Financial Services · Point of view · 2026Q2

India built the world's largest payments network.
It priced the busy half at zero.

In 2026Q2, merchant payments were 63.9% of every transaction but only 23.0% of the rupees. Person-to-person transfers were the mirror image. The merchant leg is the only one a discount rate could ever be charged on, and under zero-MDR it earns nothing.

Merchant share of transactions
63.9%
Merchant share of value
23.0%
Average merchant ticket
₹425
Payment revenue at 0bps
₹0

Industry scanPoint of viewPE diligence Survey analyticsInteractive dashboards

Share of transactions

100% of UPI transactions, all legs

  1. 01

    India runs 38.7 billion UPI transactions a quarter.

    More real-time payments than anywhere on earth, and still compounding. 2026Q2, PhonePe's own share of them.

  2. 02

    63.9% of them are merchant payments.

    Someone buying something. This is the leg a merchant discount rate could ever be charged on, and it is the busy one.

  3. 03

    But merchant payments are only 23.0% of the rupees.

    Volume and value have separated. Person-to-person transfers are 30.8% of transactions but 71.2% of the money: fewer, far larger. The busy half is the small-ticket half, averaging ₹425.

  4. 04

    That busy half earns ₹0.

    Under zero-MDR the merchant leg is free to accept. India built the rails, then priced the only monetisable side of them at nothing. Who captures the value, and is there a business here?

The answer, first

India's payments rails have separated volume from value and priced the busy half at zero. Merchant payments are 64% of transactions but 23% of the rupees, and merchant is the only leg an MDR could touch. The market is concentrated at the same time as it is unmonetised, which is why the share cap cannot bind, and why the investable business here is distribution, not transactions.

  1. 64% / 23% Merchant payments carry the transactions; P2P carries the rupees. The busy leg earns nothing.
  2. 78% Two apps intermediate four in five transactions, and both breach the 30% cap due this December.
  3. 4.3bn Transactions a month that would have to change app for the cap to bind. It will not bind.
  4. 114bps The private-bank margin advantage, and it splits almost evenly between pricing and funding.
  5. ₹0 50.7M merchants, ₹2,06,685 of GMV each per quarter, no payment revenue.
  6. 4.3× Wrappers per real strategy on India’s fund shelf. Most of the product count is packaging.

A Payments landscape and the monetisation gap

Exhibit 1 · Volume against value

Merchant payments carry 64% of transactions but 23% of the rupees

P2P is the mirror image: 31% of transactions, 71% of value. Volume and value have separated.

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20.

Exhibit 2 · The revenue gap

Every rate other than the one in force would produce real revenue

Quarterly revenue the merchant leg would generate at each MDR, on 10.48 lakh crore of merchant GMV. The rate in force is 0bps.

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20.

Exhibit 3 · Ten years of volume

Volume compounds without pause, and the series shows exactly where its data came from

The open mirror of NPCI's series stops in August 2023. Later months were transcribed from NPCI's own table, and are coloured differently rather than silently merged.

NPCI monthly product statistics: open CKAN mirror to 2023-08, then transcribed from npci.org.in on 2026-08-20. Four months NPCI does not publish in its ten-row table are left as gaps, not interpolated.

Exhibit 4 · Growth bridge

Retail contributed 64% of all volume growth between 2018Q1 and 2026Q2.

Where the extra transactions came from. The merchant leg is the one a discount rate could be charged on.

0.0 10.8 21.6 32.5 43.3 0.1 2018Q1 +24.6 Retail +11.8 P2P +2.1 Utility 38.7 2026Q2 billion transactions per quarter

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20.

B Market structure and the share cap

Exhibit 5 · Who captures the value

Two apps intermediate 78% of India's transactions, and both sit above the 30% cap

2026-07. Column width is share of transactions, height is average ticket, so area is roughly rupees moved.

₹0 ₹1,125 ₹2,250 ₹3,375 ₹4,500 PhonePe: 45.9% of transactions, 48.3% of value, average ticket ₹1,330 PhonePe Google Pay: 32.3% of transactions, 33.5% of value, average ticket ₹1,309 Google Pay Paytm: 8.1% of transactions, 6.9% of value, average ticket ₹1,074 Paytm All other apps: 4.1% of transactions, 5.1% of value, average ticket ₹1,577 Navi: 4.0% of transactions, 1.6% of value, average ticket ₹510 super.money: 1.8% of transactions, 0.7% of value, average ticket ₹477 BHIM: 1.0% of transactions, 1.0% of value, average ticket ₹1,182 FamApp: 0.9% of transactions, 0.1% of value, average ticket ₹137 WhatsApp: 0.7% of transactions, 0.4% of value, average ticket ₹772 Axis Bank apps: 0.6% of transactions, 0.5% of value, average ticket ₹970 CRED: 0.6% of transactions, 2.0% of value, average ticket ₹4,172 0%25%50%75%100% 30% cap cumulative share of national UPI transactions → average ticket

above the 30% cap within the cap everyone else Area ≈ rupees moved. Hover a column for detail.

