PAYTM Q1 2027 Earings Calendar

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One 97 Communications Limited compliance.officer@paytm.com www.paytm.com Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019 July 20, 2026 BSE Limited Department of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400 001 Scrip Code: 543396 National Stock Exchange of India Limited The Listing Department, Exchange Plaza, Bandra Kurla Complex, Mumbai-400051 Symbol: PAYTM Sub: Disclosure under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Outcome of the Board Meeting held on July 20, 2026 Dear Sir/ Ma’am, In continuation to our earlier letter dated July 15, 2026, and in terms of Regulation 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 the Company at its meeting held today i.e., July 20, 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 ended June 30, 2026, based on recommendation of the Audit Committee. Copy of the aforesaid financial results along with the Limited Review Report(s) by the Statutory Auditors of the Company, are enclosed as Annexure - I. 2. Appointment of Mr. Amitabh Kumar Singhal (DIN: 07630166) as an Additional Director under the category of Non -Executive Non -Independent Director, based on the recommendation of the Nomination & Remuneration Committee, w.e.f. July 20, 2026, who shall hold office up to the date of the ensuing Annual General Meeting (“AGM”). The Board also recommended the appointment of Mr. Amitabh Kumar Singhal as Director under the category of Non-Executive Non-Independent Director of the Company, liable to retire by rotation, for the approval of the Shareholders of the Company at the ensuing AGM. Mr. Amitabh Kumar Singhal has extensive knowledge in the field of Computer Science a nd is a former Senior VP of Google Search. He now dedicates his time to philanthropy as the founder of the Sitare Foundation and Sitare University, India’s first fully scholarship-based technical university for underprivileged students. Details are enclosed as Annexure II. 3. Investment in the equity shares of Paytm Money Limited Additional investment by the Company, by way of subscription, to the equity shares of its wholly owned subsidiary, namely Paytm Money Limited (‘PML’) by way of a Rights Issue for an amount upto ₹ 100 Crores (Rupees One Hundred Crores only), subject to the necessary approvals, as applicable. Details are enclosed as Annexure III . The investment is proposed to support PML’s growth an d business requirements, including technology investments, regulatory capital requirements and expansion of its investment and wealth management businesses. 4. Proposed revision in utilisation of remaining IPO proceeds and extension of utilisation timeline The Board has approved a proposal to seek shareholders' approval to revise the utilisation of the remaining IPO proceeds. As of July 20, 2026, ₹1,686 crore of the ₹2,000 crore originally earmarked under Object 2 of the Offer for investing in new business initiatives, acquisitions and strategic partnerships remains unutilised. The Company proposes to use this balance interchangeably under Object 2 and Object 1 of the Offer, which is growing and strengthening Paytm's ecosystem, including through acquisition and retention of consumers

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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants 6 7, Institutional Area Sector 44, Gurugram - 122 003 Haryana, India Tel:+9I1246Rl6000 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 June 30, 2026 and year to date from April 01, 2026 to June 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 I 33 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) 2410, "Review oflnterim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that wc plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial infonnation 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 all 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 oflndia under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities listed in Annexure A. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any material misstatement. Annexure – I

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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants 6. Emphasis of Matter A. We draw attention to note 5 to the financial results, regarding a Show Cause Notice ("SCN") received by the Holding Company and its two subsidiaries, from the Directorate of Enforcement, Government of India alleging contraventions of ce1iain provisions of the Foreign Exchange Management Act, 1999 (FEMA) and the rules and regulations framed thereunder. Management's plans in this regard are also set out in the said note. Our opinion is not modified in respect of the above matter. 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: • 2 subsidiaries, whose unaudited interim financial results include total revenues of Rs 24 crores, total net profit after tax of Rs. 34 crores, total comprehensive income of Rs. 33 crores, for the quarter ended June 30, 2026 and the period ended on that date respectively, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on interim financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries, is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. 8. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of: • 27 subsidiaries, whose interim financial results and other financial information reflect total revenues of Rs 22 crores, total net profit after tax of Rs. Nil crores, total comprehensive loss of Rs. 3 crores, for the quarter ended June 30, 2026 and the period ended on that date respectively. • 8 associates and 3 joint ventures, whose interim financial results includes the Group's share of net profit of Rs. Nil crores and Group's share of total comprehensive loss of Rs. Nil crores for the quarter ended June 30, 2026 and for the period ended on that date respectively. The unaudited interim financial results and other unaudited financial information of the these subsidiaries, joint ventures and associates have not been reviewed by any auditors and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries, joint ventures and associates, is based solely on such unaudited interim financial results and other unaudited financial information. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 7 and 8 above is not modified with respect to our reliance on the work done and the reports of the other auditors and the financial results/financial information certified by the Management. For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number: 101049W/E300004 per ogender Seth Parln • Member hip No.: 094524 UDlN: 26094524APKTQV4493 Place: Noida Date: July 20, 2026

