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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 26-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Refer Segment Note
Start date and time of board meeting 26-10-2026   19:51:00
End date and time of board meeting 26-10-2026   22:15:00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,64,800.00 5,09,600.00
Other income 18,200.00 36,400.00
Total income 2,83,000.00 5,46,000.00
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 75,900.00 1,50,100.00
(e) Finance costs 700.00 1,400.00
(f) Depreciation, depletion and amortisation expense 14,600.00 27,700.00
(f) Other Expenses
1 Payment processing charges 80,500.00 1,59,900.00
2 Marketing and promotional expenses 19,400.00 36,300.00
3 Software, cloud and data centre expenses 21,100.00 37,000.00
4 Other expenses 40,900.00 79,000.00
Total other expenses 1,61,900.00 3,12,200.00
Total expenses 2,53,100.00 4,91,400.00
3 Total profit before exceptional items and tax 29,900.00 54,600.00
4 Exceptional items (400.00) (400.00)
5 Total profit before tax 29,500.00 54,200.00
6 Tax expense
7 Current tax 3,400.00 6,100.00
8 Deferred tax 3,300.00 3,300.00
9 Total tax expenses 6,700.00 9,400.00
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 22,800.00 44,800.00
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 (300.00) (300.00)
16 Total profit (loss) for period 22,500.00 44,500.00
17 Other comprehensive income net of taxes 4,800.00 4,600.00
18 Total Comprehensive Income for the period 27,300.00 49,100.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 22,600.00 44,600.00
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 27,400.00 49,200.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.52 6.97
Diluted earnings (loss) per share from continuing operations 3.47 6.89
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 3.52 6.97
Diluted earnings (loss) per share from continuing and discontinued operations 3.47 6.89
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 Unaudited Consolidated 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 Unaudited Consolidated 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 October 26, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 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. 3. Exceptional item comprises of: a. September 30, 2026: During the quarter and six-month period ended September 30, 2026, the Holding Company has written-off obsolete capital work-in-progress amounting to INR 4 crores. b. March 31, 2026: 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 respectively. Additionally, Group received interest income of INR 21 crores relating to impaired loan given to JV in earlier period. c. September 30, 2025: i. During the quarter and six-month period ended September 30, 2025, the Group has recorded an impairment loss against a loan given to the JV of INR 190 crores. ii. During the six-month period ended September 30, 2025, the Group recognized provision for impairment of investments in associates amounting to INR 5 crores and an impairment provision of INR 12 crores of optionally convertible debentures. 4. Deferred tax expense includes INR 23 crores pertaining to previous year and INR 5 crores pertaining to previous quarter, recorded on completion of Groups’ assessment of income tax pertaining to one of its subsidiaries. 5. During the 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 pertains to certain investments made by the Holding 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. During the year ended March 31, 2026, Reserve Bank of India (“RBI”) compounded matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited and matters having aggregate value of approximately INR 33 crores for the Holding Company. Further, based on the application and the additional steps taken by the Holding Company and its subsidiaries, RBI had observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. 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. 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 proposed Amount Utilised Amount Un-Utilised in Offer Document up to as on September 30, 2026 September 30, 2026 1Growing 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 761 ii) Expanding our merchant base and deepening our partnership with our merchants 1,722 iii) Strengthening and expanding our technology powered payments platform 4,300 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 5.5 b) Commerce and cloud services 2000 60.0 1,486 c) Financial Services 448.5 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 514 1,486 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,633 1,486 Net IPO proceeds which were un-utilised as at September 30, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. # During the quarter ended September 30, 2026, the Holding Company, pursuant to the approval of Board of Directors and Shareholder’s approval through Special Resolution changed the purpose of utilization of residual IPO Proceeds of Object 2 as below: INR 1,686 crores outstanding unutilized as at July 1, 2026 - The mentioned amount of INR 1,686 crores can be utilized under Object 1 and / or Object 2 (Fully Fungible) without any sub limit for any category by 31 March 2029. 7. On April 24, 2026, the Reserve Bank of India (RBI), through a press release, cancelled the banking license of Paytm Payments Bank Limited (“PPBL”). Consequently, on April 25, 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 Group 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 Group. There is no direct financial or operational impact on the Group arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL’s normal business and Group had fully impaired its investment in PPBL as of March 31, 2024. 8. Pursuant to the RBI's Master Direction on Regulation of Payment Aggregators dated September 15, 2025, the Holding Company transferred its Offline merchant business to its wholly owned subsidiary, Paytm Payments Services Limited (PPSL), on a slump sale basis for a consideration of INR 975 crores, effective midnight of November 30, 2025. As this is an intra-group transaction, it has no impact on the consolidated financial results. 