Integrated Filing — IndAS



General information about company

Scrip Code 506525
NSE Symbol KANORICHEM
MSEI Symbol NOTLISTED
ISIN INE138C01024
Name of company KANORIA CHEMICALS & INDUSTRIES 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 10-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
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 CHEMICALS
Start date and time of board meeting 10-11-2025   11:30:00
End date and time of board meeting 10-11-2025   14:00:00
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 21-05-2025
Indicate Company website link for updated RPT policy of the Company chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://a.storyblok.com/f/209886/x/a6ceffe01e/policy-on-related-party-transactions.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 19,087.00 37,741.00
Other income 795.00 1,565.00
Total income 19,882.00 39,306.00
2 Expenses
(a) Cost of materials consumed 13,805.00 26,529.00
(b) Purchases of stock-in-trade 342.00 947.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (651.00) (332.00)
(d) Employee benefit expense 1,095.00 2,178.00
(e) Finance costs 578.00 1,006.00
(f) Depreciation, depletion and amortisation expense 574.00 1,122.00
(f) Other Expenses
1 OTHER EXPENSES 3,150.00 5,939.00
Total other expenses 3,150.00 5,939.00
Total expenses 18,893.00 37,389.00
3 Total profit before exceptional items and tax 989.00 1,917.00
4 Exceptional items 0.00 (1,064.00)
5 Total profit before tax 989.00 853.00
6 Tax expense
7 Current tax 188.00 349.00
8 Deferred tax 151.00 321.00
9 Total tax expenses 339.00 670.00
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 650.00 183.00
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 650.00 183.00
17 Other comprehensive income net of taxes (7.00) (4.00)
18 Total Comprehensive Income for the period 643.00 179.00
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 2,185.00 2,185.00
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 1.49 0.42
Diluted earnings (loss) per share from continuing operations 1.49 0.42
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 1.49 0.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.49 0.42
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 43,133.00
Capital work-in-progress 1,325.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 6.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 16,021.00
Trade receivables, non-current 0.00
Loans, non-current 12,346.00
Other non-current financial assets 286.00
Total non-current financial assets 28,653.00
Deferred tax assets (net) 0.00
Other non-current assets 754.00
Total non-current assets 73,871.00
2 Current assets
Inventories 5,960.00
Current financial asset
Current investments 1,712.00
Trade receivables, current 11,058.00
Cash and cash equivalents 4,120.00
Bank balance other than cash and cash equivalents 38.00
Loans, current 40.00
Other current financial assets 2,479.00
Total current financial assets 19,447.00
Current tax assets (net) 892.00
Other current assets 2,446.00
Total current assets 28,745.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,02,616.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,185.00
Other equity 58,116.00
Total equity attributable to owners of parent 60,301.00
Non controlling interest
Total equity 60,301.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,636.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 2.00
Total non-current financial liabilities 6,638.00
Provisions, non-current 1,041.00
Deferred tax liabilities (net) 6,150.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 13,829.00
Current liabilities
Current financial liabilities
Borrowings, current 14,297.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 389.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7,501.00
Total Trade payable 7,890.00
Other current financial liabilities 3,821.00
Total current financial liabilities 26,008.00
Other current liabilities 2,057.00
Provisions, current 421.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 28,486.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 42,315.00