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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants Annexure -A List of Entities I. Subsidiaries (Direct) I. OCL Tech Platforms Limited [formerly known as One 97 Communications India Limited] 2. Mobiquest Mobile Technologies Private Limited ('MQ') 3. Urja Money Private Limited ('Urja') 4. Little Internet Private Limited ('Little') 5. Paytm Cloud Technologies Limited ('PCTL') [Formerly Paytm Entertainment Limited] 6. Paytm Money Limited 7. Paytm Services Private Limited 8. Paytm Payments Services Limited 9. Paytm Insurance Broking Private Limited I 0. Paytm Intelligence Limited [formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited] (from October 30, 2025) 11. Paytm Assure Tech Limited [formerly known as Paytm Life Insurance Limited] (from October 30, 2025) 12. Paytm Insuretech Private Limited (from November 28, 2025) 13. Paytm Financial Services Limited (from November 28, 2025) 14. Foster Payment Networks Private Limited (from October 10, 2025) 15. Admirable Software Limited (from December 31, 2025) 16. Fincollect Services Private Limited (from January 13, 2026) 17. One97 Communications Nigeria Limited 18. One97 Communications FZ-LLC 19. One97 Communications Singapore Private Limited ('OCSPL') 20. One97 USA Inc. 21. Paytm Foundation 22. Wasteland Entertainment Private Limited (till August 27, 2024) 23. Orbgen Technologies Private Limited (till August 27, 2024) II. Subsidiaries (Indirect) I. One97 Communications Rwanda Private Limited (subsidiary ofOCSPL) 2. One97 Communications Tanzania Private Limited (subsidiary of OCSPL) 3. One97 Communications Bangladesh Private Limited (subsidiary ofOCSPL) 4. One97 Uganda Limited (subsidiary ofOCSPL) 5. One97 Ivory Coast SA (subsidiary ofOCSPL) 6. One97 Benin SA (subsidiary ofOCSPL) 7. Paytm Labs Inc. (subsidiary ofOCSPL) 8. One97 Communications Malaysia Sdn. Bhd. (subsidiary ofOCSPL) 9. One Nine Seven Communication Nepal Private Limited (subsidiary ofOCSPL) 10. One Nine Seven Digital Solutions Limited (subsidiary ofOCSPL) 11. One Nine Seven Communications Saudi Arabia For Communication and lnfonnation Technology (subsidiary ofOCSPL) 12. Nearbuy India Private Limited (subsidiary of Little) 13. Fincollect Services Private Limited (subsidiary ofUrja) (till January 12, 2026) 14. Paytm Arab Payments LLC (subsidiary of PCTL) (from April 30, 2025) 15. Paytm Singapore Pte. Ltd. (subsidiaiy of PCTL) (from June 03, 2025) 16. Paytm Europe Payments S.A. (subsidia1y of PCTL) (from January 12, 2026) 17. Paytm Company KSA (subsidiary of PCTL) (from July 17, 2025) 18. Admirable Software Limited (from November 28, 2025, till December 31, 2025) 19. PT Paytm Indonesia Teknologi (subsidiary of PCTL) (from April 10, 2026) 20. Xceed IT Solution Private Limited (subsidiary of MQ) (till February 21, 2025)

