PAYTM2024-01-012024-03-31 PAYTM2024-01-012024-03-31 PAYTM2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PAYTM2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member PAYTM2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member PAYTM2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member PAYTM2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member PAYTM2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member PAYTM2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member PAYTM2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member PAYTM2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543396 PAYTM NOTLISTED One 97 Communications Limited Equity 2023-04-01 2024-03-31 2024-05-22 2024-05-16 INR Millions Yearly 07:06:00 09:04:00 2024-05-22 2024-05-22 true Cash Flow Indirect Declaration of unmodified opinion Single segment Refer Segment Note 2024-01-01 2024-03-31 Audited Standalone 16980000000.00 1257000000.00 18237000000.00 0.00 0.00 0.00 9662000000.00 50000000.00 1919000000.00 10173000000.00 21804000000.00 -3567000000.00 -2096000000.00 -5663000000.00 0.00 0.00 0.00 0.00 -5663000000.00 0.00 0.00 0.00 0.00 -5663000000.00 0.00 -5663000000.00 -5663000000.00 0.00 636000000.00 1 -9.00 -9.00 0.00 0.00 -9.00 -9.00 1. The 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 in meeting held on May 21, 2024 and approved by the Board of Directors of the Company in meetings held on May 22, 2024. 2. The Statement includes the results for the quarter ended March 31, 2024 and March 31, 2023, 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. 3. The Company is engaged in different business units, including payment and financial services, commerce and cloud 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. Due to technical issue with excel utility, we are unable to incorporate all the notes hence for more details please refer the PDF financial results. Single segment 2023-04-01 2024-03-31 Audited Standalone 76608000000.00 5244000000.00 81852000000.00 0.00 0.00 0.00 40301000000.00 233000000.00 7211000000.00 46696000000.00 94441000000.00 -12589000000.00 -2173000000.00 -14762000000.00 0.00 0.00 0.00 0.00 -14762000000.00 0.00 0.00 0.00 0.00 -14762000000.00 -93000000.00 -14855000000.00 -14855000000.00 0.00 636000000.00 1 122754000000.00 -23.00 -23.00 0.00 0.00 -23.00 -23.00 Marketing and promotional expenses 1151000000.00 Other expenses 3432000000.00 Payment processing charges 4217000000.00 Software, cloud and data centre expenses 1373000000.00 Marketing and promotional expenses 8084000000.00 Other expenses 14151000000.00 Payment processing charges 18801000000.00 Software, cloud and data centre expenses 5660000000.00 9190000000.00 97000000.00 0.00 0.00 2636000000.00 10000000.00 0.00 408000000.00 20681000000.00 1712000000.00 4070000000.00 26463000000.00 0.00 8839000000.00 47643000000.00 0.00 22277000000.00 14701000000.00 38431000000.00 3047000000.00 52000000.00 16470000000.00 94978000000.00 0.00 7267000000.00 102245000000.00 0.00 0.00 149888000000.00 636000000.00 122754000000.00 123390000000.00 123390000000.00 0.00 0.00 1441000000.00 1441000000.00 864000000.00 0.00 0.00 724000000.00 3029000000.00 0.00 5645000000.00 10373000000.00 16018000000.00 5162000000.00 2289000000.00 0.00 0.00 23469000000.00 0.00 0.00 26498000000.00 149888000000.00 Note 1. Other non-current assets consists of - - Tax assets INR 6,236 and other non-current assets INR 2,603 Note 2 : Other intangible assets consists of - - Right of use assets INR 2,336 and intangible assets INR 300 Note 3. Other non-current financial liabilities consists Lease liabilites only INR 1,441 Note 4. Other non- current liabilities consists of - Contract liabilities INR 518 and other non-current liabilites INR 206 Note 5. Other current financial liabilities consists of - - Lease liabilities INR 249 and other financial liabilities INR 10124 Note 6. Other current liabilities consists of - - Contract liabilities INR 2,515 and other current liabilites INR 2,647 Note 7. Deferred tax assets and Deferred tax liabilities are not netted off. Note 8. Investments accounted for using equity method consists of - Investment in Associates INR 408 Note9. Non-current Investments consists of - Investment in Subsidaries INR 11,560 and Other Investments INR 9,121 The Company is engaged in different business units, including payment and financial services, commerce and cloud 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. 172000000.00 0.00 -4268000000.00 0.00 2741000000.00 0.00 0.00 5121000000.00 0.00 -2042000000.00 0.00 -2260000000.00 0.00 7210000000.00 0.00 1133000000.00 0.00 -3012000000.00 0.00 0.00 0.00 4222000000.00 13965000000.00 -687000000.00 0.00 -31000000.00 0.00 4103000000.00 0.00 17923000000.00 3161000000.00 0.00 0.00 0.00 910000000.00 0.00 2251000000.00 568000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 95000000.00 8124000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200000000.00 484000000.00 0.00 0.00 0.00 4369000000.00 0.00 8887000000.00 0.00 6079000000.00 0.00 0.00 13000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 268000000.00 0.00 172000000.00 0.00 499000000.00 72000000.00 8402000000.00 0.00 8402000000.00 30029000000.00 38431000000.00 0.00 -93000000.00 0.00 0.00 0.00 0.00