ZAGGLENSE12 May 2025

Zaggle Prepaid Ocean Services Limited has informed the Exchange about Investor Presentation

Zaggle Prepaid Ocean Services Limited

ZAGGLE/25-26/14

May 12, 2025

To Listing Department NATIONAL STOCK EXCHANGE OF INDIA LIMITED Exchange Plaza, Plot No C/1, G Block Bandra Kurla Complex, Bandra (East), Mumbai -400 051, Maharashtra Company Symbol: ZAGGLE

To The Corporate Relations Department BSE LIMITED Phiroz Jeejeebhoy Towers, 25th Floor, Dalal Street, Mumbai -400 001, Maharashtra Company Scrip Code: 543985

Dear Sir / Madam,

Sub: Investor Presentation for the quarter and financial year ended on March 31, 2025.

Pursuant to the Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements Regulations, 2015, we enclose herewith Investors Presentation for the quarter and financial year ended on March 31, 2025.

The same is also being uploaded on the website of the Company viz. https://ipo.zaggle.in/wp- content/uploads/2025/05/inverstor-presentation-Q4FY25.pdf.

We request you to kindly take the same on record.

Thanking you

Yours faithfully,

For Zaggle Prepaid Ocean Services Limited

Hari Priya Company Secretary and Compliance Officer

Encl: As above

Investor Presentation

Zaggle Prepaid Ocean Services Limited Zaggle Prepaid Ocean Services Limited Zaggle Prepaid Ocean Services Limited

Q4 and FY25

1

Safe harbor

This presentation and the accompanying slides (the “Presentation”), which have been prepared by Zaggle Prepaid Ocean Services Limited

(the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to

purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment

whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed

information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the

Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy,

completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain

all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is

expressly excluded.

This presentation contains certain forward-looking statements concerning the Company’s future business prospects and business profitability,

which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward-looking

statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations

in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to

attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations,

government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not

undertake to make any announcement in case any of these forward-looking statements become materially incorrect in future or update any

forward-looking statements made from time to time by or on behalf of the Company.

2

From the Founder’s desk…

“This year has been exceptional with our highest yearly performance ever. FY25 revenues have surpassed our guidance, crossing the INR 13,000 million mark and achieving a 68.0% year-on-year growth. Also, our PAT at INR 874.8 Mn was almost double that of last year. This combination of high growth and strong profitability is a clear sign of the longevity of our business model and discipline in execution.

We recorded our highest ever performance for the third time in a row, with a topline of INR 4,114.5 Mn a 50.5% YoY growth and PAT of INR 319.6 Mn a 66.8% YoY growth.

This year has been a year of strategic execution, with a few strategic investments and product innovations that align with our long-term goal of growing our umbrella of offerings to meet the expansive needs of our customers. This ever-evolving portfolio positions us well in this dynamic world.

Innovation remains a cornerstone of our success, and we are continuously focusing on deploying emerging AI technologies to fundamentally reshape the way we engage with our customers and users.

Building on our strong performance, we project our organic FY26 topline growth to range between 35% to 40% and we are upping our guidance for EBITDA Margin in the range of 10% to 11%. As we continue to scale, we remain focused on driving margin expansion through increased operating leverage, operational efficiencies, and cross-sell opportunities."

3

Raj P Narayanam Founder and Executive Chairman

Performance Highlights

44

Highest ever performance across metrices

Q4 FY25

FY25

₹ 4,114.5 Mn

₹ 379.3 Mn

₹ 319.6 Mn

₹ 394.1 Mn

YoY + 50.5%

YoY + 39.6%

YoY + 66.8%

YoY + 85.5%

₹ 13,026.5 Mn

₹ 1,244.9 Mn

₹ 874.8 Mn

₹ 1,114.3 Mn

YoY + 68.0%

YoY + 45.5%

YoY + 98.7%

YoY +65.4%

Revenue from operations

Adjusted EBITDA (before ESOP)

PAT

Cash PAT

• Above performance represents standalone financials

5

Quarterly financial highlights

Revenue from operations (₹ Mn)

Gross Profit (₹ Mn)

68.0%

13,026

50.5%

4,114

2,734

7,756

17.6%

1,898

1,615

57.8%

6,228

3,947

Q4FY24

Q4FY25

FY24

FY25

Q4FY24

Q4FY25

FY24

FY25

Adjusted EBITDA (₹ Mn)