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S.R. BATL/801 & ASSOCIATES LLP Chartered Accountants Jll. Associates (Direct) I. Paytm Payments Bank Limited 2. Paytm lnsuretech Private Limited (till November 28,2025) 3. Paytm Intelligence Limited [formerly known as Paytm Emerging Tech Limited and earlier Paytm General Insurance Limited] (till October 30, 2025) 4. Paytm Assure Tech Limited [formerly known as Paytm Life Insurance Limited (till October 30, 2025) 5. Paytm Financial Services Limited ('PFSL') (till November 28, 2025) 6. Infinity Transoft Solution Private Limited 7. Eatgood Technologies Private Limited 8. Massive Mobility Private Limited (from December 24, 2025) 9. Socomo Technologies Private Limited (till March 28, 2025) IV. Associates (Indirect) 1. Foster Payment Networks Private Limited (subsidiary of PFSL) (till October 10, 2025) 2. Admirable Software Limited (subsidiary of PFSL) (till November 28, 2025) 3. Seven Technology LLC, Delaware (from February 13, 2025, associate of PCTL) 4. Dinie Correspondente Bancario e Meios de Pagamento Ltda, Brazil (from February 13, 2025, subsidiary of Seven Technology LLC) 5. 3Plate Foods Private Limited (subsidiary ofEatgood Technologies Private Limited) 6. PT Duta Teknologi Kreatif, Indonesia (from May 12, 2026, associate of Paytm Singapore Pte. Ltd) V. Joint Ventures of Paytm Services Private Limited (Indirect) 1. First Games Technology Private Limited (Formerly known as Paytm First Games Private Limited) ('FG') 2. First Games Singapore Pte. Ltd. (formerly known as Paytm First Games Singapore Pte. Ltd.) (wholly owned subsidiary ofFG) 3. Bluefield Technology Beijing Co. Ltd. (formerly known as Paytm Technology Beijing Co. Ltd.) (wholly owned subsidiary of FG)

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One 97 Communications Limited CIN: L72200DL2000PLC108985 Registered Office: First Floor Devika Tower Nehru Place New Delhi 110019 India; Tel: +91112628 0280; Website: www.paytm.com Corporate Office: Paytm Corporate Office One Skymark Tower-D Plot No. H-10B Sector-98 Noida 201304 llttar Pradesh India Tel: +91 120 4770770 E-mail: compliance.officer@,paytm.com; Fax: +91120 4770771 Statement of lJnaudited Consolidated Financial Results for the quarter ended June 30, 2026 (Amounts in INR crores, unless otherwise stated) Particulars June 30, 2026 I (Unaudited) I I Income Revenue from operations 2,448 Other income 182 Total income 2,630 Expenses Payment processing charges 794 Marketing and promotional expenses 169 Employee benefits expense 742 Software, cloud and data centre expenses 159 Depreciation and amortization expense 131 Finance costs 7 Other expenses 381 Total expenses 2,383 Profit/(Loss) before share of profit/ (loss) of associates/ joint ventures, exceptional items and tax 247 Share of profit/ (loss) of associates / joint ventures * Profit/(Loss) before exceptional items and tax 247 Exceptional items ( refer note 4) Profit/(Loss) before tax 247 Income Tax expense Current tax 27 Adjustment of tax relating to earlier years Deferred tax expense/(credit) * Total Tax expense 27 Profit/ (Loss) for the period/ year 220 Other comprehensive income/ (loss) Items that will not be reclassified to profit or loss in subsequent period/ year Re-measurement gain I (loss) on defined benefit plans 1 Income tax relating to re-measurement gain/ (loss) on defined benefit plans Changes in fair value of equity instruments at FVTOCl Share of other comprehensive income /(loss) of associates / joint ventures Items that may be reclassified to profit or loss in subsequent period/ year Exchange differences on translation of foreign operations (3) Total other comprehensive income/ (loss) for the period/ year (2) Total comprehensive income/ (loss) for the period/ year 218 Proft / (Loss) for the period/ year Attributable to Owners of the parent 220 Non-controlling interests * 220 Other comprehensive income/ (loss) for the period/ year Attributable to Owners of the parent (2) Non-controlling interests * Total comprehensive income/ (loss) for the period/ year (2) Attributable to Owners of the parent 218 Non-controlling interests * 218 Paid up equity share capital 64 Face value of the share (INR) 1 Other equity Earnings per share (not annualised for quarters) Basic 3.44 Diluted 3.40 See accompanying notes to the Unaudited Consolidated Financial Results * Amount below rounding off norms adopted bv the Group Quarter Ended Year Ended March 31, 2026 I June 30, 2025 March 31, 2026 (Audited) I (Unaudited) (Audited) Refer note 2 I 2,264 1,918 8,437 178 241 854 2,442 2,159 9,291 692 581 2,573 169 100 536 739 642 2,765 175 168 643 132 166 568 5 4 18 357 355 1,418 2,269 2,016 8,521 173 143 770 * * (2' 173 143 768 21 (17) (186) 194 126 582 (2) 3 18 * 2 13 * 10 11 3 30 183 123 552 2 (3) (4) * * * 8 8 * * * 143 * 287 153 (3) 291 336 120 843 184 123 553 (1) * (1) 183 123 552 153 (3) 291 * * * 153 (3) 291 337 120 844 (1) * (1) 336 120 843 64 64 64 1 1 1 15,962 2.87 1.92 8.66 2.83 1.89 8.55 S.R. Battibol lAssoclates LL.P, ~ ror ldlntiflcaUcn

