Integrated Filing — IndAS



General information about company

Scrip Code 522287
NSE Symbol KPIL
MSEI Symbol NOTLISTED
ISIN INE220B01022
Name of company KALPATARU PROJECTS INTERNATIONAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Engineering, Procurement and Construction (EPC)
Start date and time of board meeting 31-10-2025   12:30:00
End date and time of board meeting 31-10-2025   14:15:00
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)? Yes
(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? Yes
(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 13-02-2025
Indicate Company website link for updated RPT policy of the Company https://kalpataruprojects.com/api/view-file/RPT-Policy_Amendment-01042022_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
Not applicable.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,41,878.00 10,45,852.00
Other income 2,422.00 4,760.00
Total income 5,44,300.00 10,50,612.00
2 Expenses
(a) Cost of materials consumed 2,10,052.00 3,84,131.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,696.00) (7,185.00)
(d) Employee benefit expense 46,015.00 88,743.00
(e) Finance costs 10,249.00 18,648.00
(f) Depreciation, depletion and amortisation expense 9,661.00 19,023.00
(f) Other Expenses
1 Erection, sub-contracting & other project expenses 2,04,195.00 4,21,519.00
2 Other expenses 39,596.00 71,090.00
Total other expenses 2,43,791.00 4,92,609.00
Total expenses 5,17,072.00 9,95,969.00
3 Total profit before exceptional items and tax 27,228.00 54,643.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 27,228.00 54,643.00
6 Tax expense
7 Current tax 6,876.00 13,733.00
8 Deferred tax 361.00 843.00
9 Total tax expenses 7,237.00 14,576.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 19,991.00 40,067.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 19,991.00 40,067.00
17 Other comprehensive income net of taxes 697.00 10,973.00
18 Total Comprehensive Income for the period 20,688.00 51,040.00
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 3,416.00 3,416.00
Face value of equity share capital 2 2
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 11.7 23.46
Diluted earnings (loss) per share from continuing operations 11.7 23.46
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 11.7 23.46
Diluted earnings (loss) per share from continuing and discontinued operations 11.7 23.46
24 Debt equity ratio 0.4900 0.4900
25 Debt service coverage ratio 2.0200 2.3700
26 Interest service coverage ratio 3.900 4.1700
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) As per financial results submitted to stock exchanges.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,04,336.00
Capital work-in-progress 3,630.00
Investment property
Goodwill 2,007.00
Other intangible assets 614.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,05,862.00
Trade receivables, non-current 7,086.00
Loans, non-current 44,122.00
Other non-current financial assets 26,551.00
Total non-current financial assets 1,83,621.00
Deferred tax assets (net) 15,552.00
Other non-current assets 17,706.00
Total non-current assets 4,27,466.00
2 Current assets
Inventories 1,75,824.00
Current financial asset
Current investments 20,000.00
Trade receivables, current 6,66,099.00
Cash and cash equivalents 60,133.00
Bank balance other than cash and cash equivalents 15,056.00
Loans, current 48,985.00
Other current financial assets 44,424.00
Total current financial assets 8,54,697.00
Current tax assets (net) 13,788.00
Other current assets 8,82,560.00
Total current assets 19,26,869.00
3 Non-current assets classified as held for sale 30,890.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 23,85,225.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,416.00
Other equity 7,50,745.00
Total equity attributable to owners of parent 7,54,161.00
Non controlling interest
Total equity 7,54,161.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 89,912.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,593.00
Total Trade payable 6,593.00
Other non-current financial liabilities 4,426.00
Total non-current financial liabilities 1,00,931.00
Provisions, non-current 5,662.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 727.00
Total non-current liabilities 1,07,320.00
Current liabilities
Current financial liabilities
Borrowings, current 2,78,068.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45,697.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,01,072.00
Total Trade payable 5,46,769.00
Other current financial liabilities 1,00,341.00
Total current financial liabilities 9,25,178.00
Other current liabilities 5,30,603.00
Provisions, current 65,741.00
Current tax liabilities (Net) 2,222.00
Deferred government grants, Current
Total current liabilities 15,23,744.00
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 16,31,064.00
Total equity and liabilites 23,85,225.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) As per financial results submitted to stock exchanges.



