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 06-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Refer segment note
Start date and time of board meeting 06-05-2026   18:37:00
End date and time of board meeting 06-05-2026   20:04:00
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://ir.paytm.com/policies-and-guidelines
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,00,500.00 5,82,500.00
Other income 13,000.00 66,900.00
Total income 1,13,500.00 6,49,400.00
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 24,700.00 1,58,100.00
(e) Finance costs 400.00 1,700.00
(f) Depreciation, depletion and amortisation expense 1,300.00 40,400.00
(f) Other Expenses
1 Payment processing charges 3,200.00 1,14,700.00
2 Marketing and promotional expenses 14,600.00 49,700.00
3 Software, cloud and data centre expenses 8,600.00 44,800.00
4 Other expenses 50,900.00 1,91,700.00
Total other expenses 77,300.00 4,00,900.00
Total expenses 1,03,700.00 6,01,100.00
3 Total profit before exceptional items and tax 9,800.00 48,300.00
4 Exceptional items 2,100.00 (41,600.00)
5 Total profit before tax 11,900.00 6,700.00
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 11,900.00 6,700.00
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 11,900.00 6,700.00
17 Other comprehensive income net of taxes 200.00 (300.00)
18 Total Comprehensive Income for the period 12,100.00 6,400.00
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 13,04,900.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.86 1.05
Diluted earnings (loss) per share from continuing operations 1.83 1.03
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 1.86 1.05
Diluted earnings (loss) per share from continuing and discontinued operations 1.83 1.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Statement of Standalone Audited 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 Standalone Audited 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 May 06, 2026. 2.The Statement includes the results for the quarter ended March 31, 2026 and March 31, 2025, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial years which were subject to limited review. 3.The Company is engaged in different business units, including payment and financial services and marketing services and 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. 4.Exceptional items comprises of: a. March 31, 2025: i.During the year ended March 31, 2025, the Company had sold its movie ticketing business and events business to Zomato Limited resulting in gain of INR 1,258 crores. ii.On April 16, 2025, the MD & CEO voluntarily offered to forego certain ESOPs, which were consequently cancelled by the Nomination and Remuneration Committee (NRC) of the Company resulting in the Company recording cancellation charge of INR 492 crores in accordance with Ind-AS 102 during the quarter and year ended March 31, 2025. Further, for the quarter and year ended March 31, 2025, the Company recognized provisions for impairment of investments in subsidiaries amounting to INR 18 crores and an impairment provision of INR 20 crores of optionally convertible debentures. b. March 31, 2026: i. During the quarter and year ended March 31, 2026, Company received interest amounting to INR 21 crores as part of settlement of loan given to JV in an earlier period. ii.During the year ended March 31, 2026, the Company recognized impairment of investments in subsidiaries amounting to INR 26 crores, impairment provision of investments in associates amounting to INR 5 crores, impairment loss against the investment and loan given to the JV of INR 205 crores and INR 190 crores and an impairment provision of INR 12 crores of optionally convertible debentures. 5.During the previous year ended March 31, 2025, the Company, together with its subsidiary and step-down subsidiary (namely Little Internet Private Limited and Nearbuy India Private Limited respectively), received a Show Cause Notice (SCN) dated February 27, 2025, from the Directorate of Enforcement, Government of India. The SCN alleged contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA), and the rules and regulations framed thereunder. The alleged contraventions inter-alia primarily pertains to certain investments made by the Company in those subsidiaries in earlier years and equity raised by the subsidiaries. The alleged contraventions include periods when Little Internet Private Limited and Nearbuy India Private Limited were not subsidiaries of the Company. The aggregate value of the contraventions included in the SCN is approximately INR 611 crores. Till December 31, 2025, the RBI compounded matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited. Further, based on the application and additional steps taken by the Company and its subsidiaries, RBI had observed that the matters having aggregate value of approximately INR 485 crores were in compliance with applicable laws. During the quarter and year ended March 31, 2026, the Reserve Bank of India (“RBI”) has compounded the matters having aggregate value of approximately INR 33 crores for the Company. The Company is in the process of taking necessary steps for resolution of matters included in the SCN. Based on an independent legal opinion and management's assessment, the Company has recorded provision for related compounding fees on best estimates. Pending the final outcome of all the related processes in this regard, it is not possible to assess the consequent effects of the above remaining matters on these financial results. 