504662XBMBWQ5412 Place: Mumbai Date: 30 October 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 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 (liquidated with effect from 13 March 2026) 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.) Affie (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 Affle (India) Limited Employee Welfare Trust Affle 3iL Limited (incorporated on 10 June 2025) Affle Technologies FZ LLC (incorporated on 23 June 2026) ~eraPpos3I—mAT-S@~papow DO G ’Qfit} Chartered Accountants.
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Afile 31 Limited (formerly known 25 "Affle (Indis) Limited") Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN :L65990DL1994PLC408172 Statement of unandited consolidated financial results for the quarter and half year ended September 30, 2026 (Amount in INR million, unless otherwise atated) Quarter ended Halfy ear ended Year ended Particadars September 30, | June30, | September 30, | September 30, | September 30, | March31, 2026 2026 2025 2026 205 2026 (Unaudited) | (Unavdited) | (Unavdifed) | (Unsndited) | (Unaudited) | (Audited) 1. Tncome Reveaus from operations 7835.93 747164 646718 15.307.57 12,674.58 27,093.09 Other income_ 20047 25041 22275 450.88 394.45 782,49 “Total income 803640 7,722.05 6.689.93 15758.45 15,069.03 7,875.58 2. Expense Inventory and data costs 489628 472215 396099 774146 16.798.18 Employee benefits cxpense 66270 65640 63152 124033 251220 Finance costs 823 672 1167 2995 5262 Depreciation and amortisation expenses 412,14 34206 31885 571.52 1,243.76 Other expenses 462,50 416.85 413.56 834.48 1,682.15 Total ex cA1.85 614418 533659 10423.74 22,2881 3. Profit before tax (1-7) 159455 157787 13534 2,64529 558667 4. Tax expense: Current . (including earlier years) 70 me 27560 5132 51377 104765 Deferred tax charge/ (credif) 2296 2286 (27.39] 4582 (28.61)] (949) [Total tax expense 29666 93,48 24831 5014 48516 13836 5. Profit for the periods/year 34 129789 128439 1,10513 258238 216013 43851 6. Other comprehensive income Items that will be reclassified (o profit or loss in subsequent years Exchange differences on translating the inancial tatements of a foreign operation 361.33 (56.89) 60583 30444 73669 215260 Hyperinflation adjustment in opening retained earnings @s7) arrm)| (348) (16.64) ©39) (35.05) Ttems that will not be reclassified to profit or loss in subsequent periods/year Re-measurcment (losses)/ gains on defined benefit plans (1.53) (190) 053 @59) .4 (4) Income tax effect 039 035 (0.14) 064 035 035 Other comprebensive gains/(losses) net of xx 35530 (6241) 9274 28589 72679 211649 7. Total comprebeasive income for fhe periods/year (576) 1683.15 121458 1,797.87 2.868.17 233892 6665.00 8. Profit for the periods/year attributable to: - Equity holders of the pareat 129789 128439 110513 258228 216013 454851 9. Ottier comprehensive income/(loss) for the periods/year attributable to: ~ Equity holders of the parcnt 35530 (69.41) 692.74 28589 72579 211649 10. Total compreheasive income for the periods/year attributable to: - Equity holders of the parent 1,653.19 121498 1.797.87 286817 288592 6,665.00 11. Paidhup equity share capital (faoe value INR 2/~ per equity share) 28138 28124 28097 28138 28097 28120 12. Other equity for the years - - - - - 36.240.93 13. Eammings per equity share (foce value INR 2/~ per equity share) () Basic 923 913 788 1836 1540 3238 (b) Diluted 9.08 913 786 1807 1537 3232 See accompanying notes to the statement of financial results SIGNED FOR 2 1 > IDENTIFICATION PURPOSES ONLY
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Affle 3i Limited (formerty known a3 " Affle (Indis) Limited") Regd. Office: A47 Lower Groand Floor, Hauz Khas, Off Amar Bhawan, New Delhi-110016 CIN : L6S990DL1994PLCA408172 Unaudited comsolidated balance sheet a3 at September 30, 2026 (Amount in INR million, unless otherwise stated) at ‘September March 31, Particalars il ) (Unandited) (Audired) ASSETS 1. Non-current assets (a) Property, plant and equipment 4042 3826 (b) Right-ofuse assets 3286 3350 (5) Goodwill 1131559 112388 () Other intangible assets 394993 274408 (c) Intangibe assets under development 55494 130663 (D) Financial assets @ Investments 116101 113867 i) Other financisl assets 31 102053 (8) Deferred tax assets (net) 10.16 156.14 (8) Income tax assets (net) 22345 188.98 ) Other non current assets 5988 68.02 Total non-current assets 1751135 1731869 TL. Current assets (8) Contract assets (net) 3,156.36 324076 (b) Financial assets () Trade receivables (net) 450375 3856.13 (i) Cash and cash equivalents 17,5431 12.07435 (il Bank balanoes other than cash and cash equivalents sbove, 110522 86633 (iv) Loans 5329 5191 ) Other financisl asscts 202081 344618 (<) Other current assets 232509 151425 30,708.83 2504991 () Tnvestments held for sale 134632 134632 Total current assets 32,085.15 2639623 Total assets () 49,566.50 421492 EQUITY AND LIABILITIES L EQUITY (a) Eaquity share capital (A) 28138 2120 ©) Other equity 20,694.01 181713 (718.23) (7823) 14,936.66 1475436 (244.10)) (74.10)| 31005 26961 3,656.08 335166 273795 - Total other equity (B) 201242 3624093 Total equity (A+B) 4229380 3651213 LIABILITIES IV, Non-current lisbilities (@) Financial Tiablities () Borrowings 1653 19.18 i) Lease liablities 484 745 (it Other financisl fisbilities 161.23 16987 (b) Provisions 923 4538 (c) Deferred tax iabiltes (net) 13351 10431 Total nen-current iabilities 36334 34615 V. Current liabilities (@) Contractlibiliies LT3 3219 (®) Financiol lisbilties @ Borrowings 551 979 (i) Lease liabilties 2569 2167 il Trade payables - total outstanding dues of micro enterprises and stmall enterprises 7457 1849 - total outstanding dues of ceditors other than micro enterprises and small enterprises 572120 591701 (iv) Other financial liabilities 39927 60098 (©) Provisions $7.08 8407 () Other current liabilities 20941 207.08 ©) Current tax liabilties (net) 26890 36532 Total current iabilities 690936 734660 VL Total liabilities (IV+V) 727270 769279 Total equity and liabilities (V) 4956650 421492 SIGNED FOR IDENTIFICATION PURPOSES ONLY
