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    One 97

    PAYTM
    Financial Services·7 May 2026
    Management Summary

    One 97 reported a robust Q4 FY26, with GMV growing 27% YoY and net payment margins expanding to 9 bps. The company achieved an EBITDA margin of approximately 6% for FY26. Management highlighted broad-based growth across payments and financial services, with merchant loan penetration reaching 7%. The company is focused on leveraging AI for customer acquisition and retention, and aims for 15-20% EBITDA margins in the medium term, while indirect costs are expected to grow significantly lower than revenue in FY27.

    Highlights

    5
    • Q4 GMV grew 27% YoY, indicating strong payment processing growth.

    • FY26 EBITDA margin expanded to approximately 6%, demonstrating strong expansion.

    • Q4 Net Payment Margin improved to 9 bps, up from previously above 4 bps, driven by product improvements and credit instruments on UPI.

    • Merchant loan penetration reached 7% of the merchant base, up from 6% a year ago, showing progress in cross-selling financial services.

    • Device additions grew 22% with 2.7 million new devices, expanding the merchant network.

    Concerns

    2
    • Subscription revenue was flat YoY despite 2.7 million new device additions.

    • Management did not provide a specific timeline for the wallet license, stating only 'we remain committed'.

    What Changed2

    vs Q1 FY27

    Guidance items10 → 6 (-4)Risks discussed4 → 2 (-2)

    Key financials

    Single quarter

    08 metrics
    1. 01EBITDA Margin6%
    2. 02Net Payment Margin9 bps
    3. 03GMV Growth27%+27%YoY
    4. 04Device Additions2.7 Mn+22%YoY
    5. 05Merchant Loan Penetration7%

    Segment breakdown

    Payments
    55% Revenue Contribution
    Financial Services
    30% Revenue Contribution
    List

    Capital allocation

    1
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    Guidance & targets

    6
    CategoryTargetPriority
    Profitability
    EBITDA Margin
    15-20%
    High
    Profitability
    Contribution Margins
    55-60%
    Medium
    Profitability
    Operating Leverage & EBITDA Margin
    Significant expansion
    Medium
    Profitability
    EBITDA vs Capex
    EBITDA significantly higher than capex
    Medium
    Revenue
    Revenue Growth
    Acceleration
    Medium
    Costs
    Indirect Cost Growth
    Significantly lower than revenue and contribution profit growth
    Medium

    What to watch in Q1 FY27

    5

    Revenue Growth Acceleration

    Next quarter (Q1 FY27)
    CurrentDiscussed as a target for FY27
    TargetEvidence of acceleration in Q1 FY27 results

    Why it matters

    Key to achieving overall growth targets and market expectations, as management guided for acceleration in FY27.

    A bit more colour on the revenue growth acceleration that you've talked about in Fiscal 27.

    Risks & concerns

    2
    RiskSeverity

    Regulatory actions (RBI) and wallet license uncertainty

    Analyst questioned the impact of the PPBL ban on OCL and the timeline for the wallet license, to which management stated 'no impact' and 'committed' but provided no timeline.Analyst downplayed

    medium

    Competition in merchant lending distribution

    Analyst raised concerns about competition for distribution partners in merchant lending, but management emphasized their unique position as payment flow owners.Analyst acknowledged

    low

    Q&A highlights

    8

    “And EBITDA, we will maintain about two and a half to three years from now, that we should be able to get to those sorts of EBITDA margins.”

    Analyst sought clarity on the drivers of future revenue growth and the path to achieving medium-term EBITDA margin targets.

    asked by Mr. Manish Adukia

    2 min read6 chapters

    Detailed Narrative

    01

    Q4 FY26 Performance and FY26 Overview

    One 97 reported a strong Q4 FY26, with Gross Merchandise Value (GMV) growing 27% year-on-year. The company's net payment margin improved significantly to 9 basis points, up from previously above 4 basis points. For the full fiscal year 2026, the company achieved an EBITDA margin of approximately 6%, demonstrating strong expansion. Device additions continued robustly, with 2.7 million new devices added, representing a 22% growth on the existing base.

    02

    Revenue Growth Drivers and Segment Performance

    The company's revenue growth is broad-based, with payments contributing about 55% and financial services contributing about 30% of the total revenue. Management expects revenue growth to accelerate in Fiscal 27, driven by tailwinds in both online and offline payments, as well as strong growth in financial services. Merchant loans continue to be solid, and there is recovery in personal loans and market share growth in wealth management.

    03

    Profitability and Margin Expansion Strategy

    One 97 is focused on achieving a medium-term aspirational EBITDA margin of 15-20% within two and a half to three years. The improvement in net payment margins is attributed to product enhancements, which allow for pricing discipline, and a shift towards credit instruments on UPI rails. The company also expects indirect costs to grow significantly lower than revenue and contribution profit growth in the next year, leading to continued operating leverage and EBITDA margin expansion.

    04

    Financial Services and Merchant Lending

    The company's financial services strategy revolves around merchant loans, personal loans, and wealth management. Merchant loan penetration currently stands at 7% of the merchant base, up from 6% a year ago, indicating a 15% increase. Management sees significant room for expansion in this area. The growth in merchant lending is driven by base expansion, penetration rate increase, and higher ticket sizes, with the core business remaining intact while expanding the total addressable market.

    05

    AI Integration and Future Opportunities

    AI is viewed as a transformative force for Paytm, impacting all aspects from customer acquisition to trading and portfolio management. Management believes AI will enable the creation of 'agents' for various financial services, making the proposition more compelling. While there are no material capital expenditure plans for AI, the company is open to selective inorganic actions specifically in the AI space, focusing on improving existing businesses rather than entirely new lines.

    06

    Capital Allocation and Regulatory Stance

    For FY26, the company's EBITDA was 500 crores, and capex was less than this amount. Management expects FY27 EBITDA to be significantly higher than capex. Regarding regulatory matters, particularly the Paytm Payments Bank ban and the wallet license, management stated there was 'no impact' on the listed entity and reiterated their commitment to the wallet license, though no specific timeline was provided. The company prefers its current model of being a technology platform facilitating disbursements through partners rather than becoming a credit issuing entity itself.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.