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97 COMMUNICATIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-062026-04-28INRCroresQuarterlyFourth quarterSingle segmentRefer segment note2026-05-0618:37:002026-05-0620:04:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-10-15https://ir.paytm.com/policies-and-guidelinestrue1true2026-01-012026-03-31AuditedStandalone100500000001300000000113500000000002470000000400000001300000007730000000103700000009800000002100000001190000000000011900000000000119000000020000000121000000064000000011.861.83001.861.831.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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 4.Exceptional items comprises of: <BR> <BR> a. March 31, 2025: <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> b. March 31, 2026: <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 6.Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: <BR> <BR> (Amount in INR crores) <BR> <BR> S. No. Objects of the issue Amount as Amount Utilized Amount Un-utilized <BR> proposed in up to as on <BR> Offer Document March 31, 2026 March 31, 2026 <BR> <BR> <BR> <BR> 1 Growing and strengthening our Paytm <BR> ecosystem, including through acquisition <BR> and retention of consumers and merchants <BR> and providing them with greater access to <BR> technology and financial services <BR> <BR> i) Marketing and promotional expenses 4,300 761 - <BR> ii) Expanding our merchant base and <BR> deepening our partnership with our merchants 1,722 <BR> iii) Strengthening and expanding our technology <BR> powered payments platform 1,817 <BR> <BR> <BR> Total (A) 4,300 4,300 - <BR> <BR> <BR> 2 Investing in new business initiatives, <BR> acquisitions and strategic partnerships <BR> <BR> i) Investments in new business initiatives <BR> a) Payment Services 2,000 0.50 1,986 <BR> b) Commerce and cloud services - <BR> c) Financial Services 13.50 <BR> ii) Investments in acquisitions and strategic <BR> partnerships - <BR> <BR> Total (B) 2,000 14 1,986 <BR> <BR> <BR> 3 General corporate purposes 1,819 1,819 - <BR> <BR> Total (C) 1,819 1,819 - <BR> <BR> Total (A+B+C) 8,119 6,133 1,986 <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 10. During the year ended March 31, 2026, Depreciation includes INR 24 crores impairment charge. <BR> <BR> 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. <BR> 2025-04-012026-03-31AuditedStandalone5825000000066900000006494000000000015810000000170000000404000000040090000000601100000004830000000-416000000067000000000006700000000000670000000-3000000064000000064000000011304900000001.051.03001.051.03Payment processing charges320000000Marketing and promotional expenses1460000000Software, cloud and data centre expenses860000000Other expenses5090000000Payment processing charges11470000000Marketing and promotional expenses4970000000Software, cloud and data centre expenses4480000000Other expenses1917000000026000000060000000002160000000100000000360000000355000000000028170000000636700000005730000000722500000000136100000006950000000278200000001110000000043400000005550000000693700000005500000000748700000000014712000000064000000013049000000013113000000013113000000000001300000000130000000061000000026000000021700000000170000000504000000052100000005610000000108200000002310000000690000000138200000000015990000000147120000000Note 1. Other intangible assets consist of <BR> - Right of use assets INR 212 and intangible assets INR 4 <BR> <BR> Note 2. Investments accounted for using equity method consists of - <BR> Investment in Associates INR 36 <BR> <BR> Note 3. Non-current Investments consists of - <BR> Investment in Subsidiaries INR 3550 <BR> <BR> Note 4. Deferred tax assets and deferred tax liabilities are not netted off.Other investments27910000000Other financial assets260000000Tax assets5560000000Other non-current assets170000000Other financial assets5550000000Other current assets5500000000Lease Liabilities1300000000Contract liabilities210000000Other non-current liabilities50000000Lease Liabilities320000000Other financial liabilities5290000000Contract Liabilities940000000Other current Liabilities1370000000The 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.1500000000-20800000000-182000000000-9080000000-407000000022900000000-1030000000040400000000-2900000000853000000000058900000001230000000-4100000000-7000000008580000000080000000750000000000-30000000078000000010320000000000000070000000308000000000000000000351000000045400000000118500000008440000000000598000000004006000000080500000000000002000000000036000000001400000000180000000-3000000008530000000085300000001929000000027820000000Re-measurement gain/ (loss) on defined benefit plans20000000Changes in fair value of equity instruments at FVTOCI020000000Re-measurement gain/ (loss) on defined benefit plans-10000000Changes in fair value of equity instruments at FVTOCI-20000000-30000000000020000000-30000000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiarySale of goods or services2230000000Approved38160000051100000206500000One 97 Communications Limited******One97 Communications FZ-LLC******SubsidiarySale of goods or services300000000Approved662000005930000020500000One 97 Communications Limited******Paytm Money Limited******SubsidiarySale of goods or services524500000Approved1050000001310000054700000One 97 Communications Limited******Urja Money Private Limited******SubsidiarySale of goods or services55000000Approved305000002080000040400000One 97 Communications Limited******Paytm Labs Inc.