Reported EBITDA (₹ Mn)*

Cash PAT (₹ Mn)

45.5%

1,245

39.6%

379

272

856

34.6%

367

272

63.2%

1,152

PAT + Depreciation & Amortization + ESOP Expense

85.5%

394

65.4%

1,114

706

212

674

Q4FY24

Q4FY25

FY24

FY25

Q4FY24

Q4FY25

FY24

FY25

Q4FY24

Q4FY25

FY24

FY25

• Reported EBITDA is after reducing the ESOP expenses • Above performance represents standalone financials

6

Key operational performance indicators

Total customers catered to (number)

Aggregate users on the platform (million)

14.6%

3,455

3,016

20.1%

3.28

2.73

KPIs

FY24

FY25

FY24

FY25

Software Fees

Program fees

Propel platform revenue

Revenue Mix (₹ Mn)

11.7%

84

93

12.5%

312

352

69.5%

5,456

70.8%

7,218

3,218

14.7%

1,370

1,571

4,225

91.4%

2,450

1,280

Q4FY24

Q4FY25

FY24

FY25

Q4FY24

Q4FY25

FY24

FY25

Q4FY24

4FY25

FY24

FY25

• Above performance represents standalone financials

7

Profit and loss statement (standalone)

Particulars (₹ Million, unless stated otherwise)

Q4FY25

Q4FY24

YoY

Q3FY25

QoQ

FY25

FY24

YoY

Q4FY25 – Key Highlights

Revenue from operations:

4,114.5

Cost of point redemption / gift cards

2,208.8

Consumption of cards

7.3

2,733.7

1,115.1

3.9

50.5%

Gross Profit

Gross Profit Margin

Employee benefits expense

1,898.3

1,614.7

17.6%

46.1%

157.8

59.1%

83.2

Incentive and cash back

1,083.6

1,097.9

Other Expenses

Adjusted EBITDA

Adjusted EBITDA Margin

ESOP Cost

Reported EBITDA

Reported EBITDA Margin

Other Income

Depreciation

EBIT

EBIT Margin

Finance Cost

Profit before Tax

Tax

Profit After Tax

PAT Margin

Cash PAT (PAT+DA+ESOP)

Cash PAT Margin

EPS - Basic

EPS - Diluted

277.6

379.3

9.2%

12.8

366.5

8.9%

127.3

61.6

432.2

10.5%

11.1

421.1

101.5

319.6

7.8%

394.1

9.6%

2.38

2.37

162.0

271.6

9.9%

-0.6

272.2

10.0%

46.8

21.5

297.5

10.9%

37.9

259.6

68.0

191.6

7.0%

212.5

7.8%

1.57

1.56

39.6%

34.6%

45.3%

66.8%

85.5%

3,364.4

1,854.0

3.9

1,506.5

44.8%

145.2

828.9

217.7

314.6

9.4%

20.1

294.4

8.8%

35.3

39.5

290.2

8.6%

22.5

267.6

65.3

202.4

6.0%

262.1

7.8%

1.65

1.64

22.3%

13,026.5

7,756.0

68.0%

6,781.0

3,797.2

17.0

12.3

26.0%

6,228.5

3,946.5

57.8%

47.8%

563.4

50.9%

363.1

3,598.7

2,168.3

821.4

20.6%

1,244.9

9.6%

92.6

24.5%

1,152.3

8.8%

245.1

146.9

49.0%

1,250.5

9.6%

76.3

1,174.2

299.4

874.8

6.7%

58.0%

50.4%

1,114.3

8.6%

6.96

6.93

559.5

855.7

11.0%

149.8

705.9

9.1%

112.7

83.6

735.0

9.5%

137.2

597.8

157.6

440.2

5.7%

673.6

8.7%

4.06

4.03

45.5%

63.2%

70.1%

98.7%

65.4%

 Highest ever quarterly and yearly ended Revenue, Adjusted EBITDA and PAT.

