IndAS Details

Scrip Code	540497
NSE Symbol	SCHAND
MSEI Symbol	NOTLISTED
ISIN	INE807K01035
Name of company	S CHAND AND COMPANY 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	11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-11-2025
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	Publishing Company
Start date and time of board meeting	11-11-2025 14:35:00
End date and time of board meeting	11-11-2025 15:40:00
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	31-03-2025
Indicate Company website link for updated RPT policy of the Company	www.schandgroup.com
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
NA

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	2,275.10	6,543.70
	Other income	262.50	567.50
	Total income	2,537.60	7,111.20
2	Expenses
(a)	Cost of materials consumed	1,226.00	2,325.70
(b)	Purchases of stock-in-trade	264.50	410.20
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(350.20)	(214.10)
(d)	Employee benefit expense	1,788.90	3,526.90
(e)	Finance costs	132.90	277.40
(f)	Depreciation, depletion and amortisation expense	311.10	618.20
(f)	Other Expenses
1	Other Expenses	1,154.80	2,601.90
	Total other expenses	1,154.80	2,601.90
	Total expenses	4,528.00	9,546.20
3	Total profit before exceptional items and tax	(1,990.40)	(2,435.00)
4	Exceptional items	0.00	0.00
5	Total profit before tax	(1,990.40)	(2,435.00)
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	(599.20)	(766.00)
9	Total tax expenses	(599.20)	(766.00)
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	(1,391.20)	(1,669.00)
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	(1,391.20)	(1,669.00)
17	Other comprehensive income net of taxes	43.80	44.90
18	Total Comprehensive Income for the period	(1,347.40)	(1,624.10)
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	1,763.60	1,762.50
	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	-3.94	4.47
	Diluted earnings (loss) per share from continuing operations	-3.94	4.47
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	-3.94	4.47
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.94	4.47
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

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	2,033.50
	Capital work-in-progress	69.20
	Investment property
	Goodwill	0.00
	Other intangible assets	4,916.50
	Intangible assets under development	169.50
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	57,562.20
	Trade receivables, non-current
	Loans, non-current	2,589.20
	Other non-current financial assets	3,471.30
	Total non-current financial assets	63,622.70
	Deferred tax assets (net)	4,740.70
	Other non-current assets	1,534.70
	Total non-current assets	77,086.80
2	Current assets
	Inventories	5,759.00
	Current financial asset
	Current investments	812.30
	Trade receivables, current	9,405.50
	Cash and cash equivalents	547.40
	Bank balance other than cash and cash equivalents	60.00
	Loans, current	1,252.90
	Other current financial assets	1,314.00
	Total current financial assets	13,392.10
	Current tax assets (net)
	Other current assets	676.10
	Total current assets	19,827.20
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	96,914.00
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1,763.60
	Other equity	81,164.30
	Total equity attributable to owners of parent	82,927.90
	Non controlling interest
	Total equity	82,927.90
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	172.70
	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
	Total Trade payable
	Other non-current financial liabilities	1,226.20
	Total non-current financial liabilities	1,398.90
	Provisions, non-current	690.20
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2,089.10
	Current liabilities
	Current financial liabilities
	Borrowings, current	5,662.60
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42.50
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4,654.10
	Total Trade payable	4,696.60
	Other current financial liabilities	1,141.20
	Total current financial liabilities	11,500.40
	Other current liabilities	286.10
	Provisions, current	30.60
	Current tax liabilities (Net)	79.90
	Deferred government grants, Current
	Total current liabilities	11,897.00
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	13,986.10
	Total equity and liabilites	96,914.00
	Disclosure of notes on assets and liabilities

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

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 gains/(losses) on defined benefit plans	6170000	6330000
