5433962025-07-012025-09-305433962025-09-305433962025-03-315433962025-04-012025-09-305433962025-07-012025-09-30in-capmkt:OtherExpenses1Member5433962025-07-012025-09-30in-capmkt:OtherExpenses2Member5433962025-07-012025-09-30in-capmkt:OtherExpenses3Member5433962025-07-012025-09-30in-capmkt:OtherExpenses4Member5433962025-04-012025-09-30in-capmkt:OtherExpenses1Member5433962025-04-012025-09-30in-capmkt:OtherExpenses2Member5433962025-04-012025-09-30in-capmkt:OtherExpenses3Member5433962025-04-012025-09-30in-capmkt:OtherExpenses4Member5433962025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45433962025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45433962025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15433962025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15433962025-07-012025-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543396PAYTMNOTLISTEDINE982J01020ONE 97 COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-042025-10-14INRCroresQuarterlySecond quarterSingle segmentRefer Segment Note2025-11-0420:00:002025-11-0421:20:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated20610000000222000000022830000000000663000000050000000137000000012570000000206200000002210000000-1900000000310000000900000000900000000220000000000-100000002100000001010000000122000000021000000001220000000064000000010.330.32000.330.321. The Statement of Unaudited Consolidated 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 Unaudited Consolidated 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 November 04, 2025. The Statutory Auditors of the Company have performed Limited Review of the aforesaid results. <BR> <BR> 2. The Group is engaged in different business units, including payment services, distribution of financial services and marketing services. 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. Exceptional item for the period comprises of: <BR> <BR> For detailed notes kindly refer to the financial results uploaded on the website of the Company <BR> 2025-04-012025-09-30UnauditedConsolidated397900000004630000000444200000000001305000000090000000303000000024610000000407800000003640000000-20700000001570000000120000000012000000001450000000000-1000000014400000009800000002420000000144000000002420000000064000000012.262.23002.262.23Payment processing charges6290000000Marketing and promotional expenses1220000000Software, cloud and data centre expenses1330000000Other expenses3730000000Payment processing charges12100000000Marketing and promotional expenses2220000000Software, cloud and data centre expenses3010000000Other expenses7280000000604000000060000000023400000001000000003800000003807000000004500000003852000000011000000062300000005378000000001808000000012020000000183500000009286000000029400000002398000000016823000000003360000000171590000000225370000000640000000152760000000153400000000-300000000153100000000011400000001140000000900000000970000000301000000015000000024000000079200000008160000000562900000006460000000029100000001670000000800000006926000000072270000000225370000000Note 1 : Other non-current assets consists of <BR> - Tax assets INR 585 and Other non-current assets INR 38 <BR> <BR> Note 2 : Other intangible assets include <BR> - Right of use assets INR 198 and Other intangible assets INR 36 <BR> <BR> Note 3 : Other Non-current financial liabilities consists Lease liabilities only INR 114. <BR> <BR> Note 4 : Other non current liabilities consists of <BR> Contract liabilities only INR 87 Other non current liabilities 10 <BR> <BR> Note 5: Other current financial liabiliteis include <BR> - Lease liabilities INR 31 and Other financial liabilities INR 5,598 <BR> <BR> Note 6: Other current liabilites consists of - <BR> - Contract liabilites INR 99 and Other current liabilities INR 192 <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 38 <BR> The Group is engaged in different business units, including payment services, distribution of financial services and marketing services. 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.800000000-12600000000-54000000000-2820000000-78700000008100000000-550000000030300000000-700000000072200000000-1000000003950000000650000000-300000000-10000000-50000000049100000000-1340000000230000000000-21000000004400000000000000060000000202000000000000000000017380000000000002710000000012900000000-37300000000000001000000000017000000008000000000-240000000-35300000001010000000-25200000002072000000018200000000Re-measurement gain / (loss) on defined benefit plans0Changes in fair value of equity instruments at FVTOCI (refer note 7)0Share of other comprehensive income / (loss) of associates / joint ventures0Income tax relating to re-measurement gain / (loss) on defined benefit plans00Re-measurement gain / (loss) on defined benefit plans-30000000Changes in fair value of equity instruments at FVTOCI (refer note 7)0Share of other comprehensive income / (loss) of associates / joint ventures0Income tax relating to re-measurement gain / (loss) on defined benefit plans0-3000000000Exchange differences on translation of foreign operations10100000001010000000Exchange differences on translation of foreign operations10100000001010000000001010000000980000000UnauditedtrueS.R.Batliboi & Associates LLPtrue2027-07-31