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User: 
    Consider you are a stock market news analyser. You are given with the parsed text of a pdf of a stock.
    You have to analyse the text given and summarize the text to extract the following information:

    - What is the current capital expenditure of the company?
    - What is the current PAT of the company and what is the projected (potential or proposed) PAT of the company?
      Also give reason from the document that how did you came to this figure?
    - What is the current revenue/topline of the company and what is the projected (potential or proposed) revenue of the company?
      Also give reason from the document that how did you came to this figure?
    - What is the projected/potential/proposed profit and its brief details describing how it can be achieved?
    - What is the CAGR mentioned in the text?
    - What is the Turnover of the company mentioned in the text with timeframe like monthly, quarterly or annual?
    - Mention the time frame like quarterly, monthly or yearly as mentioned in the extracted text.

    The text is:
    Corporate Office - One Skymark, Tower -D, Pl ot No. H -10B, Sector -98, Noida -201304  
T: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>      F: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>     CIN: L72200DL2000PLC108985  
Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi -110019  One 97 Communications  Limited 
<PRESIDIO_ANONYMIZED_EMAIL_ADDRESS>  
www.paytm.com  October 22, 2024 
 BSE Limited  
 Department of Corporate Services, 
 Phiroze Jeejeebhoy Towers,  
 Dalal Street, Fort,  
 Mumbai - 400 001  
 Scrip Code: 543396 National Stock Exchange of India Limited 
The Listing Department, 
Exchange Plaza, 
Bandra Kurla Complex, 
Mumbai - 400 051 
Symbol: PAYTM 
Sub:  Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) 
Regulations, 2015 – Outcome of the Board Meeting held on October 22, 2024 
Dear Sir/ Ma’am,  
In continuation to our earlier letter dated October 15, 2024, and in terms of Regulation 30 and 33 of the SEBI 
(Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of 
Directors of the Company at its meeting held today i.e., October 22, 2024, have inter alia, considered and 
approved, the Unaudited Standalone and Consolidated Financial Results ("Financial Results") of the Company 
for the quarter and half year ended September 30, 2024, and have taken on record limited review report(s) 
issued by the Statutory Auditors of the Company.  
The copies of Financial Results along with the limited review report(s) thereon are enclosed as Annexure.   
The Board meeting commenced at 09:05 a.m. (IST) and concluded at 10:24 a. m. (IST). 
This disclosure will also be hosted on the Company's website viz. https://ir.paytm.com/ . 
Kindly take the same on record. 
Thanking you, 
Yours Sincerely,  
For One 97 Communications Limited 
Sunil Kumar Bansal  
Company Secretary and Compliance Officer • -~ PaYtm S.R. ATLIBOI & ASSOCIATES lLP 
Chartered Accountants 67, Institutional Area 
Sector 44, Gurugram -122 003 
Haryana, India 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated 
Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and 
Disclosure Requirements) Regulations, 2015, as amended 
Review Report to 
The Board of Directors 
One 97 Communications Limited 
One Skymark, Tower-D, Plot No. H-10B 
Sector-98, Noida 201304, Uttar Pradesh 
I. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of One 97 
Communications Limited (the "Holding Company") and its subsidiaries (the Holding Company and its 
subsidiaries together refeJTed to as "the Group"), its associates and joint ventures for the quarter ended 
September 30, 2024 and year to date from April 0 I, 2024 to September 30, 2024 (the "Statement") attached 
herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the 
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing 
Regulations"). 
2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with 
the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) 
"Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 20 I 3 as amended, read 
with relevant rules issued thereunder and other accounting principles generally accepted in India and in 
compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding 
Company's Board of Directors . Our responsibility is to express a conclusion on the Statement based on our 
review. 
3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 
2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued 
by the Institute of Chartered Accountants of India. This standard requires that we plan and perfo1m the review 
to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim 
financial information consists of making inquiries, primarily of persons responsible for financial and 
accounting matters, and applying analytical and other review procedures . A review is substantially less in 
scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable 
us to obtain assurance that we would become aware of all significant matters that might be identified in an 
audit. Accordingly, we do not express an audit opinion. 
We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange 
Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 
4. The Statement includes the results of the entities listed in Annexure A. 
5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the 
consideration of the review/audit reports of other auditors refeJTed to in paragraph 7 and 8 below, nothing has 
come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with 
recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') 
specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued 
thereunder and other accounting principles generally accepted in India, has not disclosed the information 
required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be 
disclosed, or that it contains any material misstatement. 
6. Emphasis of Matter 
We draw attention to Note 8 to the Financial Results which describes that the Company's subsidiary 
application for authorization to set up Payment System, to the Depaitment of Payment and Settlement 
Systems, Reserve Bank of India ("RBI"), is in process due to the reasons stated in the said note. Accordingly, 
no adjustment has been made by the management in these unaudited consolidated financial results. Our 
opinion is not modified in respect of this matter. 
~;.Fl. bat!ibo1 i3, /',5.\0Ciatr~ 1..1..F', ,1 l.1rnit1:-d L.i.=itiility Pc:irtnt•r\hip wilt\ u_r~ Identity I 10. AA8·4Z9S 
R,:_l'.d Ofli1:,: 22. C1m;u: S1n:r.1. Block ·u·. 11d F!om. 1'oll:.ila-7(~l Ill<, S. . BArLuB01 & AssocuArEs L P 
Chartered Accountants 
7. The accompanying Statement includes the unaudited interim financial results and other financial information, 
in respect of: 
• 6 subsidiaries, whose unaudited interim financial results include total assets of Rs. 21,739 million as at 
September 30, 2024, total revenues of Rs 565 million and Rs I, 135 million, total net loss after tax of 
Rs. I million and Rs. 147 million, total comprehensive income of Rs. 6,050 million and Rs. 5,156 
million, for the qumter ended September 30, 2024 and the period ended on that date respectively , and 
net cash outflows of Rs. 423 million for the period from April O 1,2024 to September 30,2024, as 
considered in the Statement which have been reviewed by their respective independent auditors. 
The independent auditor's repo1ts on interim financial results of these entities have been furnished to us by 
the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in 
respect of these subsidiaries, is based solely on the report of such auditors and procedures performed by us 
as stated in paragraph 3 above. 
8. The accompanying Statement includes unaudited interim financial results and other unaudited financial 
information in respect of: 
• 14 subsidiaries , whose interim financial results and other financial information reflect total assets of Rs. 
