One 97 Communications Limited Net Assets
One 97 Communications Limited net assets. Based on the latest financial reports, One 97 Communications Limited (PAYTM) has net assets worth Rs160.28 Billion INR (≈ $1.73 Billion USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs239.15 Billion ≈ $2.59 Billion USD) and total liabilities (Rs78.87 Billion ≈ $852.95 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore net asset momentum of One 97 Communications Limited to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs160.28 Billion |
| % of Total Assets | 67.02% |
| Annual Growth Rate | 23.62% |
| 5-Year Change | 13.44% |
| 10-Year Change | N/A |
| Growth Volatility | 75.73 |
Net Assets of One 97 Communications Limited (2017–2026)
Net assets of One 97 Communications Limited from 2017 to 2026. This chart illustrates how One 97 Communications Limited's net assets have evolved over time, based on quarterly financial data. See One 97 Communications Limited (PAYTM) net asset quality to measure how much of total assets are equity-financed.
Annual Net Assets for One 97 Communications Limited (2017–2026)
The table below shows the annual net assets of One 97 Communications Limited from 2017 to 2026. For live market cap and overall valuation, see market value of One 97 Communications Limited.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs160.28 Billion ≈ $1.73 Billion |
+6.87% |
| 2025-03-31 | Rs149.97 Billion ≈ $1.62 Billion |
+12.77% |
| 2024-03-31 | Rs132.98 Billion ≈ $1.44 Billion |
+2.35% |
| 2023-03-31 | Rs129.93 Billion ≈ $1.41 Billion |
-8.04% |
| 2022-03-31 | Rs141.29 Billion ≈ $1.53 Billion |
+116.84% |
| 2021-03-31 | Rs65.16 Billion ≈ $704.70 Million |
-19.47% |
| 2020-03-31 | Rs80.91 Billion ≈ $875.03 Million |
+39.24% |
| 2019-03-31 | Rs58.11 Billion ≈ $628.45 Million |
-23.73% |
| 2018-03-31 | Rs76.19 Billion ≈ $824.00 Million |
+220.46% |
| 2017-03-31 | Rs23.78 Billion ≈ $257.13 Million |
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Equity Component Analysis
This analysis shows how different components contribute to One 97 Communications Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 9508550000000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
One 97 Communications Limited Net Assets Breakdown (March 2026)
One 97 Communications Limited net assets breakdown by equity component as of March 2026.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs640.00 Million | 0.40% |
| Other Components | Rs280.91 Billion | 175.28% |
| Total Equity | Rs160.26 Billion | 100.00% |
One 97 Communications Limited Competitors by Market Cap
The table below lists competitors of One 97 Communications Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sands China Ltd
F:599A
|
$11.94 Billion |
|
James Hardie Industries PLC ADR
NYSE:JHX
|
$11.95 Billion |
|
CoStar Group Inc
NASDAQ:CSGP
|
$11.95 Billion |
|
KERRY GRP PLC ADR/1EO-12
F:KRZA
|
$11.95 Billion |
|
Zhangzhou Pientzehuang Pharmaceutical Co Ltd
SHG:600436
|
$11.91 Billion |
|
Sartorius Aktiengesellschaft
XETRA:SRT3
|
$11.91 Billion |
|
Saputo Inc
TO:SAP
|
$11.91 Billion |
|
Penske Automotive Group Inc
NYSE:PAG
|
$11.90 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in One 97 Communications Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 150,267,000,000 to 160,260,000,000, a change of 9,993,000,000 (6.7%).
- Net income of 5,530,000,000 contributed positively to equity growth.
- New share issuances of 20,000,000 increased equity.
- Other comprehensive income decreased equity by 8,528,000,000.