6.Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: (Amount in INR crores) S. No. Objects of the issue Amount as Amount Utilized Amount Un-utilized proposed in up to as on Offer Document March 31, 2026 March 31, 2026 1 Growing and strengthening our Paytm ecosystem, including through acquisition and retention of consumers and merchants and providing them with greater access to technology and financial services i) Marketing and promotional expenses 4,300 761 - ii) Expanding our merchant base and deepening our partnership with our merchants 1,722 iii) Strengthening and expanding our technology powered payments platform 1,817 Total (A) 4,300 4,300 - 2 Investing in new business initiatives, acquisitions and strategic partnerships i) Investments in new business initiatives a) Payment Services 2,000 0.50 1,986 b) Commerce and cloud services - c) Financial Services 13.50 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 14 1,986 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,133 1,986 Net IPO proceeds which were un-utilised as at March 31, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. 7. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively, the “Labour Codes”), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes introduce several changes, including a uniform definition of wages and enhanced leave-related benefits. The Company has assessed the financial implications of these changes, which have resulted in an incremental expense (net) of INR 11 crores for the year ended March 31, 2026. The Company continues to monitor developments relating to the Labour Codes and will evaluate the impact, if any, on the remeasurement of liabilities pertaining to employee benefits. 8. On April 24, 2026, the Reserve Bank of India (RBI), through a press release, cancelled the banking license of Paytm Payments Bank Limited (“PPBL”). Consequently, on 25 April 2026, the shareholders of PPBL approved necessary resolutions to enable the winding-up of PPBL either, as instructed by the RBI, or voluntarily with the permission of RBI. The Company has no exposure to PPBL and does not maintain any material business arrangements or service partnerships with PPBL. Additionally, PPBL operates independently with no board or management involvement from the Company. There is no direct financial or operational impact on the Company arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL’s normal business and Company had fully impaired its investment in PPBL as of March 31, 2024. 9.Pursuant to the Master Direction on Regulation of Payment Aggregators (PA) issued by the Reserve Bank of India (RBI), vide its circular dated September 15, 2025 ('RBI Guidelines'), the Company, effective midnight of November 30, 2025, transferred its’ Offline merchant payment aggregator business to its wholly owned subsidiary, Paytm Payments Services Limited (PPSL) on a slump sale basis for purchase consideration of INR 975 crores. Considering the transaction to be within the Group, this has not have any financial impact on the quarter and year ended March 31, 2026 results. 10. During the year ended March 31, 2026, Depreciation includes INR 24 crores impairment charge. 11.Effective September 30, 2025, the Company has opted to present amounts in INR crores. Accordingly, corresponding comparative period amounts have also been changed and presented in INR crores from being presented in INR millions earlier.



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,600.00
Capital work-in-progress 600.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 21,600.00
Intangible assets under development 100.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 3,600.00
Non-current financial assets
Non-current investments 3,55,000.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other investments 2,79,100.00
2 Other financial assets 2,600.00
Total of other non-current financial assets 2,81,700.00
Total non-current financial assets 6,36,700.00
Deferred tax assets (net)
Other non-current assets
1 Tax assets 55,600.00
2 Other non-current assets 1,700.00
Total of other non-current assets 57,300.00
Total non-current assets 7,22,500.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,36,100.00
Trade receivables, current 69,500.00
Cash and cash equivalents 2,78,200.00
Bank balance other than cash and cash equivalents 1,11,000.00
Loans, current 43,400.00
Other current financial assets
Total of other current financial assets 55,500.00
Total current financial assets 6,93,700.00
Current tax assets (net)
Other current assets
1 Other current assets 55,000.00
Total of other current assets 55,000.00
Total current assets 7,48,700.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 14,71,200.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,400.00
Other equity 13,04,900.00
Total equity attributable to owners of parent 13,11,300.00
Non controlling interest
Total equity 13,11,300.00
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 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 13,000.00
Total of other non-current financial liabilities 13,000.00
Total non-current financial liabilities 13,000.00