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Affle 31 Limited (formeriy known s "Affle (India) Limited") Regd. Office: A47 Lower Ground Floor, Hauz Khas, Off Amar Bhawan, New Delbi-110016 CIN : L65990DL1994PLC408172 Unaudited consolidated statement of cash flows for the half year ended September 30, 2026 (Amount in INR million, unless otherwise stated) Half year ended et e (Unaudited) (Unsudited) A Cash flow from operating activities Profit before tax 31ma 264529 Adjustments for : Depreciation and amortisation expense 75420 s11.52 Interest on lease lisbilities 119 167 Impairment allowanc of trade receivables and contracts assets 4124 6432 Lisbiltes writen back @) (342) Loss on disposal of property, plant and equipment (net) 0.04 (0.06) Interest income (268.14)) (230.04)| Interest expense 301 19.50 Unrealised foreign exchange loss/ (gains) (24.0) 140.50 Advances written off 033 - Share based payments 3099 6850 Gain on overnight fund/securities a77.30) (103.68) Operating profit before working eapital changes 3853128 3.180.10 Change in warking capital: Contract assets 8440 (337.69)| ‘Trade receivables (688.86)) (611.43)) Financial assets. (96.90)| 3029 Other assets. (358.92)] (215.40)} Trade paysbles (135.60) 25533 Other financial libilities (70382) 4446 ‘Other Tabilties 233 @530 Provisions 231 13.34 Net cash generated from operations 235143 2,216.82 Direct taxes paid (act of refunds) (©7567)| (384.98) Net cash generated from operating activities (A) 167576 183184 B Cash flow from investing activities: Purchase of property, plant and equipment. other intangible assets inchuding intangible assets (1,191.58)| (1,010.15)) under development Acquisition of a subsidiary/business, net of cash scquired (584.15)| ©s.6) Acquisition of non controlling inerest - 256 Investments in bank deposits (1,061.06) 222235) ‘Redemption of bank deposits 3,306.11 1,215.00 Investments made during the period - (505.01)| Interest received. 29251 1043 ‘Gain on overnight fund 154.96 103.68 Net cash generated from / (used in) inveating activities (B) 916.79 (2,401.48)) € Cash flow from financing activities: Interest paid (0.17)| 197 Proceds from borrowings - 1747 Repayment of borrowings (96.93)) (438.30)| Payment of interest portion on lease lisbilities (L.19) .67) Payment of principal portion of lease liabilities (1692) s.78) Proceeds from issue of share warrants. 278994 - Proceeds from issue of share capital under ESOP scheme (nct) 5999 14241 Net cash generated from / (used in) financing activities (C) 27472 @%3.90) Net change in cash and cash equivalent (A+B+C) 532121 (®63.50) Effect of exchinge differeace on cash and cash equivalents held in foreign currency 14269 20873 Cash and cash equivalents as at the beginning of the year 12,07435 10,474.81 Cash and cash equivalient as at the end of the year 175431 982000 Components of cash and cash equivalents: Balance with banks = On current account 3.867.87 3,150.00 Cash inhand 010 009 | Deposits ith original maturity for less than theee months 13,67634 666991 Total cash and eash equivalents 17,5431 982000
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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 half year ended September 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 October 30, 2026. A limited review of the unaudited consolidated financial results for the quarter and half year ended September 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 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”) Afile Inc. (earlier known as “YouAppi Inc”. and | Subsidiary with effect from May 01, 2023 includes Jampp Inc. merged with Affle Inc.) Affle Isracl 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 September 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. SIGNED FOR 7 IDENTIFICATION PURPOSES ONLY %
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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 half year ended September 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 September 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 (‘CIRP’) 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 had filed an appeal with the Hon’ble Supreme Court of India against the order of the Delhi bench of Hon’ble National Company Law Appellate Tribunal. Hon’ble Supreme Court of India basis hearing held on October 16, 2026, had granted stay on the CIRP proceedings. Further, Company has also submitted demand draft of INR 57.66 million with Supreme Court of India to pay the financial creditor. The next hearing is scheduled on November 25, 2026. 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. On June 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 451.05 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. 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. Consequently, on August 14, 2026, the Company has allotted 34,964 equity shares of face value of INR 2 each to Affle Holdings Pte. Ltd. Subsequent to the quarter end, the Company has further allotted 2,981,479 equity shares of face value of INR 2 each to Affle Holdings Pte. Ltd., upon receipt of balance 75% of the amount and the warrant conversion request. Out of the 2,981,479 equity shares allotted, 1,704,324 were allotted on October 19, 2026 and 1,277,155 were allotted on October 21, 2026. SIGNED FOR IDENTIFICATION PURPOSES ONLY
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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 half year ended September 30, 2026 (continued) 10. The results for the quarter and half year ended September 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”) knwj Khanna Sohum Date: October 30, 2026 Chairperson, Managing Director & Chief Executive Officer Place: Singapore DIN: 01363666