One 97 Communications Limited — Important, 15-10-2025: Sale or disposal

Paytm is transferring its Offline Merchant Payments Business to wholly-owned subsidiary PPSL. This consolidates all payment aggregation activities into one entity, aiming for efficiency and synergy. The transferred business had ~INR 2,580 Cr revenue and ~INR 960 Cr net worth in FY25. No consolidated financial impact.