NPCI UPI Ecosystem Statistics, per-application volume and value, transcribed 2026-08-21. Shares computed against the NPCI national monthly total.

Exhibit 6 · The cap gap

Complying would move 4.3 billion transactions a month between apps

Share of national UPI volume by app. The dashed line is the 30% cap; panels that breach it are marked.

PhonePe 45.9%

2023-12 → 2026-07

Google Pay 32.3%

2023-12 → 2026-07

Paytm 8.1%

2023-12 → 2026-07

CRED 0.6%

2023-12 → 2026-07

Axis Bank apps 0.6%

2023-12 → 2026-07

Amazon Pay 0.5%

2023-12 → 2026-07

NPCI UPI Ecosystem Statistics and NPCI monthly product statistics.

Exhibit 7 · Share shift

The leaders have barely moved; the challengers started from nothing

Share of national UPI volume, first period against latest.

2023-12 2026-07 PhonePe 46.9% 45.9% Google Pay 36.4% 32.3% Paytm 13.1% 8.1% CRED 0.9% 0.6% Axis Bank apps 0.7% 0.6%

NPCI UPI Ecosystem Statistics.

Exhibit 8 · Concentration

Concentration is falling, nowhere near fast enough to matter by December

Herfindahl-Hirschman Index on true national volume shares. Above 2,500 is 'highly concentrated' by most competition authorities.

Computed from NPCI per-application data.

C Banking health scan

Exhibit 9 · Cohort margins

Private banks hold a 114bps margin advantage that has not closed

NIM proxy: net interest income over average total assets, computed from filed statements. The shaded band is the gap.

2.0% 2.6% 3.3% 3.9% 4.5% FY2023FY2024FY2025FY2026 Private 3.52% Public 2.37% 114bps

Filed annual income statements and balance sheets, retrieved via yfinance. A proxy, not reported NIM. Banks use average earning assets, a smaller denominator.

Exhibit 10 · Margin decomposition

The advantage splits almost evenly between what banks earn and what they pay

FY2026. Neither lever alone closes the gap, which is why it persists.

Filed annual income statements and balance sheets, retrieved via yfinance.

Exhibit 11 · Financial inclusion

Each banked adult now runs 14.9 UPI transactions a month

Up from 4 in 2021. Access stopped being the constraint; intensity is the story, and the cost base.

World Bank Findex account ownership (% of population 15+); the 15+ base is total population minus ages 0–14. UPI volume is the mean month of each year.

Exhibit 12 · The market's verdict

The thinner-margin cohort massively outperformed: the franchise was already in the price

Median price return by cohort, 2021-08-23 to 2026-08-21.

Daily closes via yfinance. Price return only, and it excludes dividends, which understates the higher-yielding public cohort.

D Private equity diligence simulation

Exhibit 13 · Unit economics

50.7 million merchants, ₹2,06,685 of GMV each per quarter, ₹0 of payment revenue

Each merchant runs 487 transactions a quarter. The bars show what one merchant would be worth per year if an MDR existed.

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20.

The recommendation: conditional no on a payments-fee thesis, conditional yes on merchant financing. The payment is the acquisition channel; the loan is the P&L. Read the diligence memo and its ambiguity register →

E Survey analytics

Exhibit 14 · Episode-level NPS

One brand contains both the best and the worst episode in the market

Scored per customer episode rather than per brand. A blended brand NPS averages these opposites into a number that hides the problem.

Synthetic data: illustrates the method, not the market

SYNTHETIC panel of 2,000 respondents generated from a documented, seeded model (analysis/04_survey_nps.py). The method is the artefact; the figures illustrate it and are not market fact.

F Geographic gap

Exhibit 15 · One spends, one sends

Delhi runs 69% of its transactions through merchants; West Bengal runs 56%

Merchant share is measured from each state's own category split, not inferred from ticket size. Red is above the national 64%; bubble size is share of national transactions; states under 1% are omitted.

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20. Per-state category files, reconciled against the country file at a ratio of 1.000000. A composition measure, not per-capita: no population denominator is invented.

G Wealth and asset management

Exhibit 16 · The fund shelf

14,288 listed schemes are really 3,353 strategies

Strip the Direct/Regular and Growth/IDCW wrappers and roughly 77% of the product count disappears. Counts schemes, not rupees.

AMFI daily NAV file, 20-Aug-2026. Scheme counts, not AUM. AMFI's NAV file carries no assets under management.