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 of defined benefit plan (207.00) (413.00)
Total Amount of items that will not be reclassified to profit and loss (207.00) (413.00)
2 Income tax relating to items that will not be reclassified to profit or loss (52.00) (104.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating foreign operation 96.00 5,193.00
2 Gain / (Loss) on hedging instruments 1,043.00 9,884.00
Total Amount of items that will be reclassified to profit and loss 1,139.00 15,077.00
4 Income tax relating to items that will be reclassified to profit or loss 287.00 3,795.00
5 Total Other comprehensive income 697.00 10,973.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 54,643.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18,648.00
Adjustments for decrease (increase) in inventories (38,743.00)
Adjustments for decrease (increase) in trade receivables, current (65,873.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (8,804.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 19,023.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (2,614.00)
Adjustments for dividend income 0.00
Adjustments for interest income 4,186.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 1,529.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (81,020.00)
Net cash flows from (used in) operations (26,377.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 17,884.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (44,261.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 9,431.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,303.00
Purchase of property, plant and equipment 37,418.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 12,812.00
Cash receipts from repayment of advances and loans made to other parties 21,218.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 4,623.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,546.00
Net cash flows from (used in) investing activities (29,971.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 38,428.00
Repayments of borrowings 11,465.00
Payments of lease liabilities 2,694.00
Dividends paid 15,370.00
Interest paid 18,308.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,409.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (83,641.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 491.00
Net increase (decrease) in cash and cash equivalents (83,150.00)
Cash and cash equivalents cash flow statement at beginning of period 1,43,283.00
Cash and cash equivalents cash flow statement at end of period 60,133.00





Amount in (Lakhs)

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 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Advance - 0.00 3,231.00 3,231.00 Textual Information(1)
2 Kalpataru Projects International Limited LLC Kalpataru Power Transmission Ukraine Subsidiary Advance - 0.00 274.00 274.00 Textual Information(2)
3 Kalpataru Projects International Limited Kiyana Ventures LLP Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] - 0.00 71.00 71.00 Textual Information(3)
4 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. (35.00) 138.00 103.00 Textual Information(4)
5 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. (33.00) 141.00 108.00 Textual Information(5)
6 Kalpataru Projects International Limited Gurukrupa Developers Enterprises having significant influence Advance - 0.00 67.00 67.00 Textual Information(6)
7 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Rent Income 3.00 - 1.00 0.00 0.00
8 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Rent Income 14.00 - 2.00 0.00 0.00
9 Kalpataru Projects International Limited LLC Kalpataru Power Transmission Ukraine Subsidiary Any other transaction Rent Income 4.00 - 1.00 0.00 0.00
10 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 98.00 0.00 0.00
11 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 159.00 0.00 0.00
12 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Any other transaction Guarantee commission Transactions arising out of Deed of Indemnity given within the limits stipulated by the Audit Committee/Board 32.00 0.00 0.00
13 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 87.00 0.00 0.00
14 Kalpataru Projects International Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Facility Management Services 500.00 - 233.00 0.00 0.00
15 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Rent Expenses Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 9.00 0.00 0.00
16 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Rent Expenses 2,019.00 - 578.00 0.00 0.00
17 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Reimbursement of Expenses (Payable) 37.00 - 37.00 0.00 0.00
18 Kalpataru Projects International Limited Kalpataru Power Transmission (USA) Inc Subsidiary Any other transaction Service Charges Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 228.00 0.00 0.00
19 Kalpataru Projects International Limited Linjemontage i Grästorp Aktiebolag Indirect Subsidiary Any other transaction Advance from Customers received / (Adjusted) [Net] Transaction with a wholly owned subsidiary (at the time of entering agreement) and hence, does not require approval from Audit Committee (32.00) 32.00 0.00 Textual Information(7)