The YoY growth in the topline is attributed to : o A notable rise across all revenue lines primarily through Zoyer solution and organic growth in Save & Propel

o Newer clients & Users addition o Cross sell initiatives

The rise in employee costs aligns with the overall expansion of the business

Incentives and cashback reduced on a YoY basis for the Q4’25. For the year, increase includes higher costs of funds owing to the credit cards portfolio

Increase in depreciation expenses is largely due to capitalisation of product suites like Zatix & Fleet Solutions

The total ESOP expenses in FY26 are expected to be approx. INR 90-100Mn

8

Balance sheet (standalone)

Particulars (Rs. in Millions)

March 31, 2025

March 31, 2024

Particulars (Rs. in Millions)

March 31, 2025

March 31, 2024

396.83

100.93

544.07

220.17

815.79

8.45

418.46

18.21

5.60

27.23

25.32

119.10

81.56

498.63

259.83

0.00

46.12

11.00

27.60

27.22

2,555.74

1,096.38

EQUITY AND LIABILITIES

EQUITY

Equity share capital

Other equity

Total equity

LIABILITIES

Non-current liabilities

Financial liabilities

(i) Borrowings

(ii) Lease liabilities

Provisions

Total non-current liabilities

Current liabilities

Financial liabilities

(i) Borrowings

(ii) Lease liabilities

(iii) Trade payables

ASSETS

Non-current assets

Property, plant and equipment

Right-of-use assets

Intangible assets

Intangible asset under development

Financial assets

(i) Investments

(ii) Loans

(iii) Other financial assets

Other non-current assets

Income-tax assets (net)

Deferred tax assets (net)

Total non-current assets

Current assets

Inventories

Financial assets

(i) Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than (iii) above

6,151.52

(v) Other financial assets

Other current assets

Total current assets

102.76

1,740.81

10,527.30

3.31

0.00

2,148.99

379.91

3.58

5.20

1,746.21

79.40

2,713.67

30.40

1,286.52

5,864.98

- Total outstanding dues of micro and small enterprises

- Total outstanding dues of creditors other than micro and small enterprises

(iii) Other financial liabilities

Provisions

Other current liabilities

Current tax liabilities (net)

Total current liabilities

Total liabilities

Total assets

13,083.04

6,961.36

Total equity and liabilities

13,083.04

134.21

12,341.91

12,476.12

122.49

5,631.33

5,753.82

0.00

77.90

20.79

98.69

50.90

35.50

2.21

32.82

45.05

1.00

327.45

13.30

508.23

606.92

154.73

87.57

16.40

258.70

581.29

42.68

6.53

13.10

21.11

0.95

281.77

1.41

948.84

1,207.54

6,961.36

FY25 – Key Highlights

 Rise in intangible

assets is due to the capitalisation of Zatix and Fleet Solutions

Intangible asset under development represents investment towards the development of new products and modules in existing products

Investments represents strategic acquisitions made towards Tax Spanner & Mobileware

9

Quarterly revenue contribution

Sample box Q3 & Q4 are higher revenue quarters in the business

Contribution to annual revenues

Revenue from operations (₹ Mn)

16.0%

23.5%

26.7%

33.8%

15.3%

23.8%

25.7%

35.2%

19.4%

23.2%

25.8%

31.6%

4,114

3,364

3,026

2,734

2,522

1,869

1,842

1,995

1,303

1,476

1,185

886

Q1FY23

Q2FY23

Q3FY23

Q4FY23

Q1FY24

Q2FY24

Q3FY24

Q4FY24

Q1FY25

Q2FY25

Q3FY25

Q4FY25

YoY +33.7%

YoY +41.4%

YoY +35.1%

YoY +46.3%

YoY +112.9%

YoY +64.2%

YoY +68.6%

YoY 50.5%

• Above performance represents standalone financials

10

Strategic Alliances

Contract brief

Gujarat International Finance Tec-City Company

Zaggle shall provide the solutions of CoBrand Pre-Paid Citizen Card and Visitor Management system for GIFTCL

Google / Redington

Zaggle will be the authorized reseller & program manager for Google Smart EPP device lease program.

Thomas Cook

Bank of India

Keka HRMS

This collaboration will redefine the corporate travel experience globally with Thomas Cook’s end-to-end travel expertise embedded with Zaggle’s cutting-edge expense management platform

Zaggle has been empanelled with the bank to develop use cases on domestic prepaid, forex prepaid, commercial cards and onboarding journeys

Zaggle Save solution to list on Keka Marketplace as an offering

Keka to also refer corporate customers from its portfolio to Zaggle

Duration

5 Years

5 Years

2 Years

2 Years

3 Years

11

Recent customers wins for growth

Indus Towers

Tech Mahindra

Siemens Limited

Honasa Consumer (Mamaearth)

PhysicsWallah

Contract brief

Zaggle would provide Indus Towers Limited the Zaggle Save (Employee expense management & benefits)

Zaggle would provide Tech Mahindra the Zaggle Zatix platform backed by a credit card offering. Tech Mahindra is an existing user of the Zaggle Save platform.

