ONE MOBIKWIK SYSTEMS LIMITED — quarter and year ended 31 March 2026 (audited)
| Particulars | As at 31 March 2026 Audited | As at 31 March 2025 Audited |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 95.96 | 60.70 |
| Right-of-use assets | 126.47 | 192.64 |
| Other intangible assets | 11.22 | – |
| Financial assets | ||
| (i) Investments | 89.74 | 61.04 |
| (ii) Other financial assets | 62.54 | 25.16 |
| Other tax assets (net) | 217.20 | 168.34 |
| Other non-current assets | 859.07 | 1,111.40 |
| Total non-current assets | 1,462.20 | 1,619.28 |
| Current assets | ||
| Financial assets | ||
| (i) Trade receivables | 730.76 | 560.42 |
| (ii) Cash and cash equivalents | 2,391.35 | 2,766.38 |
| (iii) Bank balances other than (ii) above | 6,540.00 | 6,922.18 |
| (iv) Other financial assets | 2,133.72 | 1,306.45 |
| Other current assets | 827.65 | 429.00 |
| Total current assets | 12,623.48 | 11,984.43 |
| Total assets | 14,085.68 | 13,603.71 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 157.47 | 155.38 |
| Other equity | 5,231.49 | 5,731.12 |
| Total equity | 5,388.96 | 5,886.50 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 70.82 | 145.93 |
| (ii) Other financial liabilities | 2.78 | 0.35 |
| Provisions | 60.14 | 36.11 |
| Total non-current liabilities | 133.74 | 182.39 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 2,611.68 | 2,710.04 |
| (ii) Lease liabilities | 77.05 | 66.21 |
| (iii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 72.06 | 76.00 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 902.72 | 991.43 |
| (iv) Other financial liabilities | 4,633.27 | 3,557.82 |
| Other current liabilities | 195.58 | 91.01 |
| Provisions | 70.62 | 42.31 |
| Total current liabilities | 8,562.98 | 7,534.82 |
| Total liabilities | 8,696.72 | 7,717.21 |
| Total equity and liabilities | 14,085.68 | 13,603.71 |
| Particulars | Quarter ended 31 March 2026 Audited (Refer note 4) | Quarter ended 31 December 2025 Unaudited | Quarter ended 31 March 2025 Audited | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 2,887.12 | 2,889.46 | 2,677.84 | 11,192.32 | 11,701.74 |
| Other income | 73.20 | 82.74 | 107.40 | 349.63 | 223.16 |
| Total income | 2,960.32 | 2,972.20 | 2,785.24 | 11,541.95 | 11,924.90 |
| Expenses | |||||
| Payment processing charges | 1,193.13 | 1,290.78 | 1,470.58 | 5,250.85 | 5,540.33 |
| Lending operational expenses | 20.45 | 10.85 | 410.66 | 450.93 | 1,758.06 |
| Financial guarantee expenses | 299.58 | 268.67 | 127.23 | 1,010.98 | 388.83 |
| Employee benefits expense | 461.01 | 414.85 | 430.77 | 1,648.89 | 1,702.35 |
| Other expenses | 812.04 | 837.33 | 803.61 | 3,232.24 | 3,329.32 |
| Total expenses | 2,786.21 | 2,822.48 | 3,242.85 | 11,593.89 | 12,718.89 |
| Earnings before finance cost, depreciation, amortisation and tax (EBITDA) | 174.11 | 149.72 | (457.61) | (51.94) | (793.99) |
| Finance costs | 50.97 | 72.34 | 66.58 | 273.64 | 272.96 |
| Depreciation and amortisation expense | 40.70 | 36.89 | 42.92 | 137.83 | 128.66 |
| Profit/(Loss) before exceptional items and tax for the period/year | 82.44 | 40.49 | (567.11) | (463.41) | (1,195.61) |
| Exceptional items (refer note 6 & 7) | 37.65 | – | – | 155.94 | – |
| Profit/(Loss) before tax for the period/year | 44.79 | 40.49 | (567.11) | (619.35) | (1,195.61) |
| Tax expense | |||||
| Current tax | 0.95 | 0.01 | (6.74) | 1.66 | 19.68 |
| Total tax expense/(credit) | 0.95 | 0.01 | (6.74) | 1.66 | 19.68 |
| Profit/(Loss) for the period/year | 43.84 | 40.48 | (560.37) | (621.01) | (1,215.29) |
| Other comprehensive income (OCI) | |||||
| Items that will not be reclassified subsequently to profit or loss: | |||||
| Remeasurement of net defined benefit liability | 4.40 | (1.07) | 2.64 | (1.09) | (10.40) |
| Fair value changes on equity investments through OCI | 21.52 | – | – | 28.70 | – |
| Income tax relating to item that will not be reclassified to profit and loss | – | – | – | – | – |
| Other comprehensive income/(loss) for the period/year | 25.92 | (1.07) | 2.64 | 27.61 | (10.40) |
| Total comprehensive income/(loss) for the period/year | 69.76 | 39.42 | (557.73) | (593.40) | (1,225.69) |
| Paid-up equity share capital (face value of INR 2 per share) | 157.47 | 157.32 | 155.38 | 157.47 | 155.38 |
| Other equity | – | – | – | 5,231.49 | 5,731.12 |
| Earnings/(Loss) per equity share (EPS) (face value of INR 2 per share):* | |||||
| (i) Basic | 0.56 | 0.52 | (8.88) | (7.93) | (19.27) |
| (ii) Diluted | 0.56 | 0.52 | (8.88) | (7.93) | (19.27) |