******Step down SubsidiarySale of goods or services200000000Approved1750000065000006800000One 97 Communications Limited******Paytm Payments Bank Limited******AssociateSale of goods or services80000000Approved2400000305700000302600000One 97 Communications Limited******One97 Communications Tanzania Private Limited******Step down SubsidiarySale of goods or services55100000Approved252000002480000031600000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiarySale of goods or services50000000Approved8000004690000010800000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiarySale of goods or services35100000Approved940000051000003200000One 97 Communications Limited******One97 Communications Malaysia Sdn. Bdn******Step down SubsidiarySale of goods or services45000000Approved50000001130000015700000One 97 Communications Limited******Paytm Services Private Limited******SubsidiarySale of goods or services55000000Approved106000002590000023900000One 97 Communications Limited******Infinity Transoft Solution Private Limited******AssociateSale of goods or services10000000Approved370000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiarySale of goods or services12200000Approved3200000160000008700000One 97 Communications Limited******Paytm Insurance Broking Private Limited******SubsidiarySale of goods or services40000000Approved420000039000002100000One 97 Communications Limited******Eatgood Technologies Private Limited******AssociateSale of goods or services5000000Approved20000000One 97 Communications Limited******One97 Communications Singapore Private Limited******SubsidiarySale of goods or services51900000Approved0600000200000One 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 services950000000Approved3477000001250000029200000One 97 Communications Limited******Paytm Services Private Limited******SubsidiaryPurchase of goods or services5000000000Approved2281800000100000400000One 97 Communications Limited******Fincollect Services Private Limited******SubsidiaryPurchase of goods or services2000000000Approved895300000271300000252300000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryPurchase of goods or services5259600000Approved276580000002406400000One 97 Communications Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******SubsidiaryPurchase of goods or services1250000000Approved211000000229800000100000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiaryPurchase of goods or services110000000Approved24200000326000009900000One 97 Communications Limited******Paytm Money Limited******SubsidiaryPurchase of goods or services150000000Approved15600000015200000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiaryPurchase of goods or services100000000Approved31600000180000003200000One 97 Communications Limited******Paytm Payments Bank Limited******AssociatePurchase of goods or services50000000Approved041000001600000One 97 Communications Limited******Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited)******SubsidiaryPurchase of goods or services2000000Approved120000000One 97 Communications Limited******One97 Communications FZ-LLC******SubsidiaryPurchase of goods or services40000000Approved1700000-1000001700000One 97 Communications Limited******Paytm Insuretech Private Limited******SubsidiaryPurchase of goods or services5000000Approved1900000800000300000One 97 Communications Limited******One97 Communications Singapore Private Limited******SubsidiaryPurchase of goods or services500000000Approved34200000036300000106400000One 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 services100000000Approved8700000560000014000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties105000000Approved700000000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties155000000Approved1003000008900000102500000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties100000000Approved1630000000One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties69200000Approved1530000000One 97 Communications Limited******Paytm Insurance Broking Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties28200000Approved460000037000007100000One 97 Communications Limited******Paytm Services Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties26600000Approved590000000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties15000000Approved490000000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties35000000Approved30000013700000500000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties105000000Approved105000001080000013400000One 97 Communications Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties32000000Approved150000022000001700000One 97 