IndAS Details

Scrip Code	541578
NSE Symbol	VARROC
MSEI Symbol	NOTLISTED
ISIN	INE665L01035
Name of company	VARROC ENGINEERING 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	12-11-2025
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	In Accordance with paragraph 4 of the notified IND AS 108 The Company has disclosed segment information only on the basis of consolidated financial statement.
Start date and time of board meeting	12-11-2025 12:30:00
End date and time of board meeting	12-11-2025 15:00:00
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	Yes
(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	14-02-2022
Indicate Company website link for updated RPT policy of the Company	https://www.varroc.com/upload/financial_results/1706864227309917432.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
No default in loans and debt securities.

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	2,03,785.60	3,88,074.30
	Other income	267.90	637.00
	Total income	2,04,053.50	3,88,711.30
2	Expenses
(a)	Cost of materials consumed	1,37,632.30	2,60,016.70
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(2,918.30)	(5,798.60)
(d)	Employee benefit expense	17,798.70	34,676.30
(e)	Finance costs	2,979.20	6,299.30
(f)	Depreciation, depletion and amortisation expense	6,465.90	12,709.80
(f)	Other Expenses
1	Foreign exchange (gain)/loss (net)	64.60	(115.30)
2	Consumption of stores and spares and loose tools	2,089.50	4,130.20
3	Consumption of packing materials	2,665.40	4,978.80
4	Water and Electricity Charges	4,574.30	8,562.80
5	Contract Labour Cost	8,560.60	16,761.60
6	Freight and Forwarding Expenses	2,742.30	5,224.40
7	Legal and Professional Fees	1,397.50	2,862.90
8	Other	10,737.10	17,339.20
	Total other expenses	32,831.30	59,744.60
	Total expenses	1,94,789.10	3,67,648.10
3	Total profit before exceptional items and tax	9,264.40	21,063.20
4	Exceptional items	0.00	0.00
5	Total profit before tax	9,264.40	21,063.20
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	2,499.00	5,635.00
9	Total tax expenses	2,499.00	5,635.00
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	6,765.40	15,428.20
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	6,765.40	15,428.20
17	Other comprehensive income net of taxes	(210.00)	(492.60)
18	Total Comprehensive Income for the period	6,555.40	14,935.60
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	1,527.90	1,527.90
	Face value of equity share capital	1	1
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	4.43	10.1
	Diluted earnings (loss) per share from continuing operations	4.43	10.1
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	4.43	10.1
	Diluted earnings (loss) per share from continuing and discontinued operations	4.43	10.1
24	Debt equity ratio	0.33	0.33
25	Debt service coverage ratio	2.90	2.53
26	Interest service coverage ratio	6.28	6.36
27	Disclosure of notes on financial results	Textual Information(1)

Textual Information(1)	1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 12, 2025 and were subjected to review by the Statutory Auditors. 2. The Company received a settlement offer from an overseas party alleging breach of agreement in respect of certain income received by the Company recognised under Revenue from operations (Rs. 209.89 million during the quarter ended June 30, 2025 and half year ended September 30, 2025). The Company believes that it has a strong case and will take appropriate actions as necessary to protect its interests. The auditors in their review report have included a qualification in respect of this matter. 3. Pursuant to provisions of Section 230-232 of the Companies Act, 2013, the Board of Directors of the Company on May 17, 2024 had approved the scheme of amalgamation of Varroc Polymers Limited ('VPL') (a wholly owned subsidiary of the Company) with Varroc Engineering Limited ('VEL') with appointed date of April 01, 2024 ('the Scheme'). National Company Law Tribunal ('NCLT') approved the above scheme vide its order dated January 10, 2025 and the merger became effective on February 01, 2025 on filing of the NCLT order with the Registrar of Companies. The merger has been accounted as business combination of entities under common control as per Appendix C to Ind AS 103 - Business Combinations. Accordingly, the comparative periods for the quarter and half year ended September 30, 2024 presented in the standalone results have been restated to include the effects of this merger. 