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One 97 Communications Limited Notes to the Unaudited Consolidated Financial Results I. The Statement of Unaudited Consolidated Financial Results has been prepared in accordance with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the "Act") and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ('Listing Regulations'). The Statement of Unaudited Consolidated Financial Results of the Company and its subsidiaries (collectively "the Group") and its interest in associates and joint ventures have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on July 20, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the previous financial year which was subject to limited review. 3. The Group is engaged in different business units, including payment and financial services and marketing services and the Board of Directors (Chief Operating Decision Maker "CODM") reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments. 4. Exceptional item comprises of: a. March 31, 2026: i. During the quarter and year ended March 31, 2026, Group received interest income ofINR 21 crores relating to impaired loan given to JV in earlier period. ii. During the year ended March 31, 2026, exceptional loss represents impairment of investments in associates of INR 5 crores, optionally convertible debentures of INR 12 crores and loan given to a JV of INR 190 crores respectively. b. June 30, 2025: During the quarter ended June 30, 2025, the Group recognized provision for impairment in associate amounting to INR 5 crores and an impairment provision of INR 12 crores of optionally convertible debentures. 5. During the year ended March 31, 2025, the Holding Company, together with its subsidiary and step-down subsidiary (namely Little Internet Private Limited and Nearbuy India Private Limited respectively), received a Show Cause Notice ("SCN") dated February 27, 2025, from the Directorate of Enforcement, Government of India. The SCN alleged contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA) and the rules and regulations framed thereunder. The alleged contraventions inter-alia primarily pertains to certain investments made by the Holding Company in those subsidiaries in earlier years and equity raised by the subsidiaries. The alleged contraventions include periods when Little Internet Private Limited and Nearbuy India Private Limited were not subsidiaries of the Holding Company. The aggregate value of the contraventions included in the SCN is approximately INR 611 crores. During the year ended March 31, 2026, Reserve Bank of India ("RBI") compounded matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited and matters having aggregate value of approximately INR 33 crores for the Holding Company. Further, based on the application and the additional steps taken by the Holding Company and its subsidiaries, RBI had observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. The Group is in the process of taking necessary steps for resolution of matters included in the SCN. Based on an i opinion and management's assessment, the Group has recorded provision for related compounding fees on best es S.R. Batlil>ol iAssoclalss UP,~ ror klentiflca!lon

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One 97 Communications Limited Notes to the Unaudited Consolidated Financial Results Pending the final outcome of all the related processes in this regard, it is not possible to assess the consequent effects of the above remaining matters on these financial results. 6. Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: (Amount in INR crores) s. Objects of the issue Amount as Amount Amount Un- No proposed in Utilised up to utilised as on Offer June 30, 2026 June 30, 2026 Document I Growing and strengthening our Paytm ecosystem, including through acquisition and retention of consumers and merchants and providing them with greater access to technology and financial services i) Marketing and promotional expenses 761 ii) Expanding our merchant base and deepening our partnership 1,722 with our merchants iii) Strengthening and expanding our technology powered 1,817 payments platform 4,300 - Total (A) 4,300 4,300 - 2 Investing in new business initiatives, acquisitions and strategic partnerships i) Investments in new business initiatives a) Payment Services 5.5 b) Commerce and cloud services 2,000 60 1,686 c) Financial Services 248.5 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 314 1,686 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,433 1,686 Net IPO proceeds which were un-utilised as at June 30, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. S.R. Baffibol Ussoclates UP,~ ror ldlntiflcaUon

