Eternal Ltd (ETL) is making a decisive shift toward an AI-first commerce architecture, significantly expanding its strategic partnership with OpenAI. This collaboration aims to embed advanced generative AI at the core of its primary platforms, including food delivery giant Zomato, quick-commerce leader Blinkit, and its newest "Going-out" venture, District. The integration will leverage OpenAI’s Enterprise API to overhaul customer interactions and partner ecosystems. For merchants and delivery partners, Eternal is deploying AI-assisted workflows and contextual assistants to streamline high-volume operations. Internally, the company is testing the latest coding models, such as GPT-5.3-Codex, within its proprietary developer orchestration platform, Stitch, to automate complex software engineering tasks. **Financial Performance and Market Metrics** Eternal’s stock remains in a high-stakes spotlight following robust Q3 FY2026 earnings reported in late January. The company’s financial trajectory continues to show aggressive expansion: * **Consolidated Revenue:** Reported at **₹16,315 crore**, a massive **201.8%** year-on-year increase. * **Net Profit:** Surged by **72.8%** to reach **₹102 crore** for the December quarter. * **Stock Valuation:** Currently trading around **₹281.60**, the company holds a market capitalization of approximately **₹2.7 trillion**. * **Quick Commerce (Blinkit):** Revenue grew nearly **121%** year-on-year, with the segment now representing a significant portion of the group's total revenue mix. * **Food Delivery (Zomato):** Maintained steady growth with a **17%** rise in Net Order Value (NOV), reaching **₹9,846 crore**. **Strategic Impact and Forward Outlook** The partnership with OpenAI is designed to address the "execution gap" in scaling hyper-local delivery. By moving from a standard marketplace model to an AI-driven inventory-led structure, Eternal seeks to optimize its network of over **2,020 dark stores**. The goal is to drive operational efficiency in a market where 75% of urban Indian consumers now use delivery apps weekly. Investors are closely watching the impact of these AI tools on the company's high valuation. While revenue growth has been stellar, Eternal carries a Price-to-Earnings (P/E) ratio exceeding **1,100x**, signaling that the market has priced in near-perfect execution of these technological integrations. Beyond commercial interests, the AI rollout extends to social initiatives like Feeding India and the AI-native venture Nugget. Group CEO Albinder Dhindsa has emphasized that these tools are becoming foundational infrastructure, intended to improve data-driven decision-making across the entire ecosystem of restaurants, delivery partners, and consumers.