Provisions, non-current 6,100.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Contract liabilities 2,100.00
2 Other non-current liabilities 500.00
Total of other non-current liabilities 2,600.00
Total non-current liabilities 21,700.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,700.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 50,400.00
Total Trade payable 52,100.00
Other current financial liabilities
1 Lease Liabilities 3,200.00
2 Other financial liabilities 52,900.00
Total of other current financial liabilities 56,100.00
Total current financial liabilities 1,08,200.00
Other current liabilities 23,100.00
1 Contract Liabilities 9,400.00
2 Other current Liabilities 13,700.00
Total of other current liabilities 23,100.00
Provisions, current 6,900.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,38,200.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,59,900.00
Total equity and liabilites 14,71,200.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Note 1. Other intangible assets consist of - Right of use assets INR 212 and intangible assets INR 4 Note 2. Investments accounted for using equity method consists of - Investment in Associates INR 36 Note 3. Non-current Investments consists of - Investment in Subsidiaries INR 3550 Note 4. Deferred tax assets and deferred tax liabilities are not netted off.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 and financial services and marketing services and 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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 200.00 (100.00)
2 Changes in fair value of equity instruments at FVTOCI 0.00 (200.00)
Total Amount of items that will not be reclassified to profit and loss 200.00 (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 200.00 (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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 6,700.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,500.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (20,800.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (18,200.00)
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 (90,800.00)
Adjustments for other bank balances (40,700.00)
Adjustments for increase (decrease) in trade payables, current 22,900.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (10,300.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 40,400.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2,900.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 85,300.00
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 58,900.00
Adjustments for share-based payments 12,300.00
Adjustments for fair value losses (gains) (4,100.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (700.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 85,800.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 800.00
Net cash flows from (used in) operations 7,500.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (300.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,800.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 1,03,200.00
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 700.00
Purchase of property, plant and equipment 30,800.00
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 35,100.00
Purchase of other long-term assets 4,54,000.00
Cash advances and loans made to other parties 1,18,500.00
Cash receipts from repayment of advances and loans made to other parties 84,400.00
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 59,800.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4,00,600.00
Net cash flows from (used in) investing activities 80,500.00
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 200.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 3,600.00
Dividends paid 0.00
Interest paid 1,400.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,800.00
Net cash flows from (used in) financing activities (3,000.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 85,300.00
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 85,300.00
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 2,78,200.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 31-03-2026
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 06-05-2026




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 22,300.00 Approved 3,816.00 511.00 2,065.00
2 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Sale of goods or services 3,000.00 Approved 662.00 593.00 205.00
3 One 97 Communications Limited Paytm Money Limited Subsidiary Sale of goods or services 5,245.00 Approved 1,050.00 131.00 547.00
4 One 97 Communications Limited Urja Money Private Limited Subsidiary Sale of goods or services 550.00 Approved 305.00 208.00 404.00
5 One 97 Communications Limited Paytm Labs Inc. Step down Subsidiary Sale of goods or services 2,000.00 Approved 175.00 65.00 68.00
6 One 97 Communications Limited Paytm Payments Bank Limited Associate Sale of goods or services 800.00 Approved 24.00 3,057.00 3,026.00
7 One 97 Communications Limited One97 Communications Tanzania Private Limited Step down Subsidiary Sale of goods or services 551.00 Approved 252.00 248.00 316.00
8 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Sale of goods or services 500.00 Approved 8.00 469.00 108.00
9 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Sale of goods or services 351.00 Approved 94.00 51.00 32.00
