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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 26-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
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 26-10-2026   19:51:00
End date and time of board meeting 26-10-2026   22:15:00
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 26-10-2026
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_V6.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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,19,900.00 2,26,800.00
Other income 13,300.00 26,700.00
Total income 1,33,200.00 2,53,500.00
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 25,600.00 51,300.00
(e) Finance costs 600.00 1,100.00
(f) Depreciation, depletion and amortisation expense 1,700.00 3,000.00
(f) Other Expenses
1 Payment processing charges 3,500.00 6,800.00
2 Marketing and promotional expenses 16,100.00 30,100.00
3 Software, cloud and data centre expenses 9,400.00 16,200.00
4 Other expenses 57,200.00 1,05,600.00
Total other expenses 86,200.00 1,58,700.00
Total expenses 1,14,100.00 2,14,100.00
3 Total profit before exceptional items and tax 19,100.00 39,400.00
4 Exceptional items (400.00) (400.00)
5 Total profit before tax 18,700.00 39,000.00
6 Tax expense
7 Current tax 1,800.00 3,600.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 1,800.00 3,600.00
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 16,900.00 35,400.00
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 16,900.00 35,400.00
17 Other comprehensive income net of taxes 100.00 100.00
18 Total Comprehensive Income for the period 17,000.00 35,500.00
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 2.64 5.52
Diluted earnings (loss) per share from continuing operations 2.61 5.46
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 2.64 5.52
Diluted earnings (loss) per share from continuing and discontinued operations 2.61 5.46
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 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 October 26, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 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. 3. Exceptional items comprises of: a. September 30, 2026: During the quarter and six-month period ended September 30, 2026, the Company has written-off obsolete capital work-in-progress amounting to INR 4 crores. b. March 31, 2026: 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 respectively and an impairment provision of INR 12 crores of optionally convertible debentures. Additionally, Company received interest amounting to INR 21 crores as part of settlement of loan given to JV in an earlier period. c. September 30, 2025: i. During the quarter and six-month period ended September 30, 2025, the Company has recorded an impairment loss against the investment and loan given to the JV of INR 205 crores and INR 190 crores respectively. ii. During the six-month period ended September 30, 2025, the Company recognized impairment of investments in subsidiaries amounting to INR 26 crores, impairment provision of investments in associates amounting to INR 5 crores and an impairment provision of INR 12 crores of optionally convertible debentures. 4. During the 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. During the year ended March 31, 2026, Reserve Bank of India (“RBI”) compounded matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited and matters having aggregate value of approximately INR 33 crores for the Company. Further, based on the application and the additional steps taken by the Company and its subsidiaries, RBI had observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. 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. 5. 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 proposed Amount Utilised Amount Un-Utilised in Offer Document up to as on September 30, 2026 September 30, 2026 1Growing 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 761 ii) Expanding our merchant base and deepening our partnership with our merchants 4,300 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 5.5 b) Commerce and cloud services 2000 60.0 1,486 c) Financial Services 448.5 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 514 1,486 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,633 1,486 Net IPO proceeds which were un-utilised as at September 30, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. # During the quarter ended September 30, 2026, the Company pursuant to the approval of Board of Directors and Shareholder’s approval through Special Resolution changed the purpose of utilization of residual IPO Proceeds of Object 2 as below: INR 1,686 crores outstanding unutilized as at July 1, 2026 – The mentioned amount of INR 1,686 crores can be utilized under Object 1 and / or Object 2 (Fully Fungible) without any sub limit for any category by March 31, 2029. 