PAYTM2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member PAYTM2022-10-012022-12-31in-bse-fin:OneOperatingExpenses02Member PAYTM2022-10-012022-12-31in-bse-fin:OneOperatingExpenses03Member PAYTM2022-10-012022-12-31in-bse-fin:OneOperatingExpenses04Member PAYTM2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member PAYTM2022-10-012022-12-31in-bse-fin:FourOperatingExpenses02Member PAYTM2022-10-012022-12-31in-bse-fin:FourOperatingExpenses03Member PAYTM2022-10-012022-12-31in-bse-fin:FourOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAYTM 2022-04-01 2023-03-31 2023-01-24 INR Millions Third quarter Single segment Refer segment note 2022-10-01 2022-12-31 Unaudited Standalone 15739000000.00 803000000.00 16542000000.00 0.00 0.00 0.00 8322000000.00 52000000.00 1196000000.00 11000000000.00 20570000000.00 -4028000000.00 -329000000.00 -4357000000.00 0.00 0.00 0.00 0.00 -4357000000.00 0.00 0.00 0.00 0.00 -4357000000.00 4000000.00 -4353000000.00 -4353000000.00 0.00 648000000.00 1 -7.00 -7.00 0.00 0.00 -7.00 -7.00 1. 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 3, 2023. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 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. 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 nine months period ended December 31, 2022 is not comparable with the results of nine months period ended December 31, 2021. 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 2022-04-01 2022-12-31 Unaudited Standalone 42237000000.00 2674000000.00 44911000000.00 0.00 0.00 0.00 23972000000.00 154000000.00 3119000000.00 33862000000.00 61107000000.00 -16196000000.00 -329000000.00 -16525000000.00 0.00 0.00 0.00 0.00 -16525000000.00 0.00 0.00 0.00 0.00 -16525000000.00 -35000000.00 -16560000000.00 -16560000000.00 0.00 648000000.00 1 -25.00 -25.00 0.00 0.00 -25.00 -25.00 Marketing and promotional expenses 2088000000.00 Other expenses 2902000000.00 Payment processing charges 4410000000.00 Software, cloud and data centre expenses 1600000000.00 Marketing and promotional expenses 7920000000.00 Other expenses 8662000000.00 Payment processing charges 12481000000.00 Software, cloud and data centre expenses 4799000000.00 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.