Integrated Filing — IndAS

General information about company
Scrip Code	544305
NSE Symbol	MOBIKWIK
MSEI Symbol	NOTLISTED
ISIN	INE0HLU01028
Name of company	ONE MOBIKWIK SYSTEMS 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-2025
Description of presentation currency	INR (in Actuals)
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	The Company operates in a single operating segment which is financial and payment services
Start date and time of board meeting	19-May-2025   21:30:00
End date and time of board meeting	19-May-2025   22:30:00
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

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	Consolidated	Consolidated
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	2677840000	11701740000
	Other income	107400000	223160000
	Total income	2785240000	11924900000
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	430770000	1702350000
(e)	Finance costs	66580000	272960000
(f)	Depreciation, depletion and amortisation expense	42920000	128660000
(f)	Other Expenses
1	Payment gateway cost	1470580000	5540330000
2	Lending operational expenses	410660000	1758060000
3	Financial guarantee expenses	127230000	388830000
4	Other expenses	803610000	3329320000
	Total other expenses	2812080000	11016540000
	Total expenses	3352350000	13120510000
3	Total profit before exceptional items and tax	-567110000	-1195610000
4	Exceptional items	0	0
5	Total profit before tax	-567110000	-1195610000
6	Tax expense
7	Current tax	-6740000	19680000
8	Deferred tax	0	0
9	Total tax expenses	-6740000	19680000
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	-560370000	-1215290000
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	-560370000	-1215290000
17	Other comprehensive income net of taxes	2640000	-10400000
18	Total Comprehensive Income for the period	-557730000	-1225690000
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	155380000	155380000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		5731120000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-8.88	-19.27
	Diluted earnings (loss) per share from continuing operations	-8.88	-19.27
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	-8.88	-19.27
	Diluted earnings (loss) per share from continuing and discontinued operations	-8.88	-19.27
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	60700000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	61040000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	25160000
	Total non-current financial assets	86200000
	Deferred tax assets (net)
	Other non-current assets	1472380000
	Total non-current assets	1619280000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	560420000
	Cash and cash equivalents	2766380000
	Bank balance other than cash and cash equivalents	6922180000
	Loans, current	0
	Other current financial assets	1306450000
	Total current financial assets	11555430000
	Current tax assets (net)
	Other current assets	429000000
	Total current assets	11984430000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	13603710000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	155380000
	Other equity	5731120000
	Total equity attributable to owners of parent	5886500000
	Non controlling interest
	Total equity	5886500000
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	146280000
	Total non-current financial liabilities	146280000
	Provisions, non-current	36110000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	182390000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2710040000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	76000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	991440000
	Total Trade payable	1067440000
	Other current financial liabilities	3624020000
	Total current financial liabilities	7401500000
	Other current liabilities	91010000
	Provisions, current	42310000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	7534820000
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	7717210000
	Total equity and liabilites	13603710000
	Disclosure of notes on assets and liabilities

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		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

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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of net defined benefit liability	2640000	-10400000
	Total Amount of items that will not be reclassified to profit and loss	2640000	-10400000
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	2640000	-10400000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-1195610000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			272960000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			249930000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			47790000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			349790000
	Adjustments for other bank balances			-734400000
	Adjustments for increase (decrease) in trade payables, current			-1203250000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-40750000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			128660000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1355090000
	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			208770000
	Adjustments for share-based payments			117850000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1960000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			62890000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			410930000
	Net cash flows from (used in) operations			-784680000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-103050000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-681630000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	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			14990000
	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			3050000
	Purchase of property, plant and equipment			90240000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			207800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3240470000
	Net cash flows from (used in) investing activities	-3134850000
	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			5368440000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			16267910000
	Repayments of borrowings			15884320000
	Payments of lease liabilities			49810000
	Dividends paid			0
	Interest paid			253470000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-301720000
	Net cash flows from (used in) financing activities			5147030000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1330550000
	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			1330550000
	Cash and cash equivalents cash flow statement at beginning of period			-208720000
	Cash and cash equivalents cash flow statement at end of period			1121830000