Integrated Filing — IndAS



General information about company
Scrip Code 532875
NSE Symbol ADSL
MSEI Symbol NOTLISTED
ISIN INE102I01027
Name of company Allied Digital Services Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   17:30:00
End date and time of board meeting 30-May-2025   23:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.allieddigital.net/in/wp-content/uploads/2025/05/Policy-on-Related-Party-Transactions-30.05.2025_Final.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company has not defaulted on any loans or debt securities



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 999400000 3661500000
Other income 358700000 384300000
Total income 1358100000 4045800000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 387900000 1782300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9100000 -10900000
(d) Employee benefit expense 286600000 1041100000
(e) Finance costs 16600000 63500000
(f) Depreciation, depletion and amortisation expense 96100000 180000000
(f) Other Expenses
1 Other Expenses 453000000 692600000
Total other expenses 453000000 692600000
Total expenses 1249300000 3748600000
3 Total profit before exceptional items and tax 108800000 297200000
4 Exceptional items 0 0
5 Total profit before tax 108800000 297200000
6 Tax expense
7 Current tax 72400000 136800000
8 Deferred tax 0 0
9 Total tax expenses 72400000 136800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement -79500000 -53100000
11 Net Profit Loss for the period from continuing operations -43100000 107300000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -43100000 107300000
17 Other comprehensive income net of taxes -4000000 -10900000
18 Total Comprehensive Income for the period -47100000 96400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 281900000 281900000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.77 1.92
Diluted earnings (loss) per share from continuing operations -0.77 1.89
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.77 1.92
Diluted earnings (loss) per share from continuing and discontinued operations -0.77 1.89
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Company is engaged in the business of IT and ITeS Services Global Managed Service Provider and Systems Integrator offering the entire spectrum of infrastructure solutions and services to clients across 70 countries. 2. The above audited standalone financial results have been prepared in the format specified in Division II of Schedule III of Companies Act 2013 and are being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI Listing Regulations 2015 as amended from time to time amended by the Companies Indian Accounting Standards Rules 2016 prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 3. The above financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on May 30 2025. The statutory auditors have issued modified opinion on the financial results for the quarter and year ended March 31 2025. The financial results for the quarter and year ended March 31 2024 were audited by erstwhile statutory auditors. 4. The Company has applied its significant accounting policies in the preparation of these financial results consistent with those followed in the annual financial statements for the year ended March 31 2024. 5. Certain errors pertaining to prior period balances were identified during the current financial year. These errors have been rectified and accounted in the current financial year. As a result this has led to non-compliance of requirements of IND AS 8 Accounting Policies Changes in Accounting Estimates and Errors a. During the earlier years the Company had extended a loan to its wholly owned subsidiary Allied Inc. However the amount was inadvertently classified under Investments. This classification error was identified during the current year and the balance has accordingly been reclassified from Investments to Loans and Advances. As a result of this reclassification a foreign exchange gain of Rs. 5081 lakh pertaining to earlier periods has been recognised in the Statement of Profit and Loss during the current year. b. During the previous year the Company did not comply with Ind AS 21 in respect of certain assets and liabilities. As a result a foreign exchange loss of Rs. 2048 lakh has been recognised in the current year due to the rectification of an error relating to foreign currency translation differences pertaining to earlier years c. An amount of Rs. 736 lakh has been written back in the current year as a result of rectifying an earlier omission wherein an amount classified as deferred revenue was inadvertently not accounted for. The same has now been appropriately written back.t d. An amount of Rs. 693 lakh has been adjusted in the current year on account of short or excess depreciation charged in previous periods. This arose from an incorrect estimation of the useful life of certain fixed assets which has since been corrected. e. A loss of Rs. 766 lakh arising from the sale of a fixed asset in earlier years had remained unrecognised due to an error. The same has now been accounted for in the current financial year upon identification and rectification of the omission. The auditor opinion is modified in respect of these matters. 