Paytm CEO Vijay Shekhar Sharma has voluntarily forgone all 2.1 crore employee stock option plans, or ESOP units, granted to him, according to an exchange filing. "This will result in...one-time, non-cash, acceleration of ESOP expense of ₹492 crore in...quarter ended March 31, 2025," it added. Last year, SEBI issued a show-cause notice to Paytm over the ESOPs granted to Sharma.