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543396

PAYTM

NOTLISTED

INE982J01020

ONE 97 COMMUNICATIONS LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-05-06

2026-04-28

INR

Crores

Quarterly

Fourth quarter

Single segment

Refer segment note

2026-05-06

18:37:00

2026-05-06

20:04:00

true

Cash Flow Indirect

Declaration of unmodified opinion

2026-01-01

2026-03-31

Audited

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1.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, 2026. 2.The Statement includes the results for the quarter ended March 31, 2026 and March 31, 2025, 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. 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. 4.Exceptional item comprises of: a. March 31, 2025: i. During the year ended March 31, 2025, the Group had sold its movie ticketing business and events business to Zomato Limited resulting in gain of INR 1,345 crores. ii. On April 16, 2025, the MD & CEO voluntarily offered to forego certain ESOPs, which were consequently cancelled by the Nomination and Remuneration Committee (NRC) of the Group resulting in the Group recording cancellation charge of INR 492 crores in accordance with Ind-AS 102 during the quarter and year ended March 31, 2025. Further, for the quarter and year ended March 31, 2025, the Group recognized provisions for impairment of goodwill amounting to INR 10 crores and impairment provision of INR 20 crores of optionally convertible debentures. b. March 31, 2026: i. During the quarter and year ended March 31, 2026, Group received interest income of INR 21 crores relating to impaired loan given to JV in earlier period. ii. During the year ended March 31, 2026, exceptional loss represents impairment of investments in associates of INR 5 Crores, optionally convertible debentures of INR 12 crores and loan given to a JV of INR 190 crores. 5. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes introduce several changes, including a uniform definition of wages and enhanced leave-related benefits. The Group has assessed the financial implications of these changes, which have resulted in an incremental expense (net) of INR 12 crores for the year ended March 31, 2026. The Group continues to monitor developments relating to the Labour Codes and will evaluate the impact, if any, on the remeasurement of liabilities pertaining to employee benefits. 6.Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: (Amount in INR crores) S. No. Objects of the issue Amount as Amount Utilized Amount Un-utilized proposed in up to as on Offer Document March 31, 2026 March 31, 2026 1 Growing and strengthening our Paytm ecosystem, including through acquisition and retention of consumers and merchants and providing them with greater access to technology and financial services i) Marketing and promotional expenses 4,300 761 - ii) Expanding our merchant base and deepening our partnership with our merchants 1,722 iii) Strengthening and expanding our technology powered payments platform 1,817 Total (A) 4,300 4,300 - 2 Investing in new business initiatives, acquisitions and strategic partnerships i) Investments in new business initiatives a) Payment Services 2,000 0.50 1,986 b) Commerce and cloud services - c) Financial Services 13.50 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 14 1,986 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,133 1,986 Net IPO proceeds which were un-utilised as at March 31, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. 7. Pursuant to the Master Direction on Regulation of Payment Aggregators (“PA”) issued by the Reserve Bank of India (“RBI”), vide its circular dated September 15, 2025 ('RBI Guidelines'), the Company, effective midnight of November 30, 2025, transferred its’ Offline merchant business to its wholly owned subsidiary, Paytm Payments Services Limited (“PPSL”) on a slump sale basis for purchase consideration of INR 975 crores. Considering the transaction to be within the Group, this does not have any financial impact on the quarter and year ended March 31, 2026 results. 8. During the previous year ended March 31, 2025, the Holding Company, together with its subsidiary and step-down subsidiary (namely Little Internet Private Limited and Nearbuy India Private Limited respectively), received a Show Cause Notice ("SCN") dated February 27, 2025, from the Directorate of Enforcement, Government of India. The SCN alleged contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA), and the rules and regulations framed thereunder. The alleged contraventions inter-alia primarily pertain to certain investments made by the Company in those subsidiaries in earlier years and equity raised by the subsidiaries. The alleged contraventions include periods when Little Internet Private Limited and Nearbuy India Private Limited were not subsidiaries of the Holding Company. The aggregate value of the contraventions included in the SCN is approximately INR 611 crores. Till December 31, 2025, the RBI has compounded the matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited. Further, based on the application and additional steps taken by the Holding Company and its subsidiaries, RBI has observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. During the quarter and year ended March 31, 2026, the RBI has compounded the matters having aggregate value of approximately INR 33 crores for the Company. The Group is in the process of taking necessary steps for resolution of matters included in the SCN. Based on an independent legal opinion and management's assessment, the Group has recorded provision for related compounding fees on best estimates. Pending the final outcome of all the related processes in this regard, it is not possible to assess the consequent effects of the above remaining matters on these financial results. 9. On April 24, 2026, the RBI, through a press release, cancelled the banking license of Paytm Payments Bank Limited (“PPBL”), an associate company of the Company and on 25 April 2026 the shareholders of PPBL approved necessary resolutions to enable the winding-up of PPBL either, as instructed by the RBI, or voluntarily with the permission of RBI. The Company has no exposure to PPBL and does not maintain any material business arrangements or service partnerships with PPBL. Additionally, PPBL operates independently with no board or management involvement from the Company. There is no direct financial or operational impact on the Company arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL’s normal business and Company had fully impaired its investment in PPBL as of March 31, 2024. 10. During the year ended March 31, 2026, Depreciation includes INR 24 crores impairment charge. 11. Effective September 30, 2025, the Group has opted to present amounts in INR crores. Accordingly, corresponding comparative period amounts have also been changed and presented in INR crores from being presented in INR millions earlier.

2025-04-01

2026-03-31

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Note 1 : Other intangible assets include - Right of use assets INR 223 and Other intangible assets INR 38 Note 2: Deferred tax assets and deferred tax liabilities are not netted off. Note 3. Investments accounted for using equity method consists of - Investment in Associates INR 40

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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.

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Audited

true

S.R.Batliboi & Associates LLP

true

2027-07-31