Interim report
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ONE MOBIKWIK SYSTEMS LIMITED Registered Office: Unit No. 102, 1st Floor, Block-B, Pegasus One, Golf Course Road, Sector-53, Gurugram, Haryana-122003, India. Ph: +91 (124) 490-3344 | CIN: L64201HR2008PLC053766 | www.mobikwik.com | cs@mobikwik.com Date: August 03, 2026 To, National Stock Exchange of India Limited Exchange Plaza, C-1, Block G Bandra Kurla Complex Bandra (E), Mumbai – 400 051 BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai – 400 001 Symbol: MOBIKWIK Scrip Code: 544305 Sub: Outcome of Board Meeting held on August 03, 2026 Dear Sir/Madam, Pursuant to Regulation 30, 33 and other applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e. Monday, August 03, 2026 , which commenced at 09:20 a.m. (IST) and concluded at 11:00 a.m. (IST) , has inter-alia considered and approved the unaudited financial results (standalone and consolidated) of the Company for the quarter ended June 30, 202 6 (“Financial Results”) and noted the Limited Review Report issued by the Statutory Auditor on Financial Results . Financial results along with the limited review report are enclosed herewith as Annexure-A. The aforesaid information will also be hosted on the Company's website at https://www.mobikwik.com/ir/stock-exchange-submission/FY2026-27. We request you to take the above on record. Thanking you, For One MobiKwik Systems Limited Ankita Sharma Company Secretary and Compliance Officer Membership No.: A37518 Encl: A/a
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BS Rand Co Chartered Accountants Building No. 10, 12th Floor, Tower-C DLF Cyber City, Phase - II Gurugram - 122 002, India Tel: +91 124 719 1000 Fax: +91 124 235 8613 Limited Review Report on unaudited consolidated financial results of ONE MOBIKWIK SYSTEMS LIMITED for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of ONE MOBIKWIK SYSTEMS LIMITED 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of ONE MOBIKWIK SYSTEMS LIMITED (hereinafter referred to as "the Parent"), and its subsidiaries (the Parent and its subsidiaries together referred to as ·the Group") for the quarter ended 30 June 2026 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securri.ies and Exchange Board of India (Usting Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's management and approved by the Parent'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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a condusion 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 infonnation 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 Standards on Auditing 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 Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities mentioned in Annexure I to the Statement. 5. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 6. 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disdosed the information required to be disclosed in terms of Regulation 33 of the Usting Regulations. including the manner in which it is to be disclosed. or that it contains any material misstatement i=>nnooal Office: ~4th Floor Central B Wing and North C \Ning Nesco rr :ianc 4 Nesc:o Center ·NeS1em Express Highway, Goregaon (East) Mumbai - 400063 Page 1 of3 Annexure-A
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BS Rand Co Limited Review Report (Continued) ONE MOBIKWIK SYSTEMS LIMITED 7. The Statement includes the interim financial information of five Subsidiaries which have not been reviewed, whose interim financial information reflects total revenues (before consolidation adjustments) of Rs. 4.92 million, total net loss after tax (before consolidation adjustments) of Rs. 4.19 million and total comprehensive loss (before consolidation adjustments) of Rs. Nil, for the quarter ended 30 June 2026, as considered in the Statement. According to the information and explanations given to us by the Parent's management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter. Gurugram 03 August 2026 For B S R and Co Chartered Accountants Firm's Registration No.:128510W Girish Arora Partner Membership No.: 098652 U DIN: 26098652ZJ FY OQ8369 Page 2 of 3
