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:OtherExpenses4Member5433962022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15433962022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217: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 applicable2022-07-012022-09-30UnauditedConsolidated191400000009960000002013600000000094410000005300000010430000001507700000025614000000-54780000000-5478000000130000000150000001450000000-5623000000000-92000000-5715000000-228000000-5943000000-5711000000-4000000-5939000000-40000006490000001-9-900-9-91. The above statement of Unaudited Consolidated Financial Results are extracted from the Unaudited Special Purpose Interim Condensed Consolidated Financial Statements of the Company for the quarter and half year ended September 30, 2022 and Consolidated 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 Consolidated 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 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. <BR> <BR> 3. As of September 30, 2022, the Group has certain foreign currency receivable balances aggregating to INR 21 million, INR 27 million and INR 248 million which are outstanding for more than nine months, fifteen months (extended from nine months via RBI circular- RBI/2019-20/206 A. P. (DIR Series) Circular No. 27 dated April 1, 2020, for the exports made up to or on July 31, 2020) and three years, respectively. The Group has applied to the Authorised Dealer Bank (AD Bank) seeking permission for extension of time for realisation of receivables amounting to INR 47 million and write-off of receivables amounting to INR 5 million. Further, an application has been made by Holding Company to the Reserve Bank of India (RBI) vide the letter dated December 17, 2020 for seeking approval for extension of time for outstanding receivable balances amounting to INR 150 million and write off of receivable balances amounting to INR 94 million and approval is currently awaited. <BR> <BR> Management does not expect any material financial implication on account of the delay under existing regulations. <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> <BR> 2022-04-012022-09-30UnauditedConsolidated359360000002016000000379520000000001855800000010800000020150000002909500000049776000000-118240000000-11824000000178000000150000001930000000-12017000000000-152000000-12169000000-939000000-13108000000-12155000000-14000000-13094000000-140000006490000001-19-1900-19-19Payment processing charges7458000000Marketing and promotional expenses3275000000Software, cloud and data centre expenses1728000000Other expenses2616000000Payment processing charges14396000000Marketing and promotional expenses6456000000Software, cloud and data centre expenses3350000000Other expenses48930000006417000000820000000443000000320300000024600000002283000000949200000001419000000219990000003291000000057000000829900000053940000000019077000000109420000001707600000035287000000550000003165600000011409300000001173700000012583000000000179770000000649000000135222000000135871000000-2350000001356360000000020050000002005000000431000000400000002917000000535700000019000000823900000024524000000327820000004848000000114700000000387770000000044134000000179770000000Note 1 : Other non-current assets consists of <BR> - Current tax assets INR 5,170 <BR> <BR> Note 2 : Other intangible assets include <BR> - Right of use assets INR 3,086 <BR> <BR> Note 3 : Other Non-current financial liabilities consists Lease liabilities only INR 2,005. <BR> <BR> Note 4 : Other non current liabilities consists Contract liabilities only INR 2,917 <BR> <BR> Note 5: Other current financial liabiliteis include <BR> - Lease liabilities INR 326 <BR> <BR> Note 6: Other current liabilites consists of - <BR> - Contract liabilites INR 2,369 <BR> <BR> Note 7: Deferred tax assets and deferred tax liabilities are not netted off.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.980000000-36650000000341900000000110800000007870000000-19900000000201500000003990000000634800000000015880000007303000000-2570000000-2500000004520000000144040000002580000000000104100000001539000000000000005400000031580000000000000000000100000004750000000007180000000400600000020850000000030000000000000247000000009800000000-3420000003282000000-1500000032670000001379000000017057000000Re-measurement gains/ (losses) on defined benefit plans-10000000Changes in fair value of equity instruments at FVTOCI (Refer note 7)-230000000-240000000Re-measurement gains/ (losses) on defined benefit plans-48000000Changes in fair value of equity instruments at FVTOCI (Refer note 7)-1052000000-110000000000Exchange differences on translation of foreign operations1200000012000000Exchange differences on translation of foreign operations16100000016100000000