6. The Company is in the process of reconciling a difference of approximately Rs. 610 lakh between the input tax credit available as per the GST portal and the ITC recorded in its books of accounts. This reconciliation is currently underway and will be addressed in due course. The auditor opinion is modified in respect of this matter. 7. The Company has extended interest free loans to certain companies resulting in non compliance with Section 186 7 of the Companies Act 2013 which stipulates that no loan shall be given at an interest rate lower than the prevailing yield of Government Securities corresponding to the tenor of the loan. 8. The outstanding amount as on March 31 2025 is Rs 11625 lakhs which includes Rs 11000 lakhs to its wholly owned subsidiairy Allied Inc USA on account of reclassification of investment amount to loan and advances during the previous year. 9. The management is of the view that no interest has been charged on these loans and advances as they were extended to support the working capital requirements facilitate further investments and ensure the liquidity of the respective related party companies. The auditor opinion is modified in respect of this matter. 10. As per Ind AS 108 Operating Segment segment shall be disclosed in Consolidated financial results. Hence no separate disclosure has been given in the standalone financial results of the company. 11. Pursuant to the exercise of Employee Stock Options under various Employee Stock Options Schemes the Company has allotted 157175 and 1087400 Equity Shares to the employees during the quarter and year ended March 31 2025 respectively.t 12. The figures for the quarter ended March 31 2025 and the quarter ended March 31 2024 reflect the differences between the audited amounts of the financial year and published unaudited accounts of the nine months period ended December 31 2024 and nine months period ended December 31 2023 respectively. 13. The Board of Directors have proposed a final dividend of Rs. 1.50 per equity share for the year ended March 31 2025 subject to the approval of the shareholders at the ensuing Annual General Meeting. 14. The results for the quarter and year ended March 31 2025 are available on the BSE Ltd website www.bseindia.com NSE Ltd website www.nseindia.com and on companys website www.alliedigital.net. 15. Previous period or year figures have been regrouped or rearranged wherever necessary to conform to the current period or year classifications.ttttttt



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 435700000
Capital work-in-progress 0
Investment property 750200000
Goodwill 0
Other intangible assets 441600000
Intangible assets under development 8000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 838900000
Trade receivables, non-current 0
Loans, non-current 11100000
Other non-current financial assets 8700000
Total non-current financial assets 858700000
Deferred tax assets (net)
Other non-current assets 102600000
Total non-current assets 2596800000
2 Current assets
Inventories 490700000
Current financial asset
Current investments 22500000
Trade receivables, current 954900000
Cash and cash equivalents 6700000
Bank balance other than cash and cash equivalents 260300000
Loans, current 1207900000
Other current financial assets 1403300000
Total current financial assets 3855600000
Current tax assets (net) 53700000
Other current assets 170400000
Total current assets 4570400000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7167200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 281900000
Other equity 4532400000
Total equity attributable to owners of parent 4814300000
Non controlling interest
Total equity 4814300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 131000000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 85500000
Total non-current financial liabilities 216500000
Provisions, non-current 113900000
Deferred tax liabilities (net) 143400000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 473800000
Current liabilities
Current financial liabilities
Borrowings, current 445700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 982700000
Total Trade payable 1002600000
Other current financial liabilities 22300000
Total current financial liabilities 1470600000
Other current liabilities 72800000
Provisions, current 335700000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1879100000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 2352900000
Total equity and liabilites 7167200000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Service 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Revenue 0 0
Less: Inter segment revenue
Revenue from operations 0 0
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Service 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Profit before tax 0 0
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Service 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Service 0 0
2 Solutions 0 0
3 Unallocated 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As per Ind AS 108 Operating Segment segment shall be diclosed in Consolidated financial results. Hence no separate disclosure has been given in the standalone financial results of the company. ttttttt n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Actuarial Gain/(loss) on gratuity -4000000 -10900000