	Total Amount of items that will not be reclassified to profit and loss	61.70	63.30
2	Income tax relating to items that will not be reclassified to profit or loss	17.90	18.40
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
5	Total Other comprehensive income	43.80	44.90

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	(2,435.00)
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	277.40
	Adjustments for decrease (increase) in inventories	(58.60)
	Adjustments for decrease (increase) in trade receivables, current	4,125.90
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	675.10
	Adjustments for decrease (increase) in other non-current assets	(190.30)
	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	(3,738.60)
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	(510.10)
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	618.20
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	109.20
	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	(13.70)
	Adjustments for dividend income	0.10
	Adjustments for interest income	499.50
	Adjustments for share-based payments	6.50
	Adjustments for fair value losses (gains)	(45.40)
	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	(59.30)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	696.70
	Net cash flows from (used in) operations	(1,738.30)
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	(88.00)
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	(1,650.30)
	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	700.00
	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	12.50
	Purchase of property, plant and equipment	473.10
	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	0.00
	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	0.10
	Interest received	262.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(11.80)
	Net cash flows from (used in) investing activities	(910.30)
	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	23.90
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	(787.80)
	Payments of lease liabilities	246.40
	Dividends paid	1,410.00
	Interest paid	198.70
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	(1,043.40)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(3,604.00)
	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	(3,604.00)
	Cash and cash equivalents cash flow statement at beginning of period	4,151.40
	Cash and cash equivalents cash flow statement at end of period	547.40

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
1	S CHAND AND COMPANY LIMITED	BPI (India) Private Limited	Wholly owned Subsidiary	Sale of goods or services			NA	0.30	0.00	0.00
2	S CHAND AND COMPANY LIMITED	BPI (India) Private Limited	Wholly owned Subsidiary	Purchase of goods or services		100.00	NA	0.50	0.00	0.00
3	S CHAND AND COMPANY LIMITED	BPI (India) Private Limited	Wholly owned Subsidiary	Investment			NA	0.00	850.70	850.70
4	S CHAND AND COMPANY LIMITED	BPI (India) Private Limited	Wholly owned Subsidiary	Any other transaction	Trade Payables		NA	0.00	2.10	0.40
5	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Sale of goods or services		100.00	NA	7.30	0.00	0.00
6	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Interest received			NA	87.70	0.00	0.00
7	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Investment			This is outstanding Balance. The connected trasaction was approved by the Audit Committee, wherever applicable	0.00	1,182.20	1,182.20
8	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	188.20	188.20
9	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	1,514.00	1,592.90
10	S CHAND AND COMPANY LIMITED	Safari Digital Education Initiatives Private Limited	Subsidiary	Any other transaction	Trade receivables		Same comment as mentioned in row no. 7	0.00	1.40	2.80
11	S CHAND AND COMPANY LIMITED	S. Chand Edutech Private Limited	Subsidiary	Interest received			NA	44.70	0.00	0.00
12	S CHAND AND COMPANY LIMITED	S. Chand Edutech Private Limited	Subsidiary	Any other transaction	Other expenses Adobe Cost		NA	2.90	0.00	0.00
13	S CHAND AND COMPANY LIMITED	S. Chand Edutech Private Limited	Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	780.20	780.20
14	S CHAND AND COMPANY LIMITED	S. Chand Edutech Private Limited	Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	771.50	811.70
15	S CHAND AND COMPANY LIMITED	S. Chand Edutech Private Limited	Subsidiary	Any other transaction	Trade receivables		Same comment as mentioned in row no. 7	0.00	176.20	179.40