Total equity and liabilites 1,02,616.00
Disclosure of notes on assets and liabilities



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 Item that will not be reclassifed to Profit or Loss -1100000 -900000
Total Amount of items that will not be reclassified to profit and loss (11.00) (9.00)
2 Income tax relating to items that will not be reclassified to profit or loss (4.00) (5.00)
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 0.00 0.00
5 Total Other comprehensive income (7.00) (4.00)



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 853.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,006.00
Adjustments for decrease (increase) in inventories (51.00)
Adjustments for decrease (increase) in trade receivables, current (462.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,102.00)
Adjustments for decrease (increase) in other non-current assets (661.00)
Adjustments for other financial assets, non-current (53.00)
Adjustments for other financial assets, current 395.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (62.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 156.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,122.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1,064.00
Adjustments for provisions, current (1.00)
Adjustments for provisions, non-current 19.00
Adjustments for other financial liabilities, current 1,469.00
Adjustments for other financial liabilities, non-current 78.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 2.00
Adjustments for interest income 399.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 2.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (68.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,450.00
Net cash flows from (used in) operations 3,303.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 154.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,149.00
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 180.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 694.00
Purchase of property, plant and equipment 2,685.00
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 33.00
Cash advances and loans made to other parties (2,477.00)
Cash receipts from repayment of advances and loans made to other parties 0.00
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 2.00
Interest received (59.00)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 576.00
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 2,347.00
Repayments of borrowings 1,111.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,013.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 223.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,948.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 3,948.00
Cash and cash equivalents cash flow statement at beginning of period 172.00
Cash and cash equivalents cash flow statement at end of period 4,120.00





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 KANORIA CHEMICALS AND INDUSTRIES LIMITED HEMANT KUMAR KHAITAN KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 1.50 0.00 0.00
2 KANORIA CHEMICALS AND INDUSTRIES LIMITED SIDHARTH KUMAR BIRLA KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 2.10 0.00 0.00
3 KANORIA CHEMICALS AND INDUSTRIES LIMITED MADHUVANTI KANORIA KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 1.60 0.00 0.00
4 KANORIA CHEMICALS AND INDUSTRIES LIMITED SUHANA MURSHED KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 0.70 0.00 0.00
5 KANORIA CHEMICALS AND INDUSTRIES LIMITED MEETA MAKHAN KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 2.20 0.00 0.00
6 KANORIA CHEMICALS AND INDUSTRIES LIMITED SUMANTA CHAUDHURI KEY MANAGEMENT PERSONNEL Any other transaction SITTING FEES Approved 1.70 0.00 0.00
7 KANORIA CHEMICALS AND INDUSTRIES LIMITED SAUMYA VARDHAN KANORIA KEY MANAGEMENT PERSONNEL Remuneration 109.40 Approved 109.40 1.40 6.00
8 KANORIA CHEMICALS AND INDUSTRIES LIMITED RAJYA VARDHAN KANORIA KEY MANAGEMENT PERSONNEL Remuneration 166.00 Approved 166.00 1.60 1.20
