The review has been instigated by Lloyds Banking Group Plc, which has hired Deloitte to advise on Goals' future, the newspaper said.
Established in 2000 and operating about 50 sites globally, Goals had suspended trading in its shares since March amid an accounting probe.
Goals representatives were not immediately available for comment.
(Reporting by Rishika Chatterjee in Bengaluru; Editing by Andrew Cawthorne)
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