16	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Other operating revenue Management services		The Transaction is with Wholly Owned Subsidiary whose account are consolidated with the Company. Accordingly, no approval of Audit Committee was required to be taken.	215.00	0.00	0.00
17	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Lease Rent Income		The Transaction is with Wholly Owned Subsidiary whose account are consolidated with the Company. Accordingly, no approval of Audit Committee was required to be taken.	15.00	0.00	0.00
18	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Purchase of goods or services			Same comment as mentioned in row no.17	100.90	0.00	0.00
19	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Printing charges		Same comment as mentioned in row no.17	790.60	0.00	0.00
20	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Adobe License Cost Recovery		NA	24.40	0.00	0.00
21	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Investment			Same comment as mentioned in row no.17	0.00	16,203.00	16,205.50
22	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Receivable against sale of debentures	200.00	NA	0.00	1,475.90	1,245.40
23	S CHAND AND COMPANY LIMITED	Vikas Publishing House Private Limited	Wholly Owned Subsidiary	Any other transaction	Trade payables		NA	0.00	2,004.10	1,223.50
24	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Interest received			NA	69.00	0.00	0.00
25	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Any other transaction	Lease Rent Income		Same comment as mentioned in row no.17	3.90	0.00	0.00
26	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Purchase of goods or services			Same comment as mentioned in row no.17	277.10	0.00	0.00
27	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Any other transaction	Content Licence Fees		Same comment as mentioned in row no.17	4.10	0.00	0.00
28	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Any other transaction	Content Conversion Charges		Same comment as mentioned in row no.17	160.20	0.00	0.00
29	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Investment			NA	0.00	518.70	518.70
30	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Loan			NA	0.00	1,190.80	1,252.90
31	S CHAND AND COMPANY LIMITED	Convergia Digital Education Private Limited	Wholly Owned Subsidiary	Any other transaction	Trade payables		NA	0.00	184.70	29.10
32	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Any other transaction	Other operating revenue Management services		NA	113.20	0.00	0.00
33	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Any other transaction	Royalty expense		NA	4.70	0.00	0.00
34	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Any other transaction	Adobe Cost Recovery		NA	37.00	0.00	0.00
35	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	19,153.60	19,154.50
36	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Any other transaction	Trade receivables		NA	0.00	0.00	21.60
37	S CHAND AND COMPANY LIMITED	Chhaya Prakashani Limited	Wholly Owned Subsidiary	Any other transaction	Receivable against sale of debentures	301.60	NA	0.00	2,222.50	1,874.10
38	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Any other transaction	Other operating revenue Management services		NA	133.20	0.00	0.00
39	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Any other transaction	Dividend income		NA	0.10	0.00	0.00
40	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Any other transaction	Adobe Cost recovery		NA	10.90	0.00	0.00
41	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	15,628.80	15,633.60
42	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	557.00	557.00
43	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Any other transaction	Trade receivables		NA	0.00	140.10	251.10
44	S CHAND AND COMPANY LIMITED	New Saraswati House (India) Private Limited	Wholly Owned Subsidiary	Any other transaction	Receivable against sale of debentures	200.00	NA	0.00	1,475.90	1,243.40
45	S CHAND AND COMPANY LIMITED	Edutor Technologies India Private Limited	Subsidiary	Interest received			Same comment as mentioned in row no. 7	10.20	0.00	0.00
46	S CHAND AND COMPANY LIMITED	Edutor Technologies India Private Limited	Subsidiary	Any other transaction	Product and service for my study gear	36.00	NA	17.80	0.00	0.00
47	S CHAND AND COMPANY LIMITED	Edutor Technologies India Private Limited	Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	175.40	184.50
48	S CHAND AND COMPANY LIMITED	Edutor Technologies India Private Limited	Subsidiary	Any other transaction	Trade receivables		NA	0.00	83.40	72.10