Zaggle would provide Siemens Limited, the Zaggle Propel reward platform.

Zaggle would provide Honasa Consumer Limited, Zaggle Zoyer Platform

Zaggle would provide PhysicsWallah Limited , Zaggle Zoyer Platform

PhysicsWallah is an existing user of the Zaggle Save platform.

Wonder Home Finance

Zaggle would provide Wonder Home Finance, Zaggle Zoyer & Zaggle Save (Employee expense management & benefits) propositions.

Forbes Marshal

Zaggle would provide Forbes Marshal Pvt Ltd, the Zaggle Propel reward platform

Duration

Perpetual

1 Year

3 Year

3 Years

2 Years

2 Year

1 Year

12

What we do

1313

Zaggle: #1 Spend Management company in India

t e e F

l

t n e m e g a n a M

S a e s

l

l

S a e s C o m m

i s s i o n

l

C h a n n e S a P l e a s r t n e r /

Corporate Spends Need

What we have built

3,400+ 3,400+ Corporates Corporates

3.2 Mn+ 3.2 Mn+ Users Users

( < 1.5% Churn) ( < 1.5% Churn)

50 Mn+ 50 Mn+ Cards issued Cards issued

#1 Prepaid Card #1 Prepaid Card issuer in country issuer in country

SaaS

`

Fintech

Multilingual interface

GDPR Compliant

Products are customizable

16 16 Bank partners Bank partners

425+ 425+ Employees Employees

Omni-Channel offering with a combination of payment instruments, mobile application and API integrations

Revenue from operations (standalone) Revenue from operations (standalone)

Adjusted EBITDA (standalone) Adjusted EBITDA (standalone)

Profit After Tax (standalone) Profit After Tax (standalone)

Robust Numbers

5 5 2 2 Y Y F F

4 4 2 2 Y Y F F

Rs. 13,026.5 Mn Rs. 13,026.5 Mn  68.0% (YoY)  68.0% (YoY)

Rs. 7,756.0 Mn Rs. 7,756.0 Mn  40.1% (YoY)  40.1% (YoY)

Rs. 1,244.9 Mn Rs. 1,244.9 Mn  45.5% (YoY)  45.5% (YoY)

Rs. 855.7 Mn Rs. 855.7 Mn  36.9% (YoY)  36.9% (YoY)

Rs. 874.8 Mn Rs. 874.8 Mn  98.7% (YoY)  98.7% (YoY)

Rs. 440.2 Mn Rs. 440.2 Mn  92.2% (YoY)  92.2% (YoY)

14

… with strong network effect

Key customers

Sell software Monetize GTV

Corporates

User base

Key Partners

Banking Banking

Network Network

VASVAS

Users / deals

Software / users

Merchants

Comprehensive Monetization

Corporates - SaaS fees

Partners - Program fees

Merchants – Merchant Commission

Employees/User/ SMB’s – VAS Fees (From Lending and other BFSI products)

Partners

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u m e n t

B a n k n g

i

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c e n s e s &

m o n e t i

z a

t i o n

D

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Employees /Users/ SMB’s

Note: The Brand Names and Logos mentioned are the property of their respective owners and are used here for identification purposes only

15

Omni Channel Offerings

Offering a combination of payment instruments, mobile application and API integrations

Co – Branded Cards with Banks

Zaggle App to Manage Spends

Omni Channel Offerings

Multiple Banks & network partners

Dashboard to manage reporting & analytics

Note: The Brand Names and Logos mentioned are the property of their respective owners and are used here for identification purposes only

16

Innovative Product Offerings

Comprehensive suite of products for a large & growing addressable market

Rewards & recognition platform

Channel rewards and incentives

Employee rewards and recognition

Employee expense management & benefits

Expense Management

Employee Reimbursements

Employee tax benefits

Embedded-finance

Integrated data-driven business spend management platform with embedded finance capabilities

Empower businesses with full control over spends through dashboard and corporates

Zaggle

Fleet Management

Fleet Payment solution for fleet owners as well as Oil Marketing Companies (OMC) / Compressed Natural Gas (CNG) providers