6. 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 April 25, 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. 7. 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, with effect from 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. Consequent to the aforesaid transfer, results for the quarter and half year ended September 30, 2026 are not comparable with the quarter and half year ended September 30, 2025 and the transfer does not have any financial impact on the quarter and half year ended September 30, 2026. 8. On April 28, 2025, Company’s Joint Venture (JV), First Games Technology Private Limited, received a show cause notice (SCN) from the Directorate General of GST Intelligence, New Delhi. The SCN proposed a GST liability of INR 5,712 crores plus penalty under Sections 74(1), 122(1) and 125 of the CGST Act, 2017 for April 2018 to March 2023. The SCN’s basis was that GST should be levied @28% on the total entry amount instead of @18% on the platform fee. The JV’s writ petition challenging the SCN led the Hon’ble Supreme Court to stay the proceedings on May 23, 2025. On May 27, 2026, however, the Court upheld the 28% levy on online gaming companies and directed adjudication under Rule 31B of the GST Rules, 2017. Subsequent to the reporting period, on October 12, 2026, the JV received a demand order from the Additional Commissioner of CGST, Noida, under Section 74(9) of the CGST Act, 2017, which reduced the tax liability to INR 704 crores for April 2018 to March 2023, along with an equal penalty and applicable interest. JV is evaluating the appropriate course forward in accordance with relevant statutory provisions. The Company’s exposure is limited to its equity investment in the JV, the carrying value for which, is already nil. Accordingly, there is no financial impact on the Company, and no adjustments are required in its financial results. JV had discontinued its online real money gaming business with effect from August 25, 2025, following regulatory changes, and accordingly, the Company, during the quarter ended September 30, 2025, had fully impaired its equity and loan investment amounting to INR 205 crores and INR 179 crores respectively in the JV. During the quarter ended June 30, 2026, the said loan along with unpaid interest amounting to INR 197 crores was converted into 19,67,70,855 equity shares of INR 10 each, at par, of the JV. This conversion has no financial impact on 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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 5,400.00
Capital work-in-progress 100.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 29,900.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 3,600.00
Non-current financial assets
Non-current investments 3,66,000.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other investments 1,47,800.00
2 Other financial assets 2,500.00
Total of other non-current financial assets 1,50,300.00
Total non-current financial assets 5,16,300.00
Deferred tax assets (net)
Other non-current assets
1 Tax assets 54,300.00
2 Other non-current assets 1,000.00
Total of other non-current assets 55,300.00
Total non-current assets 6,10,600.00
2 Current assets
Inventories 0.00
Current financial asset
Current investments 3,34,700.00
Trade receivables, current 86,900.00
Cash and cash equivalents 2,11,700.00
Bank balance other than cash and cash equivalents 90,400.00
Loans, current 91,200.00
Other current financial assets
Total of other current financial assets 56,200.00
Total current financial assets 8,71,100.00
Current tax assets (net)
Other current assets
1 Other current assets 23,400.00
Total of other current assets 23,400.00
Total current assets 8,94,500.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 15,05,100.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,400.00
Other equity 13,50,300.00
Total equity attributable to owners of parent 13,56,700.00
Non controlling interest
Total equity 13,56,700.00
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 21,100.00
Total of other non-current financial liabilities 21,100.00
Total non-current financial liabilities 21,100.00
Provisions, non-current 5,100.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Contract liabilities 2,500.00
Total of other non-current liabilities 2,500.00
Total non-current liabilities 28,700.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,900.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 32,200.00
Total Trade payable 34,100.00
Other current financial liabilities
1 Lease liabilities 4,200.00
2 Other financial liabilities 58,200.00
Total of other current financial liabilities 62,400.00
Total current financial liabilities 96,500.00
Other current liabilities 17,500.00
1 Contract liabilities 6,100.00
2 Other current liabilities 11,400.00
Total of other current liabilities 17,500.00