688 million as at September 30, 2024, total revenues of Rs. 61 million and Rs. 170 million, total net loss 
after tax of Rs. 67 million and Rs. 28 million, total comprehensive loss of Rs. 67 million and Rs. 28 
million, for the quarter ended September 30,2024 and the period ended on that date respectively and net 
cash inflows of Rs. 33 million for the period from April O 1,2024 to September 30,2024. 
• IO associates and 2 joint ventures, whose interim financial results includes the Group's share of net 
profit of Rs. 42 million and Rs. 32 million and Group's share of total comprehensive income of Rs. 42 
million and Rs. 33 million for the qumter ended September 30,2024 and for the period ended on that 
date respectively. 
The unaudited interim financial results and other unaudited financial information of the these subsidiaries, 
joint ventures and associates have not been reviewed by their auditors and have been approved and furnished 
to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these 
subsidiaries , joint ventures and associates , is based solely on such unaudited interim financial results and 
other unaudited financial information. According to the information and explanations given to us by the 
Management , these interim financial results are not material to the Group. 
Our conclusion on the Statement in respect of matters stated in para 7 and 8 above is not modified with respect 
to our reliance on the work done and the reports of the other auditors and the financial results/financial 
information ce1tified by the Management. 
For S.R. Batliboi & Associates LLP 
Chartered Accountants 
!CAI Firm registration number: IO I 049W /E300004 
per Y 
Pmtner 
Membershi No.: 094524 
UDIN: 24094524BKFOUX2023 
Place: Gurugram 
Date: October 22, 2024 S. . BATlJBO & ASSOCIATES l 
Chartere d Accountants 
List of Entities 
I. Subsidiaries (Direct) 
I. One97 Communications India Limited 
2. Wasteland Entertainment Private Limited (till August 27, 2024) 
3. Mobiquest Mobile Technologies Private Limited ('MQ') 
4. Urja Money Private Limited ('Urja') 
5. Little Internet Private Limited ('Little') 
6. Paytm Ente1tainment Limited 
7. Paytm Money Limited 
8. Orbgen Technologies Private Limited (till August 27, 2024) 
9. Paytm Services Private Limited 
I 0. Paytm Payments Services Limited 
11. Paytm Insurance Broking Private Limited 
12. One97 Communications Nigeria Limited 
I 3. One97 Communications FZ-LLC 
14. One97 Communications Singapore Private Limited ('OCSPL ') 
15. One97 USA Inc. 
II. Subsidiaries (Indirect) Annexure -A 
I. One97 Communications Rwanda Private Limited (subsidiary ofOCSPL) 
2. One97 Communications Tanzania Private Limited (subsidiary of OCSPL) 
3. One97 Communications Bangladesh Private Limited (subsidiary ofOCSPL) 
4. One97 Uganda Limited (subsidiary of OCSPL) 
5. One97 Ivory Coast SA (subsidiary of OCSPL) 
6. One97 Benin SA (subsidiary ofOCSPL) 
7. Paytm Labs Inc. (subsidiary ofOCSPL) 
8. One97 Communication s Malaysia Sdn. Bhd. (subsidiary of OCSPL) 
9. One Nine Seven Communication Nepal Private Limited (subsidiary ofOCSPL) 
I 0. One Nine Seven Digital Solutions Limited (subsidiary of OCSPL) 
11. One Nine Seven Communications Saudi Arabia For Communication and Information Technology 
(subsidiary ofOCSPL) 
12. Xceed IT Solution Private Limited (subsidiary of MQ) 
13. Nearbuy India Private Limited (subsidiary of Little) 
14. Fincollect Services Private Limited (subsidiary of Urja) 
Ill. Associates (Direct) 
I. Paytm Payments Bank Limited 
2. Paytm lnsuretech Private Limited (Fonnerly known as QoRQL Private Limited) 
3. Paytm General Insurance Limited 
4. Paytm Life Insurance Limited 
5. Paytm Financial Services Limited ('PFSL') 
6. Infinity Transoft Solution Private Limited 
7. Eatgood Technologies Private Limited 
8. Socomo Technologies Private Limited 
IV. Associates (Indirect) 
I. Foster Payment Networks Private Limited (subsidiary of PFSL) 
2. Admirable Software Limited (subsidiary of PFSL) ) S.R. BATUBOI & ASSOCIATES LLP 
Chartered Accountants 
V. Joint Ventures of Paytm Entertainment limited (Indirect) 
I. First Games Technology Private Limited (Formerly known as Paytm First Games Private Limited) 
('FG') 
2. First Games Singapore Pte. Ltd. (formerly known as Paytm First Games Singapore Pte. Ltd.) (wholly 
owned subsidiary of FG) 
