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August 21, 2026 BSE Limited National Stock Exchange of India Limited Department of Corporate Services, The Listing Department, Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Mumbai - 400 051 Scrip Code: 543396 Symbol: PAYTM Sub: Disclosure under Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Business Responsibility and Sustainability Report of the Company for the financial year 2025-26 Dear Sir/ Ma’am, Pursuant to Regulation 34 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Please find enclosed Business Responsibility and Sustainability Report of the Company for the financial year 2025-26, along with Independent Assurance Statement, issued by SGS India Private Limited, which forms part of Annual Report. This disclosure 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 and 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 Statutory Reports Annual Report Business Responsibility & Sustainability Reporting 2026 Business Responsibility & Sustainability Reporting SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1 Corporate Identity Number (CIN) of the Listed Entity L72200DL2000PLC108985 2 Name of the Listed Entity One 97 Communications Limited 3 Year of incorporation 2000 4 Registered office address 136, First Floor, Devika Tower Nehru Place, New Delhi, India-110019 5 Corporate address One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida, Uttar Pradesh, India-201304 6 E-mail compliance.officer@paytm.com 7 Telephone +91-120-4770770 8 Website https://paytm.com/ 9 Financial year for which reporting is being done FY 2025-26 10 Name of the Stock Exchange(s) where shares are listed The Equity shares of OCL are listed and traded on National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE). 11 Paid-up Capital H 64,00,45,681 12 Name and contact details (telephone, email address) Name: Sunil Kumar Bansal of the person who may be contacted in case of any Company Secretary and Compliance Officer queries on the BRSR report Telephone Number: +91-120-4770770 Email: compliance.officer@paytm.com 13 Reporting boundary For FY 2025–26, the reporting boundary has been expanded to include One 97 Communications Limited (OCL) and its wholly owned material subsidiary, Paytm Payments Services Limited (PPSL) — collectively referred to as “Paytm or Company.” This is due to the transfer of offline merchant payments business from OCL to PPSL effective from midnight of November 30, 2025. This expanded reporting boundary provides stakeholders with a more comprehensive view of Paytm’s core payments business, including key digital solutions such as Soundbox and POS machines. For FY 2024-25, the data is presented for OCL on a standalone basis. The data disclosed for FY 2025 - 26 is not directly comparable with FY 2024 - 25 data due to change in reporting boundary, year-on- year comparisons should be interpreted with due consideration of the change in reporting scope. Key Performance Indicators (KPIs) associated with the Environment & Social pillars across the report are presented on a combined basis for OCL and PPSL, unless otherwise specified. In order to maintain data accuracy and transparency for stakeholders, few of the Governance and Financial disclosures are disclosed separately for OCL and PPSL in distinct tables wherever applicable. Furthermore, Financial figures have been restated for FY 2024 - 25 to reflect the change in reporting from Millions to Crores. Statutory Reports Annual Report Business Responsibility & Sustainability Reporting 2026 14 Name of assurance provider SGS India Private Limited 15 Type of assurance obtained Reasonable Assurance for BRSR Core Indicators, Limited Assurance for BRSR Non-Core (Essential & Leadership) Indicators. II. Products/services 16. Details of business activities (accounting for 90% of the turnover): For OCL S. Description of % of Turnover Description of Business Activity No Main Activity of the entity 1 Payment and Payment Services for consumers and merchants, which enable them to 85.19% Financial Services send and receive payments both online and in-store. Financial Services include distribution of digital gold and digital distribution of credit. 2 Marketing Services Marketing Services include ticketing for travel, deals and gift vouchers. 14.81% It also includes advertising and credit card distribution for merchants. For PPSL S. Description of % of Turnover Description of Business Activity No Main Activity of the entity1 1 Payment Payment Services for merchants, which enable them to receive 100.00% payments offline, online and in-store. 1 Note: The reported figures are based on restated financials of PPSL that incorporate eight months of revenue from the offline merchant payments business under the holding company i.e OCL. Although the offline merchant payments business was transferred from OCL to PPSL effective from midnight of November 30, 2025, the financial figures have been restated for PPSL as per the applicable accounting standards requiring the disclosure of a full year of operations. 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): % of total S. NIC Product/Service Turnover No Code contributed 1 Key services offered by OCL (including its subsidiaries such as Paytm Insurance Broking 63999 100.00% Private Limited, Paytm Money Limited and Paytm Payments Services Limited) include mobile recharge, bill payments such as utility bills, education and money transfers on the app, online payment gateways as well as offline payment solutions to merchants either through QR codes, Soundbox or Card Machines. Apart from this, it also offers digital distribution of credit, insurance, mutual funds and equity broking. Other services include ticketing, deals and gift vouchers and advertising services for merchants as well as distribution of credit cards. Statutory Reports Annual Report Business Responsibility & Sustainability Reporting 2026 III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Number of Number of Location Total plants offices National1 0 90 90 International2 0 20 20 1Note: National locations represent Corporate offices, Sales offices and Fleet hubs. 2Note: International locations represent the number of registered offices of the subsidiaries of OCL. 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 28 States and 8 Union Territories1 International (No. of Countries) 132 1 Note: Paytm provides its Payment, Financial and Marketing services across all States and Union Territories of India. 2 Note: International locations in terms of market served represent the number of countries that generated recorded revenue from the export service provided during the FY 2025-26, either by OCL, or by its subsidiaries. b. What is the contribution of exports as a percentage of the total turnover of the entity? For OCL, total export is less than 1% of total revenue from operations during FY 2025-26. For PPSL, there is no contribution from export services as a percentage of the total turnover. c. A brief on types of customers Customers: Leverage Paytm app and website for payment services such as seamless money transfers, merchant payments, bill payments and e-commerce transactions. The Company offers payments, marketing and financial services to over 7.55 Crore transacting users (average of FY 20 [Showing first 8,000 characters — download PDF for full document]