5433962026-04-175433962026-04-172026-04-17iso4217:INRxbrli:pureOne 97 Communications LimitedPAYTMNewAcquisition (including agreement to acquire)2026-04-16i) The transaction does not require approval of the Board and Audit Committee. Accordingly, in row no. 18 and 19 of the “Acquisition” sheet, the date of the Board meeting and the date of the Audit committee meeting is mentioned as April 16, 2026, i.e. the date of approval of transaction, for validation purposes only. ii) In Row 34 of "Acquisition" Sheet under the head "cost of acquisition and/or the price at which the shares are acquired", the actual figures are Rs. 1,96,77,08,550. and rounded off to Rs.197 cr in line with the requirements of the field. iii) As per the requirement of the Column H under the Rows 41, 42 & 43 of "Acquisition" Sheet., we have mentioned the turnover in rounded off figures without decimals, the pre round off figures as given in the PDF Format of the disclosure are Rs. 90.82 cr. for FY 2024-25 ; Rs. 213.54 cr for FY 2023-24 and Rs. 320.58 cr for FY 2022-23.2026-04-17One 97 Communications LimitedListed Entity (self)First Games Technology Private Limited ("FGTPL")908200000-576000000-2670800000true2026-04-162026-04-16falsetruePaytm Services Private Limited, a wholly owned subsidiary of the Company, is directly holding 55 percent of paid up share capital of FGTPL.falseFGTPL was earlier primarily engaged in online real money gaming business and its business was discontinued w.e.f. August 25, 2025, pursuant to the promulgation of “The Promotion and Regulation of Online Gaming Act, 2025”.FGTPL is an existing step down subsidiary of the Company (held through its wholly owned subsidiary Paytm Services Private Limited) and this is conversion of the Outstanding Loan into 19,67,70,855 equity shares of INR 10/- (Indian Rupees Ten only) each of FGTPL at par.NofalseThe indicative time period for conversion of Outstanding Loan into equity shares of FGTPL by April 30, 2026.OthersThere is no fresh infusion of capital. The Outstanding Loan amount is now being converted into 19,67,70,855 equity shares of INR 10/-(Indian Rupees Ten only) each of FGTPL at par.19700000000.55FGTPL was incorporated on November 13, 2017. It was engaged in online real money gaming business and its business was discontinued w.e.f August 25, 2025, pursuant to the promulgation of “The Promotion and Regulation of Online Gaming Act, 2025”. The Company had already fully impaired its investment and Outstanding Loan and accordingly, this has no financial impact on the Company.20242025910000000202320242140000000202220233210000000India