3. Bluefield Technology Beijing Co. Ltd. (formerly known as Paytm Technology Beijing Co. Ltd.) 
(wholly owned subsidiary of FG) One 97 Communications Limited 
Unaudited Consolidated Statement of Assets and Liabilities as at September 30, 2024 
Particulars 
ASSETS 
Non-Current assets 
Property, plant and equipment 
Right-of-use-assets 
Capital work-in-progress 
Goodwill 
Other intangible assets 
Intangible assets under development 
Investment in joint ventures 
Investment in associates 
Financial assets 
Other investments 
Loans 
Other financial assets 
Tax assets 
Deferred tax assets 
Other non-current assets 
Total Non-Current Assets 
Current assets 
Financial assets 
Other investments 
Trade receivables 
Cash and cash equivalents 
Bank balances other than cash and cash equivalents 
Loans 
Other financial assets 
Other current assets 
Total Current Assets 
TOTAL ASSETS 
EQUITY AND LIABILITIES 
EQUITY 
Equity share capital 
Other equity 
Equity attributable to owners of the parent 
Non-controlling interests 
Total Equity 
LIABILITIES 
Non-Current liabilities 
Financial liabilities 
Lease liabilities 
Contract liabilities 
Other non-current liabilities 
Provisions 
Total Non-Current Liabilities 
Current liabilities 
Financial liabilities 
Lease liabilities 
Trade payables 
(a) Total Outstanding dues of micro and small enterprises 
(b) Total Outstanding dues other than (a) above 
Other financial liabilities 
Contract liabilities 
Current tax liabilities 
Other current liabilities 
Provisions 
Total Current Liabilities 
Total Liabilities 
TOT AL EQUITY AND LIABILITIES 
See accompanying notes to the Unaudited Consolidated Financial Results Amounts in INR Million, unless otherwise stated 
Asat 
Se tember 30, 2024 
naudited 
6,888 
2,227 
59 
IOI 
371 
59 
371 
38,661 
1,784 
217 
5,638 
115 
295 
56,786 
35,900 
13,378 
26,495 
23,795 
150 
20,774 
4,769 
125,261 
182 047 
637 
144,685 
145,322 
247 
145,075 
1,354 
735 
165 
892 
3,146 
305 
243 
7,237 
19,823 
2,110 
35 
1,749 
2,324 
33,826 
36,972 
182 047 As at 
March 31, 2024 
Audited 
9,309 
2,361 
100 
443 
360 
36 
338 
22,605 
1,680 
3,173 
6,585 
119 
2,645 
49,754 
23,340 
16,507 
42,772 
9,690 
51 
20,564 
8,713 
121,637 
171391 
636 
132,630 
133,266 
282 
132,984 
1,449 
518 
206 
1,081 
3,254 
317 
313 
6,529 
19,351 
2,624 
99 
3,207 
2,713 
35,153 
38,407 
171391 One 97 Communicadons Limited 
CIN: L72200DL2000PLC108985 
Registered Office: Fint Floor Devlka Tower Nehru Place New DelbJ 110019 India; Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>; Website: www.paytm.com 
Corporate Office: Paytm Corporate Office One Skymark Tower-D Plot No. H-108 Sector-98 Noida 201304 Uttar Pradesh India Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
E-maH: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS>; Fax: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Statement of Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2024 
iAmounts lD INR Million. unless otherwise stated) 
I Quarter Ended 
Particulars I September 30, 2024 I June 30, 2024 
I (Unaudited) I (Unaudited ) 
Income 
Revenue from operations 16,595 15,016 
Other income 1,745 1,375 
Total Income 18-'40 16-191 
E:rpenses 
Payment processing charges 5,168 5,171 
Marketing and promotiona l expenses 1,544 2,214 
Employee benefits expense# 8,310 9,525 
Software, cloud and data centre expenses 1,578 1,824 
Depreciation and amortization expense 1,786 1,784 
Finance costs 34 42 
Other expenses 4,028 4,204 
TotaJ expenses 22,448 24,764 
Loss before share of profit/ Ooss) of associates/ joint ventures, excepdonal items and tax (4,108) (8,373) 
Share of profit/ Ooss) of associates / joint ventures 43 (13) 
Loss on impainnen t ofan associate (refer note 7) 
Loss before e:rcepdonal items and tax (4,06S) (8,386) 
Exceptional items (refer note 3) 13,454 
Profit/ (Loss) before tu 9,389 (8,386) 
Income Tax expense 
Current tax 91 8 
Adjustment of tax relating to earlier periods 
Deferred tax expense I (credit) /2) 7 
Total Tax e:rpense 89 IS 
Profit / (Loss) for the period/ year 9.100 lll40() 
Other comprehensive income/ Ooss) 
Items that will not be reclassified to profit or loss in subsequent period/ year 
Re-measurem ent gain/(loss) on defined benefit plans 21 135 
Changes in fair value of equity instruments at FVTOCI (refer note 6) 6,047 (754) 
Share of other comprehensive income/ (loss) of associates / joint ventures 1 . 
Income tax relating to re-measurement gain/(loss) on defined benefit plans (I) (1) 
Items that may be reclassified to profit or loss in subsequent period/ year 
Exchange differences on translation of foreign operations 1,120 /52) 
Total other comprehensive income/ Ooss) for the period/ year 7188 1672) 
Total comprehensive profit/ Ooss) for the period/ year 16488 9073 
Profit/ (Loss) for the period / year 
Attributable to: 
Owners of the parent 9,283 (8,389) 
Non-controlling interests 17 (12) 
9,300 {8401) 
Other comprehensive income/ Ooss) for the period / year 
Attributable to: 
Owners of the parent 7,188 (672) 
Non-controlling interests . . 
7,188 /672) 
Total comprehen sive profit/ Ooss) for the period / year 
Attributable to: 
Owners of the parent 16,471 (9,061) 
Non-controlling interests 17 /12) 
16488 (9,073) 
Paid up equity share capital 637 636 
Face value of the share (INR) 1 1 
Other equity 
Earnings per share (not annuaUse d for quarten and haJfyear ) 
Basic 14.59 (13.19) 
Diluted 14.29 (13.19) 
#includes Share based payment expenses 2,179 2,468 
Sec accompanying notes to the Unaudited Consolidated Financial Results 
• Amount below roundmg off norms adopted by the Group I Half Year Ended I 
I September 30, 2023 I September 30, 2024 I September 30, 2023 I 
I (Unaudite d) I 
25,186 
1,439 
2662S 
8,167 
2,528 
11,915 
1,553 
1,801 
70 
3,333 
29,367 
(2,742) 
9 
(2,733) 
151\ 
(2,790) 
121 
6 
127 
12.917\ 
(3) 
(113) . 
(I) 
40 
1771 
2994 
(2,905) 
(12) 
{2,917) 
(77) . 