Provisions, current 5,700.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,19,700.00
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 1,48,400.00
Total equity and liabilites 15,05,100.00
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 296 and intangible assets INR 3. 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 3660 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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 100.00 100.00
Total Amount of items that will not be reclassified to profit and loss 100.00 100.00
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 100.00 100.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 39,000.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,000.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (18,100.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 31,800.00
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 (7,400.00)
Adjustments for other bank balances (700.00)
Adjustments for increase (decrease) in trade payables, current (18,000.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (5,700.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,000.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2,100.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (12,800.00)
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 23,800.00
Adjustments for share-based payments 5,000.00
Adjustments for fair value losses (gains) (1,300.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 19,100.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (30,000.00)
Net cash flows from (used in) operations 9,000.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,300.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,700.00
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 100.00
Purchase of property, plant and equipment 3,100.00
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 97,700.00
Cash advances and loans made to other parties 1,04,400.00
Cash receipts from repayment of advances and loans made to other parties 55,600.00
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 22,500.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 45,600.00
Net cash flows from (used in) investing activities (75,700.00)
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 1,100.00
Dividends paid 0.00
Interest paid 1,000.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4,500.00
Net cash flows from (used in) financing activities 2,500.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (66,500.00)
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 (66,500.00)
Cash and cash equivalents cash flow statement at beginning of period 2,78,200.00
Cash and cash equivalents cash flow statement at end of period 2,11,700.00





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 30-09-2026
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 We wish to inform that there has been no deviation or variation in the utilization of proceeds from the Initial Public Offering (IPO) as compared to the objects stated in the Prospectus dated November 11, 2021. Please note that we have selected Yes under the applicability of the Statement of Deviation or Variation in the General Information Sheet solely to facilitate the mandatory submission of the report as required under Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The enclosed statement explicitly records the deviation as Nil for your reference and records.
Comments of the Audit Committee after review
Comments of the auditors, if any none
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
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. NA 4,30,000.00 0.00 4,30,000.00 0.00 No change. Note: While there is no change in the utilisation earmarked towards this Object as stated in the Prospectus, the amounts earmarked towards the Object at S. No. 2 below may additionally be utilised towards the purposes covered under this Object, as detailed in Object 2 provided in Row 30 under Column K in SOD sheet.
2 Investing in new business initiatives, acquisitions and strategic partnerships NA 2,00,000.00 0.00 51,400.00 0.00 Pursuant to the shareholders' resolution passed at the 26th Annual General Meeting of the Company held on September 15, 2026, the Company proposes to deploy Rs.1,686 Crores across the following purposes, collectively, without prescribing a fixed subobject- level allocation: -Continued deployment under the original Object 2 scope i.e. Investing in new business initiatives, acquisitions and strategic partnerships i. Investments in new business initiatives: a. Payment Services b. Commerce and cloud services c. Financial Services ii. Investments in acquisitions and strategic partnerships -Deployment under Original Object 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 ii. Expanding our merchant base and deepening our partnership with our merchants iii. Strengthening and expanding our technology powered payments platform Note: The above mentioned balance amount of INR 1686 Crore can be utilized under Object 1 and / or Object 2 (Fully Fungible) without any sub limit for any category by 31st March 2029.