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BS Rand Co Limited Review Report (Continued) ONE MOBIKWIK SYSTEMS LIMITED Annexure I List of entities included in unaudited consolidated financial results. Sr. No 1 2 3 4 5 I ' 6 7 Name of component Relationship ONE MOBIKWIK SYSTEMS LIMITED Parent Zaak ePayment Services Private Limited Wholly Owned Subsidiary Mobikwik Fintech Services Private Limited (formerly , Wholly Owned Subsidiary I known as Mobikwik Finance Private Limited) ! I I I I Mobikwik Investment Adviser Private Limited ! I Wholly Owned Subsidiary I Mobikwik Distribution Services Private Limited I Wholly Owned Subsidiary 1 (formerly known as Mobikwik Credit Private Limited) i I . 1 Mobikwik Securities Broking Private Limited I I Mobikwik Financial Services Private Limited i I ' [ Wholly Owned Subsidiary I I i Wholly Owned Subsidiary I I l Page 3 of 3
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ONE MOBIKWIK SYSTEMS LIMITED Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 ("Statement") (Amounts in INR millions, unless otherwise stated) Quarter ended Year ended Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Audited Unaudited Audited (Refer note 4) Income Revenue from operations 2,814.81 2,887.12 2,713.63 11,192.32 Other income 76.72 73.20 102.53 349 .63 Total income 2,891.53 2,960.32 2,816.16 11,541.95 Expenses Payment process ing charges 1,173 .54 1,193.13 1,427 .82 5,250 .85 Lending operational expenses 17.59 20.45 29 1.82 450 .93 Financial guarantee expenses 283.31 299.58 213.88 1,010.98 Employee benefits expense 533 .96 461.01 419.55 1,648.89 Other expenses 725.38 812 .04 775 .10 3,232.24 Total expenses 2,733.78 2,786.21 3,128.17 11,593.89 Earnings before finance cost, depreciation, 157.75 174.11 (312.01) (51.94) amortisation and tax (EBITDA) Finance costs 45.36 50.97 78.27 273.64 Depreciat ion and amortisat ion expense 35.94 40 .70 28.57 137.83 Profit/(Loss) before exceptional items and tax 76.45 82.44 (418.85) (463.41) for the period/year Exceptional items (refer note 6 & 7) - 37.65 - 155.94 Profit/(Loss) before tax for the period/year 76.45 44.79 (418.85) (619.35) Tax expense Current tax 0.29 0.95 0.35 1.66 Total tax expense 0.29 0.95 0.35 1.66 Profit/(Loss) for the period/ year 76.16 43.84 (419.20) (621.01) Other comprehensive income (OCI) Items that will not be reclassified subsequently to profit or loss: Remeasurement of net defined benefit liability (3.51) 4.40 (1.36) (1.09) Fair value changes on equity investments through OCI - 21.52 7.18 28.70 Income tax relating to item that will not be reclassified to profit and loss - - - - Other comprehensive income/Closs) (3.51) 25.92 5.82 27.61 for the period/year Total comprehensive income/Closs) for the 72.65 69.76 (413.38) (593.40) period/ year Paid-up equity share capital 157.49 157.47 156.30 157.47 (face value of INR 2 per share} Other equity 5,231.49 Earnings/(Loss) per equity share (EPS} (face value of INR 2 per share)*: ~ (i) Basic ~r ~{Jl 0.97 0.56 (5.39) (7.93) (ii) Diluted m . } r- 0.97 0.56 (5 .39) (7.93) I O :;; * EPS is not annual ised for ~~ arter pe,,~ _~nded 30 June 2026, 31 March 2026 and 30 June 2025 . ,,,vo * ·C>
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ONI! MOBIKWIK SYSTEMS UMITED Notes to the Unaudited Consolidated Financial Results (Amounts In INR millions, unless otherwise stated) These unaudited consolidated financial results of ONE MOBIKWIK SYSTEMS LIMITED ("the Company") and Its subsidiaries (together referred to as "the Group") have been prepared In accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 along with the relevant rules Issued thereunder and other accounting principles generally accepted In India and In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2 The above unaudited consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 03 August 2026. The statutory auditors have carried out an limited review of the unaudited consolidated financial results of the quarter ended 30 June 2026. The Company was Incorporated on 20 March 2008 and completed an Initial public offering (!PO) In December 2024 comprising fresh Issue of 2,05,01,792 equity shares with a face value of INR 2 each at an Issue price of INR 279 per share. The equity shares of the Hold Ing Company got listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on 