Integrated Filing — IndAS



General information about company

Scrip Code 543396
NSE Symbol PAYTM
MSEI Symbol NOTLISTED
ISIN INE982J01020
Name of company ONE 97 COMMUNICATIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Refer Segment Note
Start date and time of board meeting 04-11-2025   20:00:00
End date and time of board meeting 04-11-2025   21:20:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 15-10-2025
Indicate Company website link for updated RPT policy of the Company https://paytm.com/document/ir/policies-and-guidelines/Paytm_Policy-on-Related-Party-Transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,68,100.00 3,26,700.00
Other income 18,200.00 37,800.00
Total income 1,86,300.00 3,64,500.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 45,900.00 91,600.00
(e) Finance costs 500.00 900.00
(f) Depreciation, depletion and amortisation expense 13,400.00 29,600.00
(f) Other Expenses
1 Payment processing charges 41,200.00 77,500.00
2 Marketing and promotional expenses 11,900.00 21,400.00
3 Software, cloud and data centre expenses 10,600.00 24,400.00
4 Other expenses 49,700.00 95,400.00
Total other expenses 1,13,400.00 2,18,700.00
Total expenses 1,73,200.00 3,40,800.00
3 Total profit before exceptional items and tax 13,100.00 23,700.00
4 Exceptional items (39,500.00) (43,800.00)
5 Total profit before tax (26,400.00) (20,100.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (26,400.00) (20,100.00)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (26,400.00) (20,100.00)
17 Other comprehensive income net of taxes 0.00 (300.00)
18 Total Comprehensive Income for the period (26,400.00) (20,400.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 6,400.00 6,400.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -4.13 -3.15
Diluted earnings (loss) per share from continuing operations -4.13 -3.15
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -4.13 -3.15
Diluted earnings (loss) per share from continuing and discontinued operations -4.13 -3.15
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 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 November 04, 2025. The Statutory Auditors of the Company have performed Limited Review of the aforesaid results. 2. The Company is engaged in different business units, including payment services, distribution of financial services and marketing services. 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: For detailed notes kindly refer to the financial results uploaded on the website of the Company



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 60,200.00
Capital work-in-progress 600.00
Investment property
Goodwill 0.00
Other intangible assets 21,000.00
Intangible assets under development 0.00
Biological assets other than bearer plants
Investments accounted for using equity method 3,500.00
Non-current financial assets
Non-current investments 5,02,900.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 2,300.00
Total non-current financial assets 5,05,200.00
Deferred tax assets (net) 0.00
Other non-current assets 55,600.00
Total non-current assets 6,46,100.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,71,900.00
Trade receivables, current 1,09,000.00
Cash and cash equivalents 1,50,900.00
Bank balance other than cash and cash equivalents 4,78,100.00
Loans, current 19,300.00
Other current financial assets 1,69,400.00
Total current financial assets 10,98,600.00
Current tax assets (net)
Other current assets 28,600.00
Total current assets 11,27,200.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,73,300.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,400.00
Other equity 12,67,400.00
Total equity attributable to owners of parent 12,73,800.00
Non controlling interest
Total equity 12,73,800.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 11,400.00
Total non-current financial liabilities 11,400.00
Provisions, non-current 7,700.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 9,700.00
Total non-current liabilities 28,800.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,000.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 63,500.00
Total Trade payable 65,500.00
Other current financial liabilities 3,65,800.00
Total current financial liabilities 4,31,300.00
Other current liabilities 25,500.00
Provisions, current 13,900.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4,70,700.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,99,500.00
Total equity and liabilites 17,73,300.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Note 1. Other non-current assets consist of - - Tax assets INR 518 and other non-current assets INR 38 Note 2. Other intangible assets consist of - - Right of use assets INR 196 and intangible assets INR 14 Note 3. Other non-current financial liabilities consist of - Lease liabilities only INR 114 Note 4. Other non- current liabilities consist of - Contract liabilities INR 87 and other non-current liabilities INR 10 Note 5. Other current financial liabilities consist of - - Lease liabilities INR 31 and other financial liabilities INR 3,627 Note 6. Other current liabilities consist of - - Contract liabilities INR 97 and other current liabilities INR 158 Note 7. Deferred tax assets and Deferred tax liabilities are not netted off. Note 8. Investments accounted for using equity method consists of - Investment in Associates INR 35 Note 9. Non-current Investments consists of - Investment in Subsidiaries INR 1,222 and Other Investments INR 3,807



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company is engaged in different business units, including payment services, distribution of financial services and marketing services. 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.



