Outcome Of the Board Meeting Held On October 26, 2026

October 26, 2026 BSE Limited National Stock Exchange of India Limited Department of Corporate Services, Phiroze The Listing Department, Exchange Jeejeebhoy Towers, Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Mumbai-400051 Scrip Code: 543396 Symbol: PAYTM Sub: Disclosure under Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Outcome of the Board Meeting held on October 26, 2026 Dear Sir/ Ma’am, In continuation of our earlier letter dated October 14, 2026, and in terms of Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we wish to inform you that the Board of Directors (“the Board”) of One 97 Communications Limited (“the Company”) at its meeting held today i.e., October 26, 2026, have inter alia, considered, discussed and approved the following: 1. Unaudited Standalone and Consolidated Financial Results ("Financial Results") of the Company for the quarter and half year ended September 30, 2026, based on recommendation of the Audit Committee. Copy of the aforesaid financial results along with the Limited Review Report(s) issued by the Statutory Auditors of the Company, are enclosed as Annexure - I. 2. Additional investments by the Company in its wholly owned subsidiary, namely Paytm Cloud Technologies Limited (“PCTL”), for an amount upto INR 500 Crores (Indian Rupees Five Hundred Crores only) in one or more tranches, over the next twelve months. Further, the Board of PCTL, at its meeting held today, has also approved an additional investment in its wholly owned subsidiary, Paytm Singapore Pte. Ltd (“Paytm Singapore”), for an amount upto INR 500 Crores (Indian Rupees Five Hundred Crores only) in one or more tranches, over the next twelve months. These investments are proposed to support PCTL and Paytm Singapore’s future requirements of working capital, investments and business expansion. The details of the same are enclosed as Annexure - II. 3. National Payments Corporation of India (“NPCI”) Circular update: As per latest NPCI press release dated October 13, 2026, MDR will be implemented immediately after Diwali, on a date to be notified separately. Potential upside of MDR will be reflected in Payments Processing Margin (i.e. MDR revenue earned on payments GMV net of payments processing charges), which has been expanding structurally and is comfortably above 4 bps currently. Based on the proposed cap of 0.4% MDR on select payments (non-industry merchants) for payments above ₹2,000, and basis our current GMV mix, we expect an indicative uplift of approximately 2.5 bps in overall PPM. We expect the actual outcome may stabilise in 2–3 quarters post implementation. As we have better visibility, further updates may be provided in our future earnings release. One 97 Communications Limited Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 compliance.officer@paytm.com T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 www.paytm.com Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019 4. Default Loss Guarantee ( “DLG”) Update: In line with the Company’s existing business model of facilitating loan distribution, the Company has approved DLG on loans disbursed by the lending partners from time to time as per details enclosed as Annexure - III. The details in respect of items 2 and 4 above, as required under the SEBI Listing Regulations read with SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (‘SEBI Master Circular’) are enclosed herewith as Annexure – II and Annexure III, respectively. 5. The Board has authorised the following Key Managerial Personnel for the purpose of determining materiality of an event or information and for the purpose of making disclosures to stock exchange(s) under regulation 30 (5) of the SEBI Listing Regulations. S. Name Purpose Phone No and Email ID 1. Mr. Madhur Deora , President Determining the materiality of and Group Chief Financial an event or information for the Officer purposes of making a disclosure to the Stock Exchanges. 0120-4770770 compliance.officer@paytm.com 2. Mr. Sunil Kumar Bansal, Dissemination and disclosure of Company Secretary & the material event/information Compliance Officer to the Stock Exchanges. The Board meeting commenced at 07:51 p.m. (IST) and is going on. The aforesaid details will also be hosted on the Company's website viz. https://ir.paytm.com/ . Kindly take the same on record. Thanking you Yours Sincerely, For One 97 Communications Limited Sunil Kumar Bansal Company Secretary & Compliance Officer FCS: 4810 Encl:. as Above One 97 Communications Limited Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 compliance.officer@paytm.com T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 www.paytm.com Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019 Annexure 1 6 7, Institutional Area S.R. LLP Sector 44, Gurugram -122 003 BATLIBOI & ASSOCIATES Haryana, India Chartered Accountants fol: +91 124 681 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors One 97 Communications Limited One Skymark, Tower-D, Plot No. H-10B Sector-98, Noida 201304, Uttar Pradesh I. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of One 97 Communications Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), its associates and joint ventures for the quarter ended September 30, 2026 and year to date from April OI , 2026 to September 30, 2026 (the "'Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 241 O. "Review oflnterim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants oflndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of a11 significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities l [Showing first 8,000 characters — download PDF for full document]