/77) 
(2,982) 
112) 
(2,994) 
635 
1 
(4.58) 
(4.58) 
3,846 (Unaudited ) 
31,611 
3,120 
34 731 
l0,339 
3,758 
17,835 
3,402 
3,570 
76 
8,232 
47,212 
(12,481) 
30 
(12,451) 
13,454 
1,003 
99 
5 
104 
899 
156 
5,293 
1 
(2) 
1,068 
6S16 
7415 
894 
5 
899 
6,516 
6516 
7,410 
5 
7415 
637 
1 
1.41 
1.39 
4,647 
S.lt8a 
lor I (Unaudited) I 
48,602 
2,665 
S1-267 
15,833 
5,181 
22,976 
3,103 
3,392 
137 
6,746 
S7,368 
(6,101) 
(172) 
(6,273) 
/57) 
(6,330) 
177 
/6) 
171 
1650() 
(69) 
(861) 
(6) 
(I) 
/88) 
II 02S1 
7526'1 
(6,475) 
(26) 
{6,501) 
(1,025) 
(1,025) 
(7,500) 
/26) 
(7,526) 
635 
1 
(10.21) 
(10.21) 
7,613 Year Ended 
March 31, 2024 
(Audited) 
99,778 
5,469 
10S.247 
32,804 
9,220 
45,892 
6,430 
7,357 
243 
14,500 
116,446 
(11,199) 
(377) 
/2,271\ 
(13,847) 
157) 
(13,904) 
358 
(8) 
/30) 
320 
114224\ 
(100) 
1,849 
(35) 
3 
179 
1-096 
12-128 
(14,170) 
(54) 
/14,224) 
1,897 
(I) 
1,896 
(12,274) 
154 
(12,328 
636 
1 
132,630 
(22.33) 
(22.33) 
14,658 One 97 Communications Limited 
Unaudited Consolidated Statement of Cash Flows for the half year ended September 30, 2024 
Particulars 
Cash flow from operating activities: 
Profit/ (Loss) before tax 
Depreciation and amortization expense 
Interest income 
Interest Income on financial assets -measured at amortized cost 
Interest on borrowing at amortized cost 
Interest and finance charges on lease liabilities 
Gain on lease termination/ modification 
Exchange differences (net) 
Trade receivables / advances written off 
Provision for advances# 
Loss allowance for financial assets 
Liabilities no longer required written back 
Property, plant and equipment and intangible assets written off 
Share based payment expenses 
Provision for employee incentive 
Share of (profit)/ loss of associates / joint ventures 
Fair value gain on financial instruments measured at FVTPL (net) 
Gain on sale of business and subsidiaries [refer note 3(b)] 
Profit on sale of property, plant and equipment (net) 
Operating profit/ (loss) before working capital changes 
Working capital adjustments: 
Increase/(decrease) in trade payables 
Increase/( decrease) in provision s 
Increase /(decrease) in other current Habilities, other non-current liabilities and contract 
Increase/( decrease) in other financial liabilities 
(Increase)/decrease in trade receivables 
(lncrease) /decrease in other financial assets 
(Increase)/decrease in other current and non-current assets 
Cash generated from/ (used in) operations 
Tax refund (net of payments) / Taxes paid (net of refunds) 
Net cash inflow from/ (used in) operating activities (A) 
Cash flow from/ (used in) investing activities 
Purchase of property, plant and equipment (including intangible assets, intangible assets under 
development , capital work-in-progress , capital advances and payable on purchase of fixed 
assets) 
Proceeds from sale of property, plant and equipment 
Investment in fixed and other deposits with bank 
Proceeds from maturity of bank deposits 
Proceeds from repayment of inter corporate loans 
Net proceeds from sale of of business and subsidiaries [refer note 3(b)] 
Proceeds from sale of non-current investments 
Payment for purchase of non-current investments 
Proceeds from sale of current investments 
Payment for purchase of current investments 
Interest received 
Net cash outflow from investing activities (B) 
Cash flow from/ (used in) financing activities 
Proceeds from issue of shares (including securities premium) 
Share application money received during the period (pending allotment) 
Received on recharge of ESOP cost to associates 
Interest paid 
Principal elements of lease payments 
Net cash outflow from fmancing activities (C) 
Net decrease in cash and cash equivalents (A+B+C) 
Cash and cash equivalents at the begimting of the period 
Effect of exchange differences on restatement of foreign currency cash and cash equivalents 
Cash and cash equivalents at the end of the period 
Cash and cash eauivalents as oer above comorises of followine: 
Cashon hand 
Balance with banks 
-On current accounts 
-Deposits with original maturity of less than 3 months 
Cash and cash equivalents for the purpose of statement of cash flows 
• Amount below roundmg off norms adopted by the Group 
# Includes INR 57 disclosed under exceptional item [refer note 3(a)] 
See accompanying notes to the Unaudited Consolidated Financial Results I 
I 
I (Amounts lo INR Mllllon, unless otherwise stated) 
Half Year Ended 
Seotember 30, 2024 I 
/Unaudited) I 
1,003 
3,570 
(772) 
(1,252) . 
74 
(5) 
36 
97 
21 
2,184 
(197) 
4 
4,647 
(30) 
(821) 
(13,454) 
(4) 
(4,899) 
999 
(404) 
(1,795) 
694 
827 
(961) 
856 
(4,683) 
784 
(3,899) 
(919) 
40 
(13,854) 
2,242 
20,006 
6,609 
(16,222) 
179,337 
(190,554) 
1,181 
(12,134) 
6 
I 
(79) 
(74) 
(144) 
(290) 
(16,323) 
42,772 
46 
26,495 
September 30, 2024 . 
22,530 
3,965 
26,495 Seotember 30, 2023 
/Unaudited) 
(6,330) 
3,392 
(1,537) 
(730) . 
89 
(I) 
98 
27 
660 
36 
(70) 
I 
7,613 
(2) 
172 
(390) 
(4) 
3,024 
(161) 
510 
(1,669) 
12,997 
(16) 
(8,596) 
2,440 
8,529 
(863) 
7,666 
(4,811) 
35 
(26,401) 
25,117 
10 
(8,156) 
109,816 
(I 16,022) 
1,248 
(19,164) 
4 
I 
79 
(90) 
(166) 
(172) 
(11,670) 
33,100 
85 
21,515 
September 30, 2023 
S.~.8a 
lor . 
18,311 
3,204 
21,515 One 97 Communications Limited 
Notes to the Unaudited Consolidated Financial Results 
1. 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 October 22, 2024. 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 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. 
3. Exceptional item for the period comprises of: 
a. INR 57 million for the quarter and six months ended September 30, 2023 and year ended March 31, 2024, comprises 
towards provisions made for voluntary insolvency proceeding admitted for one of Company's customer. 
b. On August 21, 2024, the Company entered into definitive agreements with Zomato Limited ("Acquirer ") for sale of its 
movie ticketing business and events business housed in the Company as well as its two wholly owned subsidiaries for a 
total consideration ofINR 20,484 million which was subject to cash and net-working capital adjustment at closing. 
The transfer was consummated on August 27, 2024 by first transferring Company 's movie ticketing business and events 
business to its subsidiaries Orbgen Technologies Private Limited (OTPL) and Wasteland Entertainment Private Limited 
(WEPL) respectively vide Business Transfer Agreements dated August 21, 2024 and thereafter selling the entire stake in 
both the subsidiaries to the acquirer vide Share Purchase and Subscription Agreement dated August 21, 2024. 
