PAYTM2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member PAYTM2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member PAYTM2021-10-012021-12-31in-bse-fin:OneOperatingExpenses03Member PAYTM2021-10-012021-12-31in-bse-fin:OneOperatingExpenses04Member PAYTM2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member PAYTM2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member PAYTM2021-10-012021-12-31in-bse-fin:FourOperatingExpenses03Member PAYTM2021-10-012021-12-31in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAYTM 2021-04-01 2022-03-31 2022-01-27 INR Millions Third quarter Single segment Refer segment note 2021-10-01 2021-12-31 Unaudited Standalone 9210000000.00 783000000.00 9993000000.00 0.00 0.00 0.00 6716000000.00 117000000.00 560000000.00 10398000000.00 17791000000.00 -7798000000.00 0.00 -7798000000.00 0.00 0.00 0.00 0.00 -7798000000.00 0.00 0.00 0.00 0.00 -7798000000.00 23000000.00 -7775000000.00 -7775000000.00 0.00 648000000.00 1 -12.00 -12.00 0.00 0.00 -12.00 -12.00 1. The above statement of Unaudited Standalone Financial Results are extracted from the Unaudited Special Purpose Interim Condensed Standalone Financial Statements of the Company for the quarter and nine months ended December 31, 2021, quarter and half year ended September 30, 2021, and Standalone Financial Statements for the year ended March 31, 2021 which 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. The above statement of Unaudited Standalone Financial Results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 4, 2022. 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 the periods presented in the Unaudited Standalone Financial Results of the Company on the basis of the new number of equity shares in accordance with Ind AS 33, Earnings per share. 3. Exceptional items include: (Amount in INR Million) Particulars Quarter Ended Nine Months Ended Year Ended Dec 31, 2021 Sep 30, 2021 Dec 31, 2020 Dec 31, 2021 Dec 31, 2020 Mar 31, 2021 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Refer note 11 Refer note 11 Impairment of investment in Associates and Subsidiaries - (79) (550) (441) (650) (650) 4. The Company has transferred online Payment Aggregator business to Paytm Payments Services Limited, a wholly owned subsidiary of the Company, to comply with Guidelines on Regulation of Payment Aggregators And Payment Gateways' issued by RBI via circular dated March 17, 2020. This business transfer agreement has been approved by Board and Shareholders on August 30, 2021 and September 23, 2021 respectively. For accounting purposes date of effective loss of control over the above business has been taken as September 30, 2021 considering that the transaction was approved by the shareholders on September 23, 2021 and final submission was made to RBI on September 30, 2021. The consideration of INR 2,830 million for transfer of business is based on the carrying value of the net assets of the business as on September 1, 2021, being the date of transfer of operations. The consideration is to be paid in 5 equal annual installments payable at the end of each year without any interest. The difference between present value of consideration and net assets amounting to INR 601 million has been accounted as ‘Deemed Investment’ in Unaudited Standalone Financial Results. The transferred operations are not considered as discontinued operations in the Unaudited Standalone Financial Results of the Company in accordance with Ind AS. Consequent to the aforesaid transfer, results for the previous periods presented are not comparable with the results for the current quarter and nine months period ended December 31, 2021. Due to technical issue with excel utility of NSE Portal, we are unable to incorporate all the notes hence for more details please refer the PDF financial results. Single segment 2021-04-01 2021-12-31 Unaudited Standalone 28193000000.00 1749000000.00 29942000000.00 0.00 0.00 0.00 12248000000.00 308000000.00 1382000000.00 31920000000.00 45858000000.00 -15916000000.00 -441000000.00 -16357000000.00 3000000.00 0.00 3000000.00 0.00 -16360000000.00 0.00 0.00 0.00 0.00 -16360000000.00 -11000000.00 -16371000000.00 -16371000000.00 0.00 648000000.00 1 -27.00 -27.00 0.00 0.00 -27.00 -27.00 Marketing and promotional expenses 2618000000.00 Other expenses 2985000000.00 Payment processing charges 3674000000.00 Software, cloud and data centre expenses 1121000000.00 Marketing and promotional expenses 5759000000.00 Other expenses 7360000000.00 Payment processing charges 15614000000.00 Software, cloud and data centre expenses 3187000000.00 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. During the year ended March 31, 2021, the Company reassessed the basis of segment reporting. Earlier, the Company 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.