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One 97 Communications Limited Notes to the Unaudited Consolidated Financial Results 7. On April 24, 2026, the Reserve Bank oflndia (RBI), through a press release, cancelled the banking license of Paytm Payments Bank Limited ("PPBL"). Consequently, on 25 April 2026, the shareholders of PPBL approved necessary resolutions to enable the winding up of PPBL either, as instructed by the RBI, or voluntarily with the permission of RBI. The Group has no exposure to PPBL and does not maintain any material business arrangements or service partnerships with PPBL. Additionally, PPBL operates independently with no board or management involvement from the Group. There is no direct financial or operational impact on the Group arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL's normal business and Group had fully impaired its investment in PPBL as of March 31, 2024. 8. Pursuant to the RBI's Master Direction on Regulation of Payment Aggregators dated September 15, 2025, the Holding Company transferred its Offline merchant business to its wholly owned subsidiary, Paytm Payments Services Limited ("PPSL"), on a slump sale basis for a consideration of INR 975 crores, effective midnight of November 30, 2025. As this is an intra-group transaction, it has no impact on the consolidated financial results. 9. First Games Technology Private Limited ("FGTPL"), Joint Venture of the Group, had discontinued its online real money gaming business with effect from August 25, 2025, following regulatory changes, and accordingly, the Group had earlier fully impaired its loan investment amounting to INR 179 crores in FGTPL. During the quarter the said loan along with unpaid interest amounting to INR 197 crores is converted into 19,67,70,855 equity shares ofINR 10 each, at par, ofFGTPL. This conversion has no financial impact on the Group. 10. Effective September 30, 2025, the Group has opted to present amounts in INR crores. Accordingly, corresponding comparative period amounts have also been changed and presented in INR crores from being presented in INR millions earlier. For and on behalf of Board of Directors of One 97 Communications Limited Vijay S Chairman, Managing Director and CEO Place: Noida Date: July 20, 2026 S.R. BaUibol 1 Associates U.P, G1NJa for klentiflc:aUon

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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants 67, Institutional Area Sector 44, Gurugram J 22 003 Haryana, India Tel: +91124 681 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBT (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 standalone financial results of One 97 Conununications Limited (the "Company") for the quarter ended June 30, 2026 and year to date from April 01, 2026 to June 30, 2026 (the "Statement") attached herewith, being submitted by the 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 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 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) 2410, "Review of Interim 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 all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter We draw attention to Note 5 to the financial results, regarding a Show Cause Notice ("SCN") received by the Company and its two subsidiaries, from the Directorate of Enforcement, Government of India alleging contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA) and the rules and regulations framed thereunder. Management's plans in this regard are also set out in the said note. Our conclusion is not modified in respect of the above matter. For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number: 101049W/E300004 per !1artner M cmbc1~~ 1 No.: 094524 UDIN: 26094524AAZTTD6100 Place: Noida Date: July 20, 2026 ' I

