One 97 Communications Limited — Quarter ended March 31, 2026 (reporting period: year ended March 31, 2026)
| Particulars |
As at March 31, 2026 (Audited) |
As at March 31, 2025 (Audited) |
| ASSETS |
|
|
| Non-Current assets |
|
|
| Property, plant and equipment |
645 |
645 |
| Right-of-use-assets |
223 |
212 |
| Capital work-in-progress |
7 |
4 |
| Other intangible assets |
38 |
33 |
| Intangible assets under development |
4 |
11 |
| Investment in associates |
40 |
44 |
| Financial assets |
|
|
| Other investments |
2,895 |
2,537 |
| Loans |
9 |
187 |
| Other financial assets |
42 |
27 |
| Tax assets |
625 |
613 |
| Deferred tax assets |
12 |
11 |
| Other non-current assets |
34 |
39 |
| Total Non-Current Assets |
4,574 |
4,363 |
| Current assets |
|
|
| Financial assets |
|
|
| Other investments |
1,566 |
1,591 |
| Trade receivables |
1,186 |
1,297 |
| Cash and cash equivalents |
3,285 |
2,077 |
| Bank balances other than cash and cash equivalents |
9,740 |
9,480 |
| Loans |
400 |
102 |
| Other financial assets |
2,529 |
2,053 |
| Other current assets |
635 |
485 |
| Total Current Assets |
19,341 |
17,085 |
| TOTAL ASSETS |
23,915 |
21,448 |
| EQUITY AND LIABILITIES |
|
|
| EQUITY |
|
|
| Equity share capital |
64 |
64 |
| Other equity |
15,962 |
14,963 |
| Equity attributable to owners of the parent |
16,026 |
15,027 |
| Non-controlling interests |
2 |
(30) |
| Total Equity |
16,028 |
14,997 |
| LIABILITIES |
|
|
| Non-Current liabilities |
|
|
| Financial liabilities |
|
|
| Lease liabilities |
137 |
121 |
| Contract liabilities |
20 |
38 |
| Other non-current liabilities |
5 |
14 |
| Provisions |
129 |
91 |
| Total Non-Current Liabilities |
291 |
264 |
| Current liabilities |
|
|
| Financial liabilities |
|
|
| Borrowings |
– |
5 |
| Lease liabilities |
35 |
34 |
| Trade payables |
|
|
| (a) Total Outstanding dues of micro and small enterprises |
57 |
34 |
| (b) Total Outstanding dues other than (a) above |
832 |
707 |
| Other financial liabilities |
6,200 |
4,783 |
| Contract liabilities |
104 |
176 |
| Current tax liabilities |
– |
1 |
| Other current liabilities |
197 |
215 |
| Provisions |
171 |
232 |
| Total Current Liabilities |
7,596 |
6,187 |
| Total Liabilities | 7,887 | 6,451 |
| TOTAL EQUITY AND LIABILITIES | 23,915 | 21,448 |
| Particulars |
Quarter Ended |
Year Ended |
|
March 31, 2026
(Audited) |
December 31, 2025
(Unaudited) |
| Income |
|
|
| Revenue from operations |
2,264 |
2,194 |
| Other income |
178 |
212 |
| Total income |
2,442 |
2,406 |
| Expenses |
|
|
| Payment processing charges |
692 |
671 |
| Marketing and promotional expenses |
169 |
146 |
| Employee benefits expense |
739 |
721 |
| Software, cloud and data centre expenses |
175 |
167 |
| Depreciation and amortization expense |
132 |
133 |
| Finance costs |
5 |
4 |
| Other expenses |
357 |
333 |
| Total expenses |
2,269 |
2,175 |
| Profit/(Loss) before share of profit / (loss) of associates / joint ventures, exceptional items and tax |
173 |
231 |
| Share of profit / (loss) of associates / joint ventures |
* |
(1) |
| Profit/(Loss) before exceptional items and tax |
173 |
230 |
| Exceptional items (refer note 4) |
21 |
– |
| Profit/(Loss) before tax |
194 |
230 |
| Income Tax expense |
|
|
| Current tax |
(2) |
6 |
| Adjustment of tax relating to earlier years |
– |
2 |
| Deferred tax expense / (credit) |
13 |
(3) |
| Total Tax expense |
11 |
5 |
| Profit / (Loss) for the period / year |
183 |
225 |
| 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 |
2 |
(3) |
| Changes in fair value of equity instruments at FVTOCI |
8 |
– |
| Share of other comprehensive income / (loss) of associates / joint ventures |
* |
* |
| Income tax relating to re-measurement gain / (loss) on defined benefit plans |
* |
1 |
| Items that may be reclassified to profit or loss in subsequent period / year |
|
|
| Exchange differences on translation of foreign operations |
143 |
43 |