Live Products at the time of IPO

Continuing innovation

Zaggle International

Payments (ZIP)

Simplifying international payments with complete compliance and transparency

17

– Supercharging Channel Partner Performance

Key Features

Seamless Partner Onboarding

Scheme Management

Campaign Management - QR Scan & Earn, Scratch & Win

Metric-Based Incentive Computation

Lead Management

Leaderboards and Achievements

Automated Claim Management

Performance Management

Redemption

Reports and Analytics

Payments / Redemption Solutions

Revenue Streams

Prepaid Cards

Merchant Vouchers

Interchange fee share from

banks (Program Fees)

Merchant commission (Sales –

Purchase value of vouchers)

SaaS Fee

18

– Digitize Employee Expense, Reimbursements & Benefits – Digitize Employee Expense, Reimbursements & Benefits

Key Features

Automatic Expense Reporting

Mobile-First Experience (Intuitive App with Smart OCR)

Seamless Transaction Reconciliation against Scanned Receipts

Set Up Policies & Limits Easily

Consolidated Statement for the Admin and Individual statement For Every User

Multiple Billing Cycles To Match Corporate Expense Management Requirements

Controls at MCC, MID & Transaction Type Level Wide Acceptance

100% RBI and Income Tax Regulations Compliant Powerful Dashboard With Advanced Analytics & Reporting

Real-Time Expense Approval

100% Policy Enforcement

Payments / Redemption Solutions

Revenue Streams

Prepaid + Corporate Credit

Interchange fee share from

Cards

banks (Program Fees)

SaaS Fee

* OCR – Optical Character Recognition MID - Merchant Identification Number MCC - Merchant Category Code

19

– Digitized Vendor Procure-to-Pay Solutions

Key Features

Seamless Petty Cash Management Through The Mobile App & Corporate Credit/Prepaid Card

Consolidated Statement for The Admin and Individual Statement for Every User

Multiple Billing Cycles to Match Corporate Expense Management Requirements

Controls At Merchant Category Codes, Merchant Identification Number & Transaction Type Level

Automated Invoice Processing

Integrated Payables and Credit Cards

Multiple Payment Options via Zoyer Pay

Utility Payments Powered by BBPS

Real-Time Payment Alerts and Self-Service App

Seamless ERP and Accounting Integration

Payments / Redemption Solutions

Revenue Streams

Corporate Credit Cards

Interchange fee share from

banks (Program Fees)

SaaS Fee

* BBPS – Bharat Bill Pay System

20

Recent innovations

Intelligent Spend Analytics Platform

Newly launched analytics platform, designed to empower businesses with greater cost efficiencies. Available as part of a bundled solution offered by banks, combining corporate credit cards with cutting - edge SaaS technology

Fleet Management Managing Fleet Expenses Efficiently

Zaggle International Payments (ZIP) Simplifying Global Transactions

Fleet program offers a spend management system tailored for fleet management

ZIP ensures seamless international payments with full compliance and transparency

Full control over spends through dashboard for corporates

Dashboard & analytics for Fleet owners as well as oil marketing companies/CNG providers

Live FX Rates with Timestamps

Digital journey for employee card

Advanced Spend Controls for fleet owner

Foreign Remittance Certificate Issued

Key Features

Granular level visibility of employee card

Automated Approval Workflow

Download customize transaction reports

Self-servicing tools for corporates

Multi-currency Forex Cards for Individuals and Corporates

Segregate business and personal forex

spends

21

Inorganic initiatives to strengthen the business portfolio

Overview

Transaction Details

One of the largest income tax and e-filing companies specializing in digital solutions for tax and accounting. Operates under the brand “TaxSpanner”

Span Across IT Solutions

This transaction strengthens Zaggle’s presence in the spend management space by capitalizing on TaxSpanner’s comprehensive tax services which fit right across our entire product offering

Zaggle has already integrated TaxSpanner’s solutions across its existing product offerings and we have seen initial success already.

Stake: 98.3%

Consideration: INR 568.3 Mn

Status: Completed

Leader in digital payment solutions, offers services such as UPI, IMPS, and an API banking platform named "TransXT."