3 General corporate purposes NA 1,81,900.00 0.00 1,81,900.00 0.00 No change. Note: During the quarter ended June 30, 2023, unutilised IPO issue expenses of INR 6 crores has been transferred to net IPO proceeds, thereby increasing it from INR 8,113 crores to INR 8,119 crores and earmarked for general corporate purposes in accordance with the Objects of the Offer, which was duly noted by the Audit Committee and the Board, at their respective meetings held on July 21, 2023


Signatory Details

Name of signatory Sunil Kumar Banal
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 26-10-2026




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 20,100.00 Approved 6,095.00 2,065.00 2,572.00
2 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Sale of goods or services 3,000.00 Approved 1,068.00 205.00 1,070.00
3 One 97 Communications Limited PT Duta Teknologi Kreatif Associate Sale of goods or services 1,600.00 Approved 1,038.00 0.00 1,039.00
4 One 97 Communications Limited Paytm Money Limited Subsidiary Sale of goods or services 5,245.00 Approved 861.00 547.00 449.00
5 One 97 Communications Limited Urja Money Private Limited Subsidiary Sale of goods or services 800.00 Approved 290.00 404.00 290.00
6 One 97 Communications Limited Paytm Labs Inc. Step down Subsidiary Sale of goods or services 2,000.00 Approved 144.00 68.00 80.00
7 One 97 Communications Limited One97 Communications Tanzania Private Limited Step down Subsidiary Sale of goods or services 551.00 Approved 123.00 316.00 342.00
8 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Sale of goods or services 500.00 Approved 8.00 108.00 102.00
9 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Sale of goods or services 350.00 Approved 81.00 32.00 38.00
10 One 97 Communications Limited One97 Communications Malaysia Sdn. Bhd. Step down Subsidiary Sale of goods or services 450.00 Approved 0.00 157.00 159.00
11 One 97 Communications Limited Paytm Services Private Limited Subsidiary Sale of goods or services 550.00 Approved 102.00 239.00 195.00
12 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Sale of goods or services 100.00 Approved 44.00 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 0.00 87.00 0.00
14 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Sale of goods or services 720.00 Approved 53.00 21.00 26.00
15 One 97 Communications Limited Paytm Europe Payments S.A. Step down Subsidiary Sale of goods or services 400.00 Approved 30.00 0.00 30.00
16 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Sale of goods or services 519.00 Approved 4.00 2.00 5.00
17 One 97 Communications Limited Foster Payment Networks Private Limited Subsidiary Sale of goods or services 300.00 Approved 4.00 0.00 16.00
18 One 97 Communications Limited Paytm Arab Payments LLC Step down Subsidiary Sale of goods or services 200.00 Approved 0.00 0.00 0.00
19 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 9,000.00 Approved 2,925.00 292.00 4.00
20 One 97 Communications Limited Paytm Services Private Limited Subsidiary Purchase of goods or services 40,000.00 Approved 21,852.00 4.00 4.00
21 One 97 Communications Limited Fincollect Services Private Limited Subsidiary Purchase of goods or services 20,000.00 Approved 8,684.00 2,523.00 2,355.00
22 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Purchase of goods or services 1,06,650.00 Approved 44,021.00 24,064.00 7,587.00
23 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Purchase of goods or services 1,100.00 Approved 256.00 99.00 120.00
24 One 97 Communications Limited Paytm Money Limited Subsidiary Purchase of goods or services 1,600.00 Approved 292.00 152.00 444.00
25 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 203.00 32.00 105.00
26 One 97 Communications Limited Paytm Insuretech Private Limited Subsidiary Purchase of goods or services 50.00 Approved 27.00 3.00 5.00
27 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Purchase of goods or services 5,000.00 Approved 2,059.00 1,064.00 2,013.00
28 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 32.00 140.00 68.00
29 One 97 Communications Limited Admirable Software Limited Subsidiary Purchase of goods or services 1,050.00 Approved 11.00 0.00 5.00
30 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Purchase of goods or services 200.00 Approved 13.00 0.00 7.00
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 450.00 Approved 45.00 0.00 25.00
32 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 9,150.00 Approved 2,425.00 1,025.00 2,082.00
33 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 600.00 Approved 191.00 0.00 70.00
