Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015 - Financial Results

Date of Board Meeting / Approval: Tuesday, 03rd November, 2026

Audit Opinion: The Limited Review Report by S.R. Batliboi & Co. LLP states that nothing has come to their attention that causes them to believe the Statement contains any material misstatement. The opinion is clean/unmodified.

Auditor’s Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern were noted in the review report.

Key Financial Highlights [Unit: ₹ lakhs]

Standalone Results:

Revenue from Operations: Not Specified (Note: The standalone income statement shows only 'Other Income' with no separate line for Revenue from Operations)

Total Income: ₹193.52 (Q2 FY27), ₹121.61 (Q1 FY27), ₹208.10 (Q2 FY26); ₹315.13 (H1 FY27), ₹301.01 (H1 FY26)

EBITDA: Not disclosed

Net Profit (Loss): (₹47.23) (Q2 FY27), (₹279.44) (Q1 FY27), (₹79.84) (Q2 FY26); (₹326.67) (H1 FY27), (₹177.05) (H1 FY26)

EPS (for continuing and discontinued operations) (in ₹, of face value ₹3): (0.16) Basic & Diluted (Q2 FY27), (0.12) Basic & Diluted (Q1 FY27), (0.03) Basic & Diluted (Q2 FY26); (0.14) Basic & Diluted (H1 FY27), (0.08) Basic & Diluted (H1 FY26)

Other Equity: ₹9,906.22 (as of 30-Sep-2026, Unaudited) vs ₹10,205.85 (as of 31-Mar-2026, Audited)

Cash and Cash Equivalents: ₹61.09 (as of 30-Sep-2026, Unaudited) vs ₹115.48 (as of 31-Mar-2026, Audited)

Debt: Not explicitly disclosed as a total. Finance cost is minimal: ₹0.02 (Q2 FY27), ₹0.04 (Q1 FY27).

Consolidated Results:

Revenue from Operations: ₹11,860.18 (Q2 FY27), ₹10,775.13 (Q1 FY27), ₹12,458.48 (Q2 FY26); ₹22,635.31 (H1 FY27), ₹24,834.14 (H1 FY26)

Total Income: ₹12,498.94 (Q2 FY27), ₹11,387.48 (Q1 FY27), ₹13,027.39 (Q2 FY26); ₹23,886.42 (H1 FY27), ₹25,959.42 (H1 FY26)

EBITDA: Not disclosed

Net Profit: ₹888.08 (Q2 FY27), ₹659.55 (Q1 FY27), ₹715.73 (Q2 FY26); ₹1,547.63 (H1 FY27), ₹1,408.97 (H1 FY26)

  • Attributable to Equity holders of the Parent: ₹876.04 (Q2 FY27), ₹648.44 (Q1 FY27), ₹706.22 (Q2 FY26); ₹1,524.48 (H1 FY27), ₹1,391.56 (H1 FY26)
  • Attributable to Non-Controlling Interests: ₹12.04 (Q2 FY27), ₹11.11 (Q1 FY27), ₹9.51 (Q2 FY26); ₹23.15 (H1 FY27), ₹17.41 (H1 FY26)

EPS (for continuing and discontinued operations) (in ₹, of face value ₹3): 0.37 Basic & Diluted (Q2 FY27), 0.28 Basic & Diluted (Q1 FY27), 0.30 Basic & Diluted (Q2 FY26); 0.65 Basic & Diluted (H1 FY27), 0.60 Basic & Diluted (H1 FY26)

Other Equity: ₹18,685.97 (Consolidated, as of 30-Sep-2026, Unaudited) vs ₹17,214.07 (as of 31-Mar-2026, Audited)

Cash and Cash Equivalents: ₹17,653.54 (Consolidated, as of 30-Sep-2026, Unaudited) vs ₹22,366.94 (as of 31-Mar-2026, Audited)

Debt: Borrowings (Current Liabilities): ₹10,114.38 (Consolidated, as of 30-Sep-2026, Unaudited) vs ₹8,195.68 (as of 31-Mar-2026, Audited)

Segment-wise Performance:

The company operates primarily in a single reportable segment: Financial Technology Services (Spice Money).

Segment Revenue (Net): ₹11,860.18 (Q2 FY27), ₹10,775.13 (Q1 FY27), ₹12,458.48 (Q2 FY26); ₹22,635.31 (H1 FY27), ₹24,834.14 (H1 FY26)

Segment Results (Profit before exceptional items, interest, and tax): ₹1,437.91 (Q2 FY27), ₹1,357.62 (Q1 FY27), ₹1,257.36 (Q2 FY26); ₹2,795.53 (H1 FY27), ₹2,394.18 (H1 FY26)

Corporate Actions:

Dividend: Not declared.

Share Issuance: During the previous quarter ended June 30, 2026, 2,00,000 Equity Shares (face value ₹3/- each) were issued and allotted under DTL Employees Stock Option Plan-2018. Paid-up equity share capital increased to ₹6,258.10 lakhs.

Paid-up equity share capital is reported as ₹6,258.09 lakhs (30-Sep-2026) after a conservative interpretation of Ind AS 32, reducing it by ₹782.04 lakhs (face value of 2,60,67,843 shares) held by two trusts (Independent Non Promoter Trust and Independent Non Promoter (Spice Employee Benefit) Trust).

Other Significant Information:

Discontinued Operations (Standalone Detail):

  • Loss after tax: (₹41.91) (Q2 FY27), (₹20.94) (Q1 FY27), (₹9.77) (Q2 FY26); (₹62.85) (H1 FY27), (₹6.96) (H1 FY26)

Subsidiary Update: Spice Digital FZCO (a step-down subsidiary) was wound-up and dissolved on April 18, 2025.

Stake Purchase: In Q1 FY25, the company acquired an additional 1.94% stake in Spice Money Limited for ₹449.90 lakhs.

List of Entities: The consolidated results include 14 subsidiaries and 2 associates. The list is provided in Annexure A of the report.