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Simplifying Commerce Earnings Presentation Q1 FY2027
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Safe Harbour and Disclaimer This presentation contains statements that are, or may be deemed to be, forward-looking statements, including statements relating to the Company's business objectives, strategy, growth prospects, product and service expansion, estimates of revenue and margin, future financial or operating performance, and industry outlook. Such statements may be identified by words such as “plans”, “expects”, “will”, “anticipates”, “believes”, “intends”, “projects”, “estimates” or words of similar meaning. Forward-looking statements are based on assumptions and expectations of future events which the Company cannot guarantee to be accurate or to be realised, and are subject to risks and uncertainties, many of which are outside the Company's control. Actual results, performance or achievements may differ materially from those expressed or implied in such statements. Readers are cautioned not to place undue reliance on them. The Company assumes no obligation to update or revise any forward-looking statement to reflect subsequent events, information or developments, except as required under applicable law. The financial information in this presentation for the quarter ended 30 June 2026 is unaudited. It has been prepared in accordance with Ind AS 34 “Interim Financial Reporting” and has been subjected to a limited review by the Company's statutory auditors pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Figures for the quarter ended 31 March 2026 are the balancing figures between the audited full-year figures and the audited year-to-date figures up to the third quarter of that financial year. All figures are in ₹ million unless stated otherwise, and individual amounts may not sum to totals due to rounding. In addition to financial information presented in accordance with Ind AS, this presentation contains certain non-GAAP measures, including Adjusted EBITDA, Adjusted EBITDA Margin and Contribution Margin, each also presented for the Core Business and the Emerging Business. Management uses these measures to evaluate operating performance and believes they provide useful additional information to investors. They are not measures of performance under Ind AS, are not uniformly defined, may not be comparable to similarly titled measures presented by other companies, have limitations as analytical tools, and should not be considered in isolation or as a substitute for measures prepared in accordance with Ind AS. Definitions and reconciliations to the nearest Ind AS measure are set out in the Appendix. Some operating metrics are derived from the Company's internal management systems, are not defined under Ind AS, and have not been audited or reviewed by the statutory auditors or by any independent agency. Metrics presented on a trailing twelve months (“TTM”) basis are computed over the twelve-month period ended on the relevant measurement date. Because certain operating metrics within that period are counted only once, TTM figures are not the sum of, and will not reconcile to, the constituent quarterly figures. Measurement methodologies may be refined over time, and prior periods will be restated where this occurs. This Presentation is prepared by Shiprocket Limited (“Company”) and is for information purposes only without regards to specific objectives, financial situations or needs of any particular person and nothing in it shall be construed as an invitation, offer, solicitation, recommendation or advertisement in respect of the purchase or sale of any securities of the Company or any affiliates in any jurisdiction or as an inducement to enter into investment activity and no part of it shall form the basis of or be relied upon in connection with any contract or commitment or investment decision whatsoever . This Presentation does not take into account, nor does it provide any tax, legal or investment advice or opinion regarding the specific investment objectives or financial situation of any person . This Presentation and its contents are confidential and proprietary to the Company and/or its affiliates and no part of it or its subject matter be used, reproduced, copied, distributed, shared, or disseminated, directly or indirectly, to any other person or published in whole or in part for any purpose, in any manner whatsoever . 2