Communications Limited******Fincollect Services Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related parties700000Approved200000200000400000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryAny other transactionAmount ReceivableNone000One 97 Communications Limited******Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited)******Entity controlled by Key Managerial Personnel (KMP)Any other transactionReimbursement of expenses incurred on behalf of related parties60000000Approved1630000067000009900000One 97 Communications Limited******Paytm Money Limited******SubsidiaryInter-corporate deposit9500000000Approved500000000018400000004240000000Inter-corporate deposit0.086530 monthsUnsecuredBusiness PurposeThe limit approved by Audit Committee for Inter-corporate loan provided to Paytm Money Limited (WOS of the Company) is on rolling basis.One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionRepayment of Inter Corporate Loan by Related PartyNot Applicable274180000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryInterest received150000000Approved10000000One 97 Communications Limited******Paytm Money Limited******SubsidiaryInterest received500000000Approved14200000000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryInterest received1500000Approved000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryInter-corporate depositNone018999000001687900000Inter-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.One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryAny other transactionRepayment of Inter Corporate Loan by Related PartyNot Applicable21200000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryAny other transactionLoss Allowance on Inter corporate loanNone0-1899900000-1687900000Refer Note no 4 (b) in the Financial Results of the Company for the quarter and financial year ended March 31, 2026.One 97 Communications Limited******Little Internet Private Limited******SubsidiaryInter-corporate depositNone07970000079700000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryAny other transactionLoss Allowance on Inter corporate loanNone0-79700000-79700000One 97 Communications Limited******Admirable Software Limited******SubsidiaryInterest received50400000Approved1610000000One 97 Communications Limited******Paytm Financial Services Limited******SubsidiaryInterest received30000000Approved120000000One 97 Communications Limited******Eatgood Technologies Private Limited******AssociateInterest received12000000Approved370000000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryInterest received12000000Approved140000000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryInterest received1000000Approved000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiaryInterest received1600000Approved000One 97 Communications Limited******Admirable Software Limited******SubsidiaryLoanNone05507000000One 97 Communications Limited******Admirable Software Limited******SubsidiaryAny other transactionRepayment of Optionally Convertible Debentures by Related PartyNot Applicable22780000000One 97 Communications Limited******Admirable Software Limited******SubsidiaryAny other transactionConversion of Optionally Convertible Debentures into Equity shares by Related PartyNot Applicable34030000000One 97 Communications Limited******Paytm Financial Services Limited******SubsidiaryLoanNone03007000000One 97 Communications Limited******Paytm Financial Services Limited******SubsidiaryAny other transactionRepayment of Optionally Convertible Debentures by Related PartyNot Applicable26470000000One 97 Communications Limited******Paytm Financial Services Limited******SubsidiaryAny other transactionConversion of Optionally Convertible Debentures into Equity shares by Related PartyNot Applicable3800000000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiaryLoanNone0140500000140500000One 97 Communications Limited******Eatgood Technologies Private Limited******AssociateLoanNone08360000086800000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryLoanNone0424000000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryAny other transactionRepayment of Optionally Convertible Debentures by Related PartyNot Applicable4480000000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryLoanNone02000000020000000One 97 Communications Limited******One Nine Seven Communication Nepal Private Limited******Step down SubsidiaryAny other transactionAmount ReceivableNone01405000000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionAmount receivable from payment gatewayNone032448000003130200000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionSlump Sale under Business Transfer Agreement9746200000Approved974620000000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionPass through Collection -Subsidiary (Pursuant to BTA)6481400000Approved6481400000036500000In addition, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionPass through Payment-Subsidiary (Pursuant to BTA)5558800000Approved555880000001234700000In addition, certain escrow accounts were held during the