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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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 segement note
Start date and time of board meeting	06-May-2025   15:00:00
End date and time of board meeting	06-May-2025   16:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-10-22
Indicate Company website link for updated RPT policy of the Company	https://ir.paytm.com/policies-and-guidelines
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15993000000	55048000000
	Other income	1804000000	6367000000
	Total income	17797000000	61415000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	5834000000	27020000000
(e)	Finance costs	41000000	155000000
(f)	Depreciation, depletion and amortisation expense	1459000000	6575000000
(f)	Other Expenses
1	Payment processing charges	3309000000	13219000000
2	Marketing and promotional expenses	1409000000	6466000000
3	Software, cloud and data centre expenses	1159000000	5135000000
4	Other expenses	5094000000	18019000000
	Total other expenses	10971000000	42839000000
	Total expenses	18305000000	76589000000
3	Total profit before exceptional items and tax	-508000000	-15174000000
4	Exceptional items	-5297000000	7284000000
5	Total profit before tax	-5805000000	-7890000000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-5805000000	-7890000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-5805000000	-7890000000
17	Other comprehensive income net of taxes	1000000	145000000
18	Total Comprehensive Income for the period	-5804000000	-7745000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	638000000	638000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		128104000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-9.1	-12.39
	Diluted earnings (loss) per share from continuing operations	-9.1	-12.39
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	-9.1	-12.39
	Diluted earnings (loss) per share from continuing and discontinued operations	-9.1	-12.39
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe Statement of Standalone 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 Standalone Audited Financial Results of the Company 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, 2025. n n2.tThe Statement includes the results for the quarter ended March 31, 2025 and March 31, 2024, 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. n n3.tThe Company 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. The way the CODM reviews the performance, management of the Company has concluded that it constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments. n nFor detailed notes kindly refer to the financial results uploaded on the website of the Company n n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	6418000000
	Capital work-in-progress	42000000
	Investment property	0
	Goodwill	0
	Other intangible assets	2292000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	408000000
	Non-current financial assets
	Non-current investments	35376000000
	Trade receivables, non-current	0
	Loans, non-current	1871000000
	Other non-current financial assets	723000000
	Total non-current financial assets	37970000000
	Deferred tax assets (net)	0
	Other non-current assets	5971000000
	Total non-current assets	53101000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	14934000000
	Trade receivables, current	12290000000
	Cash and cash equivalents	19291000000
	Bank balance other than cash and cash equivalents	54719000000
	Loans, current	910000000
	Other current financial assets	15396000000
	Total current financial assets	117540000000
	Current tax assets (net)	0
	Other current assets	3772000000
	Total current assets	121312000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	174413000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	638000000
	Other equity	128104000000
	Total equity attributable to owners of parent	128742000000
	Non controlling interest
	Total equity	128742000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1213000000
	Total non-current financial liabilities	1213000000
	Provisions, non-current	748000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	519000000
	Total non-current liabilities	2480000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	226000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5960000000
	Total Trade payable	6186000000
	Other current financial liabilities	31710000000
	Total current financial liabilities	37896000000
	Other current liabilities	3377000000
	Provisions, current	1918000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	43191000000
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	45671000000
	Total equity and liabilites	174413000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

nNote 1. Other non-current assets consist of - n - Tax assets INR 5,593 and other non-current assets INR 378 n nNote 2. Other intangible assets consist of - n - Right of use assets INR 2,115 and intangible assets INR 177 n n nNote 3. Other non-current financial liabilities consist of n- Lease liabilities only INR 1,213 n nNote 4. Other non- current liabilities consist of - n Contract liabilities INR 376 and other non-current liabilities INR 143 n nNote 5. Other current financial liabilities consist of - n - Lease liabilities INR 339 and other financial liabilities INR 31,371 n nNote 6. Other current liabilities consist of - n - Contract liabilities INR 1,712 and other current liabilities INR 1,665 n nNote 7. Deferred tax assets and Deferred tax liabilities are not netted off. n nNote 8. Investments accounted for using equity method consists of - n Investment in Associates INR 408 n nNote 9. Non-current Investments consists of - n Investment in Subsidiaries INR 9,964 and Other Investments INR 25,412 n n

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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 Company 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. The way the CODM reviews the performance, management of the Company has concluded that it constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments.

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	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	1000000	145000000
	Total Amount of items that will not be reclassified to profit and loss	1000000	145000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1000000	145000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-7890000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			143000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-1177000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			660000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			232000000
	Adjustments for other bank balances			-1150000000
	Adjustments for increase (decrease) in trade payables, current			991000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1994000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6575000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-325000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			2517000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			4593000000
	Adjustments for share-based payments			13009000000
	Adjustments for fair value losses (gains)			-1292000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-12619000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6656000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7633000000
	Net cash flows from (used in) operations			-257000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-643000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			386000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			20604000000
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			50000000
	Purchase of property, plant and equipment			2980000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			2969000000
	Purchase of other long-term assets			23680000000
	Cash advances and loans made to other parties			2595000000
	Cash receipts from repayment of advances and loans made to other parties			1795000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			3713000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19224000000
	Net cash flows from (used in) investing activities	-19348000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			16000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			250000000
	Dividends paid			0
	Interest paid			144000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			200000000
	Net cash flows from (used in) financing activities			-178000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-19140000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-19140000000
	Cash and cash equivalents cash flow statement at beginning of period			38431000000
	Cash and cash equivalents cash flow statement at end of period			19291000000

Signatory Details
Name of signatory	Sunil Kumar Bansal
Designation of person	Company Secretary and Compliance Officer
Place	Bengaluru
Date	06-May-2025