Mobileware Technologies

This transaction aligns with Zaggle’s aim to strengthen its presence in the SaaS FinTech industry by capitalizing on Mobileware’s established infrastructure and expertise

Zaggle plans to integrate Mobileware's innovative solutions into its ecosystem, enhancing its capabilities in embedded payments and streamlining transaction experiences

Stake: 38.34%

Consideration: INR 228.5 Mn

Status: Completed

22

Seasoned management team and board (1/2)

Dr. Raj P Narayanam Founder and Executive Chairman

Avinash Ramesh Godkhindi Managing Director and CEO

Leadership

Founded Zaggle in 2011 with a vision to simplify corporate spends

• Honorary Doctorate Degree (D. Litt) by Chitkara University,

Punjab

• Completed post-graduate diploma in business management

with specialization in finance from the FORE School of Management - New Delhi

• He has experience in the technology and fintech industry. He has made varying levels of investments in certain companies at different points in time. Has served on the board of the company since 2012

Board of Directors

Aravamudan Krishna Kumar Independent Director

• Non-Executive Chairman at UCO Bank • He retired in 2014 from State Bank of India as MD • Holds a bachelor’s degree in arts and economics (honors

course) from the University of Delhi

• Certified associate of the Indian Institute of Bankers • Directorships: MTAR Technologies, TVS Wealth, Sathguru

Catalyser

Leading Zaggle’s growth ; Served on the board of the company since 2012

• Holds a bachelor’s degree in engineering from Bangalore University,

Bengaluru, and MBA from the University of Chicago, Chicago

• Has served on the board of the company since 2012 • Awarded the “Inspiring CEO” award by the Economic Times in 2022 • He has experience in the banking industry Prior to joining Zaggle,

Avinash worked with Citibank in India

Virat Sunil Diwanji Non – Executive, Non – Independent Director

• Appointed as National Head – Consumer Banking & Senior

Management Personnel of Federal Bank

• 30+ years of experience in building, managing and growing Retail

Consumer Businesses cutting across Liabilities and Assets; Successfully managed JVs with international partners (Ford Credit International) and executed the merger of mid-size bank – ING Vysya Served as Non-Executive Director, for over 9 years, on Board of Kotak General Insurance Limited from its inception stage

• Prior to joining Kotak Group, he has worked with management consultancy division of A. F. Ferguson & Co for 6 years handling assignments cutting across Private and Public sector enterprises in India and UAE

23

Seasoned management team and board (2/2)

Board of Directors

Abhay Deshpande Raosaheb Independent Director

• 20+ years of experience in Financial banking • PhD Economics and engineering from the Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, Maharashtra

• Directorships: Rapidue Technologies,

• Co-founder of Markjack which he exited post

Payswiff Technologies, Recykal Foundation, Anubhuti Welfare Foundation, Sarvah Incubation Foundation, Musika Solutions Private Limited, Apr Reality Llp

sale to Capillary

Prerna Tandon Independent Director

• Holds a master’s degree in business administration from

the Panjab University, Chandigarh She worked as the Vice President – operations at Infosys BPO Limited & Vice President – productivity & digitization leader at Genpact India

Arun Vijaykumar Gupta Independent Director

• Holds a bachelor’s degree in commerce from the P.D. Lion’s College of

Commerce and Economics, University of Bombay

• Directorships: Route Mobile, Absolute Sports Private Limited

Aditya Kumar Chief Financial Officer

Key Managerial Personnel

Hari Priya Company Secretary & Compliance Officer

• Member of The Institute of Chartered Accountants of India, New

• Member of the Institute of Company Secretaries of India, New Delhi and

Delhi

• He has experience in the financial services industry • Prior to joining Zaggle, he worked at Spandana Sphoorty Financial

Limited as Vice President Investor Relations-Finance

bachelor’s degree in law from Osmania University,

• Prior to joining Zaggle, she worked at Spandana Sphoorty, Gayatri Projects

and Axis Clinicals

24

Zaggle in a nutshell

Seasoned management team and board

Seasoned team

Multi-product strategy

SaaS based platform with a comprehensive product stack

Revenues from operations in FY25 have grown y-o-y at 68.0% with a corresponding growth in Reported EBITDA y-o-y of 63.2% over the same period

Customer churn rate is less than 1.5%

Robust financial metrics

Consistent customer Retention

Technology and network

In-house technology with strong network effect

Large addressable market

Overall estimated market revenue (2027) for Payments in India : ₹ 1750+ Bn *

Customer acquisition costs of less than 5% of total revenue

Low CAC and retention costs

Ecosystem- based approach

Business model with diverse sources of revenue across SaaS and fintech

Note: FY: Financial Year

*Source : Frost & Sullivan Report

25

Historical financials

2626

Historical financial and operating metrics

Corporate customers

Aggregate users (1) (Mn)