18 December 2024. The Company has received an amount of INR 5,344.30 million (net of !PO expenses of INR 375.57 million) , as proceeds of fresh Issue of equity shares. Out of total IPO expenses, INR 351.55 million (net of taxes) has been adjusted to securities premium.The above amounts have been revised during the quarter, as the actual !PO expenses Incurred were lower than originally estimated, correspondingly Increasing the net proceeds available for utilisation. Further, there has been a change In allocation among the objects of the Issue as approved by the shareholders through Postal Ballot, the results of which were declared on 02 July 2026. The utlllsatlon of the net !PO proceeds as on 30 June 2026 and the revised allocation as on 02 July 2026 are summarised below: (Amounts In INR mllllons l S.No. Objects of the Issue Original Net IPO Utilisation of net IPO Unutlllsed net IPO Revised Net IPO proceeds to be proceeds upto proceeds as on proceeds to be utilised as per 30 June 2026 30 lune 2026 utlllsed * prospectus (A) (B) (A·B) 1 Funding organic growth In our financial services business 1,500.00 891.50 608.50 - Revised 1 Investment In MoblKwlk Distribution Services Private Limited - - 608.50 (Formerly known as MobiKwlk Credit Private Limited) (MDSPL), wholly-owned subsidiary of the Company to operate as a Lendlno Service Provider ("LSP"l ** 2 Funding organic growth In our payment services business *** 1,350.00 976.00 374.00 710.50 3 Research and development In data, ML and AI and product and 1,070.00 817.40 252.60 252.60 technology 4 Capital expenditure for our payment devices business *** 702.85 116.40 586.45 250.00 5 General corporate purposes 682.32 682.32 - 39.10 Net Proceeds S,30S.17 3,483.62 1,821.55 1,860.70 • Pursuant to the Special Resolution passed by the shareholders of the Company through Postal Ballot (remote e-votlng concluding on 02 July 2026), the Company has revised the objects of the Issue as stated In the Prospectus. The unutlllsed amount of !PO expense of INR 39.10 million (IPO expense revised to INR 375.57 million from orignal !PO Expense INR 414.83 million) has been adjusted to the net !PO proceeds, thereby Increasing It from INR 5,305.17 million to INR 5,344.30 million, and earmarked for general corporate purposes. Also the tlmellne of the revised Object 1 and 3 has been extended upto 31 March 2027. •• As per the revised objects, an amount of INR 608.50 million has been reallocated from "Funding organic growth in our financial services business" towards "Investment In MoblKwik Distribution Services Private Limited (Formerly known as MoblKwik Credit Private Limited) (MDSPL), wholly-owned subsidiary of the Company to operate as a Lending Service Provider ("LSP")" through equity . *** Further, an amount of INR 336.50 million has been reallocated from Object 4 "Capital expenditure for our payment devices business" to Object 2 "Funding organic growth In our payment services business" to grow its offllne merchant business. 4 The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures In respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year which were subject to limited review. 5 During the quarter ended 30 June 2026, the Company has granted 221,019 stock options under the MoblKwik Employee Stock Option Plan 2014, as approved by the Board of Directors, to the eligible employees of the Company and Its subsidiaries. Further, 16,655 stock options were exercised during the quarter ended 30 June 2026. 6 During the year ended 31 March 2026, the Company filed a First Information Report (F.I.R.) on 13 September 2025, wherein It was alleged that certain registered merchants and users, primarily located In the Nuh and Mewat regions of Haryana, colluded to exploit a technical bug In the Company's application. It Is further alleged that these merchants fraudulently claimed unauthorized settlements totaling INR 403.59 million from the Company, thereby gaining an unfair financial advantage and causing wrongful loss to the Company. As of 31 March 2026, the Company has successfully recovered INR 276.02 million, which has been credited to Its bank accounts. Additionally, INR 9.26 million remains secured through merchant affidavits and court order, which the Company expects to recover In due course. The Company Is actively pursuing the recovery of the remaining balance of INR 118.31 million, on which the Company has recognized expense for Expected Credit Loss and presented as ·exceptional Items" in the quarter ended 30 September 2025. 