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One 97 Communications Limited CIN: L 72200DL2000PLC108985 Registered Office: First Floor, Devika Tower, Nehru Place, New Delhi 110019, India; Tel: +9111 2628 0280; Website: www.paytm.com Corporate Office: Paytm Corporate Office, One Skymark, Tower-D, Plot No. H-IOB, Sector-98, Noida 201304, Uttar Pradesh, India, Tel: +91 120 4770770 E-mail: compliance.officer@paytm.com; Fax: +91 120 4770771 Statement of Unaudited Standalone Financial Results for the quarter ended June 30, 2026 Particulars June 30, 2026 I (Unaudited) I I Income Revenue from operations 1,069 Other income 134 Total income 1,203 Expenses Payment processing charges 33 Marketing and promotional expenses 140 Employee benefits expense 257 Software, cloud and data centre expenses 68 Depreciation and amortization expense 13 Finance costs 5 Other expenses 484 Total expenses 1,000 Proft/(Loss) before exceptional items and tax 203 Exceptional items ( refer note 4) Profit/(Loss) before tax 203 Income Tax expense Current tax 18 Adjustinent of tax relating to earlier years Deferred tax expense/( credit) Total Tax expense 18 Profit/(Loss) for the period / year 185 Other comprehensive income/ (loss) Items that will not be reclassified to profit or loss in subsequent period/ year Re-measurement gain/ (loss) on defined benefit plans * Changes in fair value of equity instruments at FVTOCT Total other comprehensive income/ (loss) for the period/ year . Total comprehensive income/(loss) for the period/ year 185 Paid up equity share capital 64 Face value of the share (INR) I Other equity Earnings per share (not annualised for the quarters) Basic 2.90 Diluted 2.86 See accompanying notes to the Unaudited Standalone Financial Results * Ammmt below rmmding off norms adopted by the Company Quarter Ended March 31, 2026 I (Audited) I Refer note 2 I 1,005 130 1,135 32 146 247 86 13 4 509 1,037 98 21 119 - 119 2 2 121 64 l 1.86 1.83 (Amounts in INR crores, unless otherwise stated) Year Ended June 30, 2025 March 31, 2026 (Unaudited) (Audited) 1,586 5,825 196 669 1,782 6,494 363 1,147 95 497 457 1,581 138 448 162 404 4 17 457 1,917 1,676 6,011 106 483 (43) (416) 63 67 - - 63 67 (3) (1) (2) (3) (3) 60 64 64 64 I l 13,049 0.99 1.05 0.98 1.03 S.R. Ba~ibol lAssoclates UP, Gw1.9M ror ldlntiflc:aUon

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One 97 Communications Limited Notes to the Unaudited Standalone Financial Results 1. The Statement of Unaudited Standalone Financial Results has been prepared in accordance with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the "Act") and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ('Listing Regulations'). The Statement of Unaudited Standalone Financial Results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on July 20, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2. The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the previous financial year which was subject to limited review. 3. The Company is engaged in different business units, including payment and financial services and marketing services and the Board of Directors (Chief Operating Decision Maker "CODM") reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. The way the CODM reviews the performance, management of the Company has concluded that it constitutes a single segment as per Ind AS I 08 'Operating Segments'. Hence, no separate disclosure is required for segments. 4. Exceptional items comprises of: a. March 31, 2026: 1. During the quarter and year ended March 31, 2026, Company received interest amounting to INR 21 crores as part of settlement of loan given to JV in an earlier period. ii. During the year ended March 31, 2026, the Company recognized impairment of investments in subsidiaries amounting to INR 26 crores, impairment provision of investments in associates amounting to INR 5 crores, impairment loss against the investment and loan given to the JV of INR 205 crores and INR 190 crores respectively and an impairment provision of INR 12 crores of optionally convertible debentures. b. June 30, 2025: During the quarter ended June 30, 2025, the Company recognized provision for impairment of investments in subsidiaries amounting to INR 26 crores, impairment provision of investments in associate amounting to INR 5 crores and an impairment provision of INR 12 crores of optionally convertible debentures. 5. During the year ended March 31, 2025, the Company, together with its subsidiary and step-down subsidiary (namely Little Internet Private Limited and Nearbuy India Private Limited respectively), received a Show Cause Notice ("SCN") dated February 27, 2025, from the Directorate of Enforcement, Government oflndia. The SCN alleged contraventions of certain provisions of the Foreign Exchange Management Act, 1999 (FEMA) and the rules and regulations framed thereunder. The alleged contraventions inter-alia primarily pertains to certain investments made by the Company in those subsidiaries in earlier years and equity raised by the subsidiaries. The alleged contraventions include periods when Little Internet Private Limited and Nearbuy India Private Limited were not subsidiaries of the Company. The aggregate value of the contraventions included in the SCN is approximately INR 611 crores. During the year ended March 31, 2026, Reserve Bank of India ("RBI") compounded matters having aggregate value of approximately INR 21 crores relating to Nearbuy India Private Limited and matters having aggregate value of approximately INR 33 crores for the Company. Further, based on the application and the additional steps taken by the Company and its subsidiaries, RBI had observed that the matters having aggregate value of approximately INR 485 crores are in compliance with applicable laws. The Company is in the process of taking necessary steps for resolution of matters included in the SCN. Based on an independent legal opinion and management's assessment, the Company has recorded provision for related compounding fees on best estimates. S.R. Baffibol 1 Associates UP, ~ for ldentiflcaUon