- Other factors increased equity by 12,971,000,000.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs5.53 Billion | +3.45% |
| Share Issuances | Rs20.00 Million | +0.01% |
| Other Comprehensive Income | Rs-8.53 Billion | -5.32% |
| Other Changes | Rs12.97 Billion | +8.09% |
| Total Change | Rs- | 6.65% |
Book Value vs Market Value Analysis
This analysis compares One 97 Communications Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 6.94x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 33.42x to 6.94x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-03-31 | Rs51.46 | Rs1720.00 | x |
| 2018-03-31 | Rs148.54 | Rs1720.00 | x |
| 2019-03-31 | Rs102.07 | Rs1720.00 | x |
| 2020-03-31 | Rs139.20 | Rs1720.00 | x |
| 2021-03-31 | Rs108.56 | Rs1720.00 | x |
| 2022-03-31 | Rs227.60 | Rs1720.00 | x |
| 2023-03-31 | Rs201.54 | Rs1720.00 | x |
| 2024-03-31 | Rs210.02 | Rs1720.00 | x |
| 2025-03-31 | Rs236.00 | Rs1720.00 | x |
| 2026-03-31 | Rs247.78 | Rs1720.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently One 97 Communications Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.45%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.55%
- • Asset Turnover: 0.35x
- • Equity Multiplier: 1.49x
- Recent ROE (3.45%) is above the historical average (-23.53%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | -37.84% | -146.37% | 0.16x | 1.64x | Rs-11.37 Billion |
| 2018 | -21.24% | -52.06% | 0.35x | 1.16x | Rs-23.38 Billion |
| 2019 | -73.04% | -129.38% | 0.37x | 1.53x | Rs-47.54 Billion |
| 2020 | -35.07% | -86.63% | 0.32x | 1.27x | Rs-36.53 Billion |
| 2021 | -25.95% | -60.52% | 0.31x | 1.40x | Rs-23.50 Billion |
| 2022 | -16.91% | -48.22% | 0.28x | 1.27x | Rs-38.08 Billion |
| 2023 | -13.64% | -22.47% | 0.44x | 1.38x | Rs-30.77 Billion |
| 2024 | -10.63% | -14.36% | 0.58x | 1.29x | Rs-27.50 Billion |
| 2025 | -4.38% | -9.77% | 0.31x | 1.43x | Rs-21.61 Billion |
| 2026 | 3.45% | 6.55% | 0.35x | 1.49x | Rs-10.50 Billion |
Industry Comparison
This section compares One 97 Communications Limited's net assets metrics with peer companies in the Software - Infrastructure industry.
Industry Context
- Industry: Software - Infrastructure
- Average net assets among peers: $7,264,406,559
- Average return on equity (ROE) among peers: 11.05%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| One 97 Communications Limited (PAYTM) | Rs160.28 Billion | -37.84% | 0.49x | $11.93 Billion |
| AGS Transact Technologies Limited (AGSTRA) | $4.17 Billion | 0.98% | 1.67x | $2.95 Million |
| E2E Networks Limited (E2E) | $335.32 Million | 5.17% | 0.12x | $1.10 Billion |
| AvenuesAI Limited (INFIBEAM) | $31.66 Billion | 4.41% | 0.30x | $552.56 Million |
| C.E. Info Systems Limited (MAPMYINDIA) | $7.92 Billion | 18.59% | 0.19x | $503.98 Million |
| Newgen Software Technologies Limited (NEWGEN) | $2.75 Billion | 18.68% | 0.63x | $676.51 Million |
| Oracle Financial Services Software Limited (OFSS) | $11.45 Billion | 20.30% | 0.24x | $9.33 Billion |
| Vertoz Advertising Limited (VERTOZ) | $283.60 Million | 20.23% | 0.46x | $27.59 Million |
| Zaggle Prepaid Ocean Services Limited (ZAGGLE) | $-455.51 Million | 0.00% | 0.00x | $225.97 Million |
About One 97 Communications Limited
One97 Communications Limited engages in the provision of payment, commerce and cloud, and financial services to consumers and merchants in India, the United Arab Emirates, Saudi Arabia, and Singapore. The company offers payment and financial services, including payment facilitator services, facilitation of consumer and merchant lending to consumers and merchants, wealth management, etc. It also p… Read more