34 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 692.00 Approved 247.00 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 176.00 71.00 105.00
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 47.00 0.00 93.00
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 59.00 0.00 33.00
38 One 97 Communications Limited Mobiquest Mobile Technologies Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 50.00 Approved 4.00 5.00 10.00
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 250.00 Approved 80.00 134.00 95.00
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 1.00 17.00 5.00
41 One 97 Communications Limited Foster Payment Networks Private Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 580.00 Approved 1.00 0.00 0.00
42 One 97 Communications Limited Paytm Assure Tech Limited Subsidiary Any other transaction Reimbursement of expenses incurred on behalf of related parties 555.00 Approved 1.00 0.00 1.00
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 50.00 99.00 50.00
44 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Interest received 500.00 Approved 8.00 0.00 0.00
45 One 97 Communications Limited Paytm Money Limited Subsidiary Interest received 5,000.00 Approved 3,069.00 0.00 0.00
46 One 97 Communications Limited Little Internet Private Limited Subsidiary Interest received 15.00 Approved 2.00 0.00 0.00
47 One 97 Communications Limited Paytm Money Limited Subsidiary Inter-corporate deposit 1,80,000.00 Approved 1,04,400.00 42,400.00 91,200.00 Inter-corporate deposit 8.6500 36 months Unsecured Business Purpose Textual Information(1)
48 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Repayment of Inter Corporate Loan by Related Party Not Applicable 58,512.00 0.00 0.00
49 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Inter-corporate deposit Not Applicable 0.00 16,879.00 0.00 Textual Information(2)
50 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Loss Allowance on Inter corporate loan Not Applicable 0.00 (16,879.00) 0.00
51 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Conversion of Inter corporate loan into Equity shares by Related Party Not Applicable 19,677.00 0.00 0.00
52 One 97 Communications Limited Little Internet Private Limited Subsidiary Inter-corporate deposit Not Applicable 0.00 797.00 0.00
53 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Loss Allowance on Inter corporate loan Not Applicable 0.00 (797.00) 0.00
54 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Conversion of Inter corporate loan into Equity shares by Related Party Not Applicable 1,215.00 0.00 0.00
55 One 97 Communications Limited Eatgood Technologies Private Limited Associate Interest received 120.00 Approved 43.00 0.00 0.00
56 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Interest received 16.00 Approved 5.00 0.00 0.00
57 One 97 Communications Limited Massive Mobility Private Limited Associate Interest received 30.00 Approved 15.00 0.00 0.00
58 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Loan Not Applicable 0.00 1,405.00 1,405.00
59 One 97 Communications Limited Eatgood Technologies Private Limited Associate Loan Not Applicable 0.00 868.00 906.00
60 One 97 Communications Limited Little Internet Private Limited Subsidiary Loan Not Applicable 0.00 200.00 0.00
61 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Conversion of Optionally Convertible Debentures into Equity shares by Related Party Not Applicable 260.00 0.00 0.00
62 One 97 Communications Limited Massive Mobility Private Limited Associate Loan Not Applicable 0.00 288.00 300.00
63 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Pass through Collection -Subsidiary (Pursuant to BTA) 5,510.00 Approved 5,510.00 365.00 841.00 Textual Information(3)
64 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Pass through Payment - Subsidiary (Pursuant to BTA) 9,606.00 Approved 9,606.00 12,347.00 5,098.00 Textual Information(4)
65 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Expenses incurred for Subsidiary pursuant to BTA obligations. 1,022.00 Approved 1,022.00 5,206.00 4,891.00
66 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable from payment gateway Not Applicable 0.00 31,302.00 41,202.00
67 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable for sale of business Not Applicable 5,676.00 5,490.00 0.00
68 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction Amount receivable Not Applicable 0.00 1,540.00 388.00
69 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Amount receivable Not Applicable 0.00 588.00 411.00
70 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount receivable Not Applicable 0.00 2,893.00 2,270.00
71 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction Amount receivable Not Applicable 0.00 0.00 146.00
72 One 97 Communications Limited One Nine Seven Digital Solutions Limited Step down Subsidiary Any other transaction Amount receivable Not Applicable 0.00 19.00 20.00