49	S CHAND AND COMPANY LIMITED	Edutor Technologies India Private Limited	Subsidiary	Any other transaction	Trade payables		NA	0.00	5.40	0.00
50	S CHAND AND COMPANY LIMITED	Shri Shyamlal Printing Press Private Limited	Wholly Owned Subsidiary	Any other transaction	Printing charges		Same comment as mentioned in row no. 17	59.50	0.00	0.00
51	S CHAND AND COMPANY LIMITED	Shri Shyamlal Printing Press Private Limited	Wholly Owned Subsidiary	Any other transaction	Trade payables		NA	0.00	0.00	59.10
52	S CHAND AND COMPANY LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Rent Paid		NA	52.90	0.00	0.00
53	S CHAND AND COMPANY LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Maintainance and Repair charges		NA	5.90	0.00	0.00
54	S CHAND AND COMPANY LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Electricity charges		NA	5.50	0.00	0.00
55	S CHAND AND COMPANY LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit		Same comment as mentioned in row no. 7	0.00	47.00	47.00
56	S CHAND AND COMPANY LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Trade payables		NA	0.00	0.00	0.80
57	S CHAND AND COMPANY LIMITED	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Rent Paid		Same comment as mentioned in row no. 7	79.30	0.00	0.00
58	S CHAND AND COMPANY LIMITED	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Maintainance and Repair charges		NA	1.40	0.00	0.00
59	S CHAND AND COMPANY LIMITED	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Security deposit		Same comment as mentioned in row no. 7	0.00	0.00	67.20
60	S CHAND AND COMPANY LIMITED	Mr. Dinesh Kumar Jhunjhnuwala	Whole-Time Director	Remuneration			NA	109.60	0.00	0.00
61	S CHAND AND COMPANY LIMITED	Mr. Himanshu Gupta	Managing Director	Remuneration			NA	150.30	0.00	0.00
62	S CHAND AND COMPANY LIMITED	Mr. Desh Raj Dogra	Independent Director	Any other transaction	sitting fees		NA	5.10	0.00	0.00
63	S CHAND AND COMPANY LIMITED	Ms. Archana Capoor	Independent Director	Any other transaction	sitting fees		NA	4.80	0.00	0.00
64	S CHAND AND COMPANY LIMITED	Mr. Rajagopalan Chandrashekar	Independent Director	Any other transaction	sitting fees		NA	5.50	0.00	0.00
65	S CHAND AND COMPANY LIMITED	Mr. Saurabh Mittal	Key Managerial Personnel	Remuneration			NA	116.70	0.00	0.00
66	S CHAND AND COMPANY LIMITED	Mr. Jagdeep Singh	Key Managerial Personnel	Remuneration			NA	52.10	0.00	0.00
67	S CHAND AND COMPANY LIMITED	Smartivity Labs Private Limited	Private Company in which a director is director or member	Investment			Same comment as mentioned in row no. 7	0.00	21.10	21.10
68	S CHAND AND COMPANY LIMITED	Mr. Dinesh Kumar Jhunjhnuwala	Whole-Time Director	Any other transaction	Employee related liabilities		NA	0.00	3.30	5.70
69	S CHAND AND COMPANY LIMITED	Mr. Himanshu Gupta	Managing Director	Any other transaction	Employee related liabilities		NA	0.00	3.50	7.10
70	S CHAND AND COMPANY LIMITED	Mr. Saurabh Mittal	Key Managerial Personnel	Any other transaction	Employee related liabilities		NA	0.00	9.00	8.40
71	S CHAND AND COMPANY LIMITED	Mr. Jagdeep Singh	Key Managerial Personnel	Any other transaction	Employee related liabilities		NA	0.00	6.30	4.40
72	S CHAND AND COMPANY LIMITED	Hotel Tourist	Private Company in which a director is director or member	Any other transaction	Sales promotion exp	10.00	NA	0.20	0.00	0.00
73	S CHAND AND COMPANY LIMITED	S Chand Hotels Private Limited	Private Company in which a director is director or member	Any other transaction	Sales promotion exp	10.00	NA	0.40	0.00	0.00
74	S CHAND AND COMPANY LIMITED	Indian Progressive Publishing Co. Pvt. Ltd	Wholly Owned Subsidiary	Any other transaction	Expense for rates and Taxes		Same comment as mentioned in row no. 17	0.00	0.00	0.00
75	S CHAND AND COMPANY LIMITED	Indian Progressive Publishing Co. Pvt. Ltd	Wholly Owned Subsidiary	Any other transaction	receivable from Related Party		NA	0.00	0.00	0.00
76	S CHAND AND COMPANY LIMITED	Hotel Tourist	Private Company in which a director is director or member	Any other transaction	Trade payables		NA	0.00	0.00	0.10
77	S CHAND AND COMPANY LIMITED	S Chand Hotels Private Limited	Private Company in which a director is director or member	Any other transaction	Trade payables		NA	0.00	0.00	0.30
78	Vikas Publishing House Private Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Sale of goods or services			Same comment as mentioned in row no. 17	126.80	0.00	0.00
79	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Sale of goods or services			Same comment as mentioned in row no. 17	5.20	0.00	0.00