10 One 97 Communications Limited One97 Communications Malaysia Sdn. Bdn Step down Subsidiary Sale of goods or services 450.00 Approved 50.00 113.00 157.00
11 One 97 Communications Limited Paytm Services Private Limited Subsidiary Sale of goods or services 550.00 Approved 106.00 259.00 239.00
12 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Sale of goods or services 100.00 Approved 37.00 0.00 0.00
13 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Sale of goods or services 122.00 Approved 32.00 160.00 87.00
14 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Sale of goods or services 400.00 Approved 42.00 39.00 21.00
15 One 97 Communications Limited Eatgood Technologies Private Limited Associate Sale of goods or services 50.00 Approved 2.00 0.00 0.00
16 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Sale of goods or services 519.00 Approved 0.00 6.00 2.00
17 One 97 Communications Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Sale of goods or services 9,500.00 Approved 3,477.00 125.00 292.00
18 One 97 Communications Limited Paytm Services Private Limited Subsidiary Purchase of goods or services 50,000.00 Approved 22,818.00 1.00 4.00
19 One 97 Communications Limited Fincollect Services Private Limited Subsidiary Purchase of goods or services 20,000.00 Approved 8,953.00 2,713.00 2,523.00
20 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Purchase of goods or services 52,596.00 Approved 27,658.00 0.00 24,064.00
21 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Purchase of goods or services 12,500.00 Approved 2,110.00 2,298.00 1.00
22 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Purchase of goods or services 1,100.00 Approved 242.00 326.00 99.00
23 One 97 Communications Limited Paytm Money Limited Subsidiary Purchase of goods or services 1,500.00 Approved 156.00 0.00 152.00
24 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Purchase of goods or services 1,000.00 Approved 316.00 180.00 32.00
25 One 97 Communications Limited Paytm Payments Bank Limited Associate Purchase of goods or services 500.00 Approved 0.00 41.00 16.00
26 One 97 Communications Limited Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) Subsidiary Purchase of goods or services 20.00 Approved 12.00 0.00 0.00
27 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Purchase of goods or services 400.00 Approved 17.00 (1.00) 17.00
28 One 97 Communications Limited Paytm Insuretech Private Limited Subsidiary Purchase of goods or services 50.00 Approved 19.00 8.00 3.00
29 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Purchase of goods or services 5,000.00 Approved 3,420.00 363.00 1,064.00
30 One 97 Communications Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Purchase of goods or services 1,000.00 Approved 87.00 56.00 140.00
31 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 1,050.00 Approved 70.00 0.00 0.00
32 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 1,550.00 Approved 1,003.00 89.00 1,025.00
33 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 163.00 0.00 0.00
34 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 692.00 Approved 153.00 0.00 0.00
35 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 282.00 Approved 46.00 37.00 71.00
36 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 266.00 Approved 59.00 0.00 0.00
37 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 49.00 0.00 0.00
38 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 3.00 137.00 5.00
39 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 105.00 108.00 134.00
40 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 15.00 22.00 17.00
41 One 97 Communications Limited Fincollect Services Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 7.00 Approved 2.00 2.00 4.00
42 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Amount Receivable None 0.00 0.00 0.00
43 One 97 Communications Limited Ultraviolet Tech Private Limited (formerly known as 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 163.00 67.00 99.00
44 One 97 Communications Limited Paytm Money Limited Subsidiary Inter-corporate deposit 95,000.00 Approved 50,000.00 18,400.00 42,400.00 Inter-corporate deposit 8.6500 30 months Unsecured Business Purpose Textual Information(1)
45 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Repayment of Inter Corporate Loan by Related Party Not Applicable 27,418.00 0.00 0.00
46 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Interest received 1,500.00 Approved 1.00 0.00 0.00
47 One 97 Communications Limited Paytm Money Limited Subsidiary Interest received 5,000.00 Approved 1,420.00 0.00 0.00
48 One 97 Communications Limited Little Internet Private Limited Subsidiary Interest received 15.00 Approved 0.00 0.00 0.00
49 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Inter-corporate deposit None 0.00 18,999.00 16,879.00 Textual Information(2)
50 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Repayment of Inter Corporate Loan by Related Party Not Applicable 2,120.00 0.00 0.00
51 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Loss Allowance on Inter corporate loan None 0.00 (18,999.00) (16,879.00) Textual Information(3)
52 One 97 Communications Limited Little Internet Private Limited Subsidiary Inter-corporate deposit None 0.00 797.00 797.00
53 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Loss Allowance on Inter corporate loan None 0.00 (797.00) (797.00)
