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	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	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
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	2024-12-18
Indicate Company website link for updated RPT policy of the Company	www.mobikwik.com
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?	No
NoDefault

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	2658490000	11639790000
	Other income	134870000	304020000
	Total income	2793360000	11943810000
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	414220000	1652290000
(e)	Finance costs	77120000	313780000
(f)	Depreciation, depletion and amortisation expense	42910000	128650000
(f)	Other Expenses
1	Payment gateway cost	1463710000	5589110000
2	Lending operational expenses	410650000	1758060000
3	Financial guarantee expenses	127230000	388830000
4	Other expenses	814640000	3326250000
	Total other expenses	2816230000	11062250000
	Total expenses	3350480000	13156970000
3	Total profit before exceptional items and tax	-557120000	-1213160000
4	Exceptional items	0	0
5	Total profit before tax	-557120000	-1213160000
6	Tax expense
7	Current tax	0	10500000
8	Deferred tax	0	0
9	Total tax expenses	0	10500000
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	-557120000	-1223660000
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	-557120000	-1223660000
17	Other comprehensive income net of taxes	2930000	-9600000
18	Total Comprehensive Income for the period	-554190000	-1233260000
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		5882240000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-8.83	-19.4
	Diluted earnings (loss) per share from continuing operations	-8.83	-19.4
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	-8.83	-19.4
	Diluted earnings (loss) per share from continuing and discontinued operations	-8.83	-19.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.These standalone financial results of ONE MOBIKWIK SYSTEMS LIMITED has been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 along with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI LODR. n2.The standalone results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 19 May 2025. n3.During the quarter ended 31 December 2024 the Company has completed an initial public offering comprising fresh issue of 20501792 equity shares with a face value of INR 2 each at an issue price of INR 279 per share. n4.The Company equity shares were listed on the National Stock Exchange of India Limited and Bombay Stock Exchange Limited on 18 December 2024. Thus the standalone financial results for the quarter ended 31 March 2025 is prepared in compliance with Regulation 33 of the Listing Regulations. n5.The figures for the quarter ended 31 March 2025 are the balancing figures 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 financial year which were subject to limited review. n6.The figures for the quarter ended 31 March 2024 as reported in the statement have not been subjected to audit since the requirement of submission of quarterly standalone financial results is applicable on listing of equity shares of the Company from the quarter ended 30 September 2024. The quarter ended 31 March 2024 is considered as the balancing figure between audited figures in respect of the full financial year and the figures up to the third quarter as approved by the Board of Directors. n7.The Company had entered into an agreement which is a waiver agreement with one of its lending partners whereby the Company had agreed to forego income receivable related to financial services amounting to INR 242 million pertaining to quarter ended 30 June 2024 which had been netted off against revenue from financial services during the quarter ended 30 September 2024. Pursuant to the waiver agreement the lending partner had also agreed to irrevocably waive its right to receive facilitation fees from the Company amounting to INR 421.62 million out of which INR 385.30 million pertains to quarter ended 30 June 2024 and INR 36.32 million pertains to the year ended 31 March 2024 which had been netted off against lending operational expenses during the quarter ended 30 September 2024. nSubsequent to the period ended 31 December 2024 the Company had agreed with one of its lending partners for the waiver of lending expenses payable. This had resulted in reversal of lending operational expense amounting to INR 235.65 million during the quarter ended 31 December 2024 out of which INR 91.99 million pertains to quarter ended 30 September 2024 and INR 122.72 million pertains to quarter ended 30 June 2024 and INR 20.94 million pertains to the year ended 31 March 2024. nThe above adjustments were in conjunction with the applicable digital lending guidelines issued by RBI. nThe Company operates in a single operating segment only which is financial and payment services. Hence no separate disclosure is required for segments. n8.The unaudited standalone financial results for the quarter and year ended 31 March 2025 are also being made available on the Stock Exchange websites www.bseindia.com and www.nseindia.com and on the Company website www.mobikwik.com.

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	60610000
	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	675650000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	17900000
	Total non-current financial assets	693550000
	Deferred tax assets (net)	0
	Other non-current assets	1385800000
	Total non-current assets	2139960000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	552420000
	Cash and cash equivalents	2717750000
	Bank balance other than cash and cash equivalents	6676400000
	Loans, current	0
	Other current financial assets	1453130000
	Total current financial assets	11399700000
	Current tax assets (net)
	Other current assets	398060000
	Total current assets	11797760000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	13937720000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	155380000
	Other equity	5882240000
	Total equity attributable to owners of parent	6037620000
	Non controlling interest
	Total equity	6037620000
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	33360000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	179640000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3106970000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	65520000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	940250000
	Total Trade payable	1005770000
	Other current financial liabilities	3479840000
	Total current financial liabilities	7592580000
	Other current liabilities	87820000
	Provisions, current	40060000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	7720460000
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	7900100000
	Total equity and liabilites	13937720000
	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		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

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	Remeasurement of net defined benefit liability	2930000	-9600000
	Total Amount of items that will not be reclassified to profit and loss	2930000	-9600000
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	2930000	-9600000

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			-1213160000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			313780000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			256900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			44110000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			402520000
	Adjustments for other bank balances			-928100000
	Adjustments for increase (decrease) in trade payables, current			-1204350000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-43430000
	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			11530000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1512420000
	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			208040000
	Adjustments for share-based payments			114750000
	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			82890000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			481680000
	Net cash flows from (used in) operations			-731480000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-110850000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-620630000
	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			20100000
	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			90230000
	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			207070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3239720000
	Net cash flows from (used in) investing activities	-3154920000
	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			5368430000
	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			16347910000
	Repayments of borrowings			15924320000
	Payments of lease liabilities			49810000
	Dividends paid			0
	Interest paid			294290000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-301720000
	Net cash flows from (used in) financing activities			5146200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1370650000
	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			1370650000
	Cash and cash equivalents cash flow statement at beginning of period			-297450000
	Cash and cash equivalents cash flow statement at end of period			1073200000

Signatory Details
Name of signatory	Ankita Sharma
Designation of person	Company Secretary and Compliance Officer
Place	Gurugram
Date	19-May-2025