The consideration at closing for the above sale amounted to INR 20,136 million after the impact of cash and net-working 
capital adjustments, (including consideration of INR 11,661 million and INR 898 million for transfer of Company's movie 
ticketing business and event business to OTPL and WEPL respectively) resulting in gain ofINR 13,454 million. The gain 
is net of transaction cost ofINR 169 million and has been disclosed as exceptional item. 
Considering that the core business of the Group being Payment and Financial Services as well as the insignificant 
contribution of businesses disposed to the consolidated financial results, the Group does not consider the above business to 
be major line of business requiring disclosures on discontinued operations under IND AS I 05 "Non-current Assets Held 
for Sale and Discontinued Operations ". 
4. The Company during year ended March 31, 2022 granted 21,000,000 Employee Stock Options to Managing Director and CEO of 
the Company which is subject to achievement of specified milestones. During the previous year, the Company had received a Show 
Cause Notice ("SCN") from SEBI related inter alia to the above options regarding compliance with SEBI SBEB Regulations. The 
Company is in discussion with SEBI and is pursuing various options in line with applicable SEBI Regulations post submission of 
its preliminary response to the said SCN. Based on an independent legal opinion obtained by the management, it believes that the 
Company is compliant with the relevant regulations. Pending final outcome of this matter, no adjustments have been made to the 
financial results for the quarter and year to date ended September 30, 2024 and March 31, 2024. 
1or lclln!iflcdm One 97 Communications Limited 
Notes to the Unaudited Consolidated Financial Results 
5. Details ofutilisation ofnet IPO Proceeds oflNR 81,194 million, are as follows: 
(Amount in INR million) 
s. Objects of the issue Amount as Amount Amount Un-
No proposed in Utilised up to utilised as on 
Offer September September 30, 
Document 30,2024 2024 
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 7,615 
ii) Expanding our merchant base and deepening our partnership 17,217 
with our merchants 43,000 -
iii) Strengthening and expanding our technology powered 18,168 
payments platform 
Total (A) 43,000 43,000 -
2 Investing in new business initiatives, acquisitions and strategic 
partnerships 
i) Investments in new business initiatives 
a) Payment Services -
b) Commerce and cloud services 20,000 - 20,000 
c) Financial Services -
ii) Investments in acquisitions and strategic partnerships -
Total (B) 20,000 - 20,000 
3 General corporate purposes 18,194 18,194 -
Total (C) 18,194 18,194 -
Total (A+B+C) 81,194* 61,194 20,000 
*During the quarter ended June 30, 2023, un-utilised IPO issue expenses of lNR 60 million have been transferred to net IPO 
proceeds, thereby increasing it from lNR 81,134 million to INR 81,194 million and earmarked for general corporate purposes in 
accordance with the Objects of the Offer. 
Net IPO proceeds which were un-utilised as at September 30, 2024 were temporarily invested in fixed deposits, certificate of 
deposit with scheduled commercial banks and in monitoring agency account. 
6. Changes in fair value of equity instruments at FVTOCI represents the fair value gain and related foreign exchange component on 
investments in stock acquisition rights of Pay Pay Corporation which are held by a subsidiary company. 
lor klllltitlcl1lon One 97 Communications Limited 
Notes to the Unaudited Consolidated Financial Results 
7. On January 31, 2024, the RBI issued a Press Release for action against Paytm Payments Bank Ltd ('PPBL'), a 49% associate of the 
Company, under Section 35A of the Banking Regulation Act, 1949, effectively restricting PPBL's normal business, permitting only 
withdrawal of the existing customer balances. 
Pursuant to the RBI's actions as stated above, the Company had terminated its Nodal Accounts being maintained with PPBL. 
Subsequently, the Company had discontinued all major business activities it had with PPBL. Further, the Company had also made 
amendment to the shareholders agreement with PPBL by simplifying the terms therein and had also withdrawn its nominee director 
from the board of PPBL. 
The business of PPBL had been significantly impacted by the RBI action described above. As at March 31, 2024, the Company had 
investments in PPBL amounting to INR 2,271 million after considering its share of loss of INR 276 million and share of other 
comprehensive gain of INR 31 million, for the year ended March 31, 2024, on the basis of unaudited financial information . 
We understand that there are certain factors affecting ongoing operations of PPBL, including restrictions which affect normal 
operations of the primary products such as wallet and banking services etc. as per regulatory action on January 31, 2024, as well as 
ongoing uncertainty on the timing and nature of restoration of any of the impacted services. 
As at March 31, 2024, considering the future uncertainties associated on the business operations of PPBL as mentioned above, 
including the uncertainty of any other regulatory developments, the scaled down business operations of PPBL, restrictions affecting 
normal operations of the primary products such as saving accounts, current accounts, wallet, as well as non-availability of audited 
financial information from PPBL, the management, on a prudent basis, determined that the value of the Company's investment in 
PPBL is impaired and, accordingly, recorded an impairment provision ofINR 2,271 million, representing the carrying value of its 
investment in PPBL and disclosed the same as loss on impairment of associate. 
8. Notes given by the subsidiary in their Unaudited Special Purpose Interim Condensed Financial Statement: 
Paytm Payments Services Limited: 
"The Company had filed an application for authorization to set up Payment System ('PA application') under sub-section (I) of 
Section 5 of the Payment and Settlement Systems Act, 2007 with the Department of Payment and Settlement Systems, Reserve 
Bank oflndia ("RBI") on January 8, 2021, in response to which, the Company received a letter from the RBI on November 25, 
2022. As per the letter, the Company was required to obtain necessary approval for past downward investment from its parent 
company, One 97 Communications Limited ("OCL"), in compliance with Foreign Direct Investment ("FDI") Guidelines and 
resubmit the PA application. As per RBI's letter March 23, 2023, the Company is continuing with the online payment aggregation 
business ( except that the Company cannot onboard new merchants) . The Company has received approval from Government oflndia 
-Ministry of Finance (Department of Financial Services), on August 27, 2024 and has resubmitted the PA application with RBI 
vide application dated September 6, 2024 which is under process. 
Management has assessed that this does not have a material impact on the financial results and the business and revenues since the 
communication from RBI is applicable only to onboarding of new merchants. Accordingly, no adjustment has been made in these 
Interim Condensed Financial Statements ." 
