5433962026-05-255433962026-05-252026-05-255433962026-05-252026-05-25in-capmkt:FinancialYear1Member5433962026-05-252026-05-25in-capmkt:FinancialYear2Member5433962026-05-252026-05-25in-capmkt:FinancialYear3Memberiso4217:INRxbrli:pure543396ONE 97 COMMUNICATIONS LIMITEDPAYTMNOTLISTEDINE982J01020NewAcquisition (including agreement to acquire)false2026-05-2516:10:002026-05-25i) 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 May 25, 2026, i.e. the date of approval of transaction, for validation purposes only. <BR> <BR> ii) In Row 37 of "Acquisition" Sheet under the head "cost of acquisition and/or the price at which the shares are acquired", we have mentioned INR 100 crores against the actual figures aggregating to INR 1001349000, we have used conversion rate of INR 111.261 prevailing as on May 23, 2026. Paytm Cloud Technologies LimitedSubsidiaryPaytm Europe Payments S.A (“Paytm Europe”)000true2026-05-25falsefalsetruePayment Services, and related activitiesIncrease in Paid up capital of Paytm Europe to support the requirements of funds for its business.NAtrueOn or before June 30, 2026Cash1000000000Cash consideration in lieu of issuance of equity shares10000000001Paytm Europe was incorporated on January 12, 2026 in Luxembourg and is in the process of initiating business in Europe. Paytm Europe is a newly incorporated company and is yet to commence its business.2026-01-12000Luxembourg