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/ (loss) on defined benefit plans 0.00 (300.00)
Total Amount of items that will not be reclassified to profit and loss 0.00 (300.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 (300.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (20,100.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 700.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (8,200.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 8,000.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (16,800.00)
Adjustments for other bank balances (54,300.00)
Adjustments for increase (decrease) in trade payables, current 3,500.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (3,700.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 29,600.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (5,300.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 39,900.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 31,500.00
Adjustments for share-based payments 6,100.00
Adjustments for fair value losses (gains) (2,300.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (500.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 72,200.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 37,400.00
Net cash flows from (used in) operations 17,300.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (4,200.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 21,500.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 5,700.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 600.00
Purchase of property, plant and equipment 19,200.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 2,19,300.00
Cash advances and loans made to other parties 68,500.00
Cash receipts from repayment of advances and loans made to other parties 58,400.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 26,100.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,54,300.00
Net cash flows from (used in) investing activities (61,900.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 100.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,800.00
Dividends paid 0.00
Interest paid 700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 800.00
Net cash flows from (used in) financing activities (1,600.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (42,000.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (42,000.00)
Cash and cash equivalents cash flow statement at beginning of period 1,92,900.00
Cash and cash equivalents cash flow statement at end of period 1,50,900.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R.Batliboi & Associates LLP Yes 31-07-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-11-2021
Amount Raised 18,30,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Axis Bank Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory Sunil Kumar Bansal
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 04-11-2025




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Sale of goods or services 7,300.00 Approved 2,062.00 762.00 511.00
2 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Sale of goods or services 6,180.00 Approved 595.00 2,174.00 593.00
3 One 97 Communications Limited Paytm Money Limited Subsidiary Sale of goods or services 5,745.00 Approved 1,280.00 240.00 131.00
4 One 97 Communications Limited Urja Money Private Limited Subsidiary Sale of goods or services 500.00 Approved 227.00 301.00 208.00
5 One 97 Communications Limited Paytm Labs Inc. Step down Subsidiary Sale of goods or services 1,900.00 Approved 183.00 110.00 65.00
6 One 97 Communications Limited Paytm Payments Bank Limited Associate Sale of goods or services 500.00 Approved 465.00 3,032.00 3,057.00
7 One 97 Communications Limited One97 Communications Tanzania Private Limited Step down Subsidiary Sale of goods or services 551.00 Approved 95.00 315.00 248.00
8 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Sale of goods or services 500.00 Approved 10.00 773.00 469.00
9 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Sale of goods or services 351.00 Approved 98.00 27.00 51.00
10 One 97 Communications Limited One97 Communications Malaysia Sdn. Bdn Step down Subsidiary Sale of goods or services 450.00 Approved 113.00 46.00 113.00
11 One 97 Communications Limited Paytm Services Private Limited Subsidiary Sale of goods or services 510.00 Approved 93.00 140.00 259.00
12 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Sale of goods or services 100.00 Approved 28.00 0.00 0.00
13 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Sale of goods or services 200.00 Approved 22.00 212.00 160.00
14 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Sale of goods or services 720.00 Approved 32.00 6.00 39.00