9 KANORIA CHEMICALS AND INDUSTRIES LIMITED NIRMAL KUMAR NOLKHA KEY MANAGEMENT PERSONNEL Remuneration 61.58 Approved 61.58 9.00 7.02
10 KANORIA CHEMICALS AND INDUSTRIES LIMITED PRATIBHA JAISWAL KEY MANAGEMENT PERSONNEL Remuneration 6.87 Approved 6.87 0.60 0.88
11 KANORIA CHEMICALS AND INDUSTRIES LIMITED VARDHAN LIMITED HOLDING COMPANY Inter-corporate deposit 5,000.00 Approved 0.00 1,250.00 1,250.00 Inter-corporate deposit 8.25 3 years Unsecured Business
12 KANORIA CHEMICALS AND INDUSTRIES LIMITED VARDHAN LIMITED HOLDING COMPANY Inter-corporate deposit 5,000.00 Approved 0.00 350.00 350.00 Inter-corporate deposit 11.00 Roll it over for repayment on or before 14th October, 2025 Unsecured Business
13 KANORIA CHEMICALS AND INDUSTRIES LIMITED VARDHAN LIMITED HOLDING COMPANY Interest paid 98.60 Approved 98.60 0.00 0.00
14 KANORIA CHEMICALS AND INDUSTRIES LIMITED R V INVESTMENT AND DEALERS LIMITED Promoter Group Shareholder Inter-corporate deposit 5,000.00 Approved 750.00 0.00 750.00 Inter-corporate deposit 11.00 Roll it over for repayment on or before 3rd December 2025 Unsecured Business
15 KANORIA CHEMICALS AND INDUSTRIES LIMITED R V INVESTMENT AND DEALERS LIMITED Promoter Group Shareholder Inter-corporate deposit 5,000.00 Approved 500.00 0.00 500.00 Inter-corporate deposit 11.00 120 days with effect from 22nd July, 2025 Unsecured Business
16 KANORIA CHEMICALS AND INDUSTRIES LIMITED R V INVESTMENT AND DEALERS LIMITED Promoter Group Shareholder Interest paid 50.50 Approved 50.50 0.00 0.00
17 KANORIA CHEMICALS AND INDUSTRIES LIMITED KANORIA EMPLOYEES PROVIDENT FUND TRUST POST EMPLOYMENT BENEFIT PLAN ENTITY Any other transaction CONTRIBUTION MADE (INCLUDES EMPLOYEES SHARES AND CONTRIBUTION) Approved 51.60 0.00 0.00
18 KANORIA CHEMICALS AND INDUSTRIES LIMITED KPL INTERNATIONAL LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Any other transaction Commission paid 18.70 Approved 18.70 0.00 0.00
19 KANORIA CHEMICALS AND INDUSTRIES LIMITED KPL INTERNATIONAL LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Any other transaction Rent Received 6.00 Approved 6.00 6.00 0.00
20 KANORIA CHEMICALS AND INDUSTRIES LIMITED KPL INTERNATIONAL LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Any other transaction Advance received against property 1,100.00 Approved 1,100.00 0.00 1,100.00
21 KANORIA CHEMICALS AND INDUSTRIES LIMITED FYTOMAX NUTRITION PVT LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Any other transaction Rent Received 2.50 Approved 2.50 0.40 3.20
22 KANORIA CHEMICALS AND INDUSTRIES LIMITED FYTOMAX NUTRITION PVT LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Any other transaction Received against utility Service 2.40 Approved 2.40 0.00 0.00
23 KANORIA CHEMICALS AND INDUSTRIES LIMITED KANORIA AFRICA TEXTILES PLC SUBSIDIARY COMPANY Loan 12,686.50 Approved 522.60 11,454.70 12,686.50 Loan 4.75 6 years Unsecured Working Capital requirement
24 KANORIA CHEMICALS AND INDUSTRIES LIMITED KANORIA AFRICA TEXTILES PLC SUBSIDIARY COMPANY Investment 12,416.30 Approved 12,416.30 12,416.30 12,416.30
25 KANORIA CHEMICALS AND INDUSTRIES LIMITED KANORIA AFRICA TEXTILES PLC SUBSIDIARY COMPANY Any other transaction Interest & Fees Income Approved 346.50 1,134.20 1,243.60
26 KANORIA CHEMICALS AND INDUSTRIES LIMITED APAG HOLDING AG SUBSIDIARY COMPANY Loan Approved 0.00 6,112.90 0.00 Textual Information(1)
27 KANORIA CHEMICALS AND INDUSTRIES LIMITED APAG HOLDING AG SUBSIDIARY COMPANY Investment Approved 0.00 2,473.70 0.00 Textual Information(2)
28 KANORIA CHEMICALS AND INDUSTRIES LIMITED APAG HOLDING AG SUBSIDIARY COMPANY Interest received Approved 79.60 636.70 0.00 Textual Information(3)
29 KANORIA CHEMICALS AND INDUSTRIES LIMITED APAG ELEKTRONIK PVT LIMITED STEP DOWN SUBSIDIARY COMPANY Advance Approved 1.00 1.00 0.00 Textual Information(4)
30 APAG Holding AG, Switzerland APAG Elektronik LLC USA SUBSIDIARY COMPANY Any other transaction Inter Company Interest Income Approved 20.50 0.00 0.00 Textual Information(5)