transition period in connection with the business transfer to Paytm Payments Services Limited.One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionExpenses incurred for Subsidiary pursuant to BTA obligations.520600000Approved5206000000520600000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionAmount receivable for sale of businessNone0526800000549000000One 97 Communications Limited******Paytm Services Private Limited******SubsidiaryAny other transactionAmount receivableNone073500000154000000One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionAmount receivableNone0058800000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionAmount receivableNone0300000289300000One 97 Communications Limited******One Nine Seven Digital Solutions Limited******Step down SubsidiaryAny other transactionAmount receivableNone018000001900000One 97 Communications Limited******Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited)******SubsidiaryAny other transactionAmount receivableNone00100000One 97 Communications Limited******One97 Communications Nigeria Limited******SubsidiaryAny other transactionAmount receivableNone02194000000One 97 Communications Limited******Paytm Payments Bank Limited******AssociateAny other transactionAmount receivableNone050000000One 97 Communications Limited******One97 Benin SA******Step down SubsidiaryAny other transactionAmount receivableNone060000000One 97 Communications Limited******One97 Communications Bangladesh Private Limited******Step down SubsidiaryAny other transactionAmount receivableNone0217000000One 97 Communications Limited******One97 Communications Nigeria Limited******SubsidiaryAny other transactionAmount receivable written offNot Applicable20310000000One 97 Communications Limited******One97 Communications Nigeria Limited******SubsidiaryAny other transactionLoss allowance for Amount receivableNone0-2194000000One 97 Communications Limited******Paytm Payments Bank Limited******AssociateAny other transactionLoss allowance for Amount receivableNone0-305700000-302600000One 97 Communications Limited******One Nine Seven Communication Nepal Private Limited******Step down SubsidiaryAny other transactionAmount receivable written offNot Applicable14090000000One 97 Communications Limited******One Nine Seven Communication Nepal Private Limited******Step down SubsidiaryAny other transactionLoss allowance for Amount receivableNone0-1405000000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiaryAny other transactionLoss allowance for Amount receivableNone0-280000000One 97 Communications Limited******One97 Communications Bangladesh Private Limited******Step down SubsidiaryAny other transactionAmount receivable written offNot Applicable2180000000One 97 Communications Limited******One97 Communications Bangladesh Private Limited******Step down SubsidiaryAny other transactionLoss allowance for Amount receivableNone0-217000000One 97 Communications Limited******One97 Benin SA******Step down SubsidiaryAny other transactionAmount receivable written offNot Applicable600000000One 97 Communications Limited******One97 Benin SA******Step down SubsidiaryAny other transactionLoss allowance for Amount receivableNone0-60000000One 97 Communications Limited******One Nine Seven Digital Solutions Limited******Step down SubsidiaryAny other transactionLoss allowance for Amount receivableNot Applicable-19000000-1900000One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionAmount payableNone01900000200000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionAmount payableNone019000002900000One 97 Communications Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******SubsidiaryAny other transactionAmount payableNone01000000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiaryAny other transactionAmount payableNone000One 97 Communications Limited******Paytm Insurance Broking Private Limited******SubsidiaryAny other transactionAmount payableNone049000007300000One 97 Communications Limited******Infinity Transoft Solution Private Limited******AssociateAny other transactionAmount payableNone0400000100000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryAny other transactionAmount payableNone02300000100000One 97 Communications Limited******Admirable Software Limited******SubsidiaryAny other transactionAmount payableNone000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiaryAny other transactionAmount payableNone0200000200000One 97 Communications Limited******Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited)******Entity controlled by Key Managerial Personnel (KMP)Any other transactionAmount payableNone01174300000783700000One 97 Communications Limited******One97 Communications Singapore Private Limited******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement300000000Approved2390000000One 97 Communications Limited******One97 Communications FZ-LLC******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement100000000Approved1110000000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement400000000Approved30220000000One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement180000000Approved3770000000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement60000000Approved1790000000One 