Vijay ekhar Sharma 
Chairman, Managing Director and CEO 
Place: New Delhi 
Date: October 22, 2024 $.It UP, 
for ldoulllbdun S.R. BA 1u1Bo1 & Assoc1ArEs LLP 
Chartered Accountants 67, Institutional Area 
Sector 44, Gurugram -122 003 
Haryana, India 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial 
Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure 
Requirements) Regulations, 2015, as amended 
Review Report to 
The Board of Directors 
One 97 Communications Limited 
One Skymark, Tower-D , Plot No. H-10B 
Sector-98, Noida 201304, Uttar Pradesh 
I. We have reviewed the accompanying statement of unaudited standalone financial results of One 97 
Communications Limited (the "Company") for the quarter ended September 30, 2024 and year to date 
from April O I, 2024 to September 30, 2024 (the "Statement") attached herewith, being submitted by the 
Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure 
Requirements) Regulations, 2015, as amended (the "Listing Regulations") . 
2. The Company's Management is responsible for the preparation of the Statement in accordance with the 
recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) 
"Interim Financial Reporting " prescribed under Section 133 of the Companies Act, 2013 as amended, 
read with relevant rules issued thereunder and other accounting principles generally accepted in India 
and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by 
the Company 's Board of Directors. Our responsibility is to express a conclusion on the Statement based 
on our review. 
3. We conducted our review of the Statement in accordance with the Standard on Review Engagements 
(SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the 
Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and 
perform the review to obtain moderate assurance as to whether the Statement is free of material 
misstatement. A review of interim financial information consists of making inquiries, primarily of 
persons responsible for financial and accounting matters, and applying analytical and other review 
procedures. A review is substantially less in scope than an audit conducted in accordance with Standards 
on Auditing and consequently does not enable us to obtain assurance that we would become aware of all 
significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 
4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that 
the accompanying Statement, prepared in accordance with the recognition and measurement principles 
laid down in the aforesaid Indian Accounting Standards (' Ind AS') specified under Section 133 of the 
Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting 
principles generally accepted in India, has not disclosed the infonnation required to be disclosed in terms 
of the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any 
material misstatement. 
For S.R. BATLIBOI & ASSOCIATES LLP 
Chartered Accountants 
• ration number: 101049W /E300004 
per Y 
Partner 
Membership No.: 094524 
UDIN: 24094524BKFOUY6937 
Place: Gurugram 
Date: October 22, 2024 
S.R. Ual!ibc1 3 AS\ildate!; LLP, a Limiter! Lidbility Partnen~iip with LLP !den!ity 110. AAB-4295 
R,:gd Oflkt· 20:. ('amar: Stn:,:t. !!lock ·13· 11d Floo1. f,..;olbia-7Dlltllh One 97 Communications Limited 
Unaudited Standalone Statement of Assets and Liabilities as at September 30, 2024 
Particulars 
ASSETS 
Non-Current assets 
Property, plant and equipment 
Right-of-use-assets 
Capital work-in-progress 
Intangible assets 
Intangible assets under development 
Investment in subsidiaries 
Investment in associates 
Financial assets 
Other investments 
Loans 
Other financial assets 
Tax assets 
Other non-current assets 
Total Non-Current Assets 
Current assets 
Financial assets 
Other investments 
Trade receivables 
Cash and cash equivalents 
Bank balances other than cash and cash equivalents 
Loans 
Other financial assets 
Other current assets 
Total Current Assets 
TOTAL ASSETS 
EQUITY AND LIABILITIES 
EQUITY 
Equity share capital 
Other equity 
Total Equity 
LIABILITIES 
Non-Current liabilities 
Financial liabilities 
Lease liabilities 
Contract liabilities 
Other non-current liabilities 
Provisions 
Total Non-Current Liabilities 
Current liabilities 
Financial liabilities 
Lease liabilities 
Trade payables 
(a) Total Outstanding dues of micro and small enterprises 
(b) Total Outstanding dues other than (a) above 
Other financial liabilities 
Contract liabilities 
Other current liabilities 
Provisions 
Total Current Liabilities 
Total Liabilities 
TOT AL EQUITY AND LIABILITIES 
See accompanying notes to the Unaudited Standalone Financial Results 
* Amount below rounding off norms adopted by the Company Amounts in INR Million, unless otherwise stated 
As at As at 
Se tember 30 2024 March 31 2024 
Unaudited 
6,818 
2,215 
57 
246 
* 
10,254 
408 
18,864 
1,784 
699 
5,127 
281 
46,753 
35,073 
12,453 
23,416 
16,107 
441 
13,280 
4,178 
104,948 
151 701 
637 
127,518 
128,155 
1,349 
735 
165 
736 
2,985 
271 
190 
6,469 
8,347 
2,037 
1,302 
1,945 
20,561 
23,546 
151 701 Audited 
9,190 
2,336 
97 
300 
10 
11,560 
408 
9,121 
1,712 
4,070 
6,236 
2,603 
47,643 
22,277 
14,701 
38,431 
3,047 
52 
16,470 
7,267 
102,245 
149 888 
636 
122,754 
123,390 
1,441 
518 
206 
864 
3,029 
249 
190 
5,455 
10,124 
2,515 
2,647 
2,289 
23,469 
26,498 
149 888 
S.R.Ba. i~~u.P;GuiqM 
lct ldlnl:illcdon One 97 Communications Limited 
CIN: L72200DL2000PLC108985 
Registered Office: First Floor, Devika Tower, Nehru Place, New Delhi 110019, India; Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>; Website: www.paytm.com 
Corporate Office: Paytm Corporate Office, One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida 201304, Uttar Pradesh, India, Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
E-mail: compliance.officer@paytm .com; Fax: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2024 
(Amounts in INR Million, unless otherwise stated) 
I Quarter Ended I Half Year Ended I Year Ended 
Particulars I September 30, 2024 I June 30, 2024 I September 30, 2023 I September 30, 2024 I September 30, 2023 I March 31, 2024 
I ronaudited) I (Unaudited) I /Unaudited\ I (Unaudited) I ronaudited) I (Audited) 
Income 
Revenue from operations 12,651 11,488 19,803 24,139 38,249 76,608 
Other income 1,624 1,252 1,307 2,876 2,581 5,244 
Total income 14.275 12,740 21110 27,015 40,830 81852 
Expenses 
Payment processing charges 3,047 3,218 4,773 6,265 9,267 18,801 
Marketing and promotional expenses 1,507 2,167 2,220 3,674 4,567 8,084 
Employee benefits expense# 7,089 7,984 10,506 15,073 20,213 40,301 
Software, cloud and data centre expenses 1,283 1,470 1,460 2,753 2,750 5,660 
Depreciation and amortiz.ation expense 1,747 1,752 1,765 3,499 3,323 7,211 
Finance costs 36 40 67 76 132 233 
Other expenses 3,933 4,355 3,499 8,288 7,066 14,151 
Total expenses 18,642 20,986 24,290 39,628 47,318 94,441 
Loss before exceptional items (4,367) (8,246) (3,180) (12,613) (6,488) (12,589) 
Loss on impainnent of an associate (refer note 6) (2,096) 
Exceptional items (refer note 3) 12,581 (57) 12,581 (77) (77) 
Profit/ (Loss) for the period/ year 8 214 (8 246\ (3 237) 1321 16 565\ 114 7621 
Other comprehensive income/ (loss) 
Items that will not be reclassified to profit or loss in subsequent period / year 
Re-measurement gain/ (loss) on defined benefit plans 15 125 (9) 140 (65) (93) 
Total other comprehensive income/ (loss) for the period/ year 15 125 19\ 140 165\ 193\ 
Total comprehensive income/ (loss) for the period/ year 8 229 (8121\ 13 246\ 108 16630\ 114.ll55\ 
Paid up equity share capital 637 636 635 637 635 636 
Face value of the share (INR) I I I I I I 
Other equity 122,754 
Earnings per share (not annualised for quarters and half year) 
Basic 12.91 (12.97) (5.10) (0.05) (10.35) (23.26) 
Diluted 12.65 (12.97) (5.10) (0.05) (10.35) (23.26) 
#includes Share based payment expenses ---=--2,251 2,381 3,624 4,632 7,204 13,965 
See accompanying notes to the Unaudited Standalone Financial Results ~~unic<'T ~/.. 