Revenue from operations (₹ Mn)

3,455

3,016

2,411

1,753

1,092

2.73

2.27

1.72

0.90

3.28

13,026

7,756

5,535

3,713

2,400

FY2021

FY2022

FY2023

FY2024

FY2025

FY2021

FY2022

FY2023

FY2024

FY2025

FY2021

FY2022

FY2023

FY2024

FY2025

Adjusted EBITDA & EBITDA margin(₹ Mn)

Reported EBITDA & EBITDA margin (₹ Mn)

Cash PAT & Cash PAT margin (₹ Mn)

11.5%

16.1%

11.2%

11.0%

9.6%

11.5%

16.1%

8.6%

9.1%

8.8%

8.9%

11.8%

7.6%

8.7%

8.6%

1,245

856

599

625

1,152

706

599

481

276

276

1,114

674

440

435

214

FY2021

FY2022

FY2023

FY2024

FY2025

FY2021

FY2022

FY2023

FY2024

FY2025

FY2021

FY2022

FY2023

FY2024

FY2025

Note: (1) Total number of users (Employees, channel partners, and customers of Customers) served by the company, FY: As of and for the year ended March 31 Above performance represents standalone financials

27

Historical profit and loss statement (standalone)

Particulars (₹ Million, unless stated otherwise)

Revenue from operations

Gross Profit

Gross Profit Margin

Employee benefits expense

Incentive and cash back

Other Expenses

Adjusted EBITDA

Adjusted EBITDA Margin

ESOP Cost

Reported EBITDA

Reported EBITDA Margin

Other Income

Depreciation

EBIT

EBIT Margin

Finance Cost

Profit before Tax

Tax

Profit After Tax

PAT Margin

Cash PAT (PAT+DA+ESOP)

EPS - Basic (₹)

EPS – Diluted (₹)

FY25

13,026.5

6,228.5

47.8%

563.4

3,598.7

821.4

1,244.9

9.6%

92.6

1,152.3

8.8%

245.1

146.9

1,250.5

9.6%

76.3

1,174.2

299.4

874.8

6.7%

1,114.3

6.96

6.93

FY24

7,756.0

3,946.5

50.9%

363.1

2,168.3

559.5

855.7

11.0%

149.8

705.9

9.1%

112.7

83.6

735.0

9.5%

137.2

597.8

157.6

440.2

5.7%

673.6

4.06

4.03

FY23

5,534.6

2,328.3

42.0%

291.7

1,002.0

409.5

625.0

11.3%

144.1

481.0

8.7%

11.1

61.9

430.1

7.8%

113.7

316.3

87.3

229.0

4.1%

435.1

2.48

2.46

FY22

3,712.5

2,259.6

60.8%

154.3

1,176.4

330.4

598.5

16.1%

-

598.5

16.1%

4.0

20.9

581.6

15.7%

69.8

511.7

92.5

419.2

11.3%

440.1

4.57

4.57

FY21

2,399.7

2,087.9

87.0%

124.6

1,380.3

306.6

276.3

11.5%

-

276.3

11.5%

3.2

20.4

259.0

10.8%

77.1

182.0

(11.3)

193.3

8.1%

213.8

2.11

2.11

28

Historical balance sheet (standalone)

Particulars (Rs. in Millions)

2025

2024

2023

2022

2021

Particulars (Rs. in Millions)

2025

2024

2023

2022

2021

ASSETS

Non-current assets

Property, plant and equipment

396.83

25.32

100.93

544.07

119.10

81.56

220.17

498.63

23.5

196.7

68.9

108.7

19.8

55.2

44.3

15.0

815.79

259.83

4.9

0.0

8.45

418.46

18.21

5.60

27.23

0.00

46.12

11.00

27.60

27.22

14.7

119.0

23.1

29.8

7.3

21.4

123.6

24.6

311.1

Right-of-use assets

Intangible assets

Intangible asset under development

Financial assets

(i) Investments

(ii) Loans

(iii) Other financial assets

Other non-current assets

Income-tax assets (net)

Deferred tax assets (net)