97 Communications Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******SubsidiaryAny other transactionRecovery of ESOP Cost from Subsidiary under Recharge arrangement60000000Approved70000000One 97 Communications Limited******One97 Communications FZ-LLC******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates51100000Approved5110000000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiaryAny other transactionReversal of Unvested ESOPs cost on separation-5300000Approved-530000000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates200000Approved20000000One 97 Communications Limited******One97 Communications Singapore Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates20300000Approved2030000000One 97 Communications Limited******Paytm Insuretech Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates200000Approved20000000One 97 Communications Limited******Paytm Services Private Limited******SubsidiaryAny other transactionReversal of Unvested ESOPs cost on separation-4000000Approved-400000000One 97 Communications Limited******Paytm Insurance Broking Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates7700000Approved770000000One 97 Communications Limited******Little Internet Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates0Approved000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryAny other transactionReversal of Unvested ESOPs cost on separation-2100000Approved-210000000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates0Approved000One 97 Communications Limited******Paytm Money Limited******SubsidiaryAny other transactionESOPs granted to employees of Subsidiaries and Associates100000Approved10000000One 97 Communications Limited******OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******SubsidiarySale of fixed assets7500000Approved10000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiarySale of fixed assets22500000Approved000One 97 Communications Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******SubsidiarySale of fixed assets5000000Approved000One 97 Communications Limited******NearBuy India Private Limited******Step down SubsidiarySale of fixed assets5300000Approved10000000One 97 Communications Limited******Fincollect Services Private Limited******SubsidiarySale of fixed assets7500000Approved000One 97 Communications Limited******Mobiquest Mobile Technologies Private Limited******SubsidiaryPurchase of fixed assets10000000Approved110000000One 97 Communications Limited******First Games Technology Private Limited******Joint Venture of SubsidiaryPurchase of fixed assets22500000Approved100000000One 97 Communications Limited******Paytm Foundation******SubsidiaryAny other transactionContribution for CSR Purpose100000000Approved200000000One 97 Communications Limited******Admirable Software Limited******SubsidiaryAny other transactionPurchase of stake in Group companies from Related parties234800000Approved23480000000One 97 Communications Limited******Paytm Financial Services Limited******SubsidiaryAny other transactionPurchase of stake in Group companies from Related parties551300000Approved55130000000One 97 Communications Limited******Paytm Payments Bank Limited******AssociateAny other transactionPurchase of stake in Group companies from Related parties61200000Approved6120000000One 97 Communications Limited******Urja Money Private Limited******SubsidiaryAny other transactionPurchase of stake in Group companies from Related parties15700000Approved1570000000One 97 Communications Limited******Vijay Shekhar Sharma******Key Managerial Personnel (KMP)Any other transactionPurchase of stake in Group companies from Related parties18800000Approved1880000000One 97 Communications Limited******VSS Holdings Private Limited******Entity controlled by Key Managerial Personnel (KMP)Any other transactionPurchase of stake in Group companies from Related parties17400000Approved1740000000One 97 Communications Limited******VSS Investco Private Limited******Entity controlled by Key Managerial Personnel (KMP)Any other transactionPurchase of stake in Group companies from Related parties2300000Approved230000000Paytm Payments Services Limited******Eatgood Technologies Private Limited******Associate of the Holding companySale of goods or servicesNot Applicable10100000100000100000Paytm Payments Services Limited******NearBuy India Private Limited******Fellow SubsidiarySale of goods or servicesNot Applicable2000000100000100000Paytm Payments Services Limited******Paytm Money Limited******Fellow SubsidiarySale of goods or servicesNot Applicable340000031000006900000Paytm Payments Services Limited******Paytm Insurance Broking Private Limited******Fellow SubsidiarySale of goods or servicesNot Applicable11000007000002000000Paytm Payments Services Limited******First Games Technology Private Limited******Joint Venture of Fellow subsidiarySale of goods or servicesNot Applicable0-2000001000000Paytm