Total Amount of items that will not be reclassified to profit and loss -4000000 -10900000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -4000000 -10900000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 297200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 63500000
Adjustments for decrease (increase) in inventories -10900000
Adjustments for decrease (increase) in trade receivables, current 17300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -47900000
Adjustments for other financial assets, non-current -4900000
Adjustments for other financial assets, current -1028900000
Adjustments for other bank balances 148500000
Adjustments for increase (decrease) in trade payables, current 115700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 30400000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 214500000
Adjustments for other financial liabilities, current 12800000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 174700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -315200000
Net cash flows from (used in) operations -18000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -18000000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 28400000
Proceeds from sales of investment property 0
Purchase of investment property 12500000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 81900000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 7500000
Income taxes paid (refund) 17600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -132900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 38800000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 294500000
Repayments of borrowings 0
Payments of lease liabilities 22900000
Dividends paid 83100000
Interest paid 54500000
Income taxes paid (refund) 17600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 155200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 4300000
Cash and cash equivalents cash flow statement at beginning of period 2400000
Cash and cash equivalents cash flow statement at end of period 6700000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Singhi & Co Chartered Accountants Yes 31-Aug-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 4045800000 4045800000
2 Total Expenditure 3748600000 3748600000
3 Net Profit/(Loss) 107300000 107300000
4 Earnings Per Share 1.92 1.92
5 Total Assets 7167100000 7167100000
6 Total Liabilities 2352800000 2352800000
7 Net Worth 4814300000 4814300000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) a.tDetails of Audit Qualification ni.tNote no. 05 to the Statement which explains the non compliance with the requirements of the Ind AS 8 Accounting Policies Changes in Accounting Estimates and Errors for the matters described therein. nii.tNote No. 06 to the Statement which explains that the Company is in process of reconciling a difference of approximately Rs. 610 lakh between Input Tax Credit ITC under Goods and Services Tax GST and the records available on GST portal. In the absence of a reconciliation statement and supporting documentation we were unable verify the correctness and recoverability of the ITC recognised. niii. Note No. 07 tThe Company has given interest free loans to certain companies which is in non Compliance of Section 186 7 of Companies Act 2013. The amount outstanding as on March 31 2025 is Rs 11625 lakhs. n
Textual Information(2) For the first paragraph the management have quantified the impact and it has been adjusted in the current financial results. However for the remaining two paragraphs the management is unable to quantify the impact
Textual Information(3) With respect to Qualification Point No. 1 which pertains to the presentation of prior period adjustments the same has already been incorporated in the financial statements for the year ended March 31 2025
Textual Information(4) Paragraph a ii relates to the difference between Input Tax Credit ITC under Goods and Services Tax GST and the records available on the GST portal. The management is in the process of reconciling the differences and will account for any impact if required upon completion of the reconciliation. Paragraph a iii pertains to interest-free loans aggregating to Rs 11625 lakhs of which Rs 11000 lakhs was extended to the Companys wholly owned subsidiary and the balance to other parties. The impact of this cannot be quantified as the management is of the view that no interest has been charged on these loans advances as they were extended to facilitate further investment support working capital requirements and ensure the liquidity of the respective related party companies.
Textual Information(5) Refer our independent auditors report the impact against point no.1 have already been incorporated in the financials for the year end March 31 2025 against point no. I and II needs to be ascertained and necessary correction should be incorporated in the future financial results.


Signatories detail
Name of CEO / Managing director Nitin Shah
Name of CFO Gopal Tiwari
Name of audit committee chairman Milind Kamat
Name of statutory auditor Singhi & Co.