54 One 97 Communications Limited Admirable Software Limited Subsidiary Interest received 504.00 Approved 161.00 0.00 0.00
55 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Interest received 300.00 Approved 12.00 0.00 0.00
56 One 97 Communications Limited Eatgood Technologies Private Limited Associate Interest received 120.00 Approved 37.00 0.00 0.00
57 One 97 Communications Limited Urja Money Private Limited Subsidiary Interest received 120.00 Approved 14.00 0.00 0.00
58 One 97 Communications Limited Little Internet Private Limited Subsidiary Interest received 10.00 Approved 0.00 0.00 0.00
59 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Interest received 16.00 Approved 0.00 0.00 0.00
60 One 97 Communications Limited Admirable Software Limited Subsidiary Loan None 0.00 5,507.00 0.00
61 One 97 Communications Limited Admirable Software Limited Subsidiary Any other transaction Repayment of Optionally Convertible Debentures by Related Party Not Applicable 2,278.00 0.00 0.00
62 One 97 Communications Limited Admirable Software Limited Subsidiary Any other transaction Conversion of Optionally Convertible Debentures into Equity shares by Related Party Not Applicable 3,403.00 0.00 0.00
63 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Loan None 0.00 3,007.00 0.00
64 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Any other transaction Repayment of Optionally Convertible Debentures by Related Party Not Applicable 2,647.00 0.00 0.00
65 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Any other transaction Conversion of Optionally Convertible Debentures into Equity shares by Related Party Not Applicable 380.00 0.00 0.00
66 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Loan None 0.00 1,405.00 1,405.00
67 One 97 Communications Limited Eatgood Technologies Private Limited Associate Loan None 0.00 836.00 868.00
68 One 97 Communications Limited Urja Money Private Limited Subsidiary Loan None 0.00 424.00 0.00
69 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Repayment of Optionally Convertible Debentures by Related Party Not Applicable 448.00 0.00 0.00
70 One 97 Communications Limited Little Internet Private Limited Subsidiary Loan None 0.00 200.00 200.00
71 One 97 Communications Limited One Nine Seven Communication Nepal Private Limited Step down Subsidiary Any other transaction Amount Receivable None 0.00 1,405.00 0.00
72 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable from payment gateway None 0.00 32,448.00 31,302.00
73 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Slump Sale under Business Transfer Agreement 97,462.00 Approved 97,462.00 0.00 0.00
74 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Pass through Collection -Subsidiary (Pursuant to BTA) 64,814.00 Approved 64,814.00 0.00 365.00 Textual Information(4)
75 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Pass through Payment-Subsidiary (Pursuant to BTA) 55,588.00 Approved 55,588.00 0.00 12,347.00 Textual Information(5)
76 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Expenses incurred for Subsidiary pursuant to BTA obligations. 5,206.00 Approved 5,206.00 0.00 5,206.00
77 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable for sale of business None 0.00 5,268.00 5,490.00
78 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Amount receivable None 0.00 735.00 1,540.00
79 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Amount receivable None 0.00 0.00 588.00
80 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable None 0.00 3.00 2,893.00
81 One 97 Communications Limited One Nine Seven Digital Solutions Limited Step down Subsidiary Any other transaction Amount receivable None 0.00 18.00 19.00
82 One 97 Communications Limited Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) Subsidiary Any other transaction Amount receivable None 0.00 0.00 1.00
83 One 97 Communications Limited One97 Communications Nigeria Limited Subsidiary Any other transaction Amount receivable None 0.00 2,194.00 0.00
84 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Amount receivable None 0.00 50.00 0.00
85 One 97 Communications Limited One97 Benin SA Step down Subsidiary Any other transaction Amount receivable None 0.00 60.00 0.00
86 One 97 Communications Limited One97 Communications Bangladesh Private Limited Step down Subsidiary Any other transaction Amount receivable None 0.00 217.00 0.00
87 One 97 Communications Limited One97 Communications Nigeria Limited Subsidiary Any other transaction Amount receivable written off Not Applicable 2,031.00 0.00 0.00
88 One 97 Communications Limited One97 Communications Nigeria Limited Subsidiary Any other transaction Loss allowance for Amount receivable None 0.00 (2,194.00) 0.00
89 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Loss allowance for Amount receivable None 0.00 (3,057.00) (3,026.00)
90 One 97 Communications Limited One Nine Seven Communication Nepal Private Limited Step down Subsidiary Any other transaction Amount receivable written off Not Applicable 1,409.00 0.00 0.00
91 One 97 Communications Limited One Nine Seven Communication Nepal Private Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable None 0.00 (1,405.00) 0.00
92 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Loss allowance for Amount receivable None 0.00 (280.00) 0.00