80	Vikas Publishing House Private Limited	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Sale of goods or services			NA	1.30	0.00	0.00
81	Vikas Publishing House Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Sale of goods or services			Approval of Audit Committee of the Company was not required. This transaction was approved by the Board / Audit Committee of Subsidiary, wherever required.	36.30	0.00	0.00
82	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Interest received			NA	16.00	0.00	0.00
83	Vikas Publishing House Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Interest received			NA	1.00	0.00	0.00
84	Vikas Publishing House Private Limited	Shri Shyamlal Printing Press Private Limited	Subsidiary	Interest received			NA	27.60	0.00	0.00
85	Vikas Publishing House Private Limited	Chhaya Prakashani Limited	Fellow Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	(11.30)	0.00	0.00
86	Vikas Publishing House Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Maintainance and Repair charges		NA	4.20	0.00	0.00
87	Vikas Publishing House Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Maintainance and Repair charges		NA	8.40	0.00	0.00
88	Vikas Publishing House Private Limited	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Licensee fee		Same comment as mentioned in row no. 81	35.40	0.00	0.00
89	Vikas Publishing House Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Rent paid		NA	29.70	0.00	0.00
90	Vikas Publishing House Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Rent paid		NA	77.10	0.00	0.00
91	Vikas Publishing House Private Limited	Mr. Naveen Rajlani	Key Managerial Personnel	Remuneration			NA	111.30	0.00	0.00
92	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Loan Repayment received		NA	30.00	0.00	0.00
93	Vikas Publishing House Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit paid		NA	0.60	0.00	0.00
94	Vikas Publishing House Private Limited	Shri Shyamlal Printing Press Private Limtied	Subsidiary	Investment			Same comment as mentioned in row no. 81	0.00	510.00	510.00
95	Vikas Publishing House Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 81	0.00	2,000.00	2,000.00
96	Vikas Publishing House Private Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 81	0.00	721.80	721.80
97	Vikas Publishing House Private Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade receivables		NA	0.00	592.90	270.00
98	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade receivables		NA	0.00	0.00	3.50
99	Vikas Publishing House Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Any other transaction	Trade receivables		NA	0.00	792.90	761.20
100	Vikas Publishing House Private Limited	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Any other transaction	Trade receivables		NA	0.00	0.20	0.60
101	Vikas Publishing House Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Any other transaction	Accrued interest on debentures		Same comment as mentioned in row no. 81	0.00	0.00	1.00
102	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	279.50	263.90
103	Vikas Publishing House Private Limited	Shri Shyamlal Printing Press Private Limtied	Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	0.00	972.60
104	Vikas Publishing House Private Limited	Chhaya Prakashani Limited	Fellow Subsidiary	Any other transaction	Trade Payables		NA	0.00	139.40	10.40
105	Vikas Publishing House Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Trade Payables		NA	0.00	0.40	0.60
106	Vikas Publishing House Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade Payables		NA	0.00	2.90	0.00
107	Vikas Publishing House Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit		Same comment as mentioned in row no. 7	0.00	24.00	24.60
108	Vikas Publishing House Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Security deposit		Same comment as mentioned in row no. 7	0.00	65.30	65.30
109	Vikas Publishing House Private Limited	Mr. Naveen Rajlani	Key Managerial Personnel	Any other transaction	Employee related liabilities		NA	0.00	197.20	111.30
110	Chhaya Prakashani Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Dividend income		NA	0.10	0.00	0.00
111	Chhaya Prakashani Limited	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Interest received			NA	35.00	0.00	0.00
112	Chhaya Prakashani Limited	BPI (India) Private Limited	Fellow Subsidiary	Interest received			NA	37.70	0.00	0.00
113	Chhaya Prakashani Limited	S. Chand Edutech Private Limited	Fellow Subsidiary	Interest received			NA	17.30	0.00	0.00