15 One 97 Communications Limited Eatgood Technologies Private Limited Associate Sale of goods or services 100.00 Approved 7.00 0.00 0.00
16 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Sale of goods or services 519.00 Approved 6.00 1.00 6.00
17 One 97 Communications Limited Fincollect Services Private Limited Step down Subsidiary Sale of goods or services 100.00 Approved 0.00 5.00 2.00
18 One 97 Communications Limited PAI Platforms Private Limited Entity controlled by Key Managerial Personnel (KMP) Sale of goods or services 10,700.00 Approved 3,646.00 449.00 125.00
19 One 97 Communications Limited Paytm Services Private Limited Subsidiary Purchase of goods or services 30,500.00 Approved 26,549.00 0.00 1.00
20 One 97 Communications Limited Fincollect Services Private Limited Step down Subsidiary Purchase of goods or services 22,500.00 Approved 7,885.00 5,891.00 2,713.00
21 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Purchase of goods or services 10,096.00 Approved 3,742.00 0.00 0.00
22 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Purchase of goods or services 14,150.00 Approved 5,043.00 1,074.00 2,298.00
23 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Purchase of goods or services 1,100.00 Approved 270.00 221.00 326.00
24 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Purchase of goods or services 500.00 Approved 395.00 81.00 180.00
25 One 97 Communications Limited Paytm Payments Bank Limited Associate Purchase of goods or services 500.00 Approved 7.00 44.00 41.00
26 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Purchase of goods or services 400.00 Approved 13.00 62.00 (1.00)
27 One 97 Communications Limited Paytm Insuretech Private Limited Associate Purchase of goods or services 50.00 Approved 17.00 5.00 8.00
28 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Purchase of goods or services 500.00 Approved 348.00 209.00 363.00
29 One 97 Communications Limited PAI Platforms Private Limited Entity controlled by Key Managerial Personnel (KMP) Purchase of goods or services 1,000.00 Approved 246.00 83.00 56.00
30 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 1,000.00 Approved 469.00 0.00 0.00
31 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 1,050.00 Approved 160.00 634.00 89.00
32 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 1,000.00 Approved 157.00 0.00 0.00
33 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 692.00 Approved 139.00 0.00 0.00
34 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 182.00 Approved 37.00 92.00 37.00
35 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 266.00 Approved 51.00 0.00 0.00
36 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 150.00 Approved 51.00 0.00 0.00
37 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 350.00 Approved 4.00 187.00 137.00
38 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 1,050.00 Approved 29.00 25.00 108.00
39 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 320.00 Approved 32.00 14.00 22.00
40 One 97 Communications Limited Fincollect Services Private Limited Step down Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 7.00 Approved 2.00 0.00 0.00
41 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 11.00 Approved 0.00 0.00 0.00
42 One 97 Communications Limited PAI Platforms Private Limited Entity controlled by Key Managerial Personnel (KMP) Any other transaction Reimbursement of expenses incurred on behalf of related parties 600.00 Approved 204.00 82.00 67.00
43 One 97 Communications Limited Paytm Money Limited Subsidiary Inter-corporate deposit 95,000.00 Approved 68,500.00 7,000.00 18,400.00 Inter-corporate deposit 9.2500 30 months Unsecured Business Purpose Textual Information(1)
44 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Repayment of Inter Corporate Loan by Subsidiary 0.00 Not Applicable 58,067.00 0.00 0.00
45 One 97 Communications Limited Paytm Services Private Limited Subsidiary Inter-corporate deposit 0.00 None 0.00 1,267.00 0.00
46 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Repayment of Inter Corporate Loan by Subsidiary 0.00 Not Applicable 1,316.00 0.00 0.00
47 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Interest income earned 1,500.00 Approved 327.00 0.00 0.00
48 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Interest income earned 5,000.00 Approved 1,017.00 0.00 0.00
49 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Interest income earned 111.00 Approved 52.00 0.00 0.00
50 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Interest income earned 15.00 Approved 2.00 0.00 0.00