| Particulars | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|
| Cash flow from operating activities | ||
| Loss before tax | (619.35) | (1,195.61) |
| Adjustments for: | ||
| Depreciation of property, plant and equipment | 67.45 | 88.10 |
| Amortisation of intangible assets | 0.78 | – |
| Depreciation of right-of-use asset | 69.60 | 40.56 |
| Gain on sale of property, plant and equipment | (1.15) | (1.96) |
| Interest income | (340.58) | (208.77) |
| Exceptional items | 155.94 | – |
| Provision for doubtful advances | 80.80 | 62.35 |
| Employee stock options expense – equity settled | 73.44 | 117.85 |
| Finance costs | 273.64 | 272.96 |
| Liabilities / provisions no longer required written back | (1.23) | – |
| Impairment loss on trade receivables (refer note 9) | 132.63 | 0.54 |
| Operating loss before working capital changes | (108.03) | (823.98) |
| Working capital adjustments : | ||
| (Increase)/Decrease in Trade receivables | (302.97) | 249.93 |
| (Increase)/Decrease in Other financial assets | (1,066.49) | 349.79 |
| (Increase)/Decrease in Other assets | (146.32) | 47.79 |
| (Increase) in Other bank balances (Escrow and Nodal accounts) | (240.70) | (734.40) |
| Increase in Other financial liabilities | 1,104.62 | 1,355.09 |
| (Decrease) in Trade payables | (91.42) | (1,203.25) |
| Increase/(Decrease) in Other liabilities | 104.57 | (40.75) |
| Increase in Provisions | 15.86 | 15.10 |
| Cash used in operating activities | (730.88) | (784.68) |
| Income tax (paid)/refund, net | (50.52) | 103.05 |
| Net cash used in operating activities | (781.40) | (681.63) |
| Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (104.94) | (90.24) |
| Purchase of intangible assets | (12.00) | – |
| Proceeds from sale of property, plant and equipment | 3.37 | 3.05 |
| Investment in unquoted CCPS and units | – | (14.99) |
| Interest received on bank deposits | 339.09 | 207.80 |
| Investments in bank deposits | (8,362.24) | (12,463.14) |
| Proceeds from maturity of bank deposits | 8,959.23 | 9,222.67 |
| Net cash generated from /(used in) investing activities | 822.51 | (3,134.85) |
| Cash flow from financing activities | ||
| Proceeds from issues of equity shares | 22.42 | 5,368.44 |
| Proceeds from borrowings | 49,528.73 | 16,267.91 |
| Repayment of borrowings | (48,812.28) | (15,884.32) |
| Repayment of non-convertible debenture | (423.08) | (301.72) |
| Payment of lease liabilities | (84.70) | (49.81) |
| Interest and other borrowing cost | (253.40) | (253.47) |
| Net cash generated (used in)/from financing activities | (22.31) | 5,147.03 |
| Net decrease in cash and cash equivalents | 18.80 | 1,330.55 |
| Cash and cash equivalents at the beginning of the year | 1,121.83 | (208.72) |
| Cash and cash equivalents at the end of the year | 1,140.63 | 1,121.83 |
| Cash and cash equivalents as per above comprises of following : | ||
| Cash and cash equivalents | 2,391.35 | 2,766.38 |
| Less: Bank overdraft | (1,250.72) | (1,644.55) |
| Cash balance for the purposes of consolidated statement of cash flows | 1,140.63 | 1,121.83 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 95.87 | 60.61 |
| Right-of-use assets | 126.47 | 192.65 |
| Other intangible assets | 11.22 | – |
| Financial assets | ||
| (i) Investments | 826.85 | 675.65 |
| (ii) Other financial assets | 51.45 | 17.90 |
| Other tax assets (net) | 120.13 | 84.84 |
| Other non-current assets | 854.72 | 1,108.31 |
| Total non-current assets | 2,086.71 | 2,139.96 |
| Current assets | ||
| Financial assets | ||
| (i) Trade receivables | 722.10 | 552.42 |
| (ii) Cash and cash equivalents | 2,319.80 | 2,717.75 |
| (iii) Bank balances other than (ii) above | 5,953.10 | 6,676.40 |
| (iv) Other financial assets | 2,108.76 | 1,453.13 |
| Other current assets | 786.46 | 398.06 |
| Total current assets | 11,890.22 | 11,797.76 |
| Total assets | 13,976.93 | 13,937.72 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 157.47 | 155.38 |
| Other equity | 5,464.12 | 5,882.24 |
| Total equity | 5,621.59 | 6,037.62 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 70.82 | 145.93 |
| (ii) Other financial liabilities | 2.77 | 0.35 |
| Provisions | 55.50 | 33.36 |
| Total non-current liabilities | 129.09 | 179.64 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 2,665.68 | 3,106.97 |
| (ii) Lease liabilities | 77.05 | 66.21 |
| Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 66.28 | 65.52 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 848.05 | 940.25 |