7 With effect from 21 November 2025, the Government of India notified the Code on Social Security, 2020, the Occupational Safety, Health and Working Conditions Code, 2020, the Industrial Relations Code, 2020, and the Code on Wages, 2019 (collectively, the "Labour Codes"), which consolidate and replace the existing central labour laws. The Ministry of Labour and Employment released the draft rules under the Labour Codes. In addition, several State Governments have Issued state-specific legislations pursuant to the Labour Codes. The Company has evaluated the overall Impact of the new labour code and considered the Impact of past service cost under exceptional Items amounting to INR 20.08 million for gratuity and INR 15.33 million for leave provisions. B The Group operates In a single operating segment only which Is financial and payment services. Hence, no separate disclosure Is required for segments . 9 The unaudited consolidated financial results for the quarter ended 30 June 2026 are also being made available on the Stock Exchange websites www .bselndla.com and www.nseindla .com and on the Company's website : www.moblkwlk.com/lr . Place: Gurugram Date : 03 August 2026 For and on behalf of the Board of Dir ONE MOBIKWIK SYSTEMS LI IT -~ .,,- .... ~.. l Upa krlshan Taku Whal I rector & Chief F nanclal Officer DIN:02979387
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BS Rand Co Chartered Accountants Building No. 10, 12th Floor, Tower-C DLF Cyber City, Phase - II Gurugram - 122 002, India Tel: +91 124 719 1000 Fax:+911242358613 Limited Review Report on unaudited standalone financial results of ONE MOBIKWIK SYSTEMS LIMITED for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of ONE MOBIKWIK SYSTEMS LIMITED 1. We have reviewed the accompanying Statement of unaudited standalone financial results of ONE MOBIKWIK SYSTEMS LIMITED (hereinafter referred to as "the Company") for the quarter ended 30 June 2026 ("the Statement"). 2. This Statement. which is the responsibility of the Company's management and approved by its Board of Directors , has been prepared in accordance with the recognition and measurement principies laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and rn compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations "). Our responsibility is to issue a report 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 Audffor 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 Standards on Auditing 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. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 5. 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepte.d in India. has not disclosed the information required to be disclosed in terms of Regulation 33 of the Usting Regulations , including the manner in which it is to be disdosed , or that it ?nnopal Office 14tt, F!oor Central S Wing and North C Wing , Nesco 1T ?ark. 4 Nesco Center Western Express Highway Goragaon (East), Mumca1 - 400063 Page 1 of2
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BS Rand Co contains any material misstatement. Gurugram 03 August 2026 Limited Review Report (Continued) ONE MOBIKWIK SYSTEMS LIMITED For B S R and Co Chartered Accountants Firm's Registration No.:128510W Girish Arora Partner Membership No.: 098652 U DIN :26098652TRMTUQ7994 Page 2 of 2
