PAYTM2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member PAYTM2022-01-012022-03-31in-bse-fin:OneOperatingExpenses02Member PAYTM2022-01-012022-03-31in-bse-fin:OneOperatingExpenses03Member PAYTM2022-01-012022-03-31in-bse-fin:OneOperatingExpenses04Member PAYTM2022-01-012022-03-31in-bse-fin:FourOperatingExpenses01Member PAYTM2022-01-012022-03-31in-bse-fin:FourOperatingExpenses02Member PAYTM2022-01-012022-03-31in-bse-fin:FourOperatingExpenses03Member PAYTM2022-01-012022-03-31in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAYTM 2021-04-01 2022-03-31 2022-05-12 INR Millions Yearly true Cash Flow Indirect Single segment Refer Segment Note 2022-01-01 2022-03-31 Audited Standalone 10731000000.00 1081000000.00 11812000000.00 0.00 0.00 0.00 6824000000.00 73000000.00 900000000.00 10906000000.00 18703000000.00 -6891000000.00 0.00 -6891000000.00 0.00 0.00 0.00 0.00 -6891000000.00 0.00 0.00 0.00 0.00 -6891000000.00 -7000000.00 -6898000000.00 -6898000000.00 0.00 649000000.00 1 -11.00 -11.00 0.00 0.00 -11.00 -11.00 1. The Statement of Standalone Audited 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 Standalone Audited Financial Results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their meetings held on May 19, 2022 and May 20, 2022 respectively. 2. The Statement includes the results for the quarter ended March 31, 2022, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year which were subject to limited review. The results for the quarter ended March 31, 2021 are the balancing figure between audited figures in respect of full financial year and year to date figures for the nine months period ended December 31, 2020 which have not been audited or reviewed by our statutory auditors. 3. 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 Standalone Audited Financial Results of the Company on the basis of the new number of equity shares in accordance with Ind AS 33, Earnings per share. 4. Exceptional items include: (Amount in INR Million) Particulars Quarter Ended Year Ended March 31, 2022 December 31, 2021 March 31, 2021 March 31, 2022 March 31, 2021 (Audited) (Unaudited) (Unaudited) (Audited) (Audited) Refer note 2 Refer note 2 Impairment of investment in Associates and - - - (441) (650) Subsidiaries 5. 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 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. Single segment 2021-04-01 2022-03-31 Audited Standalone 38924000000.00 2830000000.00 41754000000.00 0.00 0.00 0.00 19072000000.00 381000000.00 2282000000.00 42826000000.00 64561000000.00 -22807000000.00 -441000000.00 -23248000000.00 3000000.00 0.00 3000000.00 0.00 -23251000000.00 0.00 0.00 0.00 0.00 -23251000000.00 -18000000.00 -23269000000.00 -23269000000.00 0.00 649000000.00 1 136476000000.00 -37.00 -37.00 0.00 0.00 -37.00 -37.00 Marketing and promotional expenses 2148000000.00 Other expenses 3188000000.00 Payment processing charges 4241000000.00 Software, cloud and data centre expenses 1329000000.00 Marketing and promotional expenses 7907000000.00 Other expenses 10548000000.00 Payment processing charges 19855000000.00 Software, cloud and data centre expenses 4516000000.00 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. 368000000.00 0.00 -2805000000.00 0.00 373000000.00 0.00 -5707000000.00 0.00 0.00 977000000.00 0.00 860000000.00 0.00 2282000000.00 0.00 379000000.00 0.00 0.00 8236000000.00 0.00 0.00 2570000000.00 7498000000.00 -223000000.00 0.00 -7000000.00 0.00 1394000000.00 0.00 11055000000.00 -12193000000.00 0.00 0.00 0.00 987000000.00 0.00 -13180000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13000000.00 5043000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1972000000.00 117000000.00 0.00 0.00 0.00 2694000000.00 0.00 -50528000000.00 0.00 -54719000000.00 0.00 0.00 83067000000.00 0.00 0.00 0.00 0.00 0.00 0.00 435000000.00 239000000.00 0.00 0.00 368000000.00 0.00 -1401000000.00 80624000000.00 12725000000.00 0.00 12725000000.00 -2061000000.00 10664000000.00