Paytm Share Price in Focus After Confirming Business Transfer of Offline Payments Unit to PPSL

One 97 Communications Limited has formally announced the execution of the Business Transfer Agreement for transferring the offline merchant payments business to Paytm Payments Services Limited (PPSL), its wholly owned subsidiary. This update follows disclosures issued previously regarding the restructuring plan.  

Agreement Execution and Effective Transfer Date 

The company confirmed that the Business Transfer Agreement was executed on November 28, 2025, after receiving shareholder approval on November 23, 2025. The transfer will take effect from midnight of November 30, 2025. 

The restructuring is being carried out to align with the Reserve Bank of India regulatory requirements for payment aggregators issued in September 2025.  

Transaction Details and Consideration 

The transfer will take place on a slump sale basis. Paytm will receive lump sum cash consideration based on the book value of assets and liabilities of the transferred undertaking as of the effective date. 

As a reference, the book value of the transferred unit as of March 31, 2025, was approximately ₹960 crore. 

Read More: Paytm Share Price Surges; Gets Final RBI Approval to Operate as a Payment Aggregator! 

Leadership and Structural Changes 

Along with the business transfer, senior executives linked to the unit, including the COO Offline Payments and the CTO Payments, will also shift to Paytm Payments Services Limited. Their transfers will be effective from midnight of November 30, 2025. Following this transition, they will cease to be senior management personnel of the parent company.  

The restructuring is part of the company's internal alignment to consolidate the payment business and follow regulatory requirements. The transferred unit remains under the same ownership as PPSL is wholly owned by the parent entity.  

One97 Communications Share Price Performance  

As of December 1, 2025, at 9:19 AM, One97 Communications share price on NSE was trading at ₹1,324.60 up by 0.30% from the previous closing price.  

Conclusion 

The business transfer marks a step in the restructuring process for the company, with operational responsibility shifting to Paytm Payments Services Limited while retaining full ownership control. 

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