4. On July 7, 2025, the Company, together with its Wholly Owned Subsidiary, VarrocCorp Holding B.V., Netherlands, received an intimation from ICC International Court of Arbitration ('ICC') with respect to a Request for Arbitration initiated by OPmobility Lighting Holding, France (Erstwhile PO Lighting Systems). The request pertains to certain alleged breaches of covenants under the Securities Purchase Agreement executed between the parties on April 29, 2022, and subsequently amended on October 5, 2022, May 12, 2023, and June 15, 2023. Claims in respect of some of the breaches have been quantified at US$ 66.41 mn plus legal costs while for others no quantification has been provided. The Company is evaluating the matter and exploring legal and contractual remedies. It intends to contest the claims and take appropriate steps to protect its interests. Based on a legal opinion obtained, the Company believes that it has grounds to defend against the said allegations and accordingly no provision has been considered in respect of this matter in these results. 5. a) On November 5, 2024, the Company received a GST Order from Additional Commissioner of CGST & Central Excise for appropriation of GST dues amounting to Rs. 629 million along with equivalent penalty and applicable interest relating to inappropriate classification of certain goods supplied during the period from July 1, 2017 to September 30, 2023. The Company has paid the principal demand, however, considering merits of the case, management believes that it has grounds to successfully defend and litigate the GST Order with respect to applicable interest and penalty for the aforementioned period. The Company has initiated appellate proceedings against this GST Order, pending conclusion of which no adjustments have been made in respect of this matter in the financial results for the quarter and half year ended September 30, 2025. b) On January 03, 2025, Varroc Polymers Limited ('VPL') (wholly owned subsidiary, now merged with the Company as explained in Note 3 above) received a GST Order from Commercial Tax Officer (Divisional GST office, Karnataka) consisting of demand for GST dues amounting to Rs. 0.03 million along with interest of Rs. 302.67 million and penalty of Rs. 564.19 million relating to inappropriate classification of certain goods supplied during the period from July 1, 2017 to September 30, 2023. VPL has paid the principal demand, however, considering merits of the case, management believes that it has grounds to successfully defend and litigate the GST Order with respect to the interest and penalty for the aforementioned period. The Company has initiated appellate proceedings against this GST Order, pending conclusion of which no adjustments have been made in respect of this matter in the financial results for the quarter and half year ended September 30, 2025. 6. Exceptional items for the periods presented in the standalone results include following: (a) An amount of Rs. 196.02 million for the year ended March 31, 2025 pertained to estimated expenses directly attributable to merger of VPL with the Company. (b) KTM AG, one of the customer of the Company, filed for insolvency and the Court admitted restructuring with self-administration in Austria. Considering these developments, the Company recognised a provision for the expected credit loss of trade receivables as exceptional item amounting to Rs. 12.10 million for the year ended March 31, 2025. 7. Other Income for the year ended March 31, 2025 includes dividend received from a subsidiary company of Rs. 125.79 million. 8. During the year ended March 31, 2024, the Company issued 25,000 number of listed Non-Convertible Debentures ('NCD') of face value of Rs. 1,00,000 each aggregating to Rs. 2,500 million on a private placement basis. The NCDs are repayable in 16 equal quarterly instalments beginning from December 07, 2024. Further, NCD holders have a put option after 30 months and 42 months respectively from date of allotment, requiring the Company to redeem all the NCDs. The Company shall at all times until the Final Settlement Date maintain a minimum Security Cover of at least 1.1 x. The proceeds from the issue have been utilised for repayment of existing listed NCDs, other outstanding debt and for general corporate purposes. These NCDs are secured by exclusive charge by way of hypothecation on the specific identified movable properties of the Company. The asset cover in respect of the Non-Convertible Debentures as on September 30, 2025 is 1.95 times of the total due amount which is higher than the requirement of 1.10 times as specified in the Debenture Trust Deed.

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	1,69,584.50
	Capital work-in-progress	6,169.70
	Investment property	0.00
	Goodwill	1,839.00
	Other intangible assets	2,915.30
	Intangible assets under development	2,253.30
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	83,737.30
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets	2,236.80
	Total non-current financial assets	85,974.10
	Deferred tax assets (net)	2,684.50
	Other non-current assets	10,413.60
	Total non-current assets	2,81,834.00
