PAYTM2024-04-012024-06-30 PAYTM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member PAYTM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member PAYTM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member PAYTM2024-04-012024-06-30in-bse-fin:OneOperatingExpenses04Member PAYTM2024-06-30 PAYTM2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member PAYTM2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member PAYTM2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543396 PAYTM NOTLISTED One 97 Communications Limited Equity 2024-04-01 2025-03-31 2024-07-19 2024-07-09 INR Millions First quarter 09:03:00 10:55:00 2024-07-19 2024-07-19 Not applicable Single segment Refer note 3 in Financial results 2024-04-01 2024-06-30 Unaudited Consolidated 15016000000.00 1375000000.00 16391000000.00 0.00 0.00 0.00 9525000000.00 42000000.00 1784000000.00 13413000000.00 24764000000.00 -8373000000.00 0.00 -8373000000.00 8000000.00 7000000.00 15000000.00 0.00 -8388000000.00 0.00 0.00 0.00 -13000000.00 -8401000000.00 -672000000.00 -9073000000.00 -8389000000.00 -12000000.00 -9061000000.00 -12000000.00 636000000.00 1 -13.00 -13.00 0.00 0.00 -13.00 -13.00 1. The Statement of Unaudited Consolidated 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 Unaudited Consolidated Financial Results of the Company and its subsidiaries (collectively ''the Group'') and its interest in associates and joint ventures have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on July 19, 2024. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2. The Statement includes the results for the quarter ended March 31, 2024, being the balancing figure between audited figures in respect of the full financial year 2023-24 and the published unaudited year to date figures up to the third quarter of the financial year 2023-24 which were subject to limited review. 3. The Group 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. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group 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. Marketing and promotional expenses 2214000000.00 Other expenses 4204000000.00 Payment processing charges 5171000000.00 Software, cloud and data centre expenses 1824000000.00 Re-measurement loss on defined benefit plans 135000000.00 Changes in fair value of equity instruments at FVTOCI -754000000.00 Income tax relating to re-measurement losses on defined benefit plans -1000000.00 -620000000.00 0.00 Exchange differences on translation of foreign operations -52000000.00 -52000000.00 0.00