' 0 ~ ,\ ~~LJJ~ S.R.Ba:li:lcilA,;-UJI,~ 
vO * \>0•· Jorldlnlitlcallon One 97 Communications Limited 
Unaudited Standalone Statement of Cash Flows for the half year ended September 30, 2024 
Particulars 
Cash flow from operating activities: 
Loss before tax 
Adjustments for 
Depreciation and amortization expense 
Interest income 
Interest Income on financial assets -measured at amortized cost 
Interest and finance charges on lease liabilities 
Gain on lease termination/ modification 
Trade receivables/ advance written off 
Provision for advances# 
Loss allowance for financial assets 
Provision for impainnent of investments in associate [refer note 3(a)] 
Liabilities no longer required written back 
Property, plant and equipment and intangible assets written off 
Share based payment expenses 
Provision for employee incentive 
Fair value gain on financial instruments measured at FVTPL (net) 
Gain on sale of business and subsidiaries [refer note 3(b )] 
Profit on sale of property, plant and equipment (net) 
Operating profit/ (loss) before working capital changes 
Working capital adjustments: 
lncrease/(decrease) in trade payables 
Increase/( decrease) in provisions 
Increase /(decrease) in other current liabilities , other non-current liabilities and contract liabilities 
Increase/( decrease) in other financial liabilities 
(Increase) /decrease in trade receivables 
(lncrease)/decrease in other financial assets 
(Increase) /decrease in other current and non-current assets 
Cash generated from / (used in ) operations 
Tax refund (net of payments) / Taxes paid (net ofrefunds) 
Net cash inflow from / (used in) operating activities (A) 
Cash flow from/ ( used) in investing activities : 
Purchase of property, plant and equipment (including intangible assets, intangible assets 
under development, capital work-in-progress, capital advances and payable on purchase 
of fixed assets) 
Proceeds from sale of property, plant and equipment 
Proceeds from sale of online payment aggregator business 
Investment in fixed and other deposits with bank 
Proceeds from maturity of bank deposits 
Proceeds from repayment of inter corporate loans 
Inter corporate loans given 
Net proceeds from sale of of business and subsidiaries [refer note 3(b )] 
Proceeds from sale of non-current investments 
Payment for purchase of non-current investments 
Proceeds from sale of current investments 
Payment for purchase of current investments 
Interest received 
Net cash outflow from investing activities (B) 
Cash flow from/ (used) in financing activities: 
Proceeds from issue of shares (including securities premium) 
Share application money received during the period (pending allotment) 
Received on recharge ofESOP cost to subsidiaries and associates 
Interest paid 
Principal elements of lease payments 
Net cash outflow from financing activities (C) 
Net decrease in cash and cash equivalents (A+B+c) 
Cash and cash equivalents at the beginning of the period 
Cash and cash equivalents at the end of the period 
Cash and cash equivalents as per above comprises of foUowine 
Cash on hand 
Balance with banks 
-On current accounts 
-Deposits with original maturity ofless than 3 months 
Cash and cash equivalents for the purpose of statement of cash flows 
• Amount below roundmg off norms adopted by the Company 
# Includes INR 57 disclosed under exceptional item [refer note 3(a)] 
See accompanying notes to the Unaudited Standalone Financial Results (Amounts in INR Million, unless otherwise stated) 
I Half Year Ended 
I September 30, 2024 I September 30, 2023 
I (Unaudited) I (Unaudited) 
(32) (6,565) 
3,499 3,323 
(455) (1,329) 
(1,313) (807) 
72 85 
(5) (I) 
96 27 
21 643 
2,123 48 
- 20 
(197) (70) 
3 I 
4,632 7,204 
- (2) 
(782) (336) 
(12,581) -
(4) (4) 
(4,923) 2,237 
1,410 (232) 
(315) 411 
(1,648) (1,439) 
(1,557) 10,363 
10 (598) 
2,360 (7,247) 
(25) 2,922 
(4,688) 6,417 
1,109 (515) 
(3.579) S.902 
(808) (4,780) 
39 36 
568 568 
(12,346) (25,938) 
1,771 24,469 
300 317 
(550) (200) 
20,006 -
6,609 -
(16,222) (8,176) 
166,323 87,344 
(I 77,817) (93,177) 
816 1,080 
(11,311) (18,457) 
6 4 
I I 
50 195 
(72) (85) 
(110) (129' 
(125) (14) 
(15,015) (12,569) 
38,431 30,029 
23,416 17.460 
September 30 2024 September 30 2023 
• • 
21,416 17,460 
2,000 -
23.416 17.460 One 97 Communications Limited 
Notes to the Unaudited Standalone Financial Results 
1. The Statement of Unaudited Standalone 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 Standalone 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 October 22, 2024. The Statutory Auditors of the Company have 
carried out Limited Review of the aforesaid results. 