73 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 Not Applicable 0.00 1.00 0.00
74 One 97 Communications Limited Eatgood Technologies Private Limited Associate Any other transaction Amount receivable Not Applicable 0.00 0.00 0.00
75 One 97 Communications Limited Fincollect Services Private Limited Subsidiary Any other transaction Amount receivable Not Applicable 0.00 4.00 4.00
76 One 97 Communications Limited Little Internet Private Limited Subsidiary Any other transaction Amount receivable Not Applicable 0.00 0.00 0.00
77 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Amount receivable Not Applicable 0.00 3,026.00 3,026.00
78 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Loss allowance for Amount receivable Not Applicable 0.00 (3,026.00) (3,026.00)
79 One 97 Communications Limited One Nine Seven Digital Solutions Limited Step down Subsidiary Any other transaction Loss allowance for Amount receivable Not Applicable 0.00 (19.00) (20.00)
80 One 97 Communications Limited Paytm Payments Bank Limited Associate Any other transaction Amount payable Not Applicable 0.00 16.00 16.00
81 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction Amount payable Not Applicable 0.00 17.00 0.00
82 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 2.00 0.00
83 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 29.00 520.00
84 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction Amount payable Not Applicable 0.00 1.00 0.00
85 One 97 Communications Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Subsidiary Any other transaction Amount payable Not Applicable 0.00 0.00 0.00
86 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 73.00 30.00
87 One 97 Communications Limited Infinity Transoft Solution Private Limited Associate Any other transaction Amount payable Not Applicable 0.00 1.00 0.00
88 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Any other transaction Amount payable Not Applicable 0.00 1.00 0.00
89 One 97 Communications Limited Admirable Software Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 0.00 1.00
90 One 97 Communications Limited Paytm Financial Services Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 0.00 2.00
91 One 97 Communications Limited NearBuy India Private Limited Step down Subsidiary Any other transaction Amount payable Not Applicable 0.00 2.00 2.00
92 One 97 Communications Limited Paytm Insuretech Private Limited Subsidiary Any other transaction Amount payable Not Applicable 0.00 0.00 3.00
93 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 Not Applicable 0.00 7,837.00 4,107.00
94 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 1,415.00 Approved 51.00 0.00 0.00
95 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 600.00 Approved 288.00 0.00 0.00
96 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 3,147.00 0.00 0.00
97 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Recovery of ESOP Cost from Subsidiary under Recharge arrangement 1,800.00 Approved 76.00 0.00 0.00
98 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 197.00 0.00 0.00
99 One 97 Communications Limited One97 Communications FZ-LLC Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 302.00 Approved 302.00 0.00 0.00
100 One 97 Communications Limited One97 Communications Singapore Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 399.00 Approved 399.00 0.00 0.00
101 One 97 Communications Limited Paytm Insuretech Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 1.00 Approved 1.00 0.00 0.00
102 One 97 Communications Limited Paytm Services Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 48.00 Approved 48.00 0.00 0.00
103 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 130.00 Approved 130.00 0.00 0.00
104 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
105 One 97 Communications Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Subsidiary Any other transaction ESOPs granted to employees of Subsidiaries and Associates 98.00 Approved 98.00 0.00 0.00
106 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (2.00) Approved (2.00) 0.00 0.00
107 One 97 Communications Limited Paytm Money Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (12.00) Approved (12.00) 0.00 0.00
108 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 (5.00) Approved (5.00) 0.00 0.00
109 One 97 Communications Limited Urja Money Private Limited Subsidiary Any other transaction Reversal of Unvested ESOPs cost on separation (8.00) Approved (8.00) 0.00 0.00
110 One 97 Communications Limited Paytm Payments Services Limited Subsidiary Sale of fixed assets 300.00 Approved 223.00 0.00 0.00
111 One 97 Communications Limited Paytm Insurance Broking Private Limited Subsidiary Sale of fixed assets 150.00 Approved 6.00 0.00 0.00
112 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Sale of fixed assets 25.00 Approved 0.00 0.00 0.00