51 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Inter-corporate deposit 0.00 None 0.00 18,710.00 18,999.00 Textual Information(2)
52 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Loss Allowance on Inter corporate loan 0.00 Not Applicable (18,999.00) 0.00 (18,999.00) Textual Information(3)
53 One 97 Communications Limited Little Internet Private Limited Subsidiary Inter-corporate deposit 0.00 None 0.00 797.00 797.00
54 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Loss Allowance on Inter corporate loan 0.00 None 0.00 (797.00) (797.00)
55 One 97 Communications Limited Admirable Software Limited Associate Any other transaction Interest income earned on Optionally Convertible Debentures 504.00 Approved 260.00 0.00 0.00
56 One 97 Communications Limited Paytm Financial Services Limited Associate Any other transaction Interest income earned on Optionally Convertible Debentures 300.00 Approved 144.00 0.00 0.00
57 One 97 Communications Limited Eatgood Technologies Private Limited Associate Any other transaction Interest income earned on Optionally Convertible Debentures 120.00 Approved 40.00 0.00 0.00
58 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Interest income earned on Optionally Convertible Debentures 120.00 Approved 20.00 0.00 0.00
59 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Interest income earned on Optionally Convertible Debentures 10.00 Approved 1.00 0.00 0.00
60 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Any other transaction Interest income earned on Optionally Convertible Debentures 16.00 Approved 5.00 0.00 0.00
61 One 97 Communications Limited Admirable Software Limited Associate Loan 0.00 None 0.00 5,322.00 5,507.00
62 One 97 Communications Limited Paytm Financial Services Limited Associate Loan 0.00 None 0.00 2,866.00 3,007.00
63 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Loan 0.00 None 0.00 1,405.00 1,405.00
64 One 97 Communications Limited Eatgood Technologies Private Limited Associate Loan 0.00 None 0.00 798.00 836.00
65 One 97 Communications Limited Urja Money Private Limited Subsidiary Loan 0.00 None 0.00 415.00 424.00
66 One 97 Communications Limited Little Internet Private Limited Subsidiary Loan 0.00 None 0.00 200.00 200.00
67 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Amount Receivable 0.00 None 0.00 0.00 0.00
68 One 97 Communications Limited One Nine Seven Communication Nepal Private Limited Step down Subsidiary Any other transaction Amount Receivable 0.00 None 0.00 1,375.00 1,405.00
69 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable from payment gateway 0.00 None 0.00 21,728.00 32,448.00
70 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable for sale of business 0.00 Not Applicable 5,676.00 10,551.00 5,268.00
71 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 602.00 735.00
72 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 327.00 3.00
73 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 110.00 0.00
74 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 45.00 0.00
75 One 97 Communications Limited One Nine Seven Digital Solutions Limited Step down Subsidiary Any other transaction Amount receivable 0.00 None 0.00 17.00 18.00
76 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 0.00 0.00
77 One 97 Communications Limited One97 Communications Nigeria Limited Subsidiary Any other transaction Amount receivable 0.00 None 0.00 2,115.00 2,194.00
78 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Amount receivable 0.00 None 0.00 50.00 50.00
79 One 97 Communications Limited One97 Benin SA Step down Subsidiary Any other transaction Amount receivable 0.00 None 0.00 58.00 60.00
80 One 97 Communications Limited One97 Communications Bangladesh Private Limited Step down Subsidiary Any other transaction Amount receivable 0.00 None 0.00 209.00 217.00
81 One 97 Communications Limited One97 Communications Nigeria Limited Subsidiary Any other transaction Loss allowance for Amount receivable 0.00 None 0.00 (2,115.00) (2,194.00)
82 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Loss allowance for Amount receivable 0.00 Not Applicable (1,238.00) (1,819.00) (3,057.00)
83 One 97 Communications Limited One Nine Seven Communication Nepal Private Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable 0.00 None 0.00 (1,375.00) (1,405.00)
84 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Loss allowance for Amount receivable 0.00 Not Applicable (280.00) 0.00 (280.00)
85 One 97 Communications Limited One97 Communications Bangladesh Private Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable 0.00 None 0.00 (209.00) (217.00)
86 One 97 Communications Limited One97 Benin SA Step down Subsidiary Any other transaction Loss allowance for Amount receivable 0.00 None 0.00 (58.00) (60.00)
