Integrated Filing — IndAS



General information about company

Scrip Code 543396
NSE Symbol PAYTM
MSEI Symbol NOTLISTED
ISIN INE982J01020
Name of company ONE 97 COMMUNICATIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Refer segment note
Start date and time of board meeting 06-05-2026   18:37:00
End date and time of board meeting 06-05-2026   20:04:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,26,400.00 8,43,700.00
Other income 17,800.00 85,400.00
Total income 2,44,200.00 9,29,100.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 73,900.00 2,76,500.00
(e) Finance costs 500.00 1,800.00
(f) Depreciation, depletion and amortisation expense 13,200.00 56,800.00
(f) Other Expenses
1 Payment processing charges 69,200.00 2,57,300.00
2 Marketing and promotional expenses 16,900.00 53,600.00
3 Software, cloud and data centre expenses 17,500.00 64,300.00
4 Other expenses 35,700.00 1,41,800.00
Total other expenses 1,39,300.00 5,17,000.00
Total expenses 2,26,900.00 8,52,100.00
3 Total profit before exceptional items and tax 17,300.00 77,000.00
4 Exceptional items 2,100.00 (18,600.00)
5 Total profit before tax 19,400.00 58,400.00
6 Tax expense
7 Current tax (200.00) 2,000.00
8 Deferred tax 1,300.00 1,000.00
9 Total tax expenses 1,100.00 3,000.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 18,300.00 55,400.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 (200.00)
16 Total profit (loss) for period 18,300.00 55,200.00
17 Other comprehensive income net of taxes 15,300.00 29,100.00
18 Total Comprehensive Income for the period 33,600.00 84,300.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 18,400.00 55,300.00
Total profit or loss, attributable to non-controlling interests (100.00) (100.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 33,700.00 84,400.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (100.00) (100.00)
21 Details of equity share capital
Paid-up equity share capital 6,400.00 6,400.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 15,96,200.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.87 8.66
Diluted earnings (loss) per share from continuing operations 2.83 8.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.87 8.66
Diluted earnings (loss) per share from continuing and discontinued operations 2.83 8.55
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Statement of Consolidated Audited Financial Results has been prepared in accordance with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the “Act”) and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘Listing Regulations’). The Statement of Consolidated Audited Financial Results of the Company and its subsidiaries (collectively ''the Group'') and its interest in associates and joint ventures have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 06, 2026. 2.The Statement includes the results for the quarter ended March 31, 2026 and March 31, 2025, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial years which were subject to limited review. 3.The Group is engaged in different business units, including payment and financial services and marketing services and the Board of Directors (Chief Operating Decision Maker “CODM”) reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments. 4.Exceptional item comprises of: a. March 31, 2025: i. During the year ended March 31, 2025, the Group had sold its movie ticketing business and events business to Zomato Limited resulting in gain of INR 1,345 crores. ii. On April 16, 2025, the MD & CEO voluntarily offered to forego certain ESOPs, which were consequently cancelled by the Nomination and Remuneration Committee (NRC) of the Group resulting in the Group recording cancellation charge of INR 492 crores in accordance with Ind-AS 102 during the quarter and year ended March 31, 2025. Further, for the quarter and year ended March 31, 2025, the Group recognized provisions for impairment of goodwill amounting to INR 10 crores and impairment provision of INR 20 crores of optionally convertible debentures. b. March 31, 2026: i. During the quarter and year ended March 31, 2026, Group received interest income of INR 21 crores relating to impaired loan given to JV in earlier period. ii. During the year ended March 31, 2026, exceptional loss represents impairment of investments in associates of INR 5 Crores, optionally convertible debentures of INR 12 crores and loan given to a JV of INR 190 crores. 5. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes introduce several changes, including a uniform definition of wages and enhanced leave-related benefits. The Group has assessed the financial implications of these changes, which have resulted in an incremental expense (net) of INR 12 crores for the year ended March 31, 2026. The Group continues to monitor developments relating to the Labour Codes and will evaluate the impact, if any, on the remeasurement of liabilities pertaining to employee benefits. 6.Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: (Amount in INR crores) S. No. Objects of the issue Amount as Amount Utilized Amount Un-utilized proposed in up to as on Offer Document March 31, 2026 March 31, 2026 1 Growing and strengthening our Paytm ecosystem, including through acquisition and retention of consumers and merchants and providing them with greater access to technology and financial services i) Marketing and promotional expenses 4,300 761 - ii) Expanding our merchant base and deepening our partnership with our merchants 1,722 iii) Strengthening and expanding our technology powered payments platform 1,817 Total (A) 4,300 4,300 - 2 Investing in new business initiatives, acquisitions and strategic partnerships i) Investments in new business initiatives a) Payment Services 2,000 0.50 1,986 b) Commerce and cloud services - c) Financial Services 13.50 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 14 1,986 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,133 1,986 Net IPO proceeds which were un-utilised as at March 31, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. 7. Pursuant to the Master Direction on Regulation of Payment Aggregators (“PA”) issued by the Reserve Bank of India (“RBI”), vide its circular dated September 15, 2025 ('RBI Guidelines'), the Company, effective midnight of November 30, 2025, transferred its’ Offline merchant business to its wholly owned subsidiary, Paytm Payments Services Limited (“PPSL”) on a slump sale basis for purchase consideration of INR 975 crores. Considering the transaction to be within the Group, this does not have any financial impact on the quarter and year ended March 31, 2026 results. 8. During the previous year ended March 31, 2025, the Holding Company, together with its subsidiary and step-down subsidiary (namely Little Internet Private Limited and Nearbuy India Private Limited respectively), received a Show Cause Notice (SCN) dated February 27, 2025, from the Directorate of Enforcement, Government of India. The SCN alleged contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA), and the rules and regulations framed thereunder. The alleged contraventions inter-alia primarily pertain to certain investments made by the Company in those subsidiaries in earlier years and equity raised by the subsidiaries. The alleged contraventions include periods when Little Internet Private Limited and Nearbuy India Private Limited were not subsidiaries of the Holding Company. The aggregate value of the contraventions included in the SCN is approximately INR 611 crores. Till December 31, 2025, the RBI has compounded the matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited. Further, based on the application and additional steps taken by the Holding Company and its subsidiaries, RBI has observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. During the quarter and year ended March 31, 2026, the RBI has compounded the matters having aggregate value of approximately INR 33 crores for the Company. The Group is in the process of taking necessary steps for resolution of matters included in the SCN. Based on an independent legal opinion and management's assessment, the Group has recorded provision for related compounding fees on best estimates. Pending the final outcome of all the related processes in this regard, it is not possible to assess the consequent effects of the above remaining matters on these financial results. 9. On April 24, 2026, the RBI, through a press release, cancelled the banking license of Paytm Payments Bank Limited (“PPBL”), an associate company of the Company and on 25 April 2026 the shareholders of PPBL approved necessary resolutions to enable the winding-up of PPBL either, as instructed by the RBI, or voluntarily with the permission of RBI. The Company has no exposure to PPBL and does not maintain any material business arrangements or service partnerships with PPBL. Additionally, PPBL operates independently with no board or management involvement from the Company. There is no direct financial or operational impact on the Company arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL’s normal business and Company had fully impaired its investment in PPBL as of March 31, 2024. 10. During the year ended March 31, 2026, Depreciation includes INR 24 crores impairment charge. 11. Effective September 30, 2025, the Group has opted to present amounts in INR crores. Accordingly, corresponding comparative period amounts have also been changed and presented in INR crores from being presented in INR millions earlier.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 64,500.00
Capital work-in-progress 700.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 26,100.00
Intangible assets under development 400.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 4,000.00
Non-current financial assets
Non-current investments 2,89,500.00
Trade receivables, non-current 0.00
Loans, non-current 900.00
Other non-current financial assets
1 Other financial assets 4,200.00
Total of other non-current financial assets 4,200.00
Total non-current financial assets 2,94,600.00
Deferred tax assets (net) 1,200.00
Other non-current assets
1 Tax assets 62,500.00
2 Other non-current assets 3,400.00
Total of other non-current assets 65,900.00
Total non-current assets 4,57,400.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,56,600.00
Trade receivables, current 1,18,600.00
Cash and cash equivalents 3,28,500.00
Bank balance other than cash and cash equivalents 9,74,000.00
Loans, current 40,000.00