H Analyst workbench

Interactive · Client-ready dashboard

Every state's payment mix, three linked ways, without leaving the page

The dashboard requirement, met in code: a tile cartogram, a sortable table and a detail panel, all linked: select in one and the others follow. Metric switch, live filter, no BI backend.

Rank by

Select a state for its full breakdown. Boundaries follow India's official depiction.

Select a state on the map or in the table to break out its transaction mix.

36 of 36 · 2026Q2 National merchant share 63.9%
State / UT Merchant share Share of txns Share of value Avg ticket
Chandigarh70.96%0.07%0.06%₹1,004
Dadra & Nagar Haveli & Daman & Diu69.29%0.09%0.06%₹804
Puducherry69.05%0.05%0.05%₹1,157
Delhi68.51%3.03%2.59%₹1,004
Haryana67.94%2.92%2.78%₹1,117
Goa67.90%0.14%0.15%₹1,251
Karnataka67.53%11.62%11.63%₹1,178
Maharashtra67.39%13.10%12.01%₹1,079
Lakshadweep67.00%0.00%0.00%₹998
Uttarakhand66.38%0.64%0.56%₹1,033
Telangana66.03%10.03%11.27%₹1,322
Gujarat65.39%2.99%2.85%₹1,121
Kerala65.14%0.76%0.74%₹1,139
Rajasthan64.20%6.60%7.01%₹1,249
Himachal Pradesh64.10%0.19%0.18%₹1,096
Madhya Pradesh63.78%5.91%5.65%₹1,125
Tamil Nadu63.63%2.71%2.89%₹1,255
Andaman & Nicobar Islands63.40%0.02%0.02%₹1,347
Punjab62.67%0.73%0.81%₹1,309
Jammu & Kashmir62.57%0.49%0.45%₹1,081
Uttar Pradesh62.56%9.48%8.66%₹1,075
Chhattisgarh62.29%1.67%1.49%₹1,050
Odisha61.24%3.94%3.66%₹1,094
Jharkhand61.16%2.11%2.00%₹1,115
Andhra Pradesh60.96%8.40%10.16%₹1,424
Arunachal Pradesh60.77%0.11%0.10%₹1,169
Sikkim58.30%0.04%0.04%₹1,221
Assam57.31%1.42%1.14%₹946
Ladakh56.93%0.02%0.03%₹1,670
Tripura56.68%0.06%0.06%₹1,170
Bihar56.58%5.92%5.89%₹1,170
West Bengal56.43%4.61%4.86%₹1,241
Nagaland49.22%0.03%0.04%₹1,325
Meghalaya48.37%0.06%0.05%₹1,086
Mizoram48.20%0.01%0.01%₹1,313
Manipur43.52%0.03%0.04%₹1,623

PhonePe Pulse, 2026Q2. PhonePe's own transactions, not all of UPI. Accessed 2026-08-20.

I Gap analyser

Traceability

Every line of the job description, mapped to the artefact that demonstrates it

Including the two it does not. A self-assessment that only says “full” is not an assessment.

10 demonstrated 2 partial 1 not covered of 13 requirements

What the job description asks for Coverage Artefact
Drive open-ended research Seven-module scan, seven live sources
Create industry points of view pov-upi-monetization.md
Sector and industry scans Banking, market structure, wealth
Summarise key themes, trends and challenges Every memo closes with a “so what”
Survey analytics Episode-level NPS Method is real; the panel is a seeded synthetic one, because episode benchmarks are proprietary.
Private equity diligence support diligence-merchant-payments.md
Build FS data assets and IP Reproducible pipeline, generated provenance
Client-ready visualisation dashboards (e.g. Tableau) Linked cartogram, table and detail panel Bespoke exhibits and an interactive workbench, all in code, but not in Tableau itself.
Structured communication of insights Answer-first: every title is the finding
Quantify a live policy question The 30% share cap, priced
Deal with ambiguity; tackle diligence questions Explicit ambiguity register
Python / R / Alteryx knowledge Python end to end, zero credentials
Advanced Microsoft Excel and PowerPoint Not demonstrated Scoped as web-only. The pipeline emits tidy CSV, so a model workbook and a deck are a short addition.

Requirements transcribed from the Associate: Financial Services job description (Bain Capability Network, FS Centre of Expertise, Job ID 90399).

J The memos

Who built this

Anklesh Rawat

A work sample built for the Associate, Financial Services role in Bain's Capability Network FS Centre of Expertise. It was written to answer the parts of that brief that are hard to fake: open-ended research on a live, unresolved question; a point of view with a recommendation attached; a diligence simulation that states what it does not know; and analysis that is reproducible end to end by anyone who clones the repository.

Everything here is computed by a pipeline that runs with no credentials in about ninety seconds. No figure on this site was typed in by hand.