2	Current assets
	Inventories	70,590.20
	Current financial asset
	Current investments	0.00
	Trade receivables, current	59,339.30
	Cash and cash equivalents	5,076.90
	Bank balance other than cash and cash equivalents	8,122.90
	Loans, current	2,437.10
	Other current financial assets	1,365.50
	Total current financial assets	76,341.70
	Current tax assets (net)	0.00
	Other current assets	29,710.40
	Total current assets	1,76,642.30
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4,58,476.30
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1,527.90
	Other equity	1,90,654.20
	Total equity attributable to owners of parent	1,92,182.10
	Non controlling interest
	Total equity	1,92,182.10
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	22,822.10
	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	9,267.20
	Total non-current financial liabilities	32,089.30
	Provisions, non-current	1,446.30
	Deferred tax liabilities (net)
	Deferred government grants, Non-current	2,613.90
	Other non-current liabilities
	Total non-current liabilities	36,149.50
	Current liabilities
	Current financial liabilities
	Borrowings, current	39,847.60
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	29,676.50
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1,16,663.60
	Total Trade payable	1,46,340.10
	Other current financial liabilities	24,745.40
	Total current financial liabilities	2,10,933.10
	Other current liabilities	16,163.50
	Provisions, current	2,209.20
	Current tax liabilities (Net)
	Deferred government grants, Current	838.90
	Total current liabilities	2,30,144.70
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	2,66,294.20
	Total equity and liabilites	4,58,476.30
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
1	Net movement on Effective portion of Cash Flow Hedges (net of tax)	-28070000	-65830000
	Total Amount of items that will be reclassified to profit and loss	(280.70)	(658.30)
4	Income tax relating to items that will be reclassified to profit or loss	(70.70)	(165.70)
5	Total Other comprehensive income	(210.00)	(492.60)

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	21,063.20
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	6,299.30
	Adjustments for decrease (increase) in inventories	(12,270.40)
	Adjustments for decrease (increase) in trade receivables, current	(7,058.20)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	(1,842.20)
	Adjustments for decrease (increase) in other non-current assets	768.70
	Adjustments for other financial assets, non-current	(153.10)
	Adjustments for other financial assets, current	(3.40)
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	20,434.00
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	2,936.80
	Adjustments for increase (decrease) in other non-current liabilities	351.40
	Adjustments for depreciation and amortisation expense	12,709.80
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	(567.70)
	Adjustments for provisions, non-current	(0.70)
	Adjustments for other financial liabilities, current	(502.60)
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.20
	Adjustments for interest income	554.60
	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	1.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	(427.90)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	20,120.00
	Net cash flows from (used in) operations	41,183.20
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	533.50
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	40,649.70
	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	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	366.20
	Purchase of property, plant and equipment	17,716.10
	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	2,455.20
	Cash receipts from repayment of advances and loans made to other parties	12,641.90
	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	0.20
	Interest received	1,289.50
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(3,993.90)
	Net cash flows from (used in) investing activities	(9,867.40)
	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	5,000.00
	Repayments of borrowings	27,901.80
	Payments of lease liabilities	1,376.10
	Dividends paid	1,527.90
	Interest paid	5,813.80
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	(31,619.60)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(837.30)
	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	(837.30)
	Cash and cash equivalents cash flow statement at beginning of period	5,914.20
	Cash and cash equivalents cash flow statement at end of period	5,076.90

	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	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Sale of goods or services		1,300.00	Within Limit	232.30	72.40	148.60