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ONE MOBIKWIK SYSTEMS LIMITED Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 ("Statement") (Amounts in INR millions, unless otherwise stated) Quarter ended Year ended Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Audited Unaudited Audited (Refer Note 4) Income Revenue from operations 2,735.46 2,821.48 2,697.79 11,064.94 other income 89.94 97.64 131.46 447.35 Total Income 2,825.40 2,919.12 2,829.25 11,512.29 Expenses Payment processing charges 1,140.37 1,159 .83 1,427.33 5,205.13 Lending operational expenses 17.59 20.45 291.82 450.93 Financial guarantee expenses 283.31 299.58 213.88 1,010.98 Employee benefits expense 507.04 441.65 402.79 1,578.23 Other expenses 712.02 802.36 774.27 3,205 .33 Total expenses 2,660.33 2,723.87 3,li0.09 11,450.60 Earnings before finance cost, depreciation, 165.07 195.25 (280.84) 61.69 amortisation and tax (EBITDA) Finance costs 46.80 59.54 88.88 311.88 Depreciation and amortisation expense 35.94 40.70 28 .57 137.83 Profit/(Loss) before exceptional items and 82.33 95.01 (398.29) (388.02) tax for period/year Exceptional items (refer note 6 & 7) - 35.21 - 153.52 Profit/(Loss) before tax for the period/year 82.33 59.80 (398.29) (541.54) Tax expense Current tax - - - - Total tax expense - - - - Profit/(Loss) for the period/year 82.33 59.80 (398.29) (541.54) Other comprehensive income (OCI) Items that will not be reclassified subsequently to profit or loss: Remeasurement of net defined benefit liability (3.50) 4.11 (1.32) (1.06) Fair value changes on equity investments through OCI - 21.53 7.18 28 .70 Income tax relating to item that will not be reclassified to Profit and loss - - - - Other comprehensive income/(loss) for the (3.50) 25.64 5.86 27.64 period/year , _ Total comprehensive income/(loss) for the 78.83 85.44 (392.43) (513.90) period/year Paid-up equity share capital 157.49 157.47 156.30 157.47 (face value of INR 2 per share) Other equity 5,464.12 Earnings/Closs) per equity share (EPS) (face value of INR 2 per share)* : (i) Basic 1.05 0.76 (5.12) (6 .92) (ii) Diluted 1.04 0.76 (5.12) (6.92) * EPS is not annualised for the quarter period ended 30 June 2026, 31 March 2026 and 30 June 2025 .
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ONE MOBIKWIK SYSTEMS LIMITED Notes to the Unaudited Standalone Flnanclal Results (Amounts In INR millions, unless otherwise stated) 1. These unaudited standalone flnanclal results of ONE MOBIKWIK SYSTEMS LIMITED ("the Company") has been prepared In accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 along with the relevant rules Issued thereunder and other accounting principles generally accepted In India and In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). • 2. The above unaudited standalone flnanclal results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 03 August 2026. The statutory auditors have carried out a limited review of the unaudited standalone flnanclal results of the quarter ended 30 June 2026. 3. The company was Incorporated on 20 March 2008 and completed an Initial public offering (IPO) In December 2024 comprising fresh Issue of 2,05,01, 792 equity shares with a face value of INR 2 each at an Issue price of INR 279 per share. The equity shares of the Company got listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on 18 December 2024. The company has received an amount of INR 5,344.30 million (net of IPO expenses of INR 375.57 million) , as proceeds of fresh Issue of equity shares. Out of total !PO expenses, INR 351.55 million (net of taxes) has been adjusted to securities premium.The above amounts have been revised during the quarter, as the actual !PO expenses Incurred were lower than originally estimated, correspondingly Increasing the net proceeds available for utilisation . Further, there has been a change In allocation among the objects of the Issue as approved by the shareholders through Postal Ballot, the results of which were declared on 02 July 2026. The utilisation of the net IPO proceeds as on 30 June 2026 and the revised allocation as on 02 July 2026 are summarised below: (Amounts In INR millions) S.No. Objects of the Issue Orlglnal Net IPO Utlllsatlon of net Unutlllsed net IPO Revised Net IPO proceeds to be IPO proceeds upto proceeds as on proceeds to be utlllsed as per 30 June 2026 30 June 2026 utlllsed * prospectus (A) (B) (A·B) 1 Funding organic growth In our flnanclal services business 1,500.00 891.50 608.50 Revised 1 Investment In MoblKwlk Distribution Services Private Limited - - - 608.50 (Formerly known as MoblKwlk Credit Private Limited) (MDSPL), wholly-owned subsidiary of the Company to operate as a Lendlnq Service Provider ("LSP") ** 2 Funding organic growth In our payment services bu·s1ness *** 1,350.00 976.00 374.00 710.50 3 Research and development In data, ML and Al and product