114	Chhaya Prakashani Limited	Edutor Technologies India Private Limited	Associate	Interest received			NA	8.50	0.00	0.00
115	Chhaya Prakashani Limited	Shri Shyamlal Printing Press Private Limited	Associate	Interest received			NA	4.60	0.00	0.00
116	Chhaya Prakashani Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Any other transaction	Interest on debenture		NA	1.50	0.00	0.00
117	Chhaya Prakashani Limited	Indian Progressive Publishing Co. Pvt. Ltd	Wholly Owned Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	14.50	0.00	0.00
118	Chhaya Prakashani Limited	Edutor Technologies India Private Limited	Associate	Any other transaction	Software development service		NA	7.10	0.00	0.00
119	Chhaya Prakashani Limited	SHAARA IT SERVICES PRIVATE LIMITED	Private Company in which a director and his relatives are director and member	Any other transaction	Rent Paid		Same comment as mentioned in row no. 81	26.70	0.00	0.00
120	Chhaya Prakashani Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Rent Paid		Same comment as mentioned in row no. 81	25.80	0.00	0.00
121	Chhaya Prakashani Limited	SHAARA IT SERVICES PRIVATE LIMITED	Private Company in which a director and his relatives are director and member	Any other transaction	Repair & Maintenance		NA	32.00	0.00	0.00
122	Chhaya Prakashani Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Repair & Maintenance		NA	1.20	0.00	0.00
123	Chhaya Prakashani Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Electricity Charges (Reimbursement)		NA	1.30	0.00	0.00
124	Chhaya Prakashani Limited	SHAARA IT SERVICES PRIVATE LIMITED	Private Company in which a director and his relatives are director and member	Any other transaction	Security deposit given		NA	0.00	80.00	80.00
125	Chhaya Prakashani Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit given		NA	0.00	20.20	21.20
126	Chhaya Prakashani Limited	Mr. Rajagopalan Chandrashekar	Independent Director	Any other transaction	Director sitting fees		NA	0.70	0.00	0.00
127	Chhaya Prakashani Limited	S. Chand Edutech Private Limited	Fellow Subsidiary	Loan			Same comment as mentioned in row no. 7	180.00	0.00	0.00
128	Chhaya Prakashani Limited	Edutor Technologies India Private Limited	Associate	Loan			Same comment as mentioned in row no. 7	500.00	0.00	0.00
129	Chhaya Prakashani Limited	Shri Shyamlal Printing Press Private Limited	Associate	Loan			Same comment as mentioned in row no. 7	150.00	0.00	0.00
130	Chhaya Prakashani Limited	Shri Shyamlal Printing Press Private Limited	Associate	Any other transaction	Loan Repayment received		NA	150.00	0.00	0.00
131	Chhaya Prakashani Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security Deposit		Same comment as mentioned in row no. 81	1.10	0.00	0.00
132	Chhaya Prakashani Limited	Shri Shyamlal Printing Press Private Limtied	Associate	Investment			Same comment as mentioned in row no. 7	0.00	250.00	250.00
133	Chhaya Prakashani Limited	Indian Progressive Publishing Co. Pvt. Ltd	Wholly Owned Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	1.20	1.20
134	Chhaya Prakashani Limited	Edutor Technologies India Private Limited	Associate	Investment			Same comment as mentioned in row no. 7	0.00	100.00	100.00
135	Chhaya Prakashani Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	1,045.50	1,045.50
136	Chhaya Prakashani Limited	S. Chand Edutech Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	181.00	181.00
137	Chhaya Prakashani Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	807.00	807.00
138	Chhaya Prakashani Limited	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Any other transaction	Loans and advances receivable		NA	0.00	732.30	308.90
139	Chhaya Prakashani Limited	S. Chand Edutech Private Limited	Fellow Subsidiary	Any other transaction	Loans and advances receivable		NA	0.00	213.50	409.00
140	Chhaya Prakashani Limited	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Loans and advances receivable		NA	0.00	657.20	691.10
141	Chhaya Prakashani Limited	Edutor Technologies India Private Limited	Associate	Any other transaction	Loans and advances receivable		NA	0.00	0.70	508.40
142	S. CHAND EDUTECH PRIVATE LIMITED	Mr. Saurabh Mittal	Director	Any other transaction	Payment made by Director on behalf of company		NA	3.80	0.00	0.00
143	S. CHAND EDUTECH PRIVATE LIMITED	Mr. Saurabh Mittal	Director	Any other transaction	Refund of Payment made by Director on behalf of company		NA	4.70	0.00	0.00
144	S. CHAND EDUTECH PRIVATE LIMITED	BPI (India) Private Limited	Fellow Subsidiary	Purchase of goods or services			NA	0.00	0.00	0.00
