Integrated Filing — IndAS

General information about company
Scrip Code	532944
NSE Symbol	ONMOBILE
MSEI Symbol	NA
ISIN	INE809I01019
Name of company	OnMobile Global 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	Mobile entertainment service
Start date and time of board meeting	20-May-2025   18:30:00
End date and time of board meeting	20-May-2025   21:45:00
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	1562220000	5730240000
	Other income	19030000	52690000
	Total income	1581250000	5782930000
2	Expenses
(a)	Cost of materials consumed	879950000	3098840000
(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	298110000	1184290000
(e)	Finance costs	15110000	60860000
(f)	Depreciation, depletion and amortisation expense	79570000	323190000
(f)	Other Expenses
1	Marketing Expenses	226130000	909900000
2	Other Expenses	149390000	430230000
	Total other expenses	375520000	1340130000
	Total expenses	1648260000	6007310000
3	Total profit before exceptional items and tax	-67010000	-224380000
4	Exceptional items	0	-122520000
5	Total profit before tax	-67010000	-346900000
6	Tax expense
7	Current tax	27770000	74480000
8	Deferred tax	-15960000	-16020000
9	Total tax expenses	11810000	58460000
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	-78820000	-405360000
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	-500000	-50000
16	Total profit (loss) for period	-79320000	-405410000
17	Other comprehensive income net of taxes	73200000	70030000
18	Total Comprehensive Income for the period	-6120000	-335380000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-79300000	-401730000
	Total profit or loss, attributable to non-controlling interests	-20000	-20000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-6120000	-335380000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1063210000	1063210000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5164280000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.75	-3.78
	Diluted earnings (loss) per share from continuing operations	-0.75	-3.78
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	-0.75	-3.78
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.75	-3.78
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	jjjj
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	122120000
	Capital work-in-progress	3820000
	Investment property	682770000
	Goodwill	1986230000
	Other intangible assets	106680000
	Intangible assets under development	24070000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	680570000
	Trade receivables, non-current	0
	Loans, non-current	20200000
	Other non-current financial assets	1236610000
	Total non-current financial assets	1937380000
	Deferred tax assets (net)	478480000
	Other non-current assets	505110000
	Total non-current assets	5846660000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1908140000
	Cash and cash equivalents	296880000
	Bank balance other than cash and cash equivalents	102680000
	Loans, current	0
	Other current financial assets	63040000
	Total current financial assets	2370740000
	Current tax assets (net)	0
	Other current assets	486420000
	Total current assets	2857160000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8703820000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1063210000
	Other equity	5164280000
	Total equity attributable to owners of parent	6227490000
	Non controlling interest	11750000
	Total equity	6239240000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	104870000
	Deferred tax liabilities (net)	8890000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5580000
	Total non-current liabilities	119340000
	Current liabilities
	Current financial liabilities
	Borrowings, current	414090000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6550000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1639530000
	Total Trade payable	1646080000
	Other current financial liabilities	29660000
	Total current financial liabilities	2089830000
	Other current liabilities	156460000
	Provisions, current	19910000
	Current tax liabilities (Net)	79040000
	Deferred government grants, Current	0
	Total current liabilities	2345240000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2464580000
	Total equity and liabilites	8703820000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	6180000	6370000
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	-79380000	-76400000
5	Total Other comprehensive income	73200000	70030000

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			-346900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			40040000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-517160000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			228560000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-100500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			323190000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			22960000
	Adjustments for dividend income			0
	Adjustments for interest income			12510000
	Adjustments for share-based payments			24580000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			9160000
	Net cash flows from (used in) operations			-337740000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-86650000
	Other inflows (outflows) of cash			12310000
	Net cash flows from (used in) operating activities			-238780000
	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			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			28440000
	Purchase of property, plant and equipment			250070000
	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			5300000
	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			10990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-99320000
	Net cash flows from (used in) investing activities	-315260000
	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			3090000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			284090000
	Repayments of borrowings			0
	Payments of lease liabilities			23370000
	Dividends paid			0
	Interest paid			40040000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			223770000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-330270000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-6180000
	Net increase (decrease) in cash and cash equivalents			-336450000
	Cash and cash equivalents cash flow statement at beginning of period			633330000
	Cash and cash equivalents cash flow statement at end of period			296880000