Name of other signatory, if any, with designation Shweta Singhal
Place Mumbai
Date 30-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Allied Digital Services Limited Nitin Dhanji Shah Promoter Remuneration 60000000 Amount of Rs. 200 lakhs as Fixed component and amount not exceeding 200% of fixed component as variable componenet is approved by the audit committee 36388000 0 0
2 Allied Digital Services Limited Tejal Prakash Shah Promoter Group Remuneration 30000000 Amount of Rs. 200 lakhs as Fixed component and amount not exceeding 200% of fixed component as variable componenet is approved by the audit committee 4784000 0 0
3 Allied Digital Services Limited Nehal Nitin Shah Promoter Group Remuneration 1200000 Amount of Rs. 12 lakhs as Fixed component and amount not exceeding 200% of fixed component as variable componenet is approved by the audit committee 344000 0 0
4 Allied Digital Services Limited Allied Digital Services LLC Subsidiary Sale of goods or services 500000000 Amount of 50 crore p.a. approved with regard to the contracts/transaction for sale/purchase or supply of any goods or materials 310011000 293100000 1037200000
5 Allied Digital Services Limited Allied Digital Services LLC Subsidiary Purchase of goods or services 1500000000 Amount of 150 crore p.a. approved with regard to the contracts/transaction for availing/rendering of any services 98964000 46300000 1339400000
6 Allied Digital Services Limited En Pointe Technologies India Private Limited Subsidiary Any other transaction Re-imbursement of Expenses 200000 Reimbursement of Expenses approved by the audit committee Rs. 2,00,000 153000 5600000 5600000
7 Allied Digital Services Limited Allied-Ecop Surveillance Private Limited Subsidiary Any other transaction Re-imbursement of Expenses 200000 Reimbursement of Expenses approved by the audit committee Rs. 2,00,000 15000 100000 100000
8 Allied Digital Services Limited Allied CNT Solutions Private Limited Associate Any other transaction Re-imbursement of Expenses 200000 Reimbursement of Expenses approved by the audit committee Rs. 2,00,000 15000 1200000 400000
9 Allied Digital Services Limited Assetlite Equipment India Pvt. Ltd. Entity controlled by Promoter Any other transaction Expenses Recoverable & Outstanding Advances Payables 500000 as approved by audit committee 30000 23600000 0
10 Allied Digital Services LLC Allied Digital Services Japan GK Group Company Purchase of goods or services 40000000 as approved by audit committee 0 1100000 100000
11 Allied Digital Services LLC Allied Digital IT Services (Beijing) Co., Ltd. Group Company Purchase of goods or services 20000000 as approved by audit committee 0 0 0
12 Allied Digital Services LLC Allied Digital Services (Ireland Limited) Group Company Purchase of goods or services 40000000 as approved by audit committee 30388000 5800000 3300000
13 Allied Digital Services LLC Nehal Nitin Shah Promoter Group Remuneration 25000000 as approved by audit committee 23264000 0 0
14 Allied Digital Services LLC Dhara Nitin Shah Promoter Group Remuneration 15000000 as approved by audit committee 11144000 0 0
15 Allied Digital Services LLC Rohan Prakash Shah Promoter Group Remuneration 15000000 as approved by audit committee 12076000 0 0
16 Allied Digital Services Limited Allied Digital Incube Private Limited Entity controlled by Promoter Any other transaction Expenses Recoverable & Outstanding Advances Payables 200000 as approved by audit committee 90000 1100000 100000
17 Allied Digital Services Limited Allied Digital Coworks Pvt. Ltd. Entity controlled by Promoter Any other transaction Expenses Recoverable & Outstanding Advances Payables 200000 as approved by audit committee 90000 200000 100000
18 Allied Digital Services Limited Abhirati Properties Private Limited Entity controlled by Promoter Any other transaction Expenses Recoverable & Outstanding Advances Payables 3000000 as approved by audit committee 100000 25900000 46200000
19 Allied Digital Services Limited Nehal Shah Promoter Group Any other transaction Rent Paid 600000 Ratified and approved by the board of directors and audit committee for INR 6.00 p.a. 0 0 0
20 Allied Digital Services Limited Allied Smart IT Infrastructure Services LLC Entity controlled by Promoter Any other transaction Re-imbursement of Expenses 20000000 Ratified and approved by the board of directors and audit committee for INR 200 lakhs 11790000 0 0
21 Allied Digital Services LLC Allied Digital Services (UK) Limited Group Company Purchase of goods or services 40000000 approved by the board of directors and audit committee for INR 400 lakhs 13553000 23400000 23600000
22 Allied Digital Services LLC Allied Digital Services Do Brasil LTDA Group Company Purchase of goods or services 20000000 approved by the board of directors and audit committee for INR 200 lakhs 0 200000 2500000
23 Allied Digital Services LLC Allied Digital Singapore Pte. Ltd. Group Company Purchase of goods or services 40000000 approved by the board of directors and audit committee for INR 400 lakhs 3912000 4000000 700000
24 Allied Digital Services LLC Allied Smart IT Infrastructure Services LLC Group Company Purchase of goods or services 200000000 Ratified and approved by the board of directors and audit committee for INR 2000 lakhs 11790000 0 7100000
Total value of transaction during the reporting period 568901000