No Increase in Paytm Stock Option Pool as ESOP Changes Focus on Results

The amendment does not expand the existing ESOP pool, nor does it add dilution to existing shareholders. The maximum number of options that can be issued under the 2019 scheme stays the same, and the pending 26.7 million options will continue to be governed by the same nominal‑value conversion rules. The only shift is the stricter, performance‑driven vesting methodology for any future grants.