Integrated Filing — IndAS



General information about company

Scrip Code 500870
NSE Symbol CASTROLIND
MSEI Symbol NOTLISTED
ISIN INE172A01027
Name of company CASTROL INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Lubricants
Start date and time of board meeting 05-Aug-2025   13:40:00
End date and time of board meeting 05-Aug-2025   17:00:00
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 Not applicable
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 2025-02-03
Indicate Company website link for updated RPT policy of the Company https://www.castrol.com/content/dam/castrol/country-sites-new/en_in/india/home/documents/investors/rpt-policy.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
Not Applicable n



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-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 14968300000 29188300000
Other income 92600000 415000000
Total income 15060900000 29603300000
2 Expenses
(a) Cost of materials consumed 6975700000 14034900000
(b) Purchases of stock-in-trade 639700000 1327400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 102800000 -256900000
(d) Employee benefit expense 788100000 1463100000
(e) Finance costs 26200000 49500000
(f) Depreciation, depletion and amortisation expense 266200000 511700000
(f) Other Expenses
1 Other Expenses 2966800000 6051000000
Total other expenses 2966800000 6051000000
Total expenses 11765500000 23180700000
3 Total profit before exceptional items and tax 3295400000 6422600000
4 Exceptional items 0 0
5 Total profit before tax 3295400000 6422600000
6 Tax expense
7 Current tax 868500000 1684700000
8 Deferred tax -13100000 -36700000
9 Total tax expenses 855400000 1648000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 2440000000 4774600000
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 2440000000 4774600000
17 Other comprehensive income net of taxes 0 -300000
18 Total Comprehensive Income for the period 2440000000 4774300000
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 4945600000 4945600000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.47 4.83
Diluted earnings (loss) per share from continuing operations 2.47 4.83
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 2.47 4.83
Diluted earnings (loss) per share from continuing and discontinued operations 2.47 4.83
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 Financial Results have been prepared and published in accordance with the Indian Accounting Standards Section 133 of the Companies Act 2013 read with Rules framed thereunder and Regulation 33 of SEBI Listing Regulations, as amended from time to time n n2 The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 5 August 2025 n n3 The above results have been subjected to Limited Review by the Statutory Auditors of the Company n n4 The Companys business segment consists of a single segment of Lubricants in accordance with the requirements of Indian Accounting Standard Ind AS 108 Operating Segment. Accordingly no separate segment information has been provided. n n5 The Board of Directors of the Company has at its meeting held on 5 August 2025 recommended an interim dividend of Rs 3 point 50 per share 2024 Interim dividend Rs. 3 point 50 per share The record date for the purpose of said Interim Dividend is 11 August 2025 which would be paid on or before 3 September 2025



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-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3171400000
Capital work-in-progress 499300000
Investment property 0
Goodwill 0
Other intangible assets 13700000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 4875000000
Trade receivables, non-current 0
Loans, non-current 7600000
Other non-current financial assets 92800000
Total non-current financial assets 4975400000
Deferred tax assets (net) 887200000
Other non-current assets 1153900000
Total non-current assets 10700900000
2 Current assets
Inventories 6120500000
Current financial asset
Current investments 0
Trade receivables, current 5621300000
Cash and cash equivalents 7214300000
Bank balance other than cash and cash equivalents 1443500000
Loans, current 5900000
Other current financial assets 75000000
Total current financial assets 14360000000
Current tax assets (net) 0
Other current assets 1543600000
Total current assets 22024100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 32725000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4945600000
Other equity 13243200000
Total equity attributable to owners of parent 18188800000
Non controlling interest
Total equity 18188800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 531500000
Total non-current financial liabilities 531500000
Provisions, non-current 251100000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 782600000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 121400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7580200000
Total Trade payable 7701600000
Other current financial liabilities 4526800000
Total current financial liabilities 12228400000
Other current liabilities 782100000
Provisions, current 339500000
Current tax liabilities (Net) 403600000
Deferred government grants, Current 0
Total current liabilities 13753600000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 14536200000
Total equity and liabilites 32725000000
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-Apr-2025 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



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-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 Re-measurement gains / (losses) on defined benefit plans 0 -400000
Total Amount of items that will not be reclassified to profit and loss 0 -400000
2 Income tax relating to items that will not be reclassified to profit or loss 0 -100000
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 0 -300000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
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 6422600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 49500000
Adjustments for decrease (increase) in inventories -878400000
Adjustments for decrease (increase) in trade receivables, current -1266600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 270700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 806700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 511700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -27200000
Adjustments for provisions, current -3100000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -7600000
Adjustments for dividend income 0
Adjustments for interest income 291200000
Adjustments for share-based payments 27500000
Adjustments for fair value losses (gains) 900000
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 22200000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -784900000
Net cash flows from (used in) operations 5637700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1509600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4128100000
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 30800000
Purchase of property, plant and equipment 414200000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
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 445100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 8036100000
Net cash flows from (used in) investing activities 8097800000
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 0
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 0
Repayments of borrowings 0
Payments of lease liabilities 131000000
Dividends paid 9396700000
Interest paid 13900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -9541600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2684300000
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 2684300000
Cash and cash equivalents cash flow statement at beginning of period 4530000000
Cash and cash equivalents cash flow statement at end of period 7214300000