2	Varroc Engineering Limited	Endurance Technologies Ltd	Enterprises Owned or controlled by key management personnel and/or their relatives	Sale of goods or services		300.00	Within Limit	30.90	10.60	8.90
3	Varroc Engineering Limited	Endurance Adler S.P.A.	Enterprises Owned or controlled by key management personnel and/or their relatives	Sale of goods or services		250.00	Within Limit	0.00	0.00	0.00
4	Varroc Engineering Limited	Industria Meccanica E Stampaggio S.p.a.	Step down subsidiary	Sale of goods or services		150.00	Within Limit	0.00	50.40	56.80
5	Varroc Engineering Limited	Varroc Dellórto Private Limited	Jointly Controlled Entities	Sale of goods or services		3,500.00	Within Limit	1,333.90	359.40	709.40
6	Varroc Engineering Limited	Varroc Italy S.p.A.	Step down subsidiary	Sale of goods or services		300.00	Within Limit	0.00	645.40	727.00
7	Varroc Engineering Limited	Varroc Romania S.A.	Step down subsidiary	Sale of goods or services		50.00	Within Limit	0.00	4.40	4.50
8	Varroc Engineering Limited	Varroc Vietnam Co. Ltd.	Step down subsidiary	Sale of goods or services		100.00	Within Limit	0.00	0.00	0.00
9	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Sale of goods or services		100.00	Within Limit	0.00	0.00	0.00
10	Varroc Engineering Limited	Chongqing Varroc TYC Auto Lamps Co, China	Jointly Controlled Entities	Sale of goods or services		100.00	Within Limit	0.00	0.00	0.00
11	Varroc Engineering Limited	Varroc Germany GmBH	Step down subsidiary	Sale of goods or services		150.00	Within Limit	0.00	0.00	0.00
12	Varroc Engineering Limited	Varroc Poland s.p.z.oo	Step down subsidiary	Sale of goods or services		150.00	Within Limit	0.00	0.00	0.00
13	Varroc Engineering Limited	Varroc Electronics Romania S.r.l.	Step down subsidiary	Sale of goods or services		500.00	Within Limit	0.00	0.00	0.00
14	Varroc Engineering Limited	Scarpa & Colombo S.r.L	Enteprises which exercise significant influence over direct subsidiary	Sale of goods or services		150.00	Within Limit	0.00	0.00	0.00
15	Varroc Engineering Limited	Freccia International S.r.l, Italy	Enteprises which exercise significant influence over direct subsidiary	Sale of goods or services		150.00	Within Limit	0.00	0.00	0.00
16	Varroc Engineering Limited	Varroc Electronics Romania S.r.l.	Step down subsidiary	Any other transaction	Guarantee commission received	0.00	NA	14.60	134.60	166.90
17	Varroc Engineering Limited	Industria Meccanica E Stampaggio S.p.a.	Step down subsidiary	Any other transaction	Guarantee commission received	0.00	NA	5.40	1.10	6.80
18	Varroc Engineering Limited	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Any other transaction	Guarantee commission received	0.00	NA	1.00	0.00	1.00
19	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Any other transaction	Management consultancy fees received	75.00	Within Limit	25.00	13.50	13.50
20	Varroc Engineering Limited	Varroc Dellórto Private Limited	Jointly Controlled Entities	Any other transaction	Management consultancy fees received	100.00	Within Limit	41.50	27.60	22.40
21	Varroc Engineering Limited	Varroc Dellórto Private Limited	Jointly Controlled Entities	Any other transaction	Rent received	100.00	Within Limit	13.80	4.70	4.70
22	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Any other transaction	Rent received	20.00	Within Limit	3.00	7.10	10.60
23	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Interest received		0.00	NA	53.20	2.70	50.60
24	Varroc Engineering Limited	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Interest received		0.00	NA	57.70	807.60	0.00
25	Varroc Engineering Limited	Varroc European Holding B.V.,The Netherlands	Direct Subsidiary	Interest received		0.00	NA	23.50	36.40	61.20
26	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Loan		1,500.00	Within Limit	435.00	850.00	1,285.00
27	Varroc Engineering Limited	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Loan		15,000.00	Within Limit	10,312.60	10,312.60	0.00
28	Varroc Engineering Limited	Varroc European Holding B.V.,The Netherlands	Direct Subsidiary	Loan		1,000.00	Within Limit	0.00	2,921.80	3,037.70
29	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	100.00	Within Limit	3.20	2.50	1.90
30	Varroc Engineering Limited	Varroc Dellórto Private Limited	Jointly Controlled Entities	Any other transaction	Reimbursement of expenses (Received/ Receivable)	50.00	Within Limit	0.40	0.00	0.00
31	Varroc Engineering Limited	Varroc Vietnam Co. Ltd.	Step down subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	50.00	Within Limit	17.30	3.00	(14.20)
32	Varroc Engineering Limited	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	700.00	Within Limit	0.00	352.60	352.60
33	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	100.00	Within Limit	8.50	85.30	91.50
34	Varroc Engineering Limited	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Step down subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	2,000.00	Within Limit	0.00	0.00	0.00