Payments Services Limited******Paytm Services Private Limited******Fellow SubsidiaryAny other transactionAmount receivableNone0100000146600000Paytm Payments Services Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Fellow SubsidiaryAny other transactionAmount receivableNone0010700000Paytm 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 servicesNot Applicable1300000000Paytm Payments Services Limited******Paytm Services Private Limited******Fellow SubsidiaryPurchase of goods or servicesNot Applicable112170000000Paytm Payments Services Limited******Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Fellow SubsidiaryPurchase of goods or servicesNot Applicable1311000000127900000Paytm 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 servicesNot Applicable1000000100000Paytm Payments Services Limited******Paytm Payments Bank Limited******Associate of the Holding companyPurchase of goods or servicesNot Applicable0100000100000Paytm Payments Services Limited******Paytm Payments Bank Limited******Associate of the Holding companyAny other transactionAmount receivable from payment gatewayNone000Paytm Payments Services Limited******Mobiquest Mobile Technologies Private Limited******Fellow SubsidiaryAny other transactionAmount receivableNone000Paytm Payments Services Limited******First Games Technology Private Limited******Joint Venture of Fellow subsidiaryAny other transactionAmount payableNone013000001100000Paytm Payments Services Limited******Eatgood Technologies Private Limited******Associate of the Holding companyAny other transactionAmount payableNone01860000023200000Paytm Payments Services Limited******NearBuy India Private Limited******Fellow SubsidiaryAny other transactionAmount payableNone020000001700000Paytm Payments Services Limited******Ultraviolet Tech Private Limited (formerly known as PAI Platforms Private Limited)******Entity controlled by Key Managerial Personnel (KMP)Any other transactionAmount payableNone02610000023300000Paytm Payments Services Limited******Paytm Foundation******Fellow SubsidiaryAny other transactionContribution for CSR PurposeNot Applicable46000009000000Paytm Money Limited******Paytm Services Private Limited******Fellow SubsidiaryPurchase of goods or servicesNot Applicable16000000400000Paytm Money Limited******Paytm Services Private Limited******Fellow SubsidiaryAny other transactionAmount payableNone01000000Paytm Money Limited******Directors, Key Managerial Personnel (KMP) & Relatives of KMP******Directors, KMP & Relatives of KMPAny other transactionOthersNot Applicable000Urja Money Private Limited******Fincollect Services Private Limited******SubsidiarySale of goods or servicesNot Applicable785000001840000016200000One97 USA Inc.******Paytm Labs Inc.******Subsidiary of Fellow SubsidiarySale of goods or servicesNot Applicable235000003540000015100000One 97 Communications Limited******Mountain Trail Foods Private Limited******OthersSale of goods or services400000Approved000One 97 Communications Limited******Elixmir Foods LLP******OthersSale of goods or services100000Approved000One 97 Communications Limited******Nurturing Green Plantation Private Limited******OthersAny other transactionAmount receivableNone0200000200000Paytm Payments Services Limited******Elixmir Foods LLP******OthersSale of goods or servicesNot Applicable10000000Paytm Payments Services Limited******G R Industries******OthersSale of goods or servicesNot Applicable000Paytm Payments Services Limited******Mountain Trail Foods Private Limited******OthersSale of goods or servicesNot Applicable000Paytm Payments Services Limited******Kenrise Media Private Limited******OthersSale of goods or servicesNot Applicable000Paytm Payments Services Limited******Nobroker Technologies Solutions Private Limited******OthersSale of goods or servicesNot Applicable000Paytm Payments Services Limited******Phasorz Technologies Private Limited******OthersSale of goods or servicesNot Applicable000OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******Paytm Financial Services Limited******Fellow SubsidiaryPurchase of goods or servicesNot Applicable21000009000001100000OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******Admirable Software Limited******Fellow SubsidiaryPurchase of goods or servicesNot Applicable19000009000001000000OCL Tech Platforms Limited (formerly known as One 97 Communications India Limited)******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable000One 97 Communications Limited******Shardul Amarchand Mangaldas & Co.