93 One 97 Communications Limited One97 Communications Bangladesh Private Limited Step down Subsidiary Any other transaction Amount receivable written off Not Applicable 218.00 0.00 0.00
94 One 97 Communications Limited One97 Communications Bangladesh Private Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable None 0.00 (217.00) 0.00
95 One 97 Communications Limited One97 Benin SA Step down Subsidiary Any other transaction Amount receivable written off Not Applicable 60.00 0.00 0.00
96 One 97 Communications Limited One97 Benin SA Step down Subsidiary Any other transaction Loss allowance for Amount receivable None 0.00 (60.00) 0.00
97 One 97 Communications Limited One Nine Seven Digital Solutions Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable Not Applicable (19.00) 0.00 (19.00)
98 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Amount payable None 0.00 19.00 2.00
99 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount payable None 0.00 19.00 29.00
100 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Amount payable None 0.00 1.00 0.00
101 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Amount payable None 0.00 0.00 0.00
102 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Amount payable None 0.00 49.00 73.00
103 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Any other transaction Amount payable None 0.00 4.00 1.00
104 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Amount payable None 0.00 23.00 1.00
105 One 97 Communications Limited Admirable Software Limited Subsidiary Any other transaction Amount payable None 0.00 0.00 0.00
106 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Any other transaction Amount payable None 0.00 2.00 2.00
107 One 97 Communications Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Any other transaction Amount payable None 0.00 11,743.00 7,837.00
108 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 239.00 0.00 0.00
109 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 1,000.00 Approved 111.00 0.00 0.00
110 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 4,000.00 Approved 3,022.00 0.00 0.00
111 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 1,800.00 Approved 377.00 0.00 0.00
112 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 179.00 0.00 0.00
113 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
114 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 511.00 Approved 511.00 0.00 0.00
115 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (53.00) Approved (53.00) 0.00 0.00
116 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 2.00 Approved 2.00 0.00 0.00
117 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 203.00 Approved 203.00 0.00 0.00
118 One 97 Communications Limited Paytm Insuretech Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 2.00 Approved 2.00 0.00 0.00
119 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (40.00) Approved (40.00) 0.00 0.00
120 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 77.00 Approved 77.00 0.00 0.00
121 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 0.00 Approved 0.00 0.00 0.00
122 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (21.00) Approved (21.00) 0.00 0.00
123 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 0.00 Approved 0.00 0.00 0.00
124 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 1.00 Approved 1.00 0.00 0.00
125 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Sale of fixed assets 75.00 Approved 1.00 0.00 0.00
126 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Sale of fixed assets 225.00 Approved 0.00 0.00 0.00
127 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Sale of fixed assets 50.00 Approved 0.00 0.00 0.00
128 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Sale of fixed assets 53.00 Approved 1.00 0.00 0.00
129 One 97 Communications Limited Fincollect Services Private Limited Subsidiary Sale of fixed assets 75.00 Approved 0.00 0.00 0.00
130 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Purchase of fixed assets 100.00 Approved 11.00 0.00 0.00
131 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Purchase of fixed assets 225.00 Approved 10.00 0.00 0.00
132 One 97 Communications Limited Paytm Foundation Subsidiary Any other transaction Contribution for CSR Purpose 1,000.00 Approved 20.00 0.00 0.00
133 One 97 Communications Limited Admirable Software Limited Subsidiary Any other transaction Purchase of stake in Group companies from Related parties 2,348.00 Approved 2,348.00 0.00 0.00
134 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Any other transaction Purchase of stake in Group companies from Related parties 5,513.00 Approved 5,513.00 0.00 0.00
135 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Purchase of stake in Group companies from Related parties 612.00 Approved 612.00 0.00 0.00
136 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Purchase of stake in Group companies from Related parties 157.00 Approved 157.00 0.00 0.00
137 One 97 Communications Limited Vijay Shekhar Sharma Key Managerial Personnel (KMP) Any other transaction Purchase of stake in Group companies from Related parties 188.00 Approved 188.00 0.00 0.00
138 One 97 Communications Limited VSS Holdings Private Limited Entity controlled by Key Managerial Personnel (KMP) Any other transaction Purchase of stake in Group companies from Related parties 174.00 Approved 174.00 0.00 0.00