113 One 97 Communications Limited First Games Technology Private Limited Joint Venture of Subsidiary Purchase of fixed assets 25.00 Approved 2.00 0.00 0.00
114 One 97 Communications Limited Paytm Money Limited Subsidiary Investment 10,000.00 Approved 10,000.00 0.00 0.00
115 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Sale of goods or services Not Applicable 141.00 1.00 0.00
116 Paytm Payments Services Limited NearBuy India Private Limited Subsidiary of Fellow Subsidiary Sale of goods or services Not Applicable 18.00 1.00 1.00
117 Paytm Payments Services Limited Paytm Money Limited Fellow Subsidiary Sale of goods or services Not Applicable 32.00 69.00 12.00
118 Paytm Payments Services Limited Paytm Insurance Broking Private Limited Fellow Subsidiary Sale of goods or services Not Applicable 26.00 20.00 32.00
119 Paytm Payments Services Limited Infinity Transoft Solution Private Limited Associate of the Holding company Sale of goods or services Not Applicable 0.00 0.00 0.00
120 Paytm Payments Services Limited Massive Mobility Private Limited Associate of the Holding company Sale of goods or services Not Applicable 0.00 0.00 0.00
121 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 157.00 0.00 0.00
122 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Purchase of goods or services Not Applicable 18,821.00 0.00 209.00
123 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 3.00 1.00 4.00
124 Paytm Payments Services Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Purchase of fixed assets Not Applicable 4.00 0.00 0.00
125 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Any other transaction Amount receivable from payment gateway Not Applicable 0.00 0.00 0.00
126 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Amount receivable Not Applicable 0.00 10.00 0.00
127 Paytm Payments Services Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount receivable Not Applicable 0.00 1,466.00 856.00
128 Paytm Payments Services Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Any other transaction Amount receivable Not Applicable 0.00 107.00 0.00
129 Paytm Payments Services Limited Mobiquest Mobile Technologies Private Limited Fellow Subsidiary Any other transaction Amount receivable Not Applicable 0.00 0.00 0.00
130 Paytm Payments Services Limited OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Fellow Subsidiary Any other transaction Amount receivable Not Applicable 0.00 0.00 25.00
131 Paytm Payments Services Limited Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Fellow Subsidiary Any other transaction Amount payable Not Applicable 0.00 1,279.00 4.00
132 Paytm Payments Services Limited Paytm Payments Bank Limited Associate of the Holding company Any other transaction Amount payable Not Applicable 0.00 1.00 1.00
133 Paytm Payments Services Limited First Games Technology Private Limited Joint Venture of Fellow subsidiary Any other transaction Amount payable Not Applicable 0.00 11.00 10.00
134 Paytm Payments Services Limited Eatgood Technologies Private Limited Associate of the Holding company Any other transaction Amount payable Not Applicable 0.00 232.00 267.00
135 Paytm Payments Services Limited NearBuy India Private Limited Subsidiary of Fellow Subsidiary Any other transaction Amount payable Not Applicable 0.00 17.00 9.00
136 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 Not Applicable 0.00 233.00 235.00
137 Paytm Payments Services Limited Paytm Foundation Fellow Subsidiary Advance Not Applicable 0.00 0.00 19.00
138 Paytm Payments Services Limited Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose Not Applicable 72.00 0.00 0.00
139 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose Not Applicable 17.00 0.00 0.00
140 Paytm Insurance Broking Private Limited Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose Not Applicable 7.00 0.00 0.00
141 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Paytm Foundation Fellow Subsidiary Any other transaction Contribution for CSR Purpose Not Applicable 8.00 0.00 0.00
142 Paytm Money Limited Directors, Key Managerial Personnel (KMP) & their Relatives Director and Key Managerial Personnel Sale of goods or services Not Applicable 1.00 0.00 0.00
143 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Purchase of goods or services Not Applicable 17.00 4.00 2.00
144 Paytm Money Limited Directors, Key Managerial Personnel (KMP) & their Relatives Director and Key Managerial Personnel Any other transaction Amount receivable from Director and KMP of Subsidiary Not Applicable 0.00 0.00 10.00
145 Paytm Money Limited Paytm Services Private Limited Fellow Subsidiary Any other transaction Amount payable Not Applicable 0.00 0.00 0.00
146 Urja Money Private Limited Fincollect Services Private Limited Fellow Subsidiary Sale of goods or services Not Applicable 839.00 162.00 168.00