31 APAG Holding AG, Switzerland APAG Elektronik s.r.o. Czech Republic SUBSIDIARY COMPANY Any other transaction Inter Company Interest Income Approved 36.60 0.00 0.00 Textual Information(6)
32 APAG Elektronik AG, Switzerland APAG Elektronik Corporation, Canada STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Interest Income Approved 22.30 0.00 0.00 Textual Information(7)
33 APAG Elektronik AG, Switzerland APAG Elektronik Corporation, Canada STEP DOWN SUBSIDIARY COMPANY Loan Approved 0.00 1,797.90 0.00 Textual Information(8)
34 APAG Holding AG, Switzerland APAG Elektronik s.r.o. Czech Republic SUBSIDIARY COMPANY Loan Approved 0.00 2,951.00 0.00 Textual Information(9)
35 APAG Holding AG, Switzerland APAG Elektronik LLC USA SUBSIDIARY COMPANY Loan Approved 0.00 1,709.20 0.00 Textual Information(10)
36 APAG Elektronik s.r.o. Czech Republic CoSyst Control Systems GmbH,Germany STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 1.40 0.00 Textual Information(11)
37 APAG Elektronik s.r.o. Czech Republic APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 7.50 0.00 Textual Information(12)
38 APAG Elektronik AG, Switzerland APAG Elektronik s.r.o. Czech Republic STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 8,085.30 0.00 Textual Information(13)
39 APAG Elektronik AG, Switzerland APAG Elektronik LLC USA STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 1.00 0.00 Textual Information(14)
40 APAG Holding AG, Switzerland APAG Elektronik AG, Switzerland SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 309.80 0.00 Textual Information(15)
41 APAG Elektronik LLC USA APAG Elektronik s.r.o. Czech Republic STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 6.50 0.00 Textual Information(16)
42 APAG Elektronik LLC USA APAG Elektronik Corporation, Canada STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 1,668.40 0.00 Textual Information(17)
43 CoSyst Control Systems GmbH,Germany APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 112.30 0.00 Textual Information(18)
44 APAG Elektronik Corporation, Canada APAG Elektronik s.r.o. Czech Republic STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 4,286.80 0.00 Textual Information(19)
45 APAG Elektronik Corporation, Canada APAG Elektronik LLC USA STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 28.20 0.00 Textual Information(20)
46 APAG Elektronik Corporation, Canada APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Balance Trade Payable Approved 0.00 426.30 0.00 Textual Information(21)
47 APAG Holding AG, Switzerland APAG Elektronik AG, Switzerland SUBSIDIARY COMPANY Investment Approved 0.00 2,030.10 0.00 Textual Information(22)
48 APAG Holding AG, Switzerland APAG Elektronik s.r.o. Czech Republic SUBSIDIARY COMPANY Investment Approved 0.00 3,707.00 0.00 Textual Information(23)
49 APAG Holding AG, Switzerland CoSyst Control Systems GmbH,Germany SUBSIDIARY COMPANY Investment Approved 0.00 615.30 0.00 Textual Information(24)
50 APAG Holding AG, Switzerland APAG Elektronik LLC USA SUBSIDIARY COMPANY Investment Approved 0.00 198.80 0.00 Textual Information(25)
51 APAG Elektronik AG, Switzerland APAG Elektronik Corporation, Canada STEP DOWN SUBSIDIARY COMPANY Investment Approved 0.00 7.30 0.00 Textual Information(26)
52 APAG Elektronik s.r.o. Czech Republic KPL INTERNATIONAL LIMITED ENTERPRISE OVER WHICH KMP EXERCISES SIGNIFICANT INFLUENCE Purchase of goods or services Approved 1,035.40 1,310.20 0.00 Textual Information(27)
53 Cosyst Holding AG APAG Elektronik AG, Switzerland Related Party Loan Approved 0.00 971.90 0.00 Textual Information(28)
54 Cosyst Holding AG APAG Elektronik AG, Switzerland Related Party Interest received Approved 15.40 0.00 0.00 Textual Information(29)
55 APAG Elektronik AG, Switzerland ANAND VARDHAN KANORIA Promoter Group Shareholder Remuneration Approved 87.20 0.00 0.00 Textual Information(30)
56 Cosyst Holding AG APAG Holding AG, Switzerland Related Party Loan Approved 6,798.10 0.00 0.00 Textual Information(31)
57 Cosyst Holding AG APAG Holding AG, Switzerland Related Party Interest received Approved 107.10 33.90 0.00 Textual Information(32)
58 APAG Elektronik s.r.o. Czech Republic APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 28,601.70 0.00 0.00 Textual Information(33)
59 APAG Elektronik s.r.o. Czech Republic APAG Elektronik Corporation, Canada STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 2,632.70 0.00 0.00 Textual Information(34)
60 CoSyst Control Systems GmbH,Germany APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 1,071.50 0.00 0.00 Textual Information(35)
61 APAG Elektronik Corporation, Canada APAG Elektronik LLC USA STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 4,009.00 0.00 0.00 Textual Information(36)
62 APAG Elektronik Corporation, Canada APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 4.10 0.00 0.00 Textual Information(37)
63 APAG Elektronik Corporation, Canada APAG Elektronik s.r.o. Czech Republic STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 57.80 0.00 0.00 Textual Information(38)
64 APAG ELEKTRONIK PVT LIMITED APAG Elektronik AG, Switzerland STEP DOWN SUBSIDIARY COMPANY Any other transaction Inter Company Sale of Goods and Services Approved 119.30 0.00 0.00 Textual Information(39)
65 KANORIA CHEMICALS AND INDUSTRIES LIMITED VARDHAN LIMITED HOLDING COMPANY Inter-corporate deposit 5,000.00 Approved 0.00 500.00 500.00 Inter-corporate deposit 11.00 Roll it over for Repayment on or before 27th October, 2025 Unsecured Business
Total value of transaction during the reporting period 60,918.65



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Textual Information(1) Ceased subsidiary on 31.07.2025
Textual Information(2) Ceased subsidiary on 31.07.2025. The Company has impaired the value of its investment in Equity Shares of APAG Holding AG, a subsidiary company by Rs. 2474 lakh based on management judgment in view of the losses incurred by the subsidiary during recent years.
Textual Information(3) Ceased subsidiary on 31.07.2025
Textual Information(4) Ceased subsidiary on 31.07.2025
Textual Information(5) Transaction upto 31.07.2025
Textual Information(6) Transaction upto 31.07.2025
Textual Information(7) Transaction upto 31.07.2025
Textual Information(8) Ceased subsidiary on 31.07.2025
Textual Information(9) Ceased subsidiary on 31.07.2025
Textual Information(10) Ceased subsidiary on 31.07.2025
Textual Information(11) Ceased subsidiary on 31.07.2025
Textual Information(12) Ceased subsidiary on 31.07.2025
Textual Information(13) Ceased subsidiary on 31.07.2025
Textual Information(14) Ceased subsidiary on 31.07.2025
Textual Information(15) Ceased subsidiary on 31.07.2025
Textual Information(16) Ceased subsidiary on 31.07.2025
Textual Information(17) Ceased subsidiary on 31.07.2025
Textual Information(18) Ceased subsidiary on 31.07.2025
Textual Information(19) Ceased subsidiary on 31.07.2025
Textual Information(20) Ceased subsidiary on 31.07.2025
Textual Information(21) Ceased subsidiary on 31.07.2025
Textual Information(22) Ceased subsidiary on 31.07.2025
Textual Information(23) Ceased subsidiary on 31.07.2025
Textual Information(24) Ceased subsidiary on 31.07.2025
Textual Information(25) Ceased subsidiary on 31.07.2025
Textual Information(26) Ceased subsidiary on 31.07.2025
Textual Information(27) Ceased subsidiary on 31.07.2025 & Transaction upto 31.07.2025
Textual Information(28) Ceased subsidiary on 31.07.2025
Textual Information(29) Ceased subsidiary on 31.07.2025
Textual Information(30) Transaction upto 31.07.2025
Textual Information(31) Ceased subsidiary on 31.07.2025
Textual Information(32) Transaction upto 31.07.2025 & Ceased subsidiary on 31.07.2025
Textual Information(33) Transaction upto 31.07.2025
Textual Information(34) Transaction upto 31.07.2025
Textual Information(35) Transaction upto 31.07.2025
Textual Information(36) Transaction upto 31.07.2025
Textual Information(37) Transaction upto 31.07.2025
Textual Information(38) Transaction upto 31.07.2025
Textual Information(39) Transaction upto 31.07.2025