139 One 97 Communications Limited VSS Investco Private Limited Entity controlled by Key Managerial Personnel (KMP) Any other transaction Purchase of stake in Group companies from Related parties 23.00 Approved 23.00 0.00 0.00
140 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Sale of goods or services Not Applicable 101.00 1.00 1.00
141 Paytm Payments Services Limited NearBuy India Private Limited Fellow Subsidiary Sale of goods or services Not Applicable 20.00 1.00 1.00
142 Paytm Payments Services Limited Paytm Money Limited Fellow Subsidiary Sale of goods or services Not Applicable 34.00 31.00 69.00
143 Paytm Payments Services Limited Paytm Insurance Broking Private Limited Fellow Subsidiary Sale of goods or services Not Applicable 11.00 7.00 20.00
144 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Sale of goods or services Not Applicable 0.00 (2.00) 10.00
145 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount receivable None 0.00 1.00 1,466.00
146 Paytm Payments Services Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Any other transaction Amount receivable None 0.00 0.00 107.00
147 Paytm Payments Services Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Sale of goods or services Not Applicable 130.00 0.00 0.00
148 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Purchase of goods or services Not Applicable 11,217.00 0.00 0.00
149 Paytm Payments Services Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Purchase of goods or services Not Applicable 1,311.00 0.00 1,279.00
150 Paytm Payments Services Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Purchase of goods or services Not Applicable 1.00 0.00 1.00
151 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Purchase of goods or services Not Applicable 0.00 1.00 1.00
152 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Any other transaction Amount receivable from payment gateway None 0.00 0.00 0.00
153 Paytm Payments Services Limited Mobiquest Mobile Technologies Private Limited Fellow Subsidiary Any other transaction Amount receivable None 0.00 0.00 0.00
154 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Amount payable None 0.00 13.00 11.00
155 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Any other transaction Amount payable None 0.00 186.00 232.00
156 Paytm Payments Services Limited NearBuy India Private Limited Fellow Subsidiary Any other transaction Amount payable None 0.00 20.00 17.00
157 Paytm Payments Services Limited Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited) Entity controlled by Key Managerial Personnel (KMP) Any other transaction Amount payable None 0.00 261.00 233.00
158 Paytm Payments Services Limited Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose Not Applicable 46.00 9.00 0.00
159 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Purchase of goods or services Not Applicable 16.00 0.00 4.00
160 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount payable None 0.00 1.00 0.00
161 Paytm Money Limited Directors, Key Managerial Personnel (KMP) & Relatives of KMP Directors, KMP & Relatives of KMP Any other transaction Others Not Applicable 0.00 0.00 0.00
162 Urja Money Private Limited Fincollect Services Private Limited Subsidiary Sale of goods or services Not Applicable 785.00 184.00 162.00
163 One97 USA Inc. Paytm Labs Inc. Subsidiary of Fellow Subsidiary Sale of goods or services Not Applicable 235.00 354.00 151.00
164 One 97 Communications Limited Mountain Trail Foods Private Limited Others Sale of goods or services 4.00 Approved 0.00 0.00 0.00
165 One 97 Communications Limited Elixmir Foods LLP Others Sale of goods or services 1.00 Approved 0.00 0.00 0.00
166 One 97 Communications Limited Nurturing Green Plantation Private Limited Others Any other transaction Amount receivable None 0.00 2.00 2.00
167 Paytm Payments Services Limited Elixmir Foods LLP Others Sale of goods or services Not Applicable 1.00 0.00 0.00
168 Paytm Payments Services Limited G R Industries Others Sale of goods or services Not Applicable 0.00 0.00 0.00
169 Paytm Payments Services Limited Mountain Trail Foods Private Limited Others Sale of goods or services Not Applicable 0.00 0.00 0.00
170 Paytm Payments Services Limited Kenrise Media Private Limited Others Sale of goods or services Not Applicable 0.00 0.00 0.00
171 Paytm Payments Services Limited Nobroker Technologies Solutions Private Limited Others Sale of goods or services Not Applicable 0.00 0.00 0.00
172 Paytm Payments Services Limited Phasorz Technologies Private Limited Others Sale of goods or services Not Applicable 0.00 0.00 0.00
173 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Paytm Financial Services Limited Fellow Subsidiary Purchase of goods or services Not Applicable 21.00 9.00 11.00
174 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Admirable Software Limited Fellow Subsidiary Purchase of goods or services Not Applicable 19.00 9.00 10.00
175 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
176 One 97 Communications Limited Shardul Amarchand Mangaldas & Co. Others Purchase of goods or services 300.00 Approved 49.00 42.00 0.00
177 One 97 Communications Limited Applied Life Private Limited Others Purchase of goods or services 135.00 Approved 7.00 7.00 0.00