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One 97 Communications Limited Notes to the Unaudited Standalone Financial Results Pending the final outcome of all the related processes in this regard, it is not possible to assess the consequent effects of the above remaining matters on these financial results. 6. Details of utilisation of net IPO Proceeds of INR 8,119 crores, are as follows: (Amount in INR crores) s. Objects of the issue Amount as Amount Amount Un- No proposed in Utilised up to utilised as on Offer June 30, 2026 June 30, 2026 Document 1 Growing and strengthening our Paytm ecosystem, including through acquisition and retention of consumers and merchants and providing them with greater access to technology and financial services i) Marketing and promotional expenses 761 ii) Expanding our merchant base and deepening our partnership 4,300 1,722 - with our merchants iii) Strengthening and expanding our technology powered 1,817 payments platform Total (A) 4,300 4,300 - 2 Investing in new business initiatives, acquisitions and strategic partnerships i) Investments in new business initiatives a) Payment Services 2,000 5.5 1,686 b) Commerce and cloud services 60 c) Financial Services 248.5 ii) Investments in acquisitions and strategic partnerships - Total (B) 2,000 314 1,686 3 General corporate purposes 1,819 1,819 - Total (C) 1,819 1,819 - Total (A+B+C) 8,119 6,433 1,686 Net IPO proceeds which were un-utilised as at June 30, 2026 were temporarily invested in fixed deposits with scheduled commercial banks and in monitoring agency accounts. S.R. Battibol lAssoclates Ll.P, Glllqa r« ldantificatlan

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One 97 Communications Limited Notes to the Unaudited Standalone Financial Results 7. On April 24, 2026, the Reserve Bank of India (RBI), through a press release, cancelled the banking license of Paytm Payments Bank Limited ("PPBL"). Consequently, on 25 April 2026, the shareholders of PPBL approved necessary resolutions to enable the winding up of PPBL either, as instructed by the RBI, or voluntarily with the permission of RBI. The Company has no exposure to PPBL and does not maintain any material business arrangements or service partnerships with PPBL. Additionally, PPBL operates independently with no board or management involvement from the Company. There is no direct financial or operational impact on the Company arising from this development. Previously RBI had issued directions to PPBL on January 31, 2024 effectively restricting PPBL's normal business and Company had fully impaired its investment in PPBL as of March 31, 2024. 8. Pursuant to the Master Direction on Regulation of Payment Aggregators (PA) issued by the Reserve Bank of India (RBI), vide its circular dated September 15, 2025 ('RBI Guidelines'), the Company, with effect from midnight of November 30, 2025, transferred its Offline merchant payment aggregator business to its wholly owned subsidiary, Paytm Payments Services Limited (PPSL) on a slump sale basis for purchase consideration of INR 975 crores. Consequent to the aforesaid transfer, results for the quarter ended June 30, 2026 are not comparable with the quarter ended June 30, 2025, the transfer does not have any financial impact on the quarter ended June 30, 2026. 9. First Games Technology Private Limited ("FGTPL"), Joint Venture of the Company, had discontinued its online real money gaming business with effect from August 25, 2025, following regulatory changes, and accordingly, the Company had earlier fully impaired its equity and loan investment amounting to INR 205 crores and INR 179 crores respectively in FGTPL. During the quarter ended June 30, 2026, the said loan along with unpaid interest amounting to INR 197 crores is converted into 19,67,70,855 equity shares ofINR 10 each, at par, ofFGTPL. This conversion has no financial impact on the Company. I 0. Effective September 30, 2025, the Company has opted to present amounts in INR crores. Accordingly, corresponding comparative period amounts have also been changed and presented in INR crores from being presented in INR millions earlier. For and on behalf of Board of Directors of One 97 Communicaf Chairman, Managing Director and CEO Place: Noida Date: July 20, 2026 S.R. Ba1ibol lAssoclates UP, Gw\.9M ror ldtntiflcaUon