87 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Amount payable 0.00 None 0.00 166.00 19.00
88 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount payable 0.00 None 0.00 12.00 19.00
89 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Amount payable 0.00 None 0.00 98.00 1.00
90 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Amount payable 0.00 None 0.00 98.00 0.00
91 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Others 49.00 Approved 49.00 0.00 49.00
92 One 97 Communications Limited Paytm Insuretech Private Limited Associate Any other transaction Amount payable 0.00 None 0.00 7.00 0.00
93 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Any other transaction Amount payable 0.00 None 0.00 4.00 4.00
94 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Amount payable 0.00 None 0.00 3.00 23.00
95 One 97 Communications Limited Admirable Software Limited Associate Any other transaction Amount payable 0.00 None 0.00 2.00 0.00
96 One 97 Communications Limited Paytm Financial Services Limited Associate Any other transaction Amount payable 0.00 None 0.00 1.00 0.00
97 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Any other transaction Amount payable 0.00 None 0.00 2.00 2.00
98 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Amount payable 0.00 None 0.00 0.00 0.00
99 One 97 Communications Limited PAI Platforms Private Limited Entity controlled by Key Managerial Personnel (KMP) Any other transaction Amount payable 0.00 None 0.00 14,644.00 11,743.00
100 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 3,000.00 Approved 17.00 0.00 0.00
101 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation under Recharge arrangement 1,500.00 Approved (24.00) 0.00 0.00
102 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 1,800.00 Approved 80.00 0.00 0.00
103 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 600.00 Approved 205.00 0.00 0.00
104 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 600.00 Approved 7.00 0.00 0.00
105 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction Stock Options granted to employees of subsidiaries and associates 643.00 Approved 643.00 0.00 0.00
106 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Stock Options granted to employees of subsidiaries and associates 46.00 Approved 46.00 0.00 0.00
107 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Stock Options granted to employees of subsidiaries and associates 1.00 Approved 1.00 0.00 0.00
108 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Stock Options granted to employees of subsidiaries and associates 2.00 Approved 2.00 0.00 0.00
109 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Any other transaction Stock Options granted to employees of subsidiaries and associates 281.00 Approved 281.00 0.00 0.00
110 One 97 Communications Limited Paytm Insuretech Private Limited Associate Any other transaction Stock Options granted to employees of subsidiaries and associates 0.00 Approved 0.00 0.00 0.00
111 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (136.00) Approved (136.00) 0.00 0.00
112 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (319.00) Approved (319.00) 0.00 0.00
113 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (10.00) Approved (10.00) 0.00 0.00
114 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (66.00) Approved (66.00) 0.00 0.00
115 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (14.00) Approved (14.00) 0.00 0.00
116 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (232.00) Approved (232.00) 0.00 0.00
117 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Sale of fixed assets 75.00 Approved 0.00 1.00 0.00
118 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Sale of fixed assets 225.00 Approved 1.00 0.00 0.00
119 One 97 Communications Limited Paytm Money Limited Subsidiary Sale of fixed assets 50.00 Approved 4.00 0.00 0.00
120 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Sale of fixed assets 50.00 Approved 8.00 0.00 0.00
121 One 97 Communications Limited Nearbuy India Private Limited Step down Subsidiary Sale of fixed assets 28.00 Approved 1.00 0.00 0.00
122 One 97 Communications Limited Fincollect Services Private Limited Step down Subsidiary Sale of fixed assets 75.00 Approved 1.00 0.00 0.00
123 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Purchase of fixed assets 0.00 None 0.00 157.00 0.00
124 One 97 Communications Limited Paytm Money Limited Subsidiary Purchase of fixed assets 50.00 Approved 0.00 0.00 0.00
125 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Purchase of fixed assets 75.00 Approved 12.00 0.00 0.00