Current assets

Inventories

Financial assets

(i) Investments

Total non-current assets

2,555.74

1,096.38

589.2

3.31

3.58

1.0

1.1

2.7

0.00

5.20

12.3

(ii) Trade receivables

2,148.99

1,746.21

1,026.6

(iii) Cash and cash equivalents

379.91

79.40

195.9

(iv) Bank balances other than (iii) above

6,151.52

2,713.67

(v) Other financial assets

102.76

30.40

30.1

1.2

Other current assets

1,740.81

1,286.52

491.4

Total current assets

10,527.30

5,864.98

1,758.4

0.0

429.5

7.1

29.0

0.0

148.7

615.5

0.0

226.8

27.9

5.0

0.0

99.5

361.9

9.5

36.8

27.0

0.0

0.0

4.1

0.0

74.7

106.9

258.9

EQUITY AND LIABILITIES

EQUITY

Equity share capital

Other equity

Total equity

LIABILITIES

Non-current liabilities

Financial liabilities

(i) Borrowings

(ii) Lease liabilities

Provisions

Total non-current liabilities

Current liabilities

Financial liabilities

(i) Borrowings

(ii) Lease liabilities

(iii) Trade payables

134.21

122.49

12,341.91

5,631.33

12,476.12

5,753.82

92.2

395.3

487.5

0.00

77.90

20.79

98.69

154.73

87.57

16.40

258.70

513.3

158.7

11.4

683.4

50.90

35.50

581.29

42.68

697.4

44.1

1.8

-37.4

-35.6

483.3

51.0

7.2

541.5

161.5

7.4

1.8

-457.3

-455.5

376.9

31.9

5.7

414.5

313.9

7.9

- Total outstanding dues of micro and small enterprises

- Total outstanding dues of creditors other than micro and small enterprises

2.21

6.53

9.6

7.8

0.1

32.82

13.10

82.6

99.6

191.0

(iii) Other financial liabilities

45.05

21.11

23.7

Total assets

13,083.04

6,961.36

2,347.6

926.5

620.8

Total equity and liabilities

13,083.04

6,961.36

Provisions

1.00

0.95

Other current liabilities

327.45

281.77

Current tax liabilities (net)

13.30

1.41

Total current liabilities

Total liabilities

508.23

948.84

606.92

1,207.54

0.2

271.3

47.8

1,176.7

1,860.1

2,347.6

0.1

144.3

0.0

420.6

962.1

926.5

0.1

148.9

0.0

661.8

1,076.3

620.8

29

Annexure

3030

Key awards, accreditations and recognitions

Business Awards 2025 organized by Franchise India

FINIXX 2024 - Best use of Customer Loyalty Program & Best use of Print Ad

Telangana Best Employer Brand Awards 2024

Transformation Tech Award” at Deloitte Technology Fast 50, 2024 INDIA

International Startup Festival: Lifetime Achievement Award to Dr. Raj P Narayanam, 2024

BW Businessworld Festival of Fintech Conclave Awards: Fintech Leader of the Year, 2024

Govt of Telangana: Recognized Pride of Telangana, 2024

BW Businessworld Festival of Fintech Conclave Awards: Fintech Brand of the Year, 2024

Best Digital Expense Management Platform (India) 2024 by CFI.co - Capital Finance International

11th Payments Industry Awards: Best Spend Management System Provider, 2024

5.76

11th Payments Industry Awards: Best Card Initiative for Zaggle ZatiX Provider, 2024

Top 50 Indian Digital Finance Influencers 2024: Promoter Raj Narayanam was awarded for his visionary contributions persistently guide the FinTech revolution in India.

Global Banking & Finance Award: Excellence in Innovation Business Spend Management Software India 2023

10th Payments Industry Awards: Best B2B Payment Solution Provider, 2023

BW Businessworld Festival of Fintech Conclave Awards: Winner – Best Payments Solutions of the Year, 2023

31

Thank you

Company

Zaggle Prepaid Ocean Services Limited

CIN: L65999TG2011PLC074795 Hari Priya, Company Secretary & Compliance Officer Email id: Investor.Relations@zaggle.in

Investor Relations Advisor

Strategic Growth Advisors Pvt Ltd.

CIN: U74140MH2010PTC204285 Shikha Puri / Srushti Pathak Email id: shikha.puri@sgapl.net / srushti.pathak@sgapl.net Tel No: +91 9819282743 / +91 8308245280

32

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