One 97 Communications Limited , the parent company of Paytm, has taken a significant step in enhancing employee ownership by allotting equity shares under its Employee Stock Option Plan (ESOP) schemes. This move underscores the company's commitment to aligning employee interests with its long-term growth objectives.

Key Details of the Allotment

Impact on Share Capital

The allotment has resulted in an increase in the company's paid-up share capital:

Additional Information

• The newly issued shares will rank pari-passu with the existing equity shares of the company.
• This allotment is part of One97 Communications' ongoing efforts to incentivize and retain talent through equity participation.

Implications for Stakeholders

Employees

This allotment provides eligible employees with a direct stake in the company's success, potentially enhancing motivation and alignment with corporate goals.

Investors

While the dilution effect is minimal, this move demonstrates the company's focus on employee retention and long-term value creation.

Company

By strengthening employee ownership, One97 Communications aims to foster a culture of shared success and commitment to the company's growth trajectory.

This corporate action reflects One97 Communications' strategic approach to human capital management, utilizing equity-based compensation to attract, retain, and motivate key talent in the competitive fintech sector.

One 97 Communications Limited , popularly known as Paytm, has completed its strategic group structure simplification process and formally disclosed the developments to stock exchanges. The company filed a regulatory disclosure on December 31, 2025, confirming the completion of acquisitions that transform three subsidiaries into wholly owned entities.

Regulatory Disclosure Details

Paytm submitted its disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, to both BSE Limited and National Stock Exchange of India Limited. The disclosure, signed by Company Secretary and Compliance Officer Sunil Kumar Bansal, references previous company disclosures dated October 15, 2025, and November 28, 2025.

Key Acquisitions Completed

The company has successfully acquired the remaining stakes in three of its subsidiaries, making them wholly owned subsidiaries effective November 28, 2025:

Extended Group Structure Impact

Following the PFSL acquisition, four additional entities have become step-down wholly owned subsidiaries of Paytm through direct and indirect shareholdings:

• Admirable Software Limited
• Mobiquest Mobile Technologies Private Limited
• Urja Money Private Limited
• Fincollect Services Private Limited

Strategic Implications

This structural consolidation aligns with Paytm's ongoing efforts to streamline operations and improve synergies across its various business segments. The move provides the company with greater control over its diverse financial service offerings and technology solutions.

Financial Position Context

Paytm's consolidated balance sheet demonstrates strong financial health, with total assets reaching ₹21,447.70 crore as of March 2025, representing a 14.74% increase from the previous year. The company's total equity stood at ₹14,997.10 crore in March 2025, marking a 12.77% year-over-year increase.

The disclosure has been made available on the company's investor relations website at https://ir.paytm.com/ , ensuring transparency and compliance with regulatory requirements.