2. The Company 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. The way the CODM reviews the performance, management of the 
Company has concluded that it constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure 
is required for segments . 
3. Exceptional item for the period comprises of: 
a. INR 77 million for the six months ended September 30, 2023 and year ended March 31, 2024, comprises ofINR 57 million 
towards provisions made for voluntary insolvency proceeding admitted for one of Company's customer for the quarter 
ended September 30, 2023 and INR 20 million towards provision recognised for impairment of investment in associate. 
b. On August 21, 2024, the Company entered into definitive agreements with Zomato Limited ("Acquirer") for sale of its 
movie ticketing business and events business housed in the Company as well as its two wholly owned subsidiaries for a 
total consideration ofINR 20,484 million which was subject to cash and net-working capital adjustment at closing. 
The transfer was consummated on August 27, 2024 by first transferring Company's movie ticketing business and events 
business to its subsidiaries Orbgen Technologies Private Limited (OTPL) and Wasteland Entertainment Private Limited 
(WEPL) respectively vide Business Transfer Agreements dated August 21, 2024 and thereafter selling the entire stake in 
both the subsidiaries to the acquirer vide Share Purchase and Subscription Agreement dated August 21, 2024. 
The consideration at closing for the above sale amounted to INR 20,136 million after the impact of cash and net-working 
capital adjustments, (including consideration ofINR 11,661 million and INR 898 million for transfer of Company's movie 
ticketing business and event business to OTPL and WEPL respectively) resulting in gain ofINR 12,581 million. The gain 
includes reversal of impairment provision of INR 2,271 million and net of transaction cost of INR 169 million that has 
been disclosed as an exceptional item. 
Considering that the core business of the Company being Payment and Financial Services as well as the insignificant 
contribution of businesses disposed to the standalone financial results, the Company does not consider the above business 
to be major line of business requiring disclosures on discontinued operations under IND AS 105 "Non-current Assets Held 
for Sale and Discontinued Operations ". 
4. The Company during year ended March 31, 2022 granted 21,000,000 Employee Stock Options to Managing Director and CEO of 
the Company which is subject to achievement of specified milestones . During the previous year, the Company had received a Show 
Cause Notice ("SCN") from SEBI related inter alia to the above options regarding compliance with SEBI SBEB Regulations . The 
Company is in discussion with SEBI and is pursuing various options in line with applicable SEBI Regulations post submission of 
its preliminary response to the said SCN. Based on an independent legal opinion obtained by the management, it believes that the 
Company is compliant with the relevant regulations . Pending final outcome of this matter, no adjustments have been made to the 
financial results for the quarter and year to date ended September 30, 2024 and March 31, 2024. One 97 Communications Limited 
Notes to the Unaudited Standalone Financial Results 
5. Details of utilisation of net IPO Proceeds ofINR 81,194 million, are as follows: 
(Amount in INR million) 
s. Objects of the issue Amount as Amount Amount Un-
No proposed in Utilised up to utilised as on 
Offer September 30, September 30, 
Document 2024 2024 
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) Marketinl!; and promotional expenses 7,615 
ii) Expanding our merchant base and deepening our partnership 17,217 
with our merchants 43,000 -
iii) Strengthening and expanding our technology powered 18,168 
payments platform 
Total (A) 43,000 43,000 -
2 Investing in new business initiatives, acquisitions and strategic 
partnerships 
i) Investments in new business initiatives 
a) Payment Services -
b) Commerce and cloud services 20,000 - 20,000 
c) Financial Services -
ii) Investments in acquisitions and stratel!;ic partnerships -
Total (B) 20,000 - 20,000 
3 General corporate purposes 18,194 18,194 -
Total (C) 18,194 18,194 -
Total (A+B+C) 81,194* 61,194 20,000 
*During the quarter ended June 30, 2023, un-utilised IPO issue expenses of INR 60 million have been transferred to net IPO 
proceeds, thereby increasing it from INR 81,134 million to INR 81,194 million and earmarked for general corporate purposes in 
accordance with the Objects of the Offer. 
Net IPO proceeds which were un-utilised as at September 30, 2024 were temporarily invested in fixed deposits, certificate of 
deposit with scheduled commercial banks and in monitoring agency account. 
far~QR One 97 Communications Limited 
Notes to the Unaudited Standalone Financial Results 
6. On January 31, 2024, the RBI issued a Press Release for action against Paytm Payments Bank Ltd (PPBL), a 39% associate of the 
Company, under Section 35A of the Banking Regulation Act, 1949, effectively restricting PPBL's normal business, permitting only 
withdrawal of the existing customer balances. 
Pursuant to the RBI's actions as stated above, the Company had terminated its Nodal Accounts being maintained with PPBL. 
Subsequently, the Company had discontinued all major business activities it had with PPBL. Further, the Company had also made 
amendment to the shareholders agreement with PPBL by simplifying the terms therein and had also withdrawn its nominee director 
from the board of PPBL. 
The business of PPBL had been significantly impacted by the RBI action as described above. As at March 31, 2024, the Company 
had investments in PPBL amounting to INR 2,096 million. 
We understand that there are certain factors affecting ongoing operations of PPBL, including restrictions which affect normal 
operations of the primary products such as wallet and banking services etc. as per regulatory action on January 31, 2024, as well as 
ongoing uncertainty on the timing and nature of restoration of any of the impacted services. 
As at March 31, 2024, considering the future uncertainties associated on the business operations of PPBL as mentioned above, 
including the uncertainty of any other regulatory development, the scaled down business operations of PPBL, restrictions affecting 
normal operations of the primary products such as saving accounts, current accounts, wallet, the management, on a prudent basis, 
determined that the value of the Company's investment in PPBL is impaired and, accordingly, recorded an impairment provision 
of INR 2,096 million, representing the carrying value of its investment in PPBL and disclosed the same as loss on impairment of 
associate. 
s of 
One 97 Communic 
Vijay S khar Sharma 
Chairman, Managing Director and CEO 
Place: New Delhi 
Date: October 22, 2024 

    Give the output in markdown format.
    
Assistant: