Integrated Filing — IndAS



General information about company

Scrip Code 513262
NSE Symbol SSWL
MSEI Symbol NOTLISTED
ISIN INE802C01033
Name of company STEEL STRIPS WHEELS 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 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment AUTO COMPONENTS
Start date and time of board meeting 12-11-2025   11:00:00
End date and time of board meeting 12-11-2025   14:30:00
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 12-11-2025
Indicate Company website link for updated RPT policy of the Company www.sswlindia.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
Please note that there is no default on the Loans taken and the company has not issued any Debt Securities.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,20,056.93 2,38,735.39
Other income 310.74 622.52
Total income 1,20,367.67 2,39,357.91
2 Expenses
(a) Cost of materials consumed 76,492.57 1,58,363.73
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 894.48 (3,869.03)
(d) Employee benefit expense 10,414.29 20,656.55
(e) Finance costs 3,195.37 6,075.50
(f) Depreciation, depletion and amortisation expense 3,052.67 6,096.11
(f) Other Expenses
1 Other Expenses 21,061.63 40,186.64
Total other expenses 21,061.63 40,186.64
Total expenses 1,15,111.01 2,27,509.50
3 Total profit before exceptional items and tax 5,256.66 11,848.41
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,256.66 11,848.41
6 Tax expense
7 Current tax 1,363.14 3,004.65
8 Deferred tax 40.90 (2.38)
9 Total tax expenses 1,404.04 3,002.27
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 3,852.62 8,846.14
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 3,852.62 8,846.14
17 Other comprehensive income net of taxes (128.64) (144.49)
18 Total Comprehensive Income for the period 3,723.98 8,701.65
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 1,571.80 1,571.80
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 2.45 5.63
Diluted earnings (loss) per share from continuing operations 2.44 5.62
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.45 5.63
Diluted earnings (loss) per share from continuing and discontinued operations 2.44 5.62
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above financial results have been reviewed and recomended by Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 12th November 2025. The statutory auditors have carried out Limited review of the accounts for the quarter and half year ended 30th September 2025. 2.The Chief Operating Decision Maker CODM reviews the operations of the company as a whole, hence there are no reportable segments as per Ind AS 108 Operating Segments. 3.These standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards IND AS as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standard Rules, 2015, Companies Indian Accounting Standards amendment rules 2016 and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, SEBI circular CIR CFT FAC 62 2016 dated July 05, 2016 and other accounting principles generally accepted in India. 4.The figures for the coresponding previous periods have been restated/ regrouped, wherever necessary to make them comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,56,226.49
Capital work-in-progress 38,897.04
Investment property 0.00
Goodwill 0.00
Other intangible assets 70.27
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,608.51
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,247.41
Total non-current financial assets 2,855.92
Deferred tax assets (net) 0.00
Other non-current assets 3,394.71
Total non-current assets 2,01,444.43
2 Current assets
Inventories 84,342.91
Current financial asset
Current investments 0.00
Trade receivables, current 35,411.73
Cash and cash equivalents 34.97
Bank balance other than cash and cash equivalents 533.62
Loans, current 14,677.39
Other current financial assets 0.00
Total current financial assets 50,657.71
Current tax assets (net) 39.10
Other current assets 3,149.51
Total current assets 1,38,189.23
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,39,633.66
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,571.80
Other equity 1,61,948.45
Total equity attributable to owners of parent 1,63,520.25
Non controlling interest
Total equity 1,63,520.25
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 20,968.94
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 1,979.79
Total non-current financial liabilities 22,948.73
Provisions, non-current 526.04
Deferred tax liabilities (net) 15,214.83
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 38,689.60
Current liabilities
Current financial liabilities
Borrowings, current 69,342.86
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,381.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 59,288.59
Total Trade payable 61,670.39
Other current financial liabilities 54.10
Total current financial liabilities 1,31,067.35
Other current liabilities 5,762.66
Provisions, current 593.80
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,37,423.81
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 1,76,113.41
Total equity and liabilites 3,39,633.66
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain (losses) on defined benefit plans -17191000 -19309000
Total Amount of items that will not be reclassified to profit and loss (171.91) (193.09)
2 Income tax relating to items that will not be reclassified to profit or loss (43.27) (48.60)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (128.64) (144.49)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,848.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,075.50
Adjustments for decrease (increase) in inventories (10,029.57)
Adjustments for decrease (increase) in trade receivables, current 13,225.65
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (13,537.14)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,096.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (346.30)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (953.85)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 390.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (245.63)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 674.77
Net cash flows from (used in) operations 12,523.18
Dividends received 0.00
Interest paid 0.00
Interest received (483.76)
Income taxes paid (refund) 2,400.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,639.42
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 494.14
Purchase of property, plant and equipment 11,885.03
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 0.00
Interest received 483.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (10,907.13)
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 50.22
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 7,568.42
Repayments of borrowings 0.00
Payments of lease liabilities 14.82
Dividends paid 0.00
Interest paid 6,074.15
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,529.67
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 261.96
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 261.96
Cash and cash equivalents cash flow statement at beginning of period 306.63
Cash and cash equivalents cash flow statement at end of period 568.59





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Steel Strips Wheels Limited Dheeraj Garg Managing Director and Promoter (KMP) Remuneration Not Applicable 268.80 8.52 44.80 Textual Information(1)
2 Steel Strips Wheels Limited Dheeraj Garg Managing Director and Promoter (KMP) Remuneration Not Applicable 0.00 834.09 0.00 Textual Information(2)
3 Steel Strips Wheels Limited Mohan Joshi Deputy Managing Director (ED; KMP) Remuneration Not Applicable 38.82 0.40 6.47 Textual Information(3)
4 Steel Strips Wheels Limited Manohar Lal Jain Whole time director (KMP) Remuneration Not Applicable 43.51 4.25 7.25 Textual Information(4)
5 Steel Strips Wheels Limited Naveen Sorot Chief Financial Officer (KMP) (upto 12.09.2025) Remuneration Not Applicable 33.84 3.59 0.00 Textual Information(5)
6 Steel Strips Wheels Limited Kanika Sapra Company Secretary (KMP) Remuneration Not Applicable 4.67 0.66 0.78 Textual Information(6)
7 Steel Strips Wheels Limited Rajinder Kumar Garg Chairman and relative of KMP (Promoter) Remuneration Not Applicable 1.00 0.00 0.00 Textual Information(7)
8 Steel Strips Wheels Limited Sanjay Garg Non-executive Non-Independent Director Remuneration Not Applicable 1.00 0.00 0.00 Textual Information(8)
9 Steel Strips Wheels Limited Ajit Singh Chatha Non-executive Independent Director Remuneration Not Applicable 0.70 0.00 0.00 Textual Information(9)
10 Steel Strips Wheels Limited Shashi Bhushan Gupta Non-executive Independent Director Remuneration Not Applicable 1.20 0.00 0.00 Textual Information(10)
11 Steel Strips Wheels Limited Virander Kumar Arya Non-executive Independent Director Remuneration Not Applicable 1.20 0.00 0.00 Textual Information(11)
12 Steel Strips Wheels Limited Siddharth Bansal Non-executive Independent Director Remuneration Not Applicable 0.10 0.00 0.00 Textual Information(12)
13 Steel Strips Wheels Limited Deva Bharathi Reddy Non-executive Independent Director Remuneration Not Applicable 0.50 0.00 0.00 Textual Information(13)
14 Steel Strips Wheels Limited Sukhvinder Khanna Non-executive Independent Director Remuneration Not Applicable 1.00 0.00 0.00 Textual Information(14)
15 Steel Strips Wheels Limited Mohan Joshi Deputy Managing Director (ED; KMP) Any other transaction Issue of Equity Shares Including Premium Not Applicable 11.68 0.00 0.00
16 Steel Strips Wheels Limited Naveen Sorot Chief Financial Officer (KMP) (upto 12.09.2025) Any other transaction Issue of Equity Shares Including Premium Not Applicable 2.00 0.00 0.00
17 Steel Strips Wheels Limited Mohan Joshi Deputy Managing Director (ED; KMP) Any other transaction Perquisite value on options exercised under the Company's Employees Stock Option Scheme, 2021 Not Applicable 138.97 0.00 0.00