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 Castrol India Limited Aspac Lubricants (Malaysia) Sdn Bhd Fellow subsidiary Purchase of goods or services 33600000 Approved 0 0 0
2 Castrol India Limited Bp -Castrol (Thailand) Ltd Fellow subsidiary Purchase of goods or services 53300000 Approved 300000 2700000 0
3 Castrol India Limited Bp (China) Industrial Lubricants Co. Ltd Fellow subsidiary Purchase of goods or services 105000000 Approved 2700000 0 2400000
4 Castrol India Limited Castrol France Sas Fellow subsidiary Purchase of goods or services 221000000 Approved 39400000 15600000 8900000
5 Castrol India Limited Bp Japan K.K. Fellow subsidiary Purchase of goods or services 10000000 Approved 600000 0 0
6 Castrol India Limited Bp Korea Ltd Fellow subsidiary Purchase of goods or services 57900000 Approved 1900000 700000 0
7 Castrol India Limited Bp Lubricants Usa Inc Fellow subsidiary Purchase of goods or services 559300000 Approved 34500000 25800000 12400000
8 Castrol India Limited Castrol Belgium Bv Fellow subsidiary Purchase of goods or services 624000000 Approved 111800000 31000000 30000000
9 Castrol India Limited Castrol Germany Gmbh Fellow subsidiary Purchase of goods or services 741000000 Approved 257800000 27000000 92000000
10 Castrol India Limited Castrol Singapore Pte Limited Fellow subsidiary Purchase of goods or services 23400000 Approved 0 3000000 0
11 Castrol India Limited Castrol Bp Petco Limited Liability Co. Fellow subsidiary Purchase of goods or services 3900000 Approved 0 0 0
12 Castrol India Limited Castrol (Shanghai) Management Co. Ltd Fellow subsidiary Sale of goods or services 110300000 Approved 7700000 3200000 4600000
13 Castrol India Limited Aspac Lubricants (Malaysia) Sdn Bhd Fellow subsidiary Sale of goods or services 25900000 Approved 0 0 0
14 Castrol India Limited Bp -Castrol (Thailand) Ltd Fellow subsidiary Sale of goods or services 41300000 Approved 3700000 0 0
15 Castrol India Limited Castrol Bp Petco Limited Fellow subsidiary Sale of goods or services 130000000 Approved 0 0 0
16 Castrol India Limited BP (China) Industrial Lubricants Limited Fellow subsidiary Sale of goods or services 10000000 Approved 0 0 0
17 Castrol India Limited Castrol Australia Pty Limited Fellow subsidiary Sale of goods or services 10000000 Approved 0 0 0
18 Castrol India Limited BP Middle East LLC Fellow subsidiary Sale of goods or services 10000000 Approved 0 0 0
19 Castrol India Limited Reliance BP Mobility Limited CIL is a supplier to Jio-bp. Jio-bp is a JV Sale of goods or services 466400000 Approved 85600000 17600000 0
20 Castrol India Limited Reliance BP Mobility Limited CIL is a supplier to Jio-bp. Jio-bp is a JV Any other transaction Overridding Commission 78200000 Approved 20000000 0 0
21 Castrol India Limited RBML Solutions India Limited CIL is a supplier to Jio-bp. Jio-bp is a JV Any other transaction Overridding Commission 1000000 Approved 200000 0 0
22 Castrol India Limited RBML Solutions India Limited CIL is a supplier to Jio-bp. Jio-bp is a JV Sale of goods or services 5300000 Approved 100000 0 0
23 Castrol India Limited Castrol Limited U.K Holding Company Any other transaction Royalty Expenses 1650000000 Approved 668600000 1099000000 0
24 Castrol India Limited TVS Automobile Solutions Private Limited ( Formerly known as KI Mobility Private Limited) Private Company in which Mr. Kedar Lele,MD is a Director Sale of goods or services 1000000000 Approved 85800000 45100000 0
25 Castrol India Limited TVS Automobile Solutions Private Limited ( Formerly known as KI Mobility Private Limited) Private Company in which Mr. Kedar Lele,MD is a Director Any other transaction Service 150000000 Approved 0 0 0
26 Castrol India Limited TVS Automobile Solutions Private Limited ( Formerly known as KI Mobility Private Limited) Private Company in which Mr. Kedar Lele,MD is a Director Any other transaction Marketing Support Services 20000000 Approved 0 0 0
27 Castrol India Limited TVS Automobile Solutions Private Limited ( Formerly known as KI Mobility Private Limited) Private Company in which Mr. Kedar Lele,MD is a Director Any other transaction Technology Support Services 20000000 Approved 0 0 0
28 Castrol India Limited BP Marine Limited Fellow subsidiary Any other transaction Marketing Support Services 60000000 Approved 5900000 13300000 0
29 Castrol India Limited Castrol Limited, U.K. Holding Company Any other transaction Rendering of Services 60000000 Approved 14100000 0 0
