# EDGAR Filing Document

**Accession Number:** 0002010499
**File Stem:** 0001493152-26-003657
**Filing Date:** 2026-1
**Character Count:** 34076
**Document Hash:** bb148e6366ddd5a59911e9ea02dca857
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-003657.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001493152-26-003657

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260127

**DATE AS OF CHANGE**: 20260126

**EFFECTIVENESS DATE**: 20260127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Diginex Ltd
- **CENTRAL INDEX KEY:** 0002010499
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292968
- **FILM NUMBER:** 26561881

**BUSINESS ADDRESS:**
- **STREET 1:** SMART-SPACE FINTECH 2, ROOM 3,
- **STREET 2:** UNIT 401-404, CORE C, CYBERPORT,
- **CITY:** TELEGRAPH BAY
- **STATE:** K3
- **ZIP:** 0000000
- **BUSINESS PHONE:** 852 9315 5775

**MAIL ADDRESS:**
- **STREET 1:** SMART-SPACE FINTECH 2, ROOM 3,
- **STREET 2:** UNIT 401-404, CORE C, CYBERPORT,
- **CITY:** TELEGRAPH BAY
- **STATE:** K3
- **ZIP:** 0000000

**As filed with the Securities and Exchange Commission on January 26, 2026.**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**DIGINEX LIMITED**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **N/A**<br>|
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer <br> Identification No.) |

---

**25 Wilton Road, Victoria**

**London**

**Greater London**

**SW1V 1LW**

**United Kingdom**

**+44 203 998 0008**

(Address, including zip code, and telephone number, including area code, of principal executive offices)

**Diginex Limited** 

**2024 Omnibus Incentive Plan**

(Full title of the plan)

**Puglisi & Associates**

**850 Library Avenue, Suite 204** 

**Newark, Delaware 19711**

**302-738-6680**

(Name and address, including zip code, and telephone number, including area code, of agent for service)

 

*Copies to***:**

Michael Collins, Esq.

Gibson, Dunn & Crutcher LLP

1700 M Street, N.W.

Washington, D.C. 20036-4504

Telephone: (202) 955-8500

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☐ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "***Registration Statement***") is filed by Diginex Limited (the "***Company***" or the "***Registrant***") to register 43,200,000 ordinary shares, par value $0.00005 per share, of the Company ("***Ordinary Shares***"), that may be offered and issued pursuant to awards to eligible persons under the Diginex Limited 2024 Omnibus Incentive Plan, as amended from time to time (the "***Plan***").

**Part I**

**Information Required in the Section 10(a) Prospectus**

**Item 1.** **Plan Information.**

The documents containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "***Securities Act***"). In accordance with the instructions to Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission (the "***SEC***") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.**

The following documents, which have previously been filed by the Registrant with the SEC pursuant to the Securities Act and pursuant to the Securities Exchange Act of 1934, as amended (the "***Exchange Act***"), are incorporated by reference into this Registration Statement and shall be deemed to be a part hereof:

● the Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/2010499/000164117225018847/form20-f.htm) filed with the SEC on July 14, 2025, as amended by the [Form 20-F/A](https://www.sec.gov/Archives/edgar/data/2010499/000164117225023257/form20-fa.htm) filed with the SEC on August 12, 2025; and

● the [description of the Ordinary Shares](https://www.sec.gov/ix?doc=/Archives/edgar/data/2010499/000164117225026615/formf-1a.htm#mj_011) which is contained in a registration statement on Form F-1/A filed with the SEC on September 5, 2025 under the Exchange Act, including any amendment or report filed with the SEC for the purpose of updating such description.

Except to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, all documents subsequently filed by the Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.

