Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations 30 and 33

Audit Opinion:

Clean opinion with Emphasis of Matter regarding Show Cause Notice from Directorate of Enforcement

Key Financial Highlights [Amounts in INR crores]:

Standalone Results:

Revenue from Operations: ₹1,069 (compared to ₹1,586 in Q1 FY26, down 32.6% YoY)

Total Income: ₹1,203

Net Profit: ₹185 (compared to ₹123 in Q1 FY26, up 50.4% YoY)

EPS: Basic ₹2.90, Diluted ₹2.86

Other Equity: Not specified for current quarter

Consolidated Results:

Revenue from Operations: Not explicitly stated in numerical table

Total Income: Not explicitly stated in numerical table

Net Profit: ₹220 (compared to ₹123 in Q1 FY26, up 78.9% YoY)

Net Profit Attributable to Owners: ₹220

EPS: Not specified

Other Equity: Not specified for current quarter

Segment-wise Performance:

The Board of Directors (CODM) reviews information at revenue level and does not allocate operating costs across business units. Management concluded the Group constitutes a single segment as per Ind AS 108, hence no separate segment disclosure is provided.

Corporate Actions:

1. Dividend: Not declared

2. Investment Approval: Approved additional investment of up to ₹100 crores in wholly owned subsidiary Paytm Money Limited via Rights Issue, to be completed by September 30, 2026

3. IPO Proceeds Revision: Proposed revision of utilization of remaining ₹1,686 crore IPO proceeds (from original ₹2,000 crore under Object 2) to allow interchangeable use between Object 2 (new business initiatives, acquisitions) and Object 1 (growing Paytm ecosystem). Proposed extension of utilization timeline to March 31, 2029. Subject to shareholder approval.

4. Bonus Issue: Board decided not to proceed with bonus issue at this time to focus on compounding growth and profitability

5. ESOP Scheme Amendments: Approved amendments to One 97 Employees Stock Option Scheme 2019 to reinforce accountability and strengthen linkage between long-term ownership and business contribution. Subject to shareholder approval.

Other Significant Information:

1. Exceptional Items:

  • Q1 FY27: No exceptional items
  • Q4 FY26: Received interest income of ₹21 crores relating to impaired loan given to JV
  • FY26: Impairment of investments in associates (₹5 crores), optionally convertible debentures (₹12 crores), and loan given to JV (₹190 crores)
  • Q1 FY25: Impairment provision in associate (₹5 crores) and optionally convertible debentures (₹12 crores)

2. First Games Technology Conversion: During quarter, converted loan with unpaid interest of ₹197 crores into 19,67,70,855 equity shares of FGTPL at par. No financial impact.

3. IPO Proceeds Utilization (as of June 30, 2026):

  • Total IPO proceeds: ₹8,119 crores
  • Utilized: ₹6,433 crores
  • Unutilized: ₹1,686 crores (temporarily invested in fixed deposits with scheduled commercial banks)
  • Object 1 (Growing ecosystem): ₹4,300 crores allocated, fully utilized
  • Object 2 (New initiatives): ₹2,000 crores allocated, ₹314 crores utilized, ₹1,686 crores unutilized
  • Object 3 (General corporate): ₹1,819 crores allocated, fully utilized

4. Presentation Change: Effective September 30, 2025, amounts presented in INR crores instead of INR millions