35	Varroc Engineering Limited	Varroc Japan Co. Limited	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	10.00	Within Limit	0.00	0.00	0.00
36	Varroc Engineering Limited	Varroc Poland s.p.z.oo	Step down subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	10.00	Within Limit	0.00	0.00	0.00
37	Varroc Engineering Limited	Varroc Italy S.p.A.	Step down subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	50.00	Within Limit	17.30	0.00	18.70
38	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Dividend received		0.00	Board Approval	0.00	0.00	0.00
39	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Purchase of goods or services		1,300.00	Within Limit	83.50	45.20	33.20
40	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Purchase of goods or services		700.00	Within Limit	20.10	47.90	39.40
41	Varroc Engineering Limited	Varroc Italy S.p.A.	Step down subsidiary	Purchase of goods or services		300.00	Within Limit	0.00	216.80	178.10
42	Varroc Engineering Limited	Varroc Japan Co. Limited	Direct Subsidiary	Purchase of goods or services		750.00	Within Limit	247.10	139.90	125.40
43	Varroc Engineering Limited	Endurance Technologies Ltd	Enterprises Owned or controlled by key management personnel and/or their relatives	Purchase of goods or services		650.00	Within Limit	112.60	84.70	0.00
44	Varroc Engineering Limited	Varroc Electronics Romania S.r.l.	Step down subsidiary	Purchase of goods or services		1,000.00	Within Limit	21.90	76.20	101.70
45	Varroc Engineering Limited	Varroc Poland s.p.z.oo	Step down subsidiary	Purchase of goods or services		10,000.00	Within Limit	1,914.80	0.00	1,995.40
46	Varroc Engineering Limited	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Step down subsidiary	Purchase of goods or services		20,000.00	Within Limit	2,421.50	0.30	2,508.30
47	Varroc Engineering Limited	Scarpa & Colombo S.r.L	Enteprises which exercise significant influence over direct subsidiary	Purchase of goods or services		150.00	Within Limit	2.70	74.90	59.40
48	Varroc Engineering Limited	Freccia International S.r.l, Italy	Enteprises which exercise significant influence over direct subsidiary	Purchase of goods or services		150.00	Within Limit	2.00	0.00	0.00
49	Varroc Engineering Limited	Industria Meccanica E Stampaggio S.p.a.	Step down subsidiary	Purchase of goods or services		150.00	Within Limit	0.00	0.00	0.00
50	Varroc Engineering Limited	Endurance Adler S.P.A.	Enterprises Owned or controlled by key management personnel and/or their relatives	Purchase of goods or services		100.00	Within Limit	0.00	0.00	0.00
51	Varroc Engineering Limited	Varroc Romania S.A.	Step down subsidiary	Purchase of goods or services		50.00	Within Limit	0.00	0.00	0.00
52	Varroc Engineering Limited	Varroc Germany GmBH	Step down subsidiary	Purchase of goods or services		150.00	Within Limit	0.00	0.00	0.00
53	Varroc Engineering Limited	Mr. Gautam Khandelwal	Independent Director	Any other transaction	Professional charges /Commission Paid/Payable	0.00	NA	0.00	15.40	0.00
54	Varroc Engineering Limited	Mr. Marc Szulewicz	Independent Director	Any other transaction	Professional charges /Commission Paid/Payable	0.00	NA	0.00	13.20	0.00
55	Varroc Engineering Limited	Mrs. Vijaya Sampath	Independent Director	Any other transaction	Professional charges /Commission Paid/Payable	0.00	NA	0.00	22.00	0.00
56	Varroc Engineering Limited	Mr. Vinish Kathuria	Independent Director	Any other transaction	Professional charges /Commission Paid/Payable	0.00	NA	0.00	19.60	0.00
57	Varroc Engineering Limited	Mr. Tarang Jain	Chairman and Managing Director	Remuneration		0.00	NA	783.70	0.00	0.00
58	Varroc Engineering Limited	Mr. Arjun Jain	Whole time Directors	Remuneration		0.00	NA	180.60	0.00	0.00
59	Varroc Engineering Limited	Mr. K. Mahendra Kumar	Group Chief Finance Officer	Remuneration		0.00	NA	248.30	0.00	0.00
60	Varroc Engineering Limited	Mr. Ajay Kumar Sharma	Company Secretary	Remuneration		0.00	NA	54.60	0.00	0.00
61	Varroc Engineering Limited	Mr. Anil Ghatiya	Company Secretary	Remuneration		0.00	NA	10.70	0.00	0.00
62	Varroc Engineering Limited	Mr. Vidyadhar Limaye	Whole time Directors	Remuneration		0.00	NA	62.10	0.00	0.00
63	Varroc Engineering Limited	Mr. Dhruv Jain	Whole time Director	Remuneration		0.00	NA	49.40	0.00	0.00
64	Varroc Engineering Limited	Mr. Gautam Khandelwal	Independent Director	Any other transaction	Directors sitting fees	0.00	NA	13.00	6.00	0.00
65	Varroc Engineering Limited	Mr. Marc Szulewicz	Independent Director	Any other transaction	Directors sitting fees	0.00	NA	6.00	2.00	0.00
66	Varroc Engineering Limited	Mrs. Vijaya Sampath	Independent Director	Any other transaction	Directors sitting fees	0.00	NA	9.00	4.00	0.00
67	Varroc Engineering Limited	Mr. Padmanabh Sinha	Independent Director	Any other transaction	Directors sitting fees	0.00	NA	2.00	0.00	0.00