Any statement, including financial statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or therein or in any other subsequently filed document which also is incorporated or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

**Item 6. Indemnification of Directors and Officers.**

Cayman Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime, or against the indemnified person's own fraud or dishonesty. The Company's Amended and Restated Memorandum and Articles provide to the extent permitted by law, the Company shall indemnify each existing or former secretary, director (including alternate director), and any of the Company's other officers (including an investment adviser or an administrator or liquidator) and their personal representatives against: (a) all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the existing or former director (including alternate director), secretary or officer in or about the conduct of the Company's business or affairs or in the execution or discharge of the existing or former director (including alternate director), secretary's or officer's duties, powers, authorities or discretions; and (b) without limitation to paragraph (a) above, all costs, expenses, losses or liabilities incurred by the existing or former director (including alternate director), secretary or officer in defending (whether successfully or otherwise) any civil, criminal, administrative or investigative proceedings (whether threatened, pending or completed) concerning the Company or the Company's affairs in any court or tribunal, whether in the Cayman Islands or elsewhere. No such existing or former director (including alternate director), secretary or officer, however, shall be indemnified in respect of any matter arising out of his own dishonesty, fraud, willful default or willful neglect.

To the extent permitted by the Companies Act (As Revised) of the Cayman Islands, the Company may make a payment, or agree to make a payment, whether by way of advance, loan or otherwise, for any legal costs incurred by an existing or former director (including alternate director), secretary or any of the Company's officers in respect of any matter identified in above on condition that the director (including alternate director), secretary or officer must repay the amount paid by the Company to the extent that it is ultimately found not liable to indemnify the director (including alternate director), the secretary or that officer for those legal costs. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

The Plan provides that no member of the Board of Directors or the committee administering the Plan, or any officer or employee of the Company or any affiliate thereof acting on behalf of the Board of Directors or the committee administering the Plan, shall be personally liable for any action, omission, determination, or interpretation taken or made in good faith with respect to the Plan, and all members of the Board of Directors or the committee administering the Plan and each and any officer or employee of the Company and of any affiliate thereof acting on their behalf shall, to the maximum extent permitted by law, be fully indemnified and protected by the Company in respect of any such action, omission, determination or interpretation.

**Item 7. Exemption from Registration Claimed.**

Not applicable.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit<br> No.** | **Description** |
| 4.1\* | [Amended and Restated Memorandum and Articles of Association.](https://www.sec.gov/Archives/edgar/data/2010499/000164117225021080/ex3-1.htm) |
| 5.1\*\* | [Opinion of Ogier.](ex5-1.htm) |
| 10.1\* | [Diginex Limited Amended and Restated 2024 Omnibus Incentive Plan.](https://www.sec.gov/Archives/edgar/data/2010499/000164117225021080/ex10-10.htm) |
| 23.1\*\* | [Consent of UHY LLP.](ex23-1.htm) |
| 23.2\*\* | [Consent of Ogier (included in Exhibit 5.1).](ex5-1.htm) |
| 24.1\*\* | [Powers of Attorney (included on the signature page to this Registration Statement).](#sd_poa) |
| 107.1\*\* | [Filing Fee Table.](ex107.htm) |

---

\* Previously filed. <br> \*\* Filed herewith.

**Item 9. Undertakings.**

(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

*provided*, *however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(h) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES** 

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Hong Kong, on January 26, 2026.

---

| | |
|:---|:---|
| **Diginex Limited** | **Diginex Limited** |
| By: | */s/ Mark Blick* |
|  | Mark Blick |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENT, that each person whose signature appears below hereby constitutes and appoints each of Mark Blick and Paul Ewing, and each of them acting individually, as his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution in each of them singly, for such person and in such person's name, place and stead, and in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the SEC, granting to the attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite or necessary to be done in or about the premises, as fully to all intents and purposes as such person might, or could do in person, hereby ratifying and confirming all that the attorneys-in-fact and agents or any of each of them or their substitutes may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Mark Blick* | Chief Executive Officer and Director | January 26, 2026 |
| Mark Blick | (Principal Executive Officer) |  |
| */s/ Paul Ewing* | Chief Financial Officer | January 26, 2026 |
| Paul Ewing | (Principal Accounting Officer and Principal Financial Officer) |  |
| */s/ Miles Pelham* | Chairman and Director | January 26, 2026 |
| Miles Pelham | (Principal Executive Officer) |  |
| */s/ Tomicah Tillemann-Dick* | Director | January 26, 2026 |
| Tomicah Tillemann-Dick |  |  |
| */s/ Carnel Geddes* | Director | January 26, 2026 |
| Carnel Geddes |  |  |
| */s/ Katerina Klezlova* | Director | January 26, 2026 |
| Katerina Klezlova |  |  |

---

**SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF REGISTRANT** 

Pursuant to the requirements of the Securities Act, the undersigned, the duly authorized representative in the United States of the Registrant has signed this Registration Statement on January 26, 2026.