20 Kalpataru Projects International Limited Kalpataru Foundation Enterprises having significant influence Any other transaction Corporate Social Responsibility Contributions Transactions within limit approved by CSR Committee 287.00 0.00 0.00
21 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 438.00 900.00
22 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 3,870.00 3,976.00
23 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Trade and Other Receivable - 0.00 83.00 81.00
24 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Any other transaction Trade and Other Receivable - 0.00 1,321.00 228.00
25 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 775.00 808.00
26 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Security Deposit Given 405.00 - 405.00 20,383.00 20,788.00
27 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Trade and Other Receivable - 0.00 1,256.00 525.00
28 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 162.00 117.00
29 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Trade and Other Payable - 0.00 1.00 2.00
30 Kalpataru Projects International Limited Kalpataru Power Transmission (USA) Inc Subsidiary Any other transaction Trade and Other Payable - 0.00 177.00 156.00
31 Kalpataru Projects International Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 78.00 88.00
32 Kalpataru Projects International Limited Klassik Vinyl Products LLP Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 1.00 1.00
33 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Any other transaction Trade and Other Payable - 0.00 21.00 27.00
34 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 15,735.00 16,516.00
35 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 29,862.00 32,300.00
36 Kalpataru Projects International Limited Linjemontage i Grästorp Aktiebolag Indirect Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 15,204.00 16,817.00
37 Kalpataru Projects International Limited Kalpataru Foundation Enterprises having significant influence Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 1.00 1.00
38 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 50,187.00 42,343.00
39 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 41,208.00 64,576.00
40 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 171.00 176.00
41 Kalpataru Projects International Limited Kalpataru power do brasil participações s.a. Subsidiary Any other transaction Trade and Other Receivable - 0.00 244.00 522.00
42 Kalpataru Projects International Limited Mofatraj Pukharaj Munot Promoter Director & Non-Executive Chairman Any other transaction Sitting fees 6.00 - 6.00 0.00 0.00
43 Kalpataru Projects International Limited Parag Mofatraj Munot Promoter Director Any other transaction Sitting fees 3.00 - 3.00 0.00 0.00
44 Kalpataru Projects International Limited Anjali Seth Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 2.00 0.00 0.00
45 Kalpataru Projects International Limited Shailendra Raj Mehta Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 4.00 0.00 0.00
46 Kalpataru Projects International Limited Kalpataru Limited   Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 2.00 0.00
47 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 224.00 0.00 0.00
48 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 81.00 0.00 0.00
49 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 311.00 0.00 0.00
50 Kalpataru Projects International Limited Argos Arkaya Power Solutions LLP Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 191.00 36.00
51 Kalpataru Projects International Limited Kalpataru Business Solutions Private Limited Enterprises having significant influence Any other transaction Intellectual Property License fee 1,000.00 - 500.00 0.00 0.00
52 Kalpataru Projects International Limited Shailendra Kumar Tripathi Deputy Managing Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 0.00 275.00 0.00
53 Kalpataru Projects International Limited Kiyana Ventures LLP Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 938.00 638.00
54 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Sale of goods or services Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 2,723.00 0.00 0.00
55 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 18,357.00 19,165.00
56 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Sale of goods or services Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 431.00 0.00 0.00
57 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 1,565.00 37.00
58 Kalpataru Projects International Limited Kalpataru Urbanscape LLP Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 7,847.00 4,971.00
59 Kalpataru Projects International Limited K C Holdings Private Limited Enterprises having significant influence Any other transaction Rent Expenses 9.00 - 2.00 0.00 0.00
60 Kalpataru Projects International Limited Dynacraft Machine Company Limited Enterprises having significant influence Any other transaction Rent Expenses 70.00 - 34.00 0.00 0.00
61 Kalpataru Projects International Limited Dynacraft Machine Company Limited Enterprises having significant influence Any other transaction Security Deposit Given - 0.00 68.00 68.00
62 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Rent Income 270.00 - 134.00 0.00 0.00
