5433962025-01-012025-03-315433962025-03-315433962024-03-315433962024-04-012025-03-315433962025-01-012025-03-31in-capmkt:OtherExpenses1Member5433962025-01-012025-03-31in-capmkt:OtherExpenses2Member5433962025-01-012025-03-31in-capmkt:OtherExpenses3Member5433962025-01-012025-03-31in-capmkt:OtherExpenses4Member5433962024-04-012025-03-31in-capmkt:OtherExpenses1Member5433962024-04-012025-03-31in-capmkt:OtherExpenses2Member5433962024-04-012025-03-31in-capmkt:OtherExpenses3Member5433962024-04-012025-03-31in-capmkt:OtherExpenses4Member5433962025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss45433962024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss45433962025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15433962024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15433962025-01-012025-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543396PAYTMNOTLISTEDINE982J01020ONE 97 COMMUNICATIONS LIMITEDMain BoardEquity2024-04-012025-03-312025-05-062025-04-23INRMillionsQuarterlyFourth quarterSingle segmentRefer segment note2025-05-0615:00:002025-05-0616:30:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated1911500000022380000002135300000000074830000004500000015030000001251800000021549000000-196000000-5221000000-5417000000800000018000000260000000-5443000000000-3000000-54460000009000000-5437000000-5398000000-48000000-5388000000-490000006380000001-8.47-8.4700-8.47-8.471.The Statement of Consolidated 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 Consolidated Audited Financial Results of the Company and its subsidiaries (collectively ''the Group'') and its interest in associates and joint ventures have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 06, 2025. <BR> 2.The Statement includes the results for the quarter ended March 31, 2025 and March 31, 2024, 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 respective financial years which were subject to limited review. <BR> 3.The Group is engaged in different business units, including payment and financial services and marketing 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> For detailed notes kindly refer to the financial results uploaded on the website of the Company2024-04-012025-03-31AuditedConsolidated690040000007245000000762490000000003288100000016400000067260000005118800000090959000000-147100000008233000000-6477000000185000000-50000001800000000-665700000000025000000-6632000000104990000003867000000-6587000000-450000003912000000-450000006380000001149629000000-10.35-10.3500-10.35-10.35Payment processing charges5204000000Marketing and promotional expenses1427000000Software, cloud and data centre expenses1459000000Other expenses4428000000Payment processing charges21247000000Marketing and promotional expenses6594000000Software, cloud and data centre expenses6397000000Other expenses169500000006454000000430000000024420000001130000000442000000253710000001871000000269000000275110000001120000006515000000436320000000159080000001296900000020769000000948030000001018000000205320000001659990000000484600000017084500000000214477000000638000000149629000000150267000000-296000000149971000000000012140000001214000000909000000005190000002642000000480000003360000007073000000740900000048184000000556410000003903000000231500000050000000618640000000064506000000214477000000Note 1 : Other non-current assets consists of <BR> - Tax assets INR 6,125 and Other non-current assets INR 390 <BR> <BR> Note 2 : Other intangible assets include <BR> - Right of use assets INR 2,117 and Other intangible assets INR 325 <BR> <BR> Note 3 : Other Non-current financial liabilities consists Lease liabilities only INR 1,214. <BR> <BR> Note 4 : Other non current liabilities consists of <BR> Contract liabilities only INR 376 Other non current liabilities 143 <BR> <BR> Note 5: Other current financial liabiliteis include <BR> - Lease liabilities INR 342 and Other financial liabilities INR 47,842 <BR> <BR> Note 6: Other current liabilites consists of - <BR> - Contract liabilites INR 1,757 and Other current liabilities INR 2,146 <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 Associates INR 442 <BR> The Group is engaged in different business units, including payment and financial services and marketing 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 segments1460000000-2620000000112500000000-395000000-91330000009920000000-2128000000067260000000-382000000088540000000280000000544100000013078000000-13600000000-134930000000672900000005084000000-1393000000000-1800000000-12130000002003600000000000005300000032190000000000000000026689000000237670000000000043180000000-44539000000-204290000000000001600000000031800000001460000000-79000000-527000000-22169000000118000000-220510000004277200000020721000000Re-measurement gain/(loss) on defined benefit plans4000000Changes in fair value of equity instruments at FVTOCI (refer note 8)0Share of other comprehensive income / (loss) of associates / joint ventures-10000000Income tax relating to re-measurement gain/(loss) on defined benefit plans1000000-5000000Re-measurement gain/(loss) on defined benefit plans171000000Changes in fair value of equity instruments at FVTOCI (refer note 8)9808000000Share of other comprehensive income / (loss) of associates / joint ventures-9000000Income tax relating to re-measurement gain/(loss) on defined benefit plans-1000000996900000000Exchange differences on translation of foreign operations1400000014000000Exchange differences on translation of foreign operations53000000053000000000900000010499000000AuditedtrueS.R.Batliboi & Associates LLPtrue2027-07-31