178 One 97 Communications Limited Bigtree Entertainment Private Limited Others Purchase of goods or services 5.00 Approved 5.00 0.00 5.00
179 One 97 Communications Limited Yourstory Media Private Limited Others Any other transaction Amount payable None 0.00 2.00 2.00
180 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Investment 2,25,000.00 Approved 2,25,000.00 0.00 0.00
181 One 97 Communications Limited Massive Mobility Private Limited Associate Interest received 8.00 Approved 8.00 0.00 0.00
182 Paytm Payments Services Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 9.00 0.00 6.00
183 Paytm Money Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 2.00 0.00 0.00
184 Mobiquest Mobile Technologies Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
185 Paytm Services Private Limited First Games Technology Private Limited Joint Venture Sale of goods or services Not Applicable 6.00 0.00 7.00
186 Paytm Services Private Limited First Games Technology Private Limited Joint Venture Any other transaction Amount Receivable None 0.00 0.00 10.00
187 Paytm Services Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
188 Fincollect Services Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 1.00 0.00 0.00
189 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 Not Applicable 5.00 28.00 35.00
190 One97 Communications FZ LLC One97 Uganda Limited Subsidiary of Fellow Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties Not Applicable 2.00 5.00 6.00
191 Little Internet Private Limited NearBuy India Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties None 0.00 13.00 0.00
192 Paytm Insurance Broking Private Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Others None 0.00 11.00 0.00
193 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Amount receivable None 0.00 0.00 0.00
194 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Loss allowance for Amount receivable Not Applicable 0.00 0.00 0.00
195 First Games Technology Private Limited Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited) Subsidiary Purchase of goods or services Not Applicable 1,024.00 0.00 0.00
196 First Games Technology Private Limited Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited) Subsidiary Advance None 0.00 943.00 0.00
197 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 None 0.00 (943.00) 0.00
198 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Interest paid Not Applicable 960.00 0.00 0.00
199 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Repayment of Inter corporate loan payable Not Applicable 1,730.00 14,620.00 0.00 Textual Information(6)
200 First Games Technology Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
201 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Seven Technology LLC Associate Interest received Not Applicable 10.00 0.00 0.00
202 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Seven Technology LLC Associate Inter-corporate deposit Not Applicable 903.00 0.00 914.00 Inter-corporate deposit 7.00 120 months Unsecured Business Purpose Textual Information(7)
203 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Singapore Pte Ltd Subsidiary Investment Not Applicable 733.00 0.00 0.00
204 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Company, Saudi Arabia Subsidiary Investment Not Applicable 2,051.00 0.00 0.00
205 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Europe Payments S.A. Subsidiary Investment Not Applicable 1,063.00 0.00 0.00
206 Paytm Insuretech Private Limited Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) Fellow Subsidiary Loan Not Applicable 360.00 0.00 361.00 Loan 10.0 120 months Unsecured Business Purpose Textual Information(8)
207 Paytm Insuretech Private Limited Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) Fellow Subsidiary Interest received Not Applicable 1.00 0.00 0.00
208 Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) VSS Investco Private Limited Entity controlled by Key Managerial Personnel (KMP) Any other transaction Redemption of Optionally Convertible Debentures Not Applicable 322.00 0.00 0.00 Textual Information(9)
209 Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited) VSS Investco Private Limited Entity controlled by Key Managerial Personnel (KMP) Interest paid Not Applicable 12.00 0.00 0.00
Total value of transaction during the reporting period 6,56,765.00



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) Inter-corporate 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 no 4 (b) in the Financial Results of the Company for the quarter and financial year ended March 31, 2026.
Textual Information(4) In addition, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.
Textual Information(5) In addition, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.
Textual Information(6) AGTech Media Holdings Limited has waived the outstanding loan including accrued interest. Hence, closing balance is reported as Nil.
Textual Information(7) Inter-corporate deposit is provided by Paytm Cloud Technologies Limited in the form of Convertible Promissory Notes.
Textual Information(8) Investment in Optionally Convertible Debentures
Textual Information(9) Paytm Intelligence Limited became a Subsidiary of One 97 Communications Limited w.e.f. October 30, 2025. Transactions are disclosed from the date of relationship. Hence, opening balance reported as Nil.


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