Date: August 6, 2026
KMP / Board / Auditor Changes
Not Specified
Dividend Declaration or Non-Declaration
Not Specified
Board Meeting Outcomes
Not Specified
Financial Results (Standalone & Consolidated)
Not Specified
Auditor’s Report
Standalone Report:
- Auditor: S.R. Batliboi & Co. LLP, Chartered Accountants (ICAI Firm Registration No.: 301003E/E300005)
- Signing Partner: Amit Kabra (Membership No.: 094533)
- Corrected UDIN: 26094533QRTWZM4532
- Report Date: August 5, 2026
- Opinion: Unmodified review opinion. Nothing came to their attention to believe the statement contains any material misstatement.
- Framework: Review performed under SRE 2410 issued by ICAI.
- Standards: Prepared in accordance with Ind AS 34 and Regulation 33 of SEBI LODR.
Consolidated Report:
- Auditor: S.R. Batliboi & Co. LLP, Chartered Accountants (ICAI Firm Registration No.: 301003E/E300005)
- Signing Partner: Amit Kabra (Membership No.: 094533)
- Corrected UDIN: 26094533SFFDAZ6322
- Report Date: August 5, 2026
- Opinion: Unmodified review opinion. Nothing came to their attention to believe the statement contains any material misstatement.
- Framework: Review performed under SRE 2410 issued by ICAI and SEBI Master Circular under Regulation 33(8).
- Standards: Prepared in accordance with Ind AS 34 and Regulation 33 of SEBI LODR.
- Scope: Includes the results of entities listed in Annexure A.
Subsidiaries Reviewed by Other Auditors (14 entities):
- Total Assets as of June 30, 2026: ₹266,148 (₹2661.48 lakhs)
- Total Revenues (including other income) for the quarter: ₹46,700 (₹4.67 lakhs)
- Total Net Loss After Tax for the quarter: ₹(418,800) (₹41.88 lakhs)
- Total Comprehensive Loss for the quarter: ₹(419,800) (₹41.98 lakhs)
- 13 of these subsidiaries are located outside India. Their results were prepared according to local GAAP and converted to Ind AS by management.
Subsidiaries Not Reviewed by Auditors (2 entities):
- Total Assets as of June 30, 2026: ₹109,400 (₹10.94 lakhs)
- Total Revenues (including other income) for the quarter: Not Applicable (Rs. NII)
- Total Net Loss After Tax for the quarter: ₹(4,400) (₹0.44 lakhs)
- Total Comprehensive Loss for the quarter: ₹(4,400) (₹0.44 lakhs)
Associates (2 entities - Unaudited):
- Group's share of net profit for the quarter: Not Applicable (Rs. NII)
- Group's share of total comprehensive income for the quarter: Not Applicable (Rs. NII)
- According to management, these interim financial results are not material to the Group.
Disinvestment / Strategic Actions
Not Specified
Other Operational / Legal / Strategic Disclosures
Correction Details:
- This filing corrects UDIN numbers that were inadvertently mentioned in the Limited Review Reports submitted on August 5, 2026.
- The incorrect UDIN for the Standalone report was 26094533OHUMFD8537; corrected to 26094533QRTWZM4532.
- The incorrect UDIN for the Consolidated report was 26094533LOXKZD3687; corrected to 26094533SFFDAZ6322.
- The company confirms there are no other changes to the Limited Review Reports.
List of Entities (From Annexure A):
I. Direct Subsidiaries:
- Spice Money Limited
- E-Arth Travel Solutions Private Limited
- Vikasni Intech Private Limited
- Spice Digital Bangladesh Limited
- S Global Services Pte Limited
- Digispice Nepal Private Limited
II. Indirect Subsidiaries:
- Kimaan Exports Private Limited
- Fast Track IT Solutions Limited
- Spice Digital FZCO (till April 18, 2025)
- Spice VAS (Africa) Pte Limited
- Omnia Pte Limited
- PT Spice Digital Indonesia
- Digispice Nigeria Limited
- Digispice Ghana LTD
- Digispice Zambia Limited
- Digispice Tanzania Limited
- Digispice Uganda Limited
- Spice VAS Kenya Limited
III. Direct Associates:
- Creative Functionapps Lab Private Limited
- Sunstone Learning Private Limited