63 Kalpataru Projects International Limited Parag Mofatraj Munot Promoter Director Any other transaction Commission payable - 0.00 335.00 0.00
64 Kalpataru Projects International Limited Mofatraj Pukharaj Munot Promoter Director & Non-Executive Chairman Any other transaction Commission payable - 0.00 335.00 0.00
65 Kalpataru Projects International Limited Brijbhoomi Expressway Private Limited Subsidiary Any other transaction Advance from Customers received / (Adjusted) [Net] - 0.00 1,226.00 1,226.00 Textual Information(8)
66 Kalpataru Projects International Limited Kurukshetra Expressway Private Limited Joint Venture Any other transaction Expected Credit Loss on Loans given Transaction originally entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 185.00 30,600.00 30,785.00
67 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 419.00 435.00
68 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 314.00 314.00
69 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 1,200.00 1,200.00
70 Kalpataru Projects International Limited Saicharan Properties Limited Indirect Subsidiary Interest received Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 115.00 0.00 0.00
71 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Interest received Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 274.00 0.00 0.00
72 Kalpataru Projects International Limited Kalpataru power do brasil participações s.a. Subsidiary Interest received Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 227.00 0.00 0.00
73 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Interest received Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 155.00 0.00 0.00
74 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Interest received Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 603.00 0.00 0.00
75 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee (10,798.00) 11,126.00 444.00 Loan 8.2800 Repayable by 31st December 2025 Unsecured Business purpose
76 Kalpataru Projects International Limited Saicharan Properties Limited Indirect Subsidiary Loan 31,000.00 - (6,464.00) 6,464.00 0.00 Loan 7.4100 Repayable by 31st March 2026 Unsecured Business purpose Textual Information(9)
77 Kalpataru Projects International Limited Kalpataru power do brasil participações s.a. Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 7,806.00 1,712.00 9,767.00 Loan 7.5100 Repayable by 12th August 2028 Unsecured Business purpose Textual Information(10)
78 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee (1,527.00) 21,819.00 23,068.00 Loan 4.9600 Repayable by 31st March 2028 Unsecured Business purpose
79 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 900.00 6,550.00 7,450.00 Loan 7.500 Repayable by 31st March 2028 Unsecured Business purpose Textual Information(11)
80 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Loan - 0.00 419.00 435.00 Loan 8.2800 Repayable by 31st March 2026 Unsecured Business purpose
81 Kalpataru Power Transmission (Mauritius) Limited KALPATARU POWER DMCC Indirect Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 512.00 512.00
82 Kalpataru Power Transmission (Mauritius) Limited KALPATARU POWER DMCC Indirect Subsidiary Loan - 0.00 512.00 512.00
83 Kalpataru power do brasil participações s.a. Fasttel Engenharia S.A. Subsidiary Loan - 6,776.00 2,815.00 9,591.00 Loan 7.8600 Repayable by 31st March 2027 Unsecured Business Purpose Textual Information(12)
84 Kalpataru Projects International Limited Kurukshetra Expressway Private Limited Joint Venture Loan Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 185.00 30,600.00 30,785.00 Loan 0 Repayable on demand Unsecured Business purpose Textual Information(13)
85 Kalpataru Projects International Limited Brijbhoomi Expressway Private Limited Subsidiary Loan - 0.00 6,846.00 6,846.00 Loan 0 Repayable by 8th October, 2027 Unsecured Business purpose
86 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Loan Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 1,657.00 30,240.00 31,897.00 Loan 0 Repayable by 31st March 2026 Unsecured Business purpose Textual Information(14)
87 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Loan - 0.00 38,965.00 38,965.00 Loan 0 Repayable by 31st March 2026 Unsecured Business purpose
88 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 2,479.00 2,350.00
89 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 190.00 286.00
90 Kalpataru Projects International Limited JMC Mining and Quarries Limited Subsidiary Loan - 0.00 75.00 75.00
91 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Any other transaction Commission payable - 0.00 1,650.00 0.00
92 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Remuneration The terms are approved by the Nomination & Remuneration Committee 300.00 21.00 27.00
93 Kalpataru Projects International Limited Ram Patodia Chief Financial Officer Remuneration The terms are approved by the Nomination & Remuneration Committee 177.00 3.00 10.00
94 Kalpataru Projects International Limited Shweta Girotra Company Secretary Remuneration The terms are approved by the Nomination & Remuneration Committee 79.00 6.00 6.00