126 One 97 Communications Limited PAI Platforms Private Limited Entity controlled by Key Managerial Personnel (KMP) Purchase of fixed assets 75.00 Approved 1.00 0.00 0.00
127 One 97 Communications Limited Paytm Foundation Subsidiary Any other transaction Contribution for CSR Purpose 1,000.00 Approved 2.00 0.00 0.00
128 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Sale of goods or services 0.00 Not Applicable 78.00 5.00 1.00
129 Paytm Payments Services Limited Nearbuy India Private Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 23.00 1.00 1.00
130 Paytm Payments Services Limited Paytm Money Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 25.00 20.00 31.00
131 Paytm Payments Services Limited Paytm Insurance Broking Private Limited Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 8.00 3.00 7.00
132 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Sale of goods or services 0.00 Not Applicable 8.00 0.00 (2.00)
133 Paytm Payments Services Limited Infinity Transoft Solution Private Limited Associate of the Holding company Sale of goods or services 0.00 Not Applicable 0.00 0.00 0.00
134 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Sale of goods or services 0.00 None 0.00 1.00 1.00
135 Paytm Payments Services Limited PAI Platforms Private Limited Others Sale of goods or services 0.00 Not Applicable 154.00 0.00 0.00
136 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Purchase of goods or services 0.00 Not Applicable 1.00 60.00 1.00
137 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Any other transaction Amount receivable from payment gateway 0.00 None 0.00 0.00 0.00
138 Paytm Payments Services Limited Mobiquest Mobile Technologies Private Limited Fellow Subsidiary Any other transaction Amount receivable 0.00 None 0.00 0.00 0.00
139 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Amount payable 0.00 None 0.00 99.00 13.00
140 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Any other transaction Amount payable 0.00 None 0.00 49.00 186.00
141 Paytm Payments Services Limited Nearbuy India Private Limited Fellow Subsidiary Any other transaction Amount payable 0.00 None 0.00 22.00 20.00
142 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount payable 0.00 None 0.00 0.00 0.00
143 Paytm Payments Services Limited PAI Platforms Private Limited Others Any other transaction Amount payable 0.00 None 0.00 336.00 261.00
144 Paytm Payments Services Limited Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose 0.00 Not Applicable 59.00 0.00 9.00
145 Paytm Money Limited Paytm Insurance Broking Private Limited Fellow Subsidiary Any other transaction Amount receivable 0.00 None 0.00 14.00 0.00
146 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount receivable 0.00 None 0.00 6.00 0.00
147 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Others 0.00 Not Applicable 1.00 0.00 1.00
148 Paytm Money Limited Directors, Key Managerial Personnel (KMP) & Relatives of KMP Directors, KMP & Relatives of KMP Any other transaction Others 0.00 Not Applicable 0.00 0.00 0.00
149 Urja Money Private Limited Fincollect Services Private Limited Subsidiary Sale of goods or services 0.00 Not Applicable 680.00 386.00 184.00
150 One97 USA Inc. Paytm Labs Inc. Subsidiary of Fellow Subsidiary Sale of goods or services 0.00 Not Applicable 228.00 442.00 354.00
151 One 97 Communications Limited Mountain Trail Foods Private Limited Others Sale of goods or services 4.00 Approved 0.00 0.00 0.00
152 One 97 Communications Limited Elixmir Foods LLP Others Sale of goods or services 1.00 Approved 1.00 0.00 0.00
153 One 97 Communications Limited Nurturing Green Plantation Private Limited Others Sale of goods or services 10.00 Approved 0.00 2.00 2.00
154 Paytm Payments Services Limited Capfloat Financial Services Private Limited Others Sale of goods or services 0.00 Not Applicable 74.00 14.00 45.00
155 Paytm Payments Services Limited Nobroker Technologies Solutions Private Limited Others Sale of goods or services 0.00 Not Applicable 1.00 0.00 0.00
156 Paytm Payments Services Limited VRB Consumer Products Private Limited (formerly known as Veeba Food Services Private Limited) Others Sale of goods or services 0.00 Not Applicable 0.00 0.00 0.00
157 Paytm Payments Services Limited Phasorz Technologies Private Limited Others Sale of goods or services 0.00 Not Applicable 0.00 0.00 0.00
158 Paytm Payments Services Limited Zaan WebVeda Private Limited Others Sale of goods or services 0.00 Not Applicable 0.00 0.00 0.00
159 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Paytm Financial Services Limited Associate of the Holding company Purchase of goods or services 0.00 Not Applicable 9.00 0.00 9.00