68	Varroc Engineering Limited	Mr. Vinish Kathuria	Independent Director	Any other transaction	Directors sitting fees	0.00	NA	11.00	3.00	0.00
69	Varroc Engineering Limited	Varroc Connect Private Limited	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Paid/Payable)	150.00	Within Limit	0.00	3.70	2.20
70	Varroc Engineering Limited	Durovalves India Private Limited	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Paid/Payable)	10.00	Within Limit	0.00	0.00	0.00
71	Varroc Engineering Limited	Varroc Dellórto Private Limited	Jointly Controlled Entities	Any other transaction	Reimbursement of expenses (Paid/Payable)	20.00	Within Limit	0.00	0.00	0.00
72	Varroc Engineering Limited	Freccia International S.r.l, Italy	Enteprises which exercise significant influence over direct subsidiary	Any other transaction	Reimbursement of expenses (Paid/Payable)	20.00	Within Limit	0.00	3.10	0.00
73	Varroc Engineering Limited	Scarpa & Colombo S.r.L	Enteprises which exercise significant influence over direct subsidiary	Any other transaction	Reimbursement of expenses (Paid/Payable)	10.00	Within Limit	0.00	0.00	0.00
74	Varroc Engineering Limited	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Step down subsidiary	Any other transaction	Reimbursement of expenses (Paid/Payable)	2,000.00	Within Limit	0.00	2.70	0.00
75	Varroc Engineering Limited	Varroc Electronics Romania S.r.l.	Step down subsidiary	Any other transaction	Corporate guarantees	7,500.00	Within Limit	0.00	3,783.20	3,326.00
76	Varroc Engineering Limited	Industria Meccanica E Stampaggio S.p.a.	Step down subsidiary	Any other transaction	Corporate guarantees	5,100.00	Within Limit	0.00	924.80	1,039.70
77	Varroc Engineering Limited	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Any other transaction	Corporate guarantees	3,000.00	Within Limit	2,662.60	0.00	623.80
78	Varroc Engineering Limited	Varroc Romania S.A.	Step down subsidiary	Any other transaction	Corporate guarantees	580.00	Within Limit	533.50	0.00	0.00
79	Varroc Engineering Limited	Varroc Foundation	Enterprises Owned or controlled by key management personnel and/or their relatives	Any other transaction	Corporate Social Responsibility (CSR)	1,000.00	Within Limit	200.80	0.00	0.00
80	Varroc Engineering Limited	Dellorto S.P.A.	JV Partner	Any other transaction	Royalty Paid/Payable	300.00	Within Limit	28.00	20.80	43.20
81	Varroc Engineering Limited	Scarpa & Colombo S.r.l, Italy	Enteprises which exercise significant influence over direct subsidiary	Any other transaction	Sale Commission Paid/payable	200.00	Within Limit	77.60	0.00	15.40
82	Varroc Engineering Limited	Varroc Italy S.p.A.	Step down subsidiary	Any other transaction	Admin Charges Paid	200.00	Within Limit	38.40	108.00	53.80
83	Varroc Engineering Limited	Mr. Tarang Jain	Chairman and Managing Director	Dividend paid		0.00	Board Approval	607.30	0.00	0.00
84	Varroc Engineering Limited	Mr. Arjun Jain	Whole time Directors	Dividend paid		0.00	Board Approval	0.10	0.00	0.00
85	Varroc Engineering Limited	Mr. Dhruv Jain	Whole time Director	Dividend paid		0.00	Board Approval	0.10	0.00	0.00
86	Durovalves India Private Limited	Scarpa & Colombo S.r.L, Italy	Enteprises which exercise significant influence over the company	Sale of goods or services		3,000.00	Within Limit	655.60	919.40	835.10
87	Durovalves India Private Limited	Freccia International S.r.L, Italy	Enteprises which exercise significant influence over the company	Sale of goods or services		1,500.00	Within Limit	0.00	272.70	0.00
88	Durovalves India Private Limited	Varroc Connect Private Limited	Fellow subsidiary	Purchase of goods or services		10.00	Within Limit	0.20	0.00	0.00
89	Durovalves India Private Limited	Scarpa & Colombo S.r.L, Italy	Enteprises which exercise significant influence over the company	Dividend paid		0.00	NA	0.00	256.40	0.00
90	Durovalves India Private Limited	Freccia International S.r.L, Italy	Enteprises which exercise significant influence over the company	Dividend paid		0.00	NA	0.00	133.00	0.00
91	Durovalves India Private Limited	Scarpa & Colombo S.r.L, Italy	Enteprises which exercise significant influence over the company	Any other transaction	Reimbursement of expenses (paid/ payable)	200.00	Within Limit	5.40	0.00	7.00
92	Durovalves India Private Limited	Freccia International S.r.L, Italy	Enteprises which exercise significant influence over the company	Any other transaction	Reimbursement of expenses (paid/ payable)	10.00	Within Limit	0.00	5.30	0.00
93	Durovalves India Private Limited	Scarpa & Colombo Srl - Italy	Enteprises which exercise significant influence over the company	Any other transaction	Sale Commission Paid/payable	50.00	Within Limit	7.90	0.00	7.90
94	Varroc Engineering Limited	Tarang Jain Holding Trust	Enterprises Owned or controlled by key management personnel and/or their relatives	Dividend paid		0.00	Board Approval	338.50	0.00	0.00
