5433962022-07-012022-09-305433962022-09-305433962022-03-315433962022-04-012022-09-305433962022-07-012022-09-30in-bse-fin:OtherExpenses1Member5433962022-07-012022-09-30in-bse-fin:OtherExpenses2Member5433962022-07-012022-09-30in-bse-fin:OtherExpenses3Member5433962022-07-012022-09-30in-bse-fin:OtherExpenses4Member5433962022-04-012022-09-30in-bse-fin:OtherExpenses1Member5433962022-04-012022-09-30in-bse-fin:OtherExpenses2Member5433962022-04-012022-09-30in-bse-fin:OtherExpenses3Member5433962022-04-012022-09-30in-bse-fin:OtherExpenses4Member5433962022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543396PAYTMNOTLISTEDINE982J01020One 97 Communications LimitedEquity2022-04-012023-03-312022-11-072022-10-14INRMillionsHalf yearlySingle segmentRefer segment note2022-11-0720:15:002022-11-0721:03:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone14044000000858000000149020000000008014000000500000009970000001172900000020790000000-58880000000-58880000000000-58880000000000-5888000000-5000000-5893000000-589300000006490000001-9-900-9-91. 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 half year ended September 30, 2022 and Standalone Financial Statements for the year ended March 31, 2022 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 November 7, 2022. <BR> <BR> 2. 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. <BR> <BR> 3. The Company had 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, as amended. For accounting purposes date of effective loss of control over the above business was 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. Consequent to the aforesaid transfer, results for the quarter and half year ended September 30, 2021 are not comparable with the results of current quarter and half year ended. <BR> <BR> 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. <BR> 2022-04-012022-09-30UnauditedStandalone264980000001871000000283690000000001565000000010200000019230000002286200000040537000000-121680000000-121680000000000-121680000000000-12168000000-39000000-12207000000-1220700000006490000001-19-1900-19-19Payment processing charges4078000000Marketing and promotional expenses2956000000Software, cloud and data centre expenses1677000000Other expenses3018000000Payment processing charges8071000000Marketing and promotional expenses5832000000Software, cloud and data centre expenses3199000000Other expenses5760000000625400000076000000030380000002350000000133110000006740000001649000000217490000002407200000007618000000546040000000189420000001029700000013156000000345910000001500000002295500000010009100000010376000000110467000000001650710000006490000001317200000001323690000001323690000000019080000001908000000328000000291700000051530000000771900000014672000000223910000004150000000100800000000275490000000032702000000165071000000Note 1. Other non-current assets consists of - <BR> - Current tax assets INR 4,493 <BR> <BR> Note 2 : Other intangible assets consists of - <BR> - Right of use assets INR 2,962 <BR> <BR> Note 3. Other non-current financial liabilities consists Lease liabilites only INR 1,908 <BR> <BR> Note 4. Other non- current liabilities consists Contract liabilities only INR 2,917. <BR> <BR> Note 5. Other current financial liabilities consists of - <BR> - Lease liabilities INR 288 <BR> <BR> Note 6. Other current liabilities consists of - <BR> - Contract liabilities INR 2,260 <BR> <BR> Note 7. Deferred tax assets and Deferred tax liabilities are not netted off. <BR> <BR> Note 8. Investments accounted for using equity method consists of - <BR> Investment in Subsidaries INR 11,248 <BR> Investment in Associates INR 2,063 <BR> 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. 930000000-33950000000031230000000-15500000006140000000-19640000000192300000003440000000723400000000016150000006824000000-2000000000-260000000480000000013280000000111200000000065500000004570000005680000000000000540000003131000000000000000000004750000000006640000000370400000023340000000030000000000000209000000009300000000-2990000002492000000024920000001066400000013156000000Re-measurement gains/ (losses) on defined benefit plans-5000000-5000000Re-measurement gains/ (losses) on defined benefit plans-39000000-3900000000