---

| | |
|:---|:---|
| **PUGLISI & ASSOCIATES** | **PUGLISI & ASSOCIATES** |
| By: | */s/ Donald J. Puglisi* |
|  | Donald J. Puglisi |
|  | Authorized Representative |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | | |
|:---|:---|:---|
| **Diginex Limited**<br> c/o - Ogier Global (Cayman) Limited<br> 89 Nexus Way, Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands | D: | +852 3656 6054<br> +852 3656 6061 |
| **Diginex Limited**<br> c/o - Ogier Global (Cayman) Limited<br> 89 Nexus Way, Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands | E: | nathan.powell@ogier.com<br> florence.chan@ogier.com |
| **Diginex Limited**<br> c/o - Ogier Global (Cayman) Limited<br> 89 Nexus Way, Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands |  |  |
| **Diginex Limited**<br> c/o - Ogier Global (Cayman) Limited<br> 89 Nexus Way, Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands | Reference: | FYC/AGC/504662.00002 |
|  |  | 24 January 2026 |

---

Dear Sirs

**Diginex Limited (the Company)**

We have acted as Cayman Islands counsel to the Company in connection with the Company's registration statement on Form S-8, including all amendments and supplements thereto (the **Form S-8**), as filed with the United States Securities and Exchange Commission under the United States Securities Act of 1933, as amended on or about the date hereof. The Form S-8 relates to the registration of 43,200,000 ordinary shares of par value US$0.00005 each (the **ESOP Shares**) to be issued by the Company pursuant to the amended and restated 2024 omnibus incentive plan of the Company as approved by the board of directors of the Company and the shareholders of the Company (the **Equity Incentive Plan**).

We are furnishing this opinion as Exhibit 5.1 and Exhibit 23.2 to the Form S-8.

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in paragraph 1 below. A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

---

| | |
|:---|:---|
| **1** | **Documents examined** |

---

For the purposes of giving this opinion, we have examined originals, copies, or drafts of the following documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the
 certificate of incorporation of the Company dated 26 January 2024 issued by the Registrar
 of Companies of the Cayman Islands (the **Registrar**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the
 amended and restated memorandum and articles of association of the Company as adopted by
 special resolutions of the Company passed on 22 October 2024 with effect from 22 January
 2025 (the **Memorandum** and **Articles**);

---

| | | | |
|:---|:---|:---|:---|
| **Ogier**<br> Providing advice on British Virgin Islands, Cayman Islands and Guernsey laws<br>Floor 11 Central Tower<br> 28 Queen's Road Central<br> Central<br> Hong Kong<br>T +852 3656 6000<br> F +852 3656 6001<br> **ogier.com** | **Partners**<br> Nicholas Plowman<br> Nathan Powell<br> Anthony Oakes<br> Oliver Payne<br> Kate Hodson<br> David Nelson<br> Justin Davis<br> Joanne Collett<br> Dennis Li<br> Cecilia Li | Yuki Yan<br> David Lin<br> Alan Wong<br> Rachel Huang\*\*<br> Janice Chu\*\*<br> Zhao Rong Ooi<sup>†</sup><br> Florence Chan\*<sup>‡</sup><br> Richard Bennett\*\*<sup>‡</sup><br> James Bergstrom<sup>‡</sup><br>| \* admitted in New Zealand<br> \*\* admitted in England and Wales<br> <sup>†</sup> admitted in Singapore<br> <sup>‡</sup> not ordinarily resident in Hong Kong |