145	S. CHAND EDUTECH PRIVATE LIMITED	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	License Fees		NA	6.00	0.00	0.00
146	S. CHAND EDUTECH PRIVATE LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Rent paid		Same comment as mentioned in row no. 81	9.60	0.00	0.00
147	S. CHAND EDUTECH PRIVATE LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Maintenance charges		NA	2.30	0.00	0.00
148	S. CHAND EDUTECH PRIVATE LIMITED	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Payment made on behalf of related party		NA	56.80	0.00	0.00
149	S. CHAND EDUTECH PRIVATE LIMITED	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Payment made on behalf of related party		NA	6.70	0.00	0.00
150	S. CHAND EDUTECH PRIVATE LIMITED	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Payment received made on behalf of related party		NA	6.70	0.00	0.00
151	S. CHAND EDUTECH PRIVATE LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Payment made on behalf of related party		NA	1.20	0.00	0.00
152	S. CHAND EDUTECH PRIVATE LIMITED	Hotel Tourist	Private Company in which a director is director or member	Any other transaction	Payment made on behalf of related party		NA	3.00	0.00	0.00
153	S. CHAND EDUTECH PRIVATE LIMITED	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Payment received made on behalf of related party		NA	37.40	0.00	0.00
154	S. CHAND EDUTECH PRIVATE LIMITED	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Payment received made on behalf of related party		NA	1.20	0.00	0.00
155	S. CHAND EDUTECH PRIVATE LIMITED	Hotel Tourist	Private Company in which a director is director or member	Any other transaction	Payment received made on behalf of related party		NA	1.50	0.00	0.00
156	S. CHAND EDUTECH PRIVATE LIMITED	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Reimbursement receivables from related party		NA	19.50	0.00	0.00
157	S. CHAND EDUTECH PRIVATE LIMITED	Hotel Tourist	Private Company in which a director is director or member	Any other transaction	Reimbursement receivables from related party		NA	1.50	0.00	0.00
158	S. CHAND EDUTECH PRIVATE LIMITED	Mr. Saurabh Mittal	Director	Any other transaction	Other Payables		NA	0.00	0.90	0.00
159	S. CHAND EDUTECH PRIVATE LIMITED	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Any other transaction	Other financial liabilities Paid		NA	0.00	0.00	0.00
160	S. CHAND EDUTECH PRIVATE LIMITED	Safari Digital Education Initiatives Private Limited	Fellow Subsidiary	Any other transaction	Other financial liabilities		NA	0.00	0.00	0.00
161	S. CHAND EDUTECH PRIVATE LIMITED	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Trade Payables		NA	0.00	2.30	0.00
162	S. CHAND EDUTECH PRIVATE LIMITED	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade Payables		NA	0.00	0.10	0.00
163	S. CHAND EDUTECH PRIVATE LIMITED	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Trade Receivables		NA	0.00	40.20	0.00
164	Safari Digital Education Initiatives Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	0.10	0.00	0.00
165	Safari Digital Education Initiatives Private Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	0.50	0.00	0.00
166	Safari Digital Education Initiatives Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	1.50	0.00	0.00
167	Safari Digital Education Initiatives Private Limited	Edutor Technologies India Private Limited	Associate	Interest received			NA	18.60	0.00	0.00
168	Safari Digital Education Initiatives Private Limited	Indian Progressive Publishing Co. Pvt. Ltd	Fellow Subsidiary	Interest paid			NA	2.10	0.00	0.00
169	Safari Digital Education Initiatives Private Limited	Edutor Technologies India Private Limited	Associate	Any other transaction	Receipt of Loan and Advances given		NA	455.50	0.00	0.00
170	Safari Digital Education Initiatives Private Limited	Edutor Technologies India Private Limited	Associate	Loan			Same comment as mentioned in row no. 7	0.00	438.70	0.00
171	Safari Digital Education Initiatives Private Limited	BPI (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade Payables		Same comment as mentioned in row no. 7	0.00	0.00	0.00
172	Safari Digital Education Initiatives Private Limited	New Saraswati House (India) Private Limited	Fellow Subsidiary	Any other transaction	Trade Payables		Same comment as mentioned in row no. 7	0.00	0.10	0.20
173	Safari Digital Education Initiatives Private Limited	Edutor Technologies India Private Limited	Associate	Investment			Same comment as mentioned in row no. 7	0.00	127.50	127.50
174	Safari Digital Education Initiatives Private Limited	S. Chand Edutech Private Limited	Fellow Subsidiary	Investment			Same comment as mentioned in row no. 7	0.00	306.30	306.30