18 Steel Strips Wheels Limited Naveen Sorot Chief Financial Officer (KMP) (upto 12.09.2025) Any other transaction Perquisite value on options exercised under the Company's Employees Stock Option Scheme, 2021 Not Applicable 23.80 0.00 0.00
19 Steel Strips Wheels Limited Hansraj Trust Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Any other transaction Contribution for CSR activities 250.00 Approved 148.90 0.00 0.00 Textual Information(15)
20 Steel Strips Wheels Limited Clean Max Astria Private Limited Associate Company Purchase of goods or services 310.55 Approved 310.55 79.16 85.68 Textual Information(16)
21 Steel Strips Wheels Limited AMW AutoComponent Limited (AACL) Wholly Owned Subsidiary Any other transaction Lease Rent for taking machinery and equipment on lease by SSWL from AACL 3.44 Approved 3.44 0.00 0.00 Textual Information(17)
22 Steel Strips Wheels Limited AMW AutoComponent Limited (AACL) Wholly Owned Subsidiary Purchase of fixed assets 140.13 Approved 140.13 0.00 0.00 Textual Information(18)
23 Steel Strips Wheels Limited AMW AutoComponent Limited (AACL) Wholly Owned Subsidiary Interest received 449.95 Approved 449.95 584.33 989.28 Textual Information(19)
24 Steel Strips Wheels Limited AMW AutoComponent Limited (AACL) Wholly Owned Subsidiary Advance 52.48 Approved 52.48 0.00 52.48 Textual Information(20)
25 Steel Strips Wheels Limited Dheeraj Garg Managing Director and Promoter (KMP) Dividend paid Not Applicable 580.03 0.00 580.03 Textual Information(21)
26 Steel Strips Wheels Limited Manohar Lal Jain Whole time director (KMP) Dividend paid Not Applicable 1.95 0.00 1.95 Textual Information(22)
27 Steel Strips Wheels Limited Mohan Joshi Deputy Managing Director (ED; KMP) Dividend paid Not Applicable 0.42 0.00 0.42 Textual Information(23)
28 Steel Strips Wheels Limited Rajinder Kumar Garg Chairman and relative of KMP (Promoter) Dividend paid Not Applicable 38.19 0.00 38.19 Textual Information(24)
29 Steel Strips Wheels Limited Virander Kumar Arya Non-executive Independent Director Dividend paid Not Applicable 0.03 0.00 0.03 Textual Information(25)
30 Steel Strips Wheels Limited Sukhvinder Khanna Non-executive Independent Director Dividend paid Not Applicable 0.13 0.00 0.13 Textual Information(26)
31 Steel Strips Wheels Limited Sunena Garg Promoters Group (Relative of KMP) Dividend paid Not Applicable 69.99 0.00 69.99 Textual Information(27)
32 Steel Strips Wheels Limited Priya Garg Promoters Group (Relative of KMP) Dividend paid Not Applicable 10.57 0.00 10.57 Textual Information(28)
33 Steel Strips Wheels Limited Shallu Garg Relative of Sh. Sanjay Garg, Director of Company Dividend paid Not Applicable 0.28 0.00 0.28 Textual Information(29)
34 Steel Strips Wheels Limited Vinod Kumar Mittal Relative of Sh. Manohar Lal Jain, Whole Time Director(KMP) of Company Dividend paid Not Applicable 0.83 0.00 0.83 Textual Information(30)
35 Steel Strips Wheels Limited SAB Industries Limited Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 165.52 0.00 165.52 Textual Information(31)
36 Steel Strips Wheels Limited SAB Udyog Limited Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 142.82 0.00 142.82 Textual Information(32)
37 Steel Strips Wheels Limited Malwa Chemtex Udyog Ltd Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 48.13 0.00 48.13 Textual Information(33)
38 Steel Strips Wheels Limited Steel Strips Financiers Pvt Ltd Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 2.50 0.00 2.50 Textual Information(34)
39 Steel Strips Wheels Limited Munak International Pvt Ltd Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.28 0.00 0.28 Textual Information(35)
40 Steel Strips Wheels Limited S S Credits Pvt Ltd Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.20 0.00 0.20 Textual Information(36)
41 Steel Strips Wheels Limited S J Mercantile Pvt Ltd Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.15 0.00 0.15 Textual Information(37)
42 Steel Strips Wheels Limited Malwa Holdings Pvt Ltd. Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.05 0.00 0.05 Textual Information(38)
43 Steel Strips Wheels Limited Munak Investments Pvt Ltd. Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.05 0.00 0.05 Textual Information(39)
44 Steel Strips Wheels Limited Steel Strips Holdings Pvt Ltd. Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 0.02 0.00 0.02 Textual Information(40)
45 Steel Strips Wheels Limited Chandigarh Developers Pvt Ltd. Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 75.60 0.00 75.60 Textual Information(41)
46 Steel Strips Wheels Limited DHG Marketing Pvt Ltd. Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 62.64 0.00 62.64 Textual Information(42)
47 Steel Strips Wheels Limited Chandigarh Aircraft Management Services Private Limited Promoters Group (Enterprise over which KMP or their relatives exercise significant influence) Dividend paid Not Applicable 4.55 0.00 4.55 Textual Information(43)