******OthersPurchase of goods or services30000000Approved490000042000000One 97 Communications Limited******Applied Life Private Limited******OthersPurchase of goods or services13500000Approved7000007000000One 97 Communications Limited******Bigtree Entertainment Private Limited******OthersPurchase of goods or services500000Approved5000000500000One 97 Communications Limited******Yourstory Media Private Limited******OthersAny other transactionAmount payableNone0200000200000One 97 Communications Limited******Paytm Payments Services Limited******SubsidiaryInvestment22500000000Approved2250000000000One 97 Communications Limited******Massive Mobility Private Limited******AssociateInterest received800000Approved80000000Paytm Payments Services Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable9000000600000Paytm Money Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable20000000Mobiquest Mobile Technologies Private Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable000Paytm Services Private Limited******First Games Technology Private Limited******Joint VentureSale of goods or servicesNot Applicable6000000700000Paytm Services Private Limited******First Games Technology Private Limited******Joint VentureAny other transactionAmount ReceivableNone001000000Paytm Services Private Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable000Fincollect Services Private Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable10000000One97 Communications FZ LLC******One Nine Seven Communication Saudi Arabia for Communication & Information Technology******Subsidiary of Fellow SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related partiesNot Applicable50000028000003500000One97 Communications FZ LLC******One97 Uganda Limited******Subsidiary of Fellow SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related partiesNot Applicable200000500000600000Little Internet Private Limited******NearBuy India Private Limited******SubsidiaryAny other transactionReimbursement of expenses incurred on behalf of related partiesNone013000000Paytm Insurance Broking Private Limited******First Games Technology Private Limited******Joint Venture of Fellow subsidiaryAny other transactionOthersNone011000000First Games Technology Private Limited******AGTech Media Holdings Limited******Related party that exercise joint control over the companyAny other transactionAmount receivableNone000First Games Technology Private Limited******AGTech Media Holdings Limited******Related party that exercise joint control over the companyAny other transactionLoss allowance for Amount receivableNot Applicable000First Games Technology Private Limited******Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited)******SubsidiaryPurchase of goods or servicesNot Applicable10240000000First Games Technology Private Limited******Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited)******SubsidiaryAdvanceNone0943000000First Games Technology Private Limited******Bluefield technology Beijing Co. Ltd. (formerly Paytm Technology Beijing Co., Limited)******SubsidiaryAny other transactionLoss allowance for Advance givenNone0-943000000First Games Technology Private Limited******AGTech Media Holdings Limited******Related party that exercise joint control over the companyInterest paidNot Applicable9600000000First Games Technology Private Limited******AGTech Media Holdings Limited******Related party that exercise joint control over the companyAny other transactionRepayment of Inter corporate loan payableNot Applicable17300000014620000000AGTech Media Holdings Limited has waived the outstanding loan including accrued interest. Hence, closing balance is reported as Nil.First Games Technology Private Limited******Applied Life Private Limited******OthersPurchase of goods or servicesNot Applicable000Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Seven Technology LLC******AssociateInterest receivedNot Applicable100000000Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Seven Technology LLC******AssociateInter-corporate depositNot Applicable90300000091400000Inter-corporate deposit0.07120 monthsUnsecuredBusiness PurposeInter-corporate deposit is provided by Paytm Cloud Technologies Limited in the form of Convertible Promissory Notes.Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Paytm Singapore Pte Ltd******SubsidiaryInvestmentNot Applicable7330000000Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Paytm Company, Saudi Arabia******SubsidiaryInvestmentNot Applicable20510000000Paytm Cloud Technologies Limited (formerly known as Paytm Entertainment Limited)******Paytm Europe Payments S.A.******SubsidiaryInvestmentNot Applicable10630000000Paytm Insuretech Private Limited******Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited)******Fellow SubsidiaryLoanNot Applicable36000000036100000Loan0.1120 monthsUnsecuredBusiness PurposeInvestment in Optionally Convertible DebenturesPaytm Insuretech Private Limited******Paytm Intelligence Limited (formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited)******Fellow SubsidiaryInterest receivedNot Applicable10000000Paytm 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 transactionRedemption of Optionally Convertible DebenturesNot Applicable3220000000Paytm 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.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 paidNot Applicable12000000065676500000AuditedtrueS.R.Batliboi & Associates LLPtrue2027-07-3100000Public Issues2021-11-181830000000002026-03-31trueAxis Bank LimitedfalseNANANASunil Kumar BansalCompany Secretary and Compliance OfficerNoida2026-05-06