175	Safari Digital Education Initiatives Private Limited	Indian Progressive Publishing Co. Pvt. Ltd	Fellow Subsidiary	Loan			NA	0.00	35.10	0.00
176	New Saraswati House (India) Private Limited	Hotel Tourist	Firm in which a director is Partner	Any other transaction	Tour and Travel Expenses		NA	5.50	0.00	0.00
177	New Saraswati House (India) Private Limited	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Legal and professional		NA	17.70	0.00	0.00
178	New Saraswati House (India) Private Limited	SC Hotel Tourist Deluxe Private Limited	Private Company in which a director is director or member	Any other transaction	Rent expenses		NA	74.30	0.00	0.00
179	New Saraswati House (India) Private Limited	Ms. Ankita Gupta	Director	Any other transaction	Rent expenses		NA	3.00	0.00	0.00
180	New Saraswati House (India) Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Rent expenses		NA	22.30	0.00	0.00
181	New Saraswati House (India) Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Rent expenses		NA	75.40	0.00	0.00
182	New Saraswati House (India) Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Maintenance charges		NA	7.20	0.00	0.00
183	New Saraswati House (India) Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Maintenance charges		NA	6.40	0.00	0.00
184	New Saraswati House (India) Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Any other transaction	Interest Income on Debenture		NA	1.00	0.00	0.00
185	New Saraswati House (India) Private Limited	Mr. Rajagopalan Chandrashekar	Independent Director	Any other transaction	Director Sitting Fee		NA	0.70	0.00	0.00
186	New Saraswati House (India) Private Limited	Mr. Shammi Manik	Key Managerial Personnel	Remuneration			NA	85.40	0.00	0.00
187	New Saraswati House (India) Private Limited	Mr. Narander Kumar	Key Managerial Personnel	Remuneration			NA	30.50	0.00	0.00
188	New Saraswati House (India) Private Limited	SC Hotel Tourist Deluxe Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit		NA	0.00	60.00	60.00
189	New Saraswati House (India) Private Limited	Ms. Ankita Gupta	Director	Any other transaction	Security deposit		NA	0.00	1.90	1.90
190	New Saraswati House (India) Private Limited	S Chand Properties Private Limited	Private Company in which a director is director or member	Any other transaction	Security deposit		NA	0.00	18.00	18.00
191	New Saraswati House (India) Private Limited	SKY WAREHOUSING PRIVATE LIMITED	Private Company in which a director is director or member	Any other transaction	Security deposit		NA	0.00	63.90	63.90
192	Convergia Digital Education Private Limited	Edutor Technologies India Private Limited	Fellow Subsidiary	Purchase of goods or services			Same comment as mentioned in row no. 81	39.30	0.00	0.00
193	Convergia Digital Education Private Limited	Edutor Technologies India Private Limited	Fellow Subsidiary	Any other transaction	Trade Payable		NA	0.00	9.00	0.00
194	New Saraswati House (India) Private Limited	Convergia Digital Education Private Limited	Fellow Subsidiary	Any other transaction	Other receivable		NA	0.00	0.00	0.00
195	Edutor Technologies India Private Limited	Shweta Mittal	Relative of Director	Any other transaction	Consultancy expenses		NA	2.20	0.00	0.00
196	Edutor Technologies India Private Limited	Indian Progressive Publishing Co. Pvt. Ltd	Fellow Subsidiary	Interest paid			NA	18.30	0.00	0.00
197	Edutor Technologies India Private Limited	Mr. Saurabh Mittal	Director	Any other transaction	Expenses incurred by Director on behalf of Company		NA	3.70	0.00	0.00
198	Edutor Technologies India Private Limited	Indian Progressive Publishing Co. Pvt. Ltd	Fellow Subsidiary	Loan			Same comment as mentioned in row no. 7	0.00	303.90	320.30
199	Edutor Technologies India Private Limited	Shweta Mittal	Relative of Director	Any other transaction	Trade Payable		NA	0.00	0.30	0.30
200	Edutor Technologies India Private Limited	Mr. Saurabh Mittal	Director	Any other transaction	Reimbursement Payable		NA	0.00	0.60	0.00
201	Edutor Technologies India Private Limited	Mr. Saurabh Mittal	Director	Any other transaction	Refund of Payment made by Director on behalf of company		NA	4.40	0.00	0.00
Total value of transaction during the reporting period										5,512.10

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

Amount in (Lakhs)

Remarks

Statement of Asset and Liabilities

Amount in (Lakhs)

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

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)