---

Page 2 of **4**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the
 register of directors and officers of the Company dated 17 January 2025 (the **ROD**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the
 shareholder list of the Company provided to us on 22 December 2025 (the **ROM**, and together
 with the ROD, the **Registers**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the
 written resolution of all directors of the Company dated 15 July 2024 and 28 July 2024, respectively,
 approving, among other things, the Company's adoption and amendment of Equity Incentive
 Plan, and the written resolution of all directors of the Company dated 23 January 2026 ratifying
 the appointment of administrator of the Plan (the **Board Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the
 written resolution of all shareholders of the Company dated 15 July 2024 and 28 July 2024,
 respectively, approving, among other things, the Company's adoption and amendment of
 Equity Incentive Plan (the **Shareholder Resolutions**, together with the Board Resolution,
 the **Reviewed Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) the
 email from Carnel Geddes dated 22 January 2026 confirming the determination of compensation
 committee of the board of directors of the Company to adjust the Maximum Cap (as defined
 in the Plan);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) the
 certificate from a director of the Company dated 23 January 2026 as to certain matters of
 fact (the **Director's Certificate**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the
 Form S-8; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) the
 Equity Incentive Plan as exhibited to the Form S-8.

---

| | |
|:---|:---|
| **2** | **Assumptions** |

---

In giving this opinion we have relied upon the assumptions set forth in this paragraph 2 without having carried out any independent investigation or verification in respect of those assumptions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all
 original documents examined by us are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all
 copy documents examined by us (whether in facsimile, electronic or other form) conform to
 the originals and those originals are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) all
 signatures, seals, dates, stamps and markings (whether on original or copy documents) are
 genuine;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) each
 of the Registers, the Director's Certificate and the Equity Incentive Plan is accurate,
 complete and up-to-date (as the case may be) as at the date of this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the
 Memorandum and Articles provided to us are in full force and effect and have not been amended,
 varied, supplemented or revoked in any respect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) all
 copies of the documents are true and correct copies and the documents in every material respect
 to the latest drafts of the same produced to us and, where the documents have been provided
 to us in successive drafts marked to show changes from a previous draft, all such changes
 have been accurately marked;

Page 3 of **4**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) the
 Reviewed Resolutions have been duly passed in accordance with the Company's articles
 of association then in effect and remains in full force and effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) each
 of the directors of the Company has acted in good faith with a view to the best interests
 of the Company and has exercised the standard of care, diligence and skill that is required
 of him or her in approving the Equity Incentive Plan, and no director has a financial interest
 in or other relationship to a party of the transactions contemplated by the Equity Incentive
 Plan which has not been properly disclosed in the Board Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) neither
 the directors and shareholders of the Company have taken any steps to wind up the Company
 or to appoint a liquidator of the Company and no receiver or restructuring officer has been
 appointed over any of the Company's property or assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) the
 maximum number of shares which the Company is required to issue under the Equity Incentive
 Plan to fulfil its obligation will not exceed the Company's authorised share capital
 then in place;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) the
 consideration payable for each ESOP Share shall be no less than the par value of the ESOP
 Shares; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) there
 is nothing under any law (other than the laws of the Cayman Islands), that would or might
 affect the opinions herein.

---

| | |
|:---|:---|
| **3** | **Opinions** |

---

On the basis of the examination of the documents and assumptions referred to above and subject to the limitations and qualifications set forth in paragraph 4 below, we are of the opinion that:

**Authorised Share Capital**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 authorised share capital of the Company is US$50,000 divided into 960,000,000 ordinary shares
 of par value US$0.00005 each and 40,000,000 preferred shares of par value US$0.00005 each.

**Valid Issuance of ESOP Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (i)
 The ESOP Shares to be issued under the Equity Incentive Plan have been duly authorised by
 all necessary corporate actions of the Company under the Memorandum and Articles; (ii) upon
 the issuance and delivery of the ESOP Shares in accordance with the Memorandum and Articles,
 the Reviewed Resolutions and the terms of the Equity Incentive Plan; and (iii) once consideration
 of not less than the par value per ESOP Share is fully paid in accordance with the Equity
 Incentive Plan to the Company, the ESOP Shares will be validly issued, fully paid and non-assessable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Once
 the register of members of the Company has been updated to reflect the issuance of the ESOP
 Shares, the shareholders recorded in the register of members of the Company will be deemed
 to have legal title to the shares of the Company set out against their respective name.

