PAYTM2024-07-012024-09-30 PAYTM2024-07-012024-09-30 PAYTM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member PAYTM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member PAYTM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member PAYTM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member PAYTM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member PAYTM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member PAYTM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member PAYTM2024-07-012024-09-30in-bse-fin:FourOperatingExpenses04Member PAYTM2024-09-30 PAYTM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member PAYTM2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member PAYTM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member PAYTM2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member PAYTM2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PAYTM2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543396 PAYTM NOTLISTED One 97 Communications Limited Equity 2024-04-01 2025-03-31 2024-10-22 2024-10-15 INR Millions Half yearly 09:05:00 10:24:00 2024-10-22 2024-10-22 true Cash Flow Indirect Not applicable Single segment Refer Segment Note 2024-07-01 2024-09-30 Unaudited Consolidated 16595000000.00 1745000000.00 18340000000.00 0.00 0.00 0.00 8310000000.00 34000000.00 1786000000.00 12318000000.00 22448000000.00 -4108000000.00 13454000000.00 9346000000.00 91000000.00 -2000000.00 89000000.00 0.00 9257000000.00 0.00 0.00 0.00 43000000.00 9300000000.00 7188000000.00 16488000000.00 9283000000.00 17000000.00 16471000000.00 17000000.00 637000000.00 1 14.59 14.29 0.00 0.00 14.59 14.29 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 October 22, 2024. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2. The Group is engaged in different business units, including payment and financial services and marketing 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. 3. Exceptional item for the period comprises of: a. INR 57 million for the quarter and six months ended September 30, 2023 and year ended March 31, 2024, comprises towards provisions made for voluntary insolvency proceeding admitted for one of Company’s customer. b. On August 21, 2024, the Company entered into definitive agreements with Zomato Limited (“Acquirer”) for sale of its movie ticketing business and events business housed in the Company as well as its two wholly owned subsidiaries for a total consideration of INR 20,484 million which was subject to cash and net-working capital adjustment at closing. The transfer was consummated on August 27, 2024 by first transferring Company’s movie ticketing business and events business to its subsidiaries Orbgen Technologies Private Limited (OTPL) and Wasteland Entertainment Private Limited (WEPL) respectively vide Business Transfer Agreements dated August 21, 2024 and thereafter selling the entire stake in both the subsidiaries to the acquirer vide Share Purchase and Subscription Agreement dated August 21, 2024. The consideration at closing for the above sale amounted to INR 20,136 million after the impact of cash and net-working capital adjustments, (including consideration of INR 11,661 million and INR 898 million for transfer of Company’s movie ticketing business and event business to OTPL and WEPL respectively) resulting in gain of INR 13,454 million. The gain is net of transaction cost of INR 169 million and has been disclosed as exceptional item. Considering that the core business of the Group being Payment and Financial Services as well as the insignificant contribution of businesses disposed to the consolidated financial results, the Group does not consider the above business to be major line of business requiring disclosures on discontinued operations under IND AS 105 Non-current Assets Held for Sale and Discontinued Operations . Due to character limit of 4000 characters in the excel utility, we are unable to incorporate all the notes. Hence, for more details please refer the PDF financial results. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 31611000000.00 3120000000.00 34731000000.00 0.00 0.00 0.00 17835000000.00 76000000.00 3570000000.00 25731000000.00 47212000000.00 -12481000000.00 13454000000.00 973000000.00 99000000.00 5000000.00 104000000.00 0.00 869000000.00 0.00 0.00 0.00 30000000.00 899000000.00 6516000000.00 7415000000.00 894000000.00 5000000.00 7410000000.00 5000000.00 637000000.00 1 1.41 1.39 0.00 0.00 1.41 1.39 Marketing and promotional expenses 1544000000.00 Other expenses 4028000000.00 Payment processing charges 5168000000.00 Software, cloud and data centre expenses 1578000000.00 Marketing and promotional expenses 3758000000.00 Other expenses 8232000000.00 Payment processing charges 10339000000.00 Software, cloud and data centre expenses 3402000000.00 -247000000.00 6888000000.00 59000000.00 0.00 101000000.00 2598000000.00 59000000.00 0.00 371000000.00 38661000000.00 0.00 1784000000.00 217000000.00 40662000000.00 115000000.00 5933000000.00 56786000000.00 0.00 35900000000.00 13378000000.00 26495000000.00 23795000000.00 150000000.00 20774000000.00 120492000000.00 0.00 4769000000.00 125261000000.00 0.00 0.00 182047000000.00 637000000.00 144685000000.00 145322000000.00 145075000000.00 0.00 0.00 1354000000.00 1354000000.00 892000000.00 0.00 0.00 900000000.00 3146000000.00 0.00 7480000000.00 20128000000.00 27608000000.00 3859000000.00 2324000000.00 35000000.00 0.00 33826000000.00 0.00 0.00 36972000000.00 182047000000.00 Note 1 : Other non-current assets consists of - Tax assets INR 5,638 and Other non-current assets INR 295 Note 2 : Other intangible assets include - Right of use assets INR 2,227 and Other intangible assets INR 371 Note 3 : Other Non-current financial liabilities consists Lease liabilities only INR 1,354. Note 4 : Other non current liabilities consists of Contract liabilities only INR 735 Other non current liabilities 165 Note 5: Other current financial liabiliteis include - Lease liabilities INR 305 and Other financial liabilities INR 19,823 Note 6: Other current liabilites consists of - - Contract liabilites INR 2,110 and Other current liabilities INR 1,749 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 371 The Group is engaged in different business units, including payment and financial services and marketing 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. 74000000.00 0.00 827000000.00 0.00 856000000.00 0.00 0.00 -961000000.00 0.00 999000000.00 0.00 -1795000000.00 0.00 3570000000.00 0.00 -404000000.00 0.00 694000000.00 0.00 0.00 0.00 2024000000.00 4647000000.00 -821000000.00 0.00 -13458000000.00 0.00 2140000000.00 0.00 -5656000000.00 -4683000000.00 0.00 0.00 0.00 -784000000.00 0.00 -3899000000.00 20006000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40000000.00 919000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1181000000.00 0.00 -32442000000.00 0.00 -12134000000.00 0.00 0.00 6000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144000000.00 0.00 74000000.00 0.00 -78000000.00 -290000000.00 -16323000000.00 46000000.00 -16277000000.00 42772000000.00 26495000000.00 Re-measurement gain/(loss) on defined benefit plans 21000000.00 Changes in fair value of equity instruments at FVTOCI (refer note 7) 6047000000.00 Share of other comprehensive income of associates / joint ventures 1000000.00 Re-measurement gain/(loss) on defined benefit plans 156000000.00 Changes in fair value of equity instruments at FVTOCI (refer note 7) 5293000000.00 Share of other comprehensive income of associates / joint ventures 1000000.00 6069000000.00 5450000000.00 1000000.00 2000000.00 Exchange differences on translation of foreign operations 1120000000.00 Exchange differences on translation of foreign operations 1068000000.00 1120000000.00 1068000000.00 0.00 0.00