Total value of transaction during the reporting period 2,883.17



Text Block

Textual Information(1) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.
Textual Information(2) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.
Textual Information(3) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.
Textual Information(4) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.
Textual Information(5) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary. Sh. Naveen Sorot resigned from the post of Chief Financial Officer of the company w.e.f. closing hours of 12.09.2025. Thus, the value of transaction reported here pertains to period upto 12.09.2025
Textual Information(6) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors and shareholders as necessary.
Textual Information(7) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(8) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(9) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(10) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(11) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(12) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(13) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(14) Remuneration here pertains to Sitting fees. Under the Column O, the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Approved by Board of Directors.
Textual Information(15) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. The Audit Committee and Board of Directors have given its approval to make a contribution of an amount of Rs. 250.00 lakhs to Hansraj Trust for undertaking CSR activities during the financial year 2025 26.
Textual Information(16) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting periods. Pursuant to the approval given by Audit Committee and the Board of Directors of the Company, the Company had entered into Energy Supply Agreement with Clean Max Astria Private Limited for a period of 25 years for purchase of power. Thus, the Value of related party transaction as approved by audit committee has been shown as equal to the amount of transaction undertaken during the reporting period.
Textual Information(17) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period.
Textual Information(18) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period.
Textual Information(19) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. Pursuant to the approval of the Audit Committee and the Board of Directors of the Company, Company has given a loan of Rs. 13315 Lakhs to AACL for the implementation of the Resolution Plan. The rate of interest charged on the said loan is 1 month TBill plus 1.99 bps 8.01 percent at the time of disbursement of loan to AACL.
Textual Information(20) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period.
Textual Information(21) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(22) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(23) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(24) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(25) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(26) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(27) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(28) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(29) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(30) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(31) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(32) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(33) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(34) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(35) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(36) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(37) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(38) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(39) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(40) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(41) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(42) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.
Textual Information(43) Under the Column O the amount considered is pertaining to the reporting period only, whether the same stands as paid or payable as on close of said reporting period. Further, it is to be noted that any balance standing at the opening of the aforesaid reporting period and paid during the reporting period has not been considered in the Column O. The Company has considered the value of related party transactions on accrual basis and accordingly value of the transactions has been taken as and when accrue in their respective reporting period. The final dividend for the financial year 2024-25 was declared by the members in the 39th Annual General Meeting of the Company held on 30.09.2025 and it was paid in the month of October, 2025. Thus, as on 30.09.2025 i.e. the end of the reporting period, the dividend amount stands as payable. Accordingly, being shown under closing balance in this report.