PAYTM2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member PAYTM2021-07-012021-09-30in-bse-fin:OneOperatingExpenses02Member PAYTM2021-07-012021-09-30in-bse-fin:OneOperatingExpenses03Member PAYTM2021-07-012021-09-30in-bse-fin:OneOperatingExpenses04Member PAYTM2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member PAYTM2021-07-012021-09-30in-bse-fin:FourOperatingExpenses02Member PAYTM2021-07-012021-09-30in-bse-fin:FourOperatingExpenses03Member PAYTM2021-07-012021-09-30in-bse-fin:FourOperatingExpenses04Member PAYTM2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2021-07-012021-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PAYTM2021-07-012021-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAYTM 2021-04-01 2022-03-31 2021-11-21 INR Millions Half yearly true Cash Flow Indirect Single segment Refer segment note 2021-07-01 2021-09-30 Unaudited Consolidated 10864000000.00 481000000.00 11345000000.00 0.00 0.00 0.00 3865000000.00 102000000.00 504000000.00 11523000000.00 15994000000.00 -4649000000.00 0.00 -4649000000.00 5000000.00 15000000.00 20000000.00 0.00 -4669000000.00 0.00 0.00 0.00 -66000000.00 -4735000000.00 -82000000.00 -4817000000.00 -4729000000.00 -6000000.00 -4811000000.00 -6000000.00 610000000.00 1 -8.00 -8.00 0.00 0.00 -8.00 -8.00 1. The above Unaudited Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2021 have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ( Ind AS ) as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. These 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 meeting held on November 27, 2021. 2. Pursuant to approval of the shareholders of the Company in their meeting held on June 30, 2021, the Company, on June 30, 2021, has sub-divided equity share of INR 10 each into 10 Equity Shares of INR 1 each. Consequently, the basic and diluted earnings per share have been computed for all periods presented in the Unaudited Consolidated Financial Results on the basis of the new number of equity shares in accordance with Ind AS 33, Earning per share. 3. Subsequent to the quarter and half year ended September 30, 2021, the Company has completed its initial public offer (IPO) of 85,116,278 equity shares of face value of INR 1 each at an issue price of INR 2,150 per share, comprising fresh issue of 38,604,651 shares and offer for sale of 46,511,627 shares by selling shareholders. The company will provide an update on the utilization of IPO proceeds towards the objects of the fresh issue effective next reporting period based on actual utilization of the funds pursuant to the IPO. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 18, 2021. Accordingly, these Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2021 are drawn up for the first-time in accordance with the regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Company has submitted these results on a voluntary basis to the stock exchanges for the quarter and half year ended September 30, 2021. 5. As disclosed in Company’s prospectus dated November 11, 2021, during the period April 1, 2021 to November 11, 2021, the Company has granted 27,454,239 ESOP to eligible employees. 11. The Unaudited Consolidated Financial Results and other financial information for the quarter and half year ended September 30, 2020 and unaudited consolidated statement of cash flows for half year ended September 30, 2020 have not been audited or reviewed by our statutory auditors. However, the management has exercised necessary due diligence to ensure that the consolidated financial results for these periods provide a true and fair view of the Group's affairs. Note: Due to limit of 4000 characters in NSE, we are unable to incorporate all the notes here. Kindly refer notes mentioned in the Financial Results submitted in PDF file. Single segment 2021-04-01 2021-09-30 Unaudited Consolidated 19772000000.00 1053000000.00 20825000000.00 0.00 0.00 0.00 7372000000.00 199000000.00 913000000.00 20633000000.00 29117000000.00 -8292000000.00 -24000000.00 -8316000000.00 48000000.00 3000000.00 51000000.00 0.00 -8367000000.00 0.00 0.00 0.00 -187000000.00 -8554000000.00 -29000000.00 -8583000000.00 -8531000000.00 -23000000.00 -8560000000.00 -23000000.00 610000000.00 1 -14.00 -14.00 0.00 0.00 -14.00 -14.00 Marketing and promotional expenses 1857000000.00 Other expenses 1837000000.00 Payment processing charges 6700000000.00 Software, cloud and data centre expenses 1129000000.00 Marketing and promotional expenses 3234000000.00 Other expenses 3247000000.00 Payment processing charges 11965000000.00 Software, cloud and data centre expenses 2187000000.00 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. During the year ended March 31, 2021, the Group reassessed the basis of segment reporting. Earlier, the Group disclosed four reportable segments that were Payment, Commerce, Cloud and others. The segment reporting for the comparative periods has been restated for this change in segment reporting. 194000000.00 0.00 -1687000000.00 0.00 2253000000.00 0.00 -3223000000.00 0.00 0.00 772000000.00 0.00 1192000000.00 0.00 913000000.00 0.00 0.00 0.00 0.00 10445000000.00 0.00 0.00 886000000.00 583000000.00 -135000000.00 0.00 -2000000.00 0.00 407000000.00 0.00 10826000000.00 2510000000.00 0.00 0.00 0.00 376000000.00 0.00 2134000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17000000.00 1530000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1245000000.00 920000000.00 0.00 0.00 0.00 1487000000.00 0.00 2142000000.00 0.00 1791000000.00 0.00 0.00 64000000.00 0.00 0.00 0.00 0.00 0.00 5265000000.00 0.00 131000000.00 0.00 0.00 194000000.00 0.00 0.00 5004000000.00 8929000000.00 9000000.00 8938000000.00 454000000.00 9392000000.00