160 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Admirable Software Limited Associate of the Holding company Purchase of goods or services 0.00 Not Applicable 9.00 0.00 9.00
161 Mobiquest Mobile Technologies Private Limited Paytm Financial Services Limited Associate of the Holding company Purchase of goods or services 0.00 Not Applicable 10.00 20.00 0.00
162 Mobiquest Mobile Technologies Private Limited Admirable Software Limited Associate of the Holding company Purchase of goods or services 0.00 Not Applicable 10.00 7.00 0.00
163 One 97 Communications Limited Shardul Amarchand Mangaldas & Co. Others Purchase of goods or services 300.00 Approved 103.00 206.00 42.00
164 One 97 Communications Limited Immaculatebites Private Limited Others Any other transaction Amount payable 0.00 None 0.00 0.00 0.00
165 One 97 Communications Limited Applied Life Private Limited Others Purchase of goods or services 135.00 Approved 16.00 16.00 7.00
166 One 97 Communications Limited Yourstory Media Private Limited Others Any other transaction Amount payable 0.00 None 0.00 2.00 2.00
167 One 97 Communications Limited Paytm Money Limited Subsidiary Investment 30,000.00 Approved 30,000.00 0.00 0.00
168 One 97 Communications Limited Paytm Services Private Limited Subsidiary Investment 15,500.00 Approved 15,500.00 0.00 0.00
169 Paytm Payments Services Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 1.00 0.00 0.00
170 Paytm Money Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 1.00 0.00 0.00
171 Mobiquest Mobile Technologies Private Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 0.00 0.00 0.00
172 Paytm Insurance Broking Private Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 1.00 0.00 0.00
173 Paytm Services Private Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 0.00 0.00 0.00
174 Paytm Services Private Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Any other transaction Purchase of investment in Joint Venture 0.00 Not Applicable 13,975.00 0.00 0.00
175 Urja Money Private Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 0.00 0.00 0.00
176 Fincollect Services Private Limited Applied Life Private Limited Others Purchase of goods or services 0.00 Not Applicable 1.00 0.00 0.00
177 One97 Communications FZ LLC One Nine Seven Communication Saudi Arabia for Communication & Information Technology Subsidiary of Fellow Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 0.00 Not Applicable 17.00 11.00 28.00
178 One97 Communications FZ LLC One97 Uganda Limited Subsidiary of Fellow Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 0.00 Not Applicable 5.00 0.00 5.00
179 Little Internet Private Limited Nearbuy India Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 0.00 Not Applicable 39.00 0.00 13.00
180 Paytm Insurance Broking Private Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Others 0.00 Not Applicable 11.00 0.00 11.00
181 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Amount receivable 0.00 None 0.00 0.00 0.00
182 First Games Technology Private Limited Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited) Subsidiary Advance 0.00 None 0.00 943.00 943.00
183 First Games Technology Private Limited Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited) Subsidiary Any other transaction Loss allowance for Advance given 0.00 Not Applicable (943.00) 0.00 (943.00)
184 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Interest expenses on loan 0.00 Not Applicable 916.00 0.00 0.00
185 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Inter corporate loan payable 0.00 None 0.00 13,935.00 14,620.00
186 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Arab Payments LLC Subsidiary Investment 0.00 Not Applicable 1,868.00 0.00 0.00
187 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Singapore Pte Ltd Subsidiary Investment 0.00 Not Applicable 171.00 0.00 0.00
188 Paytm Services Private Limited First Games Technology Private Limited Joint Venture Any other transaction Impairment of Investment in Joint Venture 0.00 Not Applicable (13,975.00) 0.00 0.00
Total value of transaction during the reporting period 2,19,368.00



Text Block

Textual Information(1) The limit approved by Audit Committee for Inter-corporate loan provided to Paytm Money Limited (WOS of the Company) is on rolling basis.
Textual Information(2) Intercorporate loan receivable from First Games Technology Private Limited (J.V. of Subsidiary) is disclosed after netting off with Fair value adjustment amounting to INR 17.90 crores.
Textual Information(3) Refer Note 3(a) in the Financial Results of the Company for the quarter and half year ended September 30, 2025.


Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00