30 Castrol India Limited Castrol Germany Gmbh Fellow subsidiary Any other transaction Receiving of services 50000000 Approved 4300000 5000000 0
31 Castrol India Limited Lubricants Uk Limited Fellow subsidiary Any other transaction Receiving of services 30000000 Approved -3500000 12400000 0
32 Castrol India Limited Castrol Denmark A/S Fellow subsidiary Any other transaction Receiving of services 9000000 Approved 0 1800000 0
33 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Receiving of services 102000000 Approved 34000000 34900000 2000000
34 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Receiving of services 59000000 Approved 0 0 0
35 Castrol India Limited Bp Shipping Limited Fellow subsidiary Any other transaction Receiving of services 12000000 Approved 1200000 0 1200000
36 Castrol India Limited Bp Corporation North America Inc Fellow subsidiary Any other transaction Receiving of services 12000000 Approved 0 0 0
37 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Receiving of services 36000000 Approved 13500000 0 0
38 Castrol India Limited Bp Singapore Commercial Fellow subsidiary Any other transaction Receiving of services 10000000 Approved 0 0 0
39 Castrol India Limited Bp India Private Limited Fellow subsidiary Any other transaction Receiving of services 20000000 Approved 3100000 8500000 700000
40 Castrol India Limited Bp Exploration Alpha Ltd - India Branch Fellow subsidiary Any other transaction Rendering of Services 24000000 Approved 7300000 1700000 3300000
41 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Rendering of Services 14400000 Approved 11300000 400000 400000
42 Castrol India Limited Bp India Private Limited Fellow subsidiary Any other transaction Rendering of Services 120000000 Approved 2500000 7500000 900000
43 Castrol India Limited Lubricants Uk Limited Fellow subsidiary Any other transaction Rendering of Services 28800000 Approved 15200000 11400000 4600000
44 Castrol India Limited Castrol Bp Petco Limited Fellow subsidiary Any other transaction Receiving of services 24000000 Approved 0 0 0
45 Castrol India Limited Aspac Lubricants (Malaysia) Sdn Bhd Fellow subsidiary Any other transaction Receiving of services 18000000 Approved 0 0 0
46 Castrol India Limited Lubricants Uk Limited Fellow subsidiary Any other transaction Receiving of services 2400000 Approved 1200000 0 0
47 Castrol India Limited Bp India Private Limited Fellow subsidiary Any other transaction Receiving of services 5000000 Approved 1500000 0 0
48 Castrol India Limited Bp -Castrol (Thailand) Ltd Fellow subsidiary Any other transaction Receiving of services 1200000 Approved 0 0 0
49 Castrol India Limited Castrol India Ltd. Employees' Provident Fund Other related party Any other transaction Contribution to Trust 149200000 Approved 56900000 21400000 0
50 Castrol India Limited Castrol India Ltd. Staff Pension Fund Other related party Any other transaction Contribution to Trust 48400000 Approved 13000000 2200000 0
51 Castrol India Limited Castrol India Ltd. Employees' Gratuity Fund Other related party Any other transaction Contribution to Trust 72400000 Approved 27400000 4400000 0
52 Castrol India Limited Bp Plc Ultimate Holding Company Any other transaction Share based payments 330000000 Approved 34900000 54100000 0
53 Castrol India Limited Bp Business Solutions India Private Ltd Fellow subsidiary Any other transaction Receiving of services 160000000 Approved 77300000 0 83400000
54 Castrol India Limited Lubricants Uk Limited Fellow subsidiary Any other transaction Receiving of services 200000000 Approved 0 0 0
55 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Receiving of services 55000000 Approved 0 0 0
56 Castrol India Limited Life Insurance Corporation of India Holding more than 10% in the Company Any other transaction Receiving of services 12000000 Approved 1200000 0 0
57 Castrol India Limited Bp International Limited Fellow subsidiary Any other transaction Receiving of services 48000000 Approved 25400000 0 0
58 Castrol India Limited Castrol France Sas Fellow subsidiary Any other transaction Receiving of services 15000000 Approved 0 0 0
59 Castrol India Limited Unforeseen Transaction Fellow subsidiary Any other transaction Unforeseen Transaction 10000000 Approved 0 0 0
60 Castrol India Limited BP Oil UK Limited Fellow subsidiary Any other transaction Receiving of services 6000000 Approved 0 0 0
Total value of transaction during the reporting period 1668400000