and 1,070.00 817.40 252.60 252.60 technology 4 capital expenditure for our payment devices business *** 702.85 116.40 586.45 250.00 5 General corporate purposes 682.32 682.32 - 39.10 Net Proceeds 5,305.17 3,483.62 1,821.55 1,860.70 • Pursuant to the Special Resolution passed by the shareholders of the Company through Postal Ballot (remote e-votlng concluding on 02 July 2026), the Company has revised the objects of the Issue as stated In the Prospectus. The unutlllsed amount of IPO expense of INR 39.10 million (!PO expense revised to INR 375.57 million from or1gnal !PO Expense INR 414.83 million) has been adjusted to the net !PO proceeds, thereby increasing It from INR 5,305.17 million to INR 5,344.30 million, and earmarked for general corporate purposes. Also the tlmellne of the revised Object 1 and 3 has been extended upto 31 March 2027. •• As per the revised objects, an amount of INR 608.50 million has been reallocated from "Funding organic growth In our financial services business" towards "Investment In MoblKwlk Distribution Services Private Limited (Formerly known as MoblKwlk Credit Private Limited) (MDSPL), wholly-owned subsidiary of the Company to operate as a Lending Service Provider ("LSP")" through equity . ••• Further, an amount of INR 336.50 million has been reallocated from Object 4 "Capital expenditure for our payment devices business" to Object 2 "Funding organic growth In our payment services business" to grow Its offllne merchant business. 4. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full flnanclal year and the published unaudited year to date figures up to the third quarter of the financial year which were subject to limited review. 5. During the quarter ended 30 June 2026, the Company has granted 221,019 stock options under the MoblKwlk Employee Stock Option Plan 2014, as approved by the Board of Directors, to the eligible employees of the Company and Its subsidiaries. Further, 16,655 stock options were exercised during the quarter ended 30 June 2026. 6. During the year ended 31 March 2026, the Company flied a First Information Report (F.I.R.) on 13 September 2025, wherein It was alleged that certain registered merchants and users, primarily located In the Nuh and Mewat regions of Haryana, colluded to exploit a technical bug In the Company's application. It is further alleged that these merchants fraudulently claimed unauthorized settlements totaling INR 403.59 million from the Company, thereby gaining an unfair flnanclal advantage and causing wrongful loss to the Company. As of 31 March 2026, the Company has successfully recovered INR 276.02 million, which has been credited to Its bank accounts. Additionally, INR 9.26 million remains secured through merchant affidavits and court order, which the Company expects to recover In due course. The Company Is actively pursuing the recovery of the remaining balance of INR 118.31 million, on which the Company has recognized expense for Expected Credit Loss and presented as •exceptional Items" In the quarter ended 30 September 2025. 7.Wlth effect from 21 November 2025, the Government of India notified the Code on Social Security, 2020, the Occupational Safety, Health and Working Conditions Code, 2020, the Industrial Relations Code, 2020, and the Code on Wages, 2019 (collectively, the "Labour Codes"), which consolidate and replace the existing central labour laws. The Ministry of Labour and Employment released the draft rules under the Labour Codes. In addition, several State Governments have Issued state-specific legislations pursuant to the Labour Codes. The Company has evaluated the overall Impact of the new labour code and considered the Impact of past service cost under exceptional Items amounting to INR 18.38 million for gratuity and INR 14.59 million for leave provisions. 8. The Company operates In a single operating segment only which Is financial and paymeni services. Hence, no separate disclosure Is required for segments. 9. The unaudited standalone financial results for the quarter ended 30 June 2026 are also being made available on the Stock Exchange websites www.bselndla.com and www.nselndla.com and on the Company's website: www.moblkwlk .com/lr. Place: Gurugram Date : 03 August 2026