5433962025-10-165433962025-10-162025-10-16iso4217:INRxbrli:pureOne 97 Communications LimitedPAYTMNewAcquisition (including agreement to acquire)2025-10-15Point No. 1. We have mentioned total income in place of turnover on the basis of the latest Financial parameter under Row 13 in "Acquisition Sheet". Point No. 2. The said transaction qualifies as a related party transaction and has been carried out on an arm’s-length basis, in line with applicable regulatory provisions. The approval of the Board has been obtained in its meeting held on October 15, 2025, however, the transaction does not require shareholders’ approval under Section 188 of the Companies Act, 2013 and Regulation 23 of the SEBI Listing Regulations. Accordingly, in row no. 25 of the “Acquisition” sheet, the date of the Board Meeting, i.e., October 15, 2025, has been mentioned as the date of passing Special Resolution, for validation purposes only. Point No. 3. In Row 35 of "Acquisition" Sheet under the head "Existing percentage of shareholding held by the acquirer", It is further clarified that Admirable was an indirect Associate Company of One 97 Communications Limited (OCL) prior to the aforesaid acquisition. Consequently, upon completion of this acquisition, Admirable became a wholly Owned subsidiary of OCL. Point No. 4. Further, we have mentioned total income in rounded off figures against the actual figures of 0.44 (in crores); 0.51 (in crores) and 0.18 (in crores) respectively, of Column H in place of turnover for the respective years under Rows 41, 42 & 43 of "Acquisition" Sheet.2025-10-16One 97 Communications LimitedListed Entity (self)Admirable Software Limited (“Admirable”)4400000-27590000-77640000true2025-10-152025-10-15falsetrueThe Target Entity is a subsidiary of our Associate Company, i.e. Paytm Financial Services Limited ("PFSL").true2025-10-15Manpower services Admirable has made certain investments as well.This acquisition is part of the group’s internal restructuring to simplify group structure and streamline the corporate structure, improving business efficiency by bringing the entities under direct ownership.NAfalseOn or before January 31, 2026OthersConversion of optionally convertible debentures and cash consideration for acquisition of shares5501000000Admirable was incorporated on August 17, 2021 having present authorized and paid-up capital of INR 10,00,000, and is engaged in the business of providing technology services.2021-08-172024202502023202410000000202220230India