9. On April 28, 2025, the Holding Company’s Joint Venture (JV), First Games Technology Private Limited, received a show cause notice (SCN) from the Directorate General of GST Intelligence, New Delhi. The SCN proposed a GST liability of INR 5,712 crores plus penalty under Sections 74(1), 122(1) and 125 of the CGST Act, 2017 for April 2018 to March 2023. The SCN’s basis was that GST should be levied @28% on the total entry amount instead of @18% on the platform fee. The JV’s writ petition challenging the SCN led the Hon’ble Supreme Court to stay the proceedings on May 23, 2025. On May 27, 2026, however, the Court upheld the 28% levy on online gaming companies and directed adjudication under Rule 31B of the GST Rules, 2017. Subsequent to the reporting period on October 12, 2026, the JV received a demand order from the Additional Commissioner of CGST, Noida, under Section 74(9) of the CGST Act, 2017, which reduced the tax liability to INR 704 crores for April 2018 to March 2023, along with an equal penalty and applicable interest. JV is evaluating the appropriate course forward in accordance with relevant statutory provisions. The Group’s exposure is limited to its investment in the JV, the carrying value for which, is already nil. Accordingly, there is no financial impact on the Group, and no adjustments are required in its financial results. JV had discontinued its online real money gaming business with effect from August 25, 2025, following regulatory changes, and accordingly, the Group, during the quarter ended September 30, 2025, had fully impaired its loan amounting to INR 179 crores given to the JV. During the quarter ended June 30, 2026, the said loan along with unpaid interest amounting to INR 197 crores was converted into 19,67,70,855 equity shares of INR 10 each, at par, of the JV. This conversion has no financial impact on the Group.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 77,600.00
Capital work-in-progress 300.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 33,800.00
Intangible assets under development 900.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 4,700.00
Non-current financial assets
Non-current investments 1,80,400.00
Trade receivables, non-current 0.00
Loans, non-current 900.00
Other non-current financial assets
1 Other financial assets 3,600.00
Total of other non-current financial assets 3,600.00
Total non-current financial assets 1,84,900.00
Deferred tax assets (net) 1,100.00
Other non-current assets
1 Tax assets 63,500.00
2 Other non-current assets 7,400.00
Total of other non-current assets 70,900.00
Total non-current assets 3,74,200.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 3,49,000.00
Trade receivables, current 1,21,500.00
Cash and cash equivalents 2,49,500.00
Bank balance other than cash and cash equivalents 10,21,900.00
Loans, current 74,900.00
Other current financial assets
Total of other current financial assets 2,19,600.00
Total current financial assets 20,36,400.00
Current tax assets (net)
Other current assets
1 Other current assets 33,200.00
Total of other current assets 33,200.00
Total current assets 20,69,600.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 24,43,800.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,400.00
Other equity 16,54,000.00
Total equity attributable to owners of parent 16,60,400.00
Non controlling interest 1,100.00
Total equity 16,61,500.00
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 21,800.00
Total of other non-current financial liabilities 21,800.00
Total non-current financial liabilities 21,800.00
Provisions, non-current 10,400.00
Deferred tax liabilities (net) 3,500.00
Deferred government grants, Non-current
Other non-current liabilities
1 Contract liabilities 2,700.00
Total of other non-current liabilities 2,700.00
Total non-current liabilities 38,400.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,800.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 90,500.00
Total Trade payable 94,300.00
Other current financial liabilities
1 Lease liabilities 4,600.00
2 Other financial liabilities 5,98,200.00
Total of other current financial liabilities 6,02,800.00
Total current financial liabilities 6,97,100.00
Other current liabilities 31,000.00
1 Contract liabilities 8,600.00
2 Other current liabilities 22,400.00
Total of other current liabilities 31,000.00
Provisions, current 14,800.00
Current tax liabilities (Net) 1,000.00
Deferred government grants, Current
Total current liabilities 7,43,900.00
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 7,82,300.00
Total equity and liabilites 24,43,800.00
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 307 and Other intangible assets INR 31 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 47



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 100.00 200.00
Total Amount of items that will not be reclassified to profit and loss 100.00 200.00
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 4,700.00 4,400.00
Total Amount of items that will be reclassified to profit and loss 4,700.00 4,400.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 4,800.00 4,600.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 54,200.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,100.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (12,900.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (5,100.00)
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 40,900.00
Adjustments for other bank balances (23,100.00)
Adjustments for increase (decrease) in trade payables, current 5,400.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,000.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 27,700.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (4,600.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (39,200.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (100.00)
Adjustments for dividend income 0.00
Adjustments for interest income 33,400.00
Adjustments for share-based payments 9,700.00
Adjustments for fair value losses (gains) (2,300.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (100.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 28,400.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,600.00)
Net cash flows from (used in) operations 47,600.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,100.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 41,500.00
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 200.00
Purchase of property, plant and equipment 43,400.00
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 0.00
Purchase of other long-term assets 88,600.00
Cash advances and loans made to other parties 0.00
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 24,700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (15,500.00)
Net cash flows from (used in) investing activities (1,22,600.00)
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 100.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,300.00
Dividends paid 0.00
Interest paid 1,100.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,300.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (83,400.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 4,400.00
Net increase (decrease) in cash and cash equivalents (79,000.00)
Cash and cash equivalents cash flow statement at beginning of period 3,28,500.00
Cash and cash equivalents cash flow statement at end of period 2,49,500.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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