95	Varroc Engineering Limited	Naresh Chandra Holding Trust	Enterprises Owned or controlled by key management personnel and/or their relatives	Dividend paid		0.00	Board Approval	100.00	0.00	0.00
96	Varroc Engineering Limited	Suman Jain Holding Trust	Enterprises Owned or controlled by key management personnel and/or their relatives	Dividend paid		0.00	Board Approval	100.00	0.00	0.00
97	VarrocCorp Holding B.V., The Netherlands	Varroc European Holding B.V.,The Netherlands	Fellow subsidiary	Interest received		2,500.00	Within Limit	785.20	6,576.20	8,221.30
98	VarrocCorp Holding B.V., The Netherlands	Varroc European Holding B.V.,The Netherlands	Fellow subsidiary	Loan		5,000.00	Within Limit	52.00	27,913.80	31,461.30
99	Industria Meccanica E Stampaggio S.p.a.	VarrocCorp Holding B.V., The Netherlands	Subsidiary of fellow subsidiary	Interest paid		500.00	Within Limit	89.00	570.00	734.50
100	Industria Meccanica E Stampaggio S.p.a.	VarrocCorp Holding B.V., The Netherlands	Subsidiary of fellow subsidiary	Loan		2,000.00	Within Limit	0.00	3,464.30	3,898.90
101	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Varrec (Thailand) Co. Ltd.	Fellow Subsidiary	Sale of goods or services		1,500.00	Within Limit	28.50	0.00	29.50
102	Varroc Lighting Systems Bulgaria EOOD	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Interest paid		350.00	Within Limit	41.20	805.30	0.00
103	Varroc Lighting Systems Bulgaria EOOD	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Loan		0.00	NA	4,283.60	3,806.60	0.00
104	Varroc Lighting Systems Bulgaria EOOD	VarrocCorp Holding B.V., The Netherlands	Direct Subsidiary	Any other transaction	Trade payables	0.00	NA	592.90	592.90	0.00
105	Varroc Germany GmBH	VarrocCorp Holding B.V., The Netherlands	Holding Company	Interest paid		250.00	Within Limit	77.60	232.10	43.80
106	Varroc Germany GmBH	VarrocCorp Holding B.V., The Netherlands	Holding Company	Any other transaction	Loan Repaid	0.00	NA	842.20	2,649.40	2,136.90
107	Varroc Germany GmBH	VarrocCorp Holding B.V., The Netherlands	Holding Company	Loan		1,700.00	Within Limit	634.20	0.00	634.20
108	Varroc Italy S.p.A.	Varroc Japan Co. Ltd	Sister Concern of Holding Company	Sale of goods or services		600.00	Within Limit	11.60	0.00	12.20
109	Varroc Italy S.p.A.	Varroc Romania S.A.	Direct Subsidiary	Interest received		500.00	Within Limit	152.00	693.40	930.60
110	Varroc Italy S.p.A.	Varroc Romania S.A.	Direct Subsidiary	Sale of goods or services		500.00	Within Limit	86.00	34.90	12.80
111	Varroc Italy S.p.A.	Varroc Romania S.A.	Direct Subsidiary	Purchase of goods or services		6,500.00	Within Limit	1,662.40	718.10	427.40
112	Varroc Italy S.p.A.	Varroc Romania S.A.	Direct Subsidiary	Any other transaction	Reimbursement of Expense Paid/Payable	750.00	Within Limit	61.40	0.00	0.00
113	Varroc Italy S.p.A.	Varroc Romania S.A.	Direct Subsidiary	Loan		2,000.00	Within Limit	0.00	3,853.80	4,337.30
114	Varroc Italy S.p.A.	Varroc Electronics Romania S.r.l.	Fellow subsidiary	Any other transaction	Reimbursement of Expense Paid/Payable	750.00	Within Limit	191.50	121.60	339.10
115	Varroc Italy S.p.A.	Varroc Electronics Romania S.r.l.	Fellow subsidiary	Sale of goods or services		500.00	Within Limit	17.70	168.10	207.70
116	Varroc Italy S.p.A.	VarrocCorp Holding B.V., The Netherlands	Holding Company	Interest paid		130.00	Within Limit	14.10	0.00	14.70
117	Varroc Italy S.p.A.	VarrocCorp Holding B.V., The Netherlands	Holding Company	Any other transaction	Interest Receivable	0.00	NA	0.00	23.90	26.90
118	Varroc Italy S.p.A.	VarrocCorp Holding B.V., The Netherlands	Holding Company	Loan		1,000.00	Within Limit	831.80	0.00	831.80
119	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Dividend received		0.00	NA	525.90	0.00	0.00
120	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	1,500.00	Within Limit	60.50	0.00	0.00
121	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Sale of goods or services		600.00	Within Limit	154.50	0.00	119.40
122	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Any other transaction	Royalty Received	500.00	Within Limit	105.60	121.90	0.00
123	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Purchase of goods or services		1,000.00	Within Limit	162.60	0.00	8.30
124	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Interest received		500.00	Within Limit	165.90	779.80	1,049.90
125	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Any other transaction	Reimbursement of expenses (Received/ Receivable)	150.00	Within Limit	38.90	0.00	320.60
126	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Loan		1,000.00	Within Limit	0.00	2,586.60	2,911.20
127	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Any other transaction	Trade Payable	0.00	NA	0.00	14.60	17.40