Page 4 of **4**

---

| | |
|:---|:---|
| **4** | **Limitations and Qualifications** |

---

4.1 We
 offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as
 to any laws other than the laws of the Cayman Islands, and we have not, for the purposes
 of this opinion, made any investigation of the laws of any other jurisdiction, and we express
 no opinion as to the meaning, validity, or effect of references in the Equity Incentive Plan
 to statutes, rules, regulations, codes or judicial authority of any jurisdiction other than
 the Cayman Islands; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except
 to the extent that this opinion expressly provides otherwise, as to the commercial terms
 of, or the validity, enforceability or effect of the Form S-8, the accuracy of representations,
 the fulfilment of warranties or conditions, the occurrence of events of default or terminating
 events or the existence of any conflicts or inconsistencies among the Form S-8 and any other
 agreements into which the Company may have entered or any other documents.

4.2 Under
 the Companies Act (Revised) of the Cayman Islands annual returns in respect of the Company
 must be filed with the Registrar, together with payment of annual filing fees. A failure
 to file annual returns and pay annual filing fees may result in the Company being struck
 off the Register of Companies, following which its assets will vest in the Financial Secretary
 of the Cayman Islands and will be subject to disposition or retention for the benefit of
 the public of the Cayman Islands.

---

| | |
|:---|:---|
| **5** | **Governing law of this opinion** |

---

5.1 This
 opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed
 by, and shall be construed in accordance with, the laws of the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited
 to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined
 to, and given on the basis of, the laws and practice in the Cayman Islands at the date of
 this opinion.

5.2 Unless
 otherwise indicated, a reference to any specific Cayman Islands legislation is a reference
 to that legislation as amended to, and as in force at, the date of this opinion.

---

| | |
|:---|:---|
| **6** | **Reliance** |

---

We hereby consent to the filing of this opinion as an exhibit to the Form S-8.

This opinion may be used only in connection with the Form S-8 while the Equity Incentive Plan is effective.

Yours faithfully

![](ex5-1_002.jpg)

**Ogier**

## Exhibit 23.1

**Exhibit 23.1**

<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>

We hereby consent to incorporation by reference in this Registration Statement on Form S-8 of Diginex Limited (the "Company") of our report dated July 11, 2025, with respect to our audits of the consolidated financial statements of Diginex Limited as of March 31, 2025 and 2024 and for the years then ended, appearing in the Company's Form 20-F and Form 20F/A filed with the Securities and Exchange Commission.

/s/ UHY LLP

New York, New York

January 26, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107.1**

**Calculation of Filing Fee Table**

**FORM S-8**

(Form Type)

**DIGINEX LIMITED**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Amount Registered<sup>(1)</sup>** | **Proposed Maximum<br> Offering Price Per Unit** | **Maximum<br> Aggregate<br> Offering Price** | **Fee Rate** | **Amount of<br> Registration Fee** |
| Equity | Ordinary shares, par value $0.00005 per share | Rule 457(a) | 43200000 | $1.91 | $82512000 | $138.10 per $1,000,000 | $11394.91 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $82512000 |  | $11394.91 |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $11394.91 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) This
 Registration Statement on Form S-8 covers (i) 43,200,000 ordinary shares, par value $0.00005
 per share, of Diginex Limited (the "Ordinary Shares") authorized to be issued
 under the Diginex Limited 2024 Omnibus Incentive Plan (the "Plan"), and (ii)
 pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities
 Act"), such indeterminate number of additional Ordinary Shares as may become issuable
 to prevent dilution in the event of stock splits, stock dividends or similar transactions
 pursuant to the terms of the Plan. The price per share was calculated in accordance with
 Rule 457(c) and (h) of the Securities Act for purposes of calculating the registration fee.
 The maximum aggregate offering price was computed based on the average of the high and low
 price of the Ordinary Shares on January 20, 2026.

N/A