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One 97 Communications Limited compliance.officer@paytm.com www.paytm.com Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019 Annexure – II S. No. Particulars Details 1 Name of the Director Mr. Amitabh Kumar Singhal (DIN: 07630166) 2 Reason for change Appointment of Mr. Amitabh Kumar Singhal (DIN: 07630166) as an Additional Director under the category of Non-Executive Non-Independent Director, based on the recommendation of the Nomination & Remuneration Committee , w.e.f. July 20, 2026, who shall hold office up to the date of the ensuing Annual General Meeting (AGM). The Board also recommended the appointment of Mr. Amitabh Kumar Singhal as Director under the category of Non-Executive Non- Independent Director of th e Company, liable to retire by rotation, for the approval of the Shareholders of the Company at the ensuing AGM. 3 Date of appointment/ re-appointment /Cessation & term of appointment/ re- appointment Date of appointment: July 20, 2026 Term of Appointment: Liable to retire by rotation. 4 Brief Profile (in case of appointment) (as informed by him) Mr. Amitabh Kumar Singhal is B.Tech. from IIT Roorkee, an M.S. from the University of Minnesota, and a Ph.D. from Cornell University, all in Computer Science. At Cornell, he studied Information Retrieval under the late Gerard Salton, one of the founders of the field. He is the Founder of the Sitare Foundation and the upcoming Sitare University, India's first fully scholarship-based technical university for underprivileged students. Through Sitare, he is working to provide quality education to underprivileged children across India. Before turning to philanthropic work, Amit served as Senior Vice President of Search at Google and a Google Fellow, retiring in February 2016 to give back to his community. During his fifteen -year tenure leading Google Search, he guided the world's most po pular search engine through its greatest period of growth at one of the world's most successful companies. Prior to Google, he was a senior member of technical staff at AT&T Labs and an academic researcher, giving him nearly three decades of experience in the field of search. He is a member of the National Academy of Engineering (NAE), a Fellow of the Association for Computing Machinery (ACM), and recipient of the 2011 Outstanding Achievement in Science and Technology Award at The Asian Awards. Fortune magazine named him one of "the smartest people in tech." He has published over thirty academic papers, holds numerous patents, and is also a prolific angel investor.

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One 97 Communications Limited compliance.officer@paytm.com www.paytm.com Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019 Annexure – III S. No. Particulars Details 1 Name of the Target Entity, details in brief such as size, turnover etc. Paytm Money Limited (“PML”), a wholly owned subsidiary of the Company. Turnover of PML for the FY 2025 -26 is ₹ 212.95 crores (Rupees Two Hundred Twelve Crore Ninety-Five Lakh only). 2 Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at “arm’s length” PML is a wholly owned subsidiary of the Company and as such a Related Party of the Company. OCL is a professionally managed Company and does not have any identified Promoter. 3 Industry to which the entity being acquired belongs Investment and wealth management services including stock broking, mutual fund distribution, and other financial services. 4 Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entity); This is an investment into a wholly owned subsidiary. 5 Brief details of any governmental or regulatory approvals required for the acquisition; Not Applicable 6 Indicative time period for completion of the acquisition; On or before September 30, 2026 7 Consideration - whether cash consideration or share swap or any other form and details of the same; Cash Consideration 8 Cost of acquisition and/or the price at which the shares are acquired; Upto ₹ 100 Crores (Rupees One Hundred Crores Only). 9 Percentage of shareholding / control acquired and / or number of shares acquired; PML is a wholly owned subsidiary of the Company. Issuance of upto 10 Crores ( Ten Crores ) additional equity shares of face value of ₹10/- (Rupee Ten only) each by PML, pursuant to the Rights Issue, will not result in change in shareholding of the Company in PML, which remains at 100%. 10 Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief); PML was incorporated on September 20, 2017 in India and is engaged in providing investment and wealth management services including stock broking, mutual fund distribution, and other financial services. Turnover (in ₹ Crores): FY 2025-26: 212.95 FY 2024-25: 172.93; and FY 2023-24: 194.11.

Interim report