5433962025-10-012025-12-315433962025-04-012025-12-315433962025-10-012025-12-31in-capmkt:OtherExpenses1Member5433962025-10-012025-12-31in-capmkt:OtherExpenses2Member5433962025-10-012025-12-31in-capmkt:OtherExpenses3Member5433962025-10-012025-12-31in-capmkt:OtherExpenses4Member5433962025-04-012025-12-31in-capmkt:OtherExpenses1Member5433962025-04-012025-12-31in-capmkt:OtherExpenses2Member5433962025-04-012025-12-31in-capmkt:OtherExpenses3Member5433962025-04-012025-12-31in-capmkt:OtherExpenses4Member5433962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25433962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35433962025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15433962025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15433962025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543396PAYTMNOTLISTEDINE982J01020ONE 97 COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-16INRCroresQuarterlyThird quarterSingle segmentRefer Segment Note2026-01-2918:02:002026-01-2919:34:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated219400000002120000000240600000000007210000000400000001330000000131700000002175000000023100000000231000000080000000-300000005000000002260000000000-1000000022500000004100000002660000000225000000002660000000064000000013.523.46003.523.461. 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 January 29, 2026. 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> For detailed notes kindly refer to the financial results uploaded on the website of the Company2025-04-012025-12-31UnauditedConsolidated6173000000067600000006849000000000020260000000130000000436000000037770000000625200000005970000000-20700000003900000000220000000-3000000019000000003710000000000-20000000369000000013900000005080000000369000000005080000000064000000015.775.7005.775.7Payment processing charges6710000000Marketing and promotional expenses1460000000Software, cloud and data centre expenses1670000000Other expenses3330000000Payment processing charges18810000000Marketing and promotional expenses3680000000Software, cloud and data centre expenses4680000000Other expenses10600000000The 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.Re-measurement gain / (loss) on defined benefit plans-30000000Changes in fair value of equity instruments at FVTOCI0Share of other comprehensive income / (loss) of associates / joint ventures0-30000000Re-measurement gain / (loss) on defined benefit plans-60000000Changes in fair value of equity instruments at FVTOCI0Share of other comprehensive income / (loss) of associates / joint ventures0-60000000-10000000-10000000Exchange differences on translation of foreign operations430000000430000000Exchange differences on translation of foreign operations14400000001440000000004100000001390000000UnauditedtrueS.R.Batliboi & Associates LLPtrue2027-07-31