95 Kalpataru Projects International Limited Shailendra Kumar Tripathi Deputy Managing Director Remuneration The terms are approved by the Nomination & Remuneration Committee 474.00 15.00 24.00
96 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Remuneration - 110.00 0.00 0.00
97 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Any other transaction Trade and Other Payable - 0.00 13.00 12.00
98 Shree Shubham Logistics Limited Punarvasu Financial Services Private Limited Subsidiary Any other transaction Rent Income - 2.00 0.00 0.00
99 Punarvasu Financial Services Private Limited Shree Shubham Logistics Limited Holding Company Interest received - 65.00 0.00 0.00
100 Punarvasu Financial Services Private Limited Shree Shubham Logistics Limited Holding Company Loan - 0.00 1,200.00 1,200.00 Loan 10.7500 Repayable by 10th December 2025 Unsecured Business purpose
101 Shree Shubham Logistics Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Facility Management Services - 7.00 0.00 0.00
102 Shree Shubham Logistics Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 3.00 4.00
103 Kalpataru Power Transmission Sweden AB Linjemontage i Grästorp Aktiebolag Holding Company Any other transaction Trade and Other Receivable - 0.00 108.00 4.00
104 Linjemontage i Grästorp Aktiebolag Linjemontage As Subsidiary Any other transaction Trade and Other Receivable - 0.00 40.00 0.00
105 Linjemontage i Grästorp Aktiebolag Linjemontage As Subsidiary Any other transaction Sale of goods or services - 438.00 0.00 0.00
106 Linjemontage As Linjemontage i Grästorp Aktiebolag Holding Company Loan - 1,817.00 0.00 1,886.00 Textual Information(15)
107 Linjemontage i Grästorp Aktiebolag Fasttel Engenharia S.A. Fellow Subsidiary Loan - 0.00 4,254.00 4,795.00 Loan 5.3400 Within 3 years from drawdown date Unsecured Business Purpose
108 Linjemontage i Grästorp Aktiebolag Fasttel Engenharia S.A. Fellow Subsidiary Interest received - 122.00 181.00 183.00
109 Saicharan Properties Limited Property Solutions (India) Private Limited Enterprises having significant influence Purchase of goods or services - 45.00 0.00 0.00
110 Kalpataru Metfab Private Limited Vishal Suryakant Dave Chief Executive Officer Remuneration - 3.00 0.00 1.00
111 Shree Shubham Logistics Limited Manoj Garg Chief Financial Officer Remuneration - 46.00 0.00 0.00
112 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Any other transaction Reimbursement of Expenses (Payable) - 7.00 0.00 0.00
113 Kalpataru Projects International Limited Kalpataru power do brasil participações s.a. Subsidiary Any other transaction Investment in Equity Shares Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 4,278.00 19,404.00 23,681.00 Textual Information(16)
114 Kalpataru Projects International Limited JMC Mining and Quarries Limited Subsidiary Any other transaction Rent Expenses Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 2.00 0.00 0.00
115 Kalpataru Projects International Limited Linjemontage i Grästorp Aktiebolag Indirect Subsidiary Any other transaction Sale of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 2,501.00 0.00 0.00
116 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Purchase of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 609.00 0.00 0.00
117 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Trade and Other Payable - 0.00 1,128.00 416.00
118 Kalpataru Power Transmission Sweden AB Linjemontage i Grästorp Aktiebolag Holding Company Loan - (750.00) 716.00 0.00 Loan 6.400 Repayable by 31st March 2027 Unsecured Business purpose Textual Information(17)
119 Kalpataru Power Transmission Sweden AB Linjemontage i Grästorp Aktiebolag Holding Company Any other transaction Interest Income - 8.00 0.00 0.00
120 Kalpataru Projects International Limited K C Holdings Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 2.00 2.00
121 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 35.00 0.00 0.00
122 Saicharan Properties Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 22.00 33.00
123 Kalpataru power do brasil participações s.a. Fasttel Engenharia S.A. Subsidiary Interest received - 200.00 747.00 975.00
124 Kalpataru Projects International Limited Saicharan Properties Limited Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 115.00
125 Kalpataru Projects International Limited Kalpataru Power DMCC Subsidiary Any other transaction Purchase of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 3,035.00 0.00 0.00
126 Kalpataru Projects International Limited Kalpataru Power DMCC Subsidiary Any other transaction Trade and Other Payable - 0.00 583.00 380.00
127 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Reimbursement of Expenses (Payable) 125.00 - 41.00 0.00 0.00
128 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Interest received Transactions arising out of loan given within the limits stipulated by the Audit Committee/Board 18.00 0.00 0.00
129 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Purchase of Property, Plant and Equipments Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 100.00 0.00 0.00
130 Kalpataru Projects International Limited Dhananjay Mungale Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 6.00 0.00 0.00
131 Kalpataru Projects International Limited Bimal Tanna Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 6.00 0.00 0.00