128	VarrocCorp Holding B.V., The Netherlands	Varroc Romania S.A.	Step down subsidiary	Interest received		50.00	Within Limit	3.70	0.00	3.90
129	VarrocCorp Holding B.V., The Netherlands	Varroc Romania S.A.	Step down subsidiary	Any other transaction	Trade Receivable	0.00	NA	0.00	1,090.10	1,227.10
130	VarrocCorp Holding B.V., The Netherlands	Varroc Romania S.A.	Step down subsidiary	Any other transaction	Trade Payable	0.00	NA	0.00	529.90	596.10
131	VarrocCorp Holding B.V., The Netherlands	Varroc Romania S.A.	Step down subsidiary	Loan		300.00	Within Limit	207.90	0.00	207.90
132	Varroc Romania S.A.	Varroc Vietnam Co. Ltd.	Fellow subsidiary	Any other transaction	Reimbursement of expenses (Received/ Receivable)	750.00	Within Limit	50.70	0.10	0.00
133	Varroc Romania S.A.	Varroc Vietnam Co. Ltd.	Fellow subsidiary	Sale of goods or services		1,000.00	Within Limit	0.60	158.00	2.50
134	Varrec (Thailand) Co. Ltd.	VarrocCorp Holding B.V., The Netherlands	Holding Company	Interest paid		300.00	Within Limit	16.90	0.00	17.50
135	Varrec (Thailand) Co. Ltd.	VarrocCorp Holding B.V., The Netherlands	Holding Company	Loan		5,000.00	Within Limit	2,162.60	0.00	2,129.80
136	VarrocCorp Holding B.V., The Netherlands	Varroc Electronics Romania S.r.l.	Direct Subsidiary	Interest received		600.00	Within Limit	74.90	92.30	182.10
137	VarrocCorp Holding B.V., The Netherlands	Varroc Electronics Romania S.r.l.	Direct Subsidiary	Loan		5,000.00	Within Limit	4,158.80	138.60	4,314.80
138	Varroc Vietnam Co. Ltd.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Any other transaction	Reimbursement of expenses (Paid/ Payable)	300.00	Within Limit	65.20	0.00	1.70
139	Varroc Vietnam Co. Ltd.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Any other transaction	BU Income	0.00	NA	0.00	35.80	0.00
140	Varroc Poland s.p.z.oo	Varroc Electronics Romania S.r.l.	Fellow subsidiary	Any other transaction	Account Receivable	0.00	NA	0.00	211.70	238.10
141	Varroc Poland s.p.z.oo	Varroc Electronics Romania S.r.l.	Fellow subsidiary	Any other transaction	Account Payable	0.00	NA	0.00	3.00	0.00
142	Varroc European Holding B.V.,The Netherlands	Industria Meccanica E Stampaggio S.p.a.	Direct Subsidiary	Loan		0.00	NA	0.00	4,339.60	1,764.90
143	Varroc European Holding B.V.,The Netherlands	Industria Meccanica E Stampaggio S.p.a.	Direct Subsidiary	Any other transaction	Interest receivable	0.00	NA	124.20	2,372.10	2,799.50
144	Varroc European Holding B.V.,The Netherlands	Industria Meccanica E Stampaggio S.p.a.	Direct Subsidiary	Any other transaction	Trade Receivable	0.00	NA	0.00	160.60	180.80
145	Varroc Engineering Limited	Varroc Corp Holding B.V.The Netherlands	Direct Subsidiary	Interest received		15,000.00	Within Limit	309.10	0.00	0.00
146	Industria Meccanica E Stampaggio S.p.a.	Nuova CTS S.r.l, Italy	Jointly Controlled Entities	Any other transaction	Trade Payable	0.00	NA	0.00	203.30	158.40
147	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Varrec (Thailand) Co. Ltd.	Fellow Subsidiary	Any other transaction	Reimbursement of Expenses Received/Receivable	2,000.00	Within Limit	0.00	0.00	0.00
148	Varroc Germany GmBH	Varroc Electronics Romania S.r.l.	Fellow Subsidiary	Any other transaction	Reimbursement of Expenses Received/Receivable	1,500.00	Within Limit	0.00	0.00	0.00
149	Varroc Poland s.p.z.oo	VarrocCorp Holding B.V., The Netherlands	Holding Company	Loan		3,000.00	Within Limit	0.00	0.00	0.00
150	Varroc Poland s.p.z.oo	VarrocCorp Holding B.V., The Netherlands	Holding Company	Interest paid		300.00	Within Limit	0.00	0.00	0.00
151	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Sale of goods or services		1,500.00	Within Limit	0.00	0.00	0.00
152	Varroc Romania S.A.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Purchase of goods or services		100.00	Within Limit	0.00	0.00	0.00
153	Varroc Vietnam Co. Ltd.	Varroc Electronics Romania S.r.l.	Sister Concern of Holding Company	Purchase of goods or services		100.00	Within Limit	0.00	0.00	0.00
154	Varroc Romania S.A.	Varroc Vietnam Co. Ltd.	Fellow subsidiary	Purchase of goods or services		500.00	Within Limit	0.00	0.00	0.00
155	Varroc Italy S.p.A.	Varroc Vietnam Co. Ltd.	Direct Subsidiary	Any other transaction	Reimbursment of Expenses Paid/Payable	1,400.00	Within Limit	0.00	0.00	0.00
156	Varroc Intelligent Driving R&D Center (Changzhou) Co., Ltd.	Varrec (Thailand) Co. Ltd.	Fellow Subsidiary	Purchase of goods or services		1,500.00	Within Limit	0.00	0.00	0.00
Total value of transaction during the reporting period										43,086.10

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

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Statement of Asset and Liabilities

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Other Comprehensive Income

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Cash flow statement, indirect

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