147 One97 USA Inc. Paytm Labs Inc. Subsidiary of Fellow Subsidiary Sale of goods or services Not Applicable 416.00 151.00 366.00
148 One 97 Communications Limited Nurturing Green Plantation Private Limited Others Any other transaction Amount receivable Not Applicable 0.00 2.00 0.00
149 Paytm Payments Services Limited Bigtree Entertainment Private Limited Others Sale of goods or services Not Applicable 210.00 0.00 0.00
150 Paytm Payments Services Limited Elixmir Foods LLP Others Sale of goods or services Not Applicable 2.00 0.00 0.00
151 Paytm Payments Services Limited G R Industries Others Sale of goods or services Not Applicable 0.00 0.00 0.00
152 Paytm Payments Services Limited Nurturing Green Plantation Private Limited Others Sale of goods or services Not Applicable 0.00 0.00 0.00
153 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 10.00 11.00 0.00
154 OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited) Admirable Software Limited Fellow Subsidiary Purchase of goods or services Not Applicable 14.00 10.00 0.00
155 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
156 One 97 Communications Limited Applied Life Private Limited Others Purchase of goods or services 135.00 Approved 7.00 0.00 0.00
157 One 97 Communications Limited Bigtree Entertainment Private Limited Others Purchase of goods or services 5.00 Approved 4.00 5.00 8.00
158 One 97 Communications Limited Yourstory Media Private Limited Others Any other transaction Amount payable Not Applicable 0.00 2.00 2.00
159 Paytm Payments Services Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 14.00 6.00 23.00
160 Paytm Money Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 1.00 0.00 2.00
161 Mobiquest Mobile Technologies Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
162 Paytm Services Private Limited First Games Technology Private Limited Joint Venture Sale of goods or services Not Applicable 8.00 7.00 1.00
163 Paytm Services Private Limited First Games Technology Private Limited Joint Venture Any other transaction Amount receivable Not Applicable 0.00 10.00 0.00
164 Paytm Services Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
165 Fincollect Services Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 1.00 0.00 0.00
166 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 11.00 35.00 46.00
167 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 7.00 6.00 14.00
168 Little Internet Private Limited NearBuy India Private Limited Subsidiary Interest paid Not Applicable 1.00 0.00 0.00
169 Little Internet Private Limited NearBuy India Private Limited Subsidiary Any other transaction Inter corporate loan taken Not Applicable 50.00 0.00 51.00 Loan 10.0 36 months Textual Information(5)
170 Paytm Insurance Broking Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 0.00 0.00 0.00
171 First Games Technology Private Limited Applied Life Private Limited Others Purchase of goods or services Not Applicable 1.00 0.00 0.00
172 First Games Technology Private Limited AGTech Media Holdings Limited Related party that exercise joint control over the company Any other transaction Amount receivable Not Applicable 0.00 0.00 0.00
173 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
174 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) PT Duta Teknologi Kreatif Associate Sale of goods or services Not Applicable 196.00 0.00 210.00
175 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Seven Technology LLC Associate Interest received Not Applicable 33.00 0.00 0.00
176 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Seven Technology LLC Associate Inter-corporate deposit Not Applicable 0.00 914.00 947.00
177 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) PT Paytm Indonesia Teknologi Subsidiary Investment Not Applicable 789.00 0.00 0.00
178 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Europe Payments S.A. Subsidiary Investment Not Applicable 10,034.00 0.00 0.00
179 Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited) Paytm Singapore Pte. Ltd. Subsidiary Investment Not Applicable 753.00 0.00 0.00
180 Paytm Singapore Pte. Ltd. PT Paytm Indonesia Teknologi Fellow Subsidiary Investment Not Applicable 8.00 0.00 0.00
181 Paytm Singapore Pte. Ltd. PT Duta Teknologi Kreatif Associate Investment Not Applicable 896.00 0.00 0.00
182 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 0.00 361.00 379.00
183 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 18.00 0.00 0.00
Total value of transaction during the reporting period 3,51,255.00



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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) In addition to the above, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.
Textual Information(4) In addition to the above, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.
Textual Information(5) Unsecured, Business Purpose


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