One 97 Communications, Paytm's parent company, reported a net profit of Rs 122.5 crore in Q1 FY26, a significant turnaround from the previous year's loss. Revenue increased by 28% to Rs 1,917 crore. The company addressed SEBI concerns regarding ESOPs by cancelling 21 million options granted to the MD & CEO, resulting in an accelerated charge and adjustments to reserves.