Other current financial assets
Total of other current financial assets 2,52,900.00
Total current financial assets 18,70,600.00
Current tax assets (net)
Other current assets
1 Other current assets 63,500.00
Total of other current assets 63,500.00
Total current assets 19,34,100.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 23,91,500.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,400.00
Other equity 15,96,200.00
Total equity attributable to owners of parent 16,02,600.00
Non controlling interest 200.00
Total equity 16,02,800.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 13,700.00
Total of other non-current financial liabilities 13,700.00
Total non-current financial liabilities 13,700.00
Provisions, non-current 12,900.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Contract liabilities 2,000.00
2 Other non-current liabilities 500.00
Total of other non-current liabilities 2,500.00
Total non-current liabilities 29,100.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,700.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 83,200.00
Total Trade payable 88,900.00
Other current financial liabilities
1 Lease liabilities 3,500.00
2 Other financial liabilities 6,20,000.00
Total of other current financial liabilities 6,23,500.00
Total current financial liabilities 7,12,400.00
Other current liabilities 30,100.00
1 Contract liabilities 10,400.00
2 Other current liabilities 19,700.00
Total of other current liabilities 30,100.00
Provisions, current 17,100.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 7,59,600.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,88,700.00
Total equity and liabilites 23,91,500.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Note 1 : Other intangible assets include - Right of use assets INR 223 and Other intangible assets INR 38 Note 2: Deferred tax assets and deferred tax liabilities are not netted off. Note 3. Investments accounted for using equity method consists of - Investment in Associates INR 40



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Group is engaged in different business units, including payment and financial services and marketing services and the Board of Directors (Chief Operating Decision Maker “CODM”) reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments.



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain / (loss) on defined benefit plans 200.00 (400.00)
2 Changes in fair value of equity instruments at FVTOCI (refer note 9) 800.00 800.00
Total Amount of items that will not be reclassified to profit and loss 1,000.00 400.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 14,300.00 28,700.00
Total Amount of items that will be reclassified to profit and loss 14,300.00 28,700.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 15,300.00 29,100.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 58,400.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,500.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (17,600.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (15,400.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (76,800.00)
Adjustments for other bank balances (1,99,200.00)
Adjustments for increase (decrease) in trade payables, current 15,100.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (11,700.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 56,800.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2,700.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,20,600.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (200.00)
Adjustments for dividend income 0.00
Adjustments for interest income 76,600.00
Adjustments for share-based payments 17,400.00
Adjustments for fair value losses (gains) (5,100.00)
Adjustments for undistributed profits of associates (200.00)
Other adjustments for which cash effects are investing or financing cash flow (1,000.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 65,300.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,29,400.00)
Net cash flows from (used in) operations (71,000.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,300.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (74,300.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,100.00
Purchase of property, plant and equipment 47,900.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 43,200.00
Purchase of other long-term assets 1,93,800.00
Cash advances and loans made to other parties 900.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 76,700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,93,500.00
Net cash flows from (used in) investing activities 1,71,900.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 200.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 3,700.00
Dividends paid 0.00
Interest paid 1,500.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,000.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 92,600.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 28,700.00
Net increase (decrease) in cash and cash equivalents 1,21,300.00
Cash and cash equivalents cash flow statement at beginning of period 2,07,200.00
Cash and cash equivalents cash flow statement at end of period 3,28,500.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R.Batliboi & Associates LLP Yes 31-07-2027