| Total other comprehensive income / (loss) for the period / year |
153 |
41 |
| Total comprehensive income / (loss) for the period / year |
336 |
266 |
| Profit / (Loss) for the period / year (Attributable to:) |
|
|
| Owners of the parent |
184 |
225 |
| Non-controlling interests |
(1) |
* |
| 183 |
225 |
(545) |
| Other comprehensive income / (loss) for the period / year (Attributable to:) |
|
|
| Owners of the parent |
153 |
41 |
| Non-controlling interests |
* |
* |
| Total comprehensive income / (loss) for the period / year |
153 |
41 |
| Total comprehensive income / (loss) for the period / year (Attributable to:) |
|
|
| Owners of the parent |
337 |
266 |
| Non-controlling interests |
(1) |
* |
| 336 |
266 |
(544) |
| Paid up equity share capital |
64 |
64 |
| Face value of the share (INR) |
1 |
1 |
| Other equity |
|
|
| Earnings per share (not annualised for quarters) |
|
|
| Basic |
2.87 |
3.52 |
| Diluted |
2.83 |
3.46 |
| Particulars |
March 31, 2026 (Audited) |
March 31, 2025 (Audited) |
| Cash flow from operating activities: |
|
|
| Profit / (Loss) before tax |
582 |
(645) |
| Adjustments for |
|
|
| Depreciation and amortization expense |
568 |
673 |
| Interest income |
(418) |
(257) |
| Interest income on financial assets – measured at amortized cost |
(348) |
(288) |
| Interest on borrowing at amortized cost |
1 |
* |
| Interest and finance charges on lease liabilities |
14 |
14 |
| Gain on lease termination/ modification |
* |
* |
| Exchange differences (net) |
(2) |
3 |
| Trade receivables/ advance written off (net) |
176 |
55 |
| Provision for advances |
(5) |
(37) |
| Loss allowance for financial assets |
99 |
327 |
| Liabilities no longer required written back |
(1) |
(22) |
| Financial guarantee expense |
178 |
320 |
| Property, plant and equipment and intangible assets written off |
1 |
* |
| Impairment of loans/investment in associates [refer note 4] |
207 |
30 |
| Share based payment expenses |
174 |
1,308 |
| Share of (profit) / loss of associates / joint ventures |
2 |
(2) |
| Fair value gain on financial instruments measured at FVTIPL (net) |
(51) |
(136) |
| Gain on sale of business [refer note 4(a)(i)] |
– |
(1,348) |
| Profit on sale of property, plant and equipment (net) |
(10) |
(1) |
| Operating profit / (loss) before working capital changes |
1,167 |
(6) |
| Working capital adjustments: |
|
|
| Increase/(decrease) in trade payables |
151 |
99 |
| Increase/(decrease) in provisions |
(27) |
(38) |
| Increase /(decrease) in other current liabilities, other non-current liabilities and contract liabilities |
(117) |
(213) |
| Increase/(decrease) in other financial liabilities |
1,206 |
978 |
| (Increase)/decrease in trade receivables |
(176) |
(26) |
| (Increase)/decrease in other bank balances (Escrow account) |
(1,992) |
(913) |
| (Increase)/decrease in other financial assets |
(470) |
(40) |
| (Increase)/decrease in other current and non-current assets |
(154) |
113 |
| (Increase)/decrease in loans |
(298) |
(93) |
| Cash generated (used in) / from operations |
(710) |
(139) |
| Tax refund (net of payments) / Taxes paid (net of refunds) |
(33) |
18 |
| Net cash inflow from / (used in) operating activities (A) |
(743) |
(121) |
| Particulars |
March 31, 2026 (Audited) |
March 31, 2025 (Audited) |
| Cash flow from 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) |
(479) |
(322) |
| Proceeds from sale of property, plant and equipment |
11 |
5 |
| Investment in fixed and other deposits with bank |
(8,201) |
(7,185) |
| Proceeds from maturity of bank deposits |
9,922 |
1,388 |
| Inter corporate loans given |
(9) |
– |
| Investments in joint ventures and associates |
– |
– |
| Net proceeds from sale of of business/subsidiaries/associate |
– |
2,004 |
| Proceeds from sale of non-current investments |
432 |
2,669 |
| Payment for purchase of non-current investments |
( |
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