132 Kalpataru Projects International Limited Dynacraft Machine Company Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 12.00 0.00
133 Shree Shubham Logistics Limited Manoj Garg Chief Financial Officer Any other transaction Trade and Other Payable 0.00 - 0.00 6.00 4.00
134 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] 952.00 - 952.00 5,992.00 6,944.00 Textual Information(18)
135 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Reimbursement of Expenses (Payable) Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 1.00 0.00 0.00
136 Linjemontage i Grästorp Aktiebolag Linjemontage As Subsidiary Any other transaction Purchase of goods or services 0 488.00 0.00 0.00
137 Linjemontage i Grästorp Aktiebolag Linjemontage As Subsidiary Any other transaction Trade and Other Payable 0 0.00 14.00 0.00
138 Kalpataru Projects International Limited Dhananjay Mungale Independent Director Any other transaction Commission payable - 0.00 50.00 0.00
139 Kalpataru Projects International Limited Bimal Tanna Independent Director Any other transaction Commission payable - 0.00 50.00 0.00
140 Kalpataru Projects International Limited EnergyLink (India) Limited Subsidiary Any other transaction Investment in Equity Shares Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 202.00 15,396.00 15,597.00
141 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Sale of goods or services 67,707.00 - 3,513.00 0.00 0.00
142 Kalpataru Projects International Limited Kalpataru IBN Omairah Company Limited Subsidiary Any other transaction Purchase of Property, Plant and Equipments 1,088.00 - 263.00 0.00 0.00
143 Kalpataru Projects International Limited Raksha Shashiant Kothari Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 3.00 0.00 0.00
144 Kalpataru Projects International Limited Linjemontage i Grästorp Aktiebolag Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 1,803.00
145 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 18.00
146 Linjemontage i Grästorp Aktiebolag Linjemontage As Subsidiary Any other transaction Other income - 50.00 0.00 0.00
147 Linjemontage As Linjemontage i Grästorp Aktiebolag Holding Company Interest received - 14.00 0.00 14.00
148 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 0.00 324.00
149 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Reimbursement of Expenses (Payable) Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 0.00 0.00 Textual Information(19)
150 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 0.00 0.00 Textual Information(20)
151 Kalpataru Projects International Limited EnergyLink (India) Limited Subsidiary Any other transaction Rent Income Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 0.00 0.00 Textual Information(21)
152 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Rent Income Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 0.00 0.00 Textual Information(22)
Total value of transaction during the reporting period 25,873.00



Text Block

Textual Information(1) Advance given
Textual Information(2) Advance given
Textual Information(3) Advance from Customers received / (Adjusted) [Net]
Textual Information(4) Advance from Customers received / (Adjusted) [Net]
Textual Information(5) Advance from Customers received / (Adjusted) [Net]
Textual Information(6) Advance given
Textual Information(7) Advance from Customers received / (Adjusted) [Net]
Textual Information(8) Advance from Customers received / (Adjusted) [Net]
Textual Information(9) Repaid during the year
Textual Information(10) Loans Given
Textual Information(11) Loans Given
Textual Information(12) Loans Given
Textual Information(13) Loans Given
Textual Information(14) Loans Given
Textual Information(15) Loans Given
Textual Information(16) During the year loan of BRL 51.6 Mn converted into equity
Textual Information(17) Repaid during the year
Textual Information(18) Advance from Customers received / (Adjusted) [Net]
Textual Information(19) Value of Transaction Rs.0.0024 Crores
Textual Information(20) Value of Transaction Rs.0.0043 Crores
Textual Information(21) Value of Transaction Rs.0.0003 Crores
Textual Information(22) Value of Transaction Rs.0.0006 Crores. Notes to Related party transactions for the half year ended 30th September, 2025: 1. Loans given and returned within the reporting period have not been reported. 2. Opening and closing balance are not given where there was no transaction of Investment during the half year ended September 30, 2025. 3. Foreign Currency transactions are converted at an average rate of exchange during the period. Foreign currency opening and closing balances are convered at a rate of exchanges as at the respective closing date. 4. The interest rates of loan are as applicable as on September 30, 2025. 5.Approval granted by the Audit Committee in foreign currency are shown in INR basis the exchange rate as on September 30, 2025. 6.Transactions with the employees of the Parent Company who are appointed as Directors / KMPs on it's subsidiary companies have not been disclosed considering that such transactions are in accordance with their terms of employment. 7. Post employment benefits are actuarially determined on overall basis and hence not separately provided.