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 PAYTM2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member PAYTM2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PAYTM2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member PAYTM2022-10-012022-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PAYTM2022-10-012022-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAYTM 2022-04-01 2023-03-31 2023-01-24 INR Lakhs Third quarter Single segment Refer segment note 2022-10-01 2022-12-31 Unaudited Consolidated 2062200000.00 78000000.00 2140200000.00 0.00 0.00 0.00 945600000.00 5400000.00 124000000.00 1447300000.00 2522300000.00 -382100000.00 0.00 -382100000.00 16900000.00 -1900000.00 15000000.00 0.00 -397100000.00 0.00 0.00 0.00 5000000.00 -392100000.00 303500000.00 -88600000.00 -392000000.00 -100000.00 -88500000.00 -100000.00 64800000.00 1 -6.00 -6.00 0.00 0.00 -6.00 -6.00 1. 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 February 3, 2023. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 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. 3. As of December 31, 2022, the Group has certain foreign currency receivable balances aggregating to INR 34 million, INR 23 million and INR 252 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 57 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 153 million and write off of receivable balances amounting to INR 94 million and approval is currently awaited. Management does not expect any material financial implication on account of the delay under existing regulations. 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 Consolidated 5655800000.00 279600000.00 5935400000.00 0.00 0.00 0.00 2801400000.00 16200000.00 325500000.00 4356800000.00 7499900000.00 -1564500000.00 0.00 -1564500000.00 34700000.00 -400000.00 34300000.00 0.00 -1598800000.00 0.00 0.00 0.00 -10200000.00 -1609000000.00 209600000.00 -1399400000.00 -1607500000.00 -1500000.00 -1397900000.00 -1500000.00 64800000.00 1 -25.00 -25.00 0.00 0.00 -25.00 -25.00 Marketing and promotional expenses 226300000.00 Other expenses 312300000.00 Payment processing charges 737800000.00 Software, cloud and data centre expenses 170900000.00 Marketing and promotional expenses 871900000.00 Other expenses 801600000.00 Payment processing charges 2177400000.00 Software, cloud and data centre expenses 505900000.00 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.