Integrated Filing — IndAS



General information about company

Scrip Code 500477
NSE Symbol ASHOKLEY
MSEI Symbol NOTLISTED
ISIN INE208A01029
Name of company ASHOK LEYLAND 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 29-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Commercial Vehicles
Start date and time of board meeting 12-11-2025   11:30:00
End date and time of board meeting 12-11-2025   13:55:00
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 Declaration of unmodified opinion
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 No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 12-11-2025
Indicate Company website link for updated RPT policy of the Company https://www.ashokleyland.com/backend/wp-content/uploads/2024/04/RPT-policy-AL.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. Hence not applicable.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 9,58,818.00 18,31,269.00
Other income 13,478.00 18,763.00
Total income 9,72,296.00 18,50,032.00
2 Expenses
(a) Cost of materials consumed 6,21,035.00 12,59,698.00
(b) Purchases of stock-in-trade 44,926.00 87,639.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16,408.00 (48,685.00)
(d) Employee benefit expense 64,778.00 1,25,997.00
(e) Finance costs 4,198.00 8,384.00
(f) Depreciation, depletion and amortisation expense 17,230.00 35,511.00
(f) Other Expenses
1 Other Expenses 95,455.00 1,93,449.00
Total other expenses 95,455.00 1,93,449.00
Total expenses 8,64,030.00 16,61,993.00
3 Total profit before exceptional items and tax 1,08,266.00 1,88,039.00
4 Exceptional items (4,000.00) (4,000.00)
5 Total profit before tax 1,04,266.00 1,84,039.00
6 Tax expense
7 Current tax 26,260.00 45,660.00
8 Deferred tax 900.00 1,900.00
9 Total tax expenses 27,160.00 47,560.00
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 77,106.00 1,36,479.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 77,106.00 1,36,479.00
17 Other comprehensive income net of taxes (5,764.00) (7,045.00)
18 Total Comprehensive Income for the period 71,342.00 1,29,434.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 58,735.00 58,735.00
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 1.31 2.32
Diluted earnings (loss) per share from continuing operations 1.31 2.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.31 2.32
Diluted earnings (loss) per share from continuing and discontinued operations 1.31 2.32
24 Debt equity ratio 0.12 0.12
25 Debt service coverage ratio 4.81 6.13
26 Interest service coverage ratio 46.32 44.81
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 4,72,311.00
Capital work-in-progress 85,734.00
Investment property
Goodwill 44,990.00
Other intangible assets 65,250.00
Intangible assets under development 19,309.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 6,20,756.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 7,543.00
Total non-current financial assets 6,28,299.00
Deferred tax assets (net) 9,185.00
Other non-current assets 38,153.00
Total non-current assets 13,63,231.00
2 Current assets
Inventories 3,54,674.00
Current financial asset
Current investments 1,57,066.00
Trade receivables, current 3,00,379.00
Cash and cash equivalents 72,293.00
Bank balance other than cash and cash equivalents 4,631.00
Loans, current 0.00
Other current financial assets 11,467.00
Total current financial assets 5,45,836.00
Current tax assets (net)
Other current assets 72,964.00
Total current assets 9,73,474.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 23,36,705.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 58,735.00
Other equity 10,94,215.00
Total equity attributable to owners of parent 11,52,950.00
Non controlling interest
Total equity 11,52,950.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 86,598.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 40,626.00
Total non-current financial liabilities 1,27,224.00
Provisions, non-current 63,797.00
Deferred tax liabilities (net) 54,319.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 2,45,340.00
Current liabilities
Current financial liabilities
Borrowings, current 47,811.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9,979.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,70,066.00
Total Trade payable 5,80,045.00
Other current financial liabilities 95,343.00
Total current financial liabilities 7,23,199.00
Other current liabilities 52,415.00
Provisions, current 1,00,001.00
Current tax liabilities (Net) 62,800.00
Deferred government grants, Current 0.00
Total current liabilities 9,38,415.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 11,83,755.00
Total equity and liabilites 23,36,705.00
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

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



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss -764500000 -922000000
Total Amount of items that will not be reclassified to profit and loss (7,645.00) (9,220.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1,925.00) (2,321.00)
3 Amount of items that will be reclassified to profit and loss
1 (i) Items that will be reclassified to Profit or Loss -5800000 -19500000
Total Amount of items that will be reclassified to profit and loss (58.00) (195.00)
4 Income tax relating to items that will be reclassified to profit or loss (14.00) (49.00)
5 Total Other comprehensive income (5,764.00) (7,045.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,84,039.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8,384.00
Adjustments for decrease (increase) in inventories (58,941.00)
Adjustments for decrease (increase) in trade receivables, current (10,263.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (11,765.00)
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 (180.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,50,780.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (36,903.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 35,511.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (76.00)
Adjustments for provisions, current (7,639.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (27,164.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 235.00
Adjustments for dividend income 542.00
Adjustments for interest income 4,048.00
Adjustments for share-based payments (3,895.00)
Adjustments for fair value losses (gains) (4,789.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (7,459.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 3,535.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,76,779.00)
Net cash flows from (used in) operations (92,740.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 50,000.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,42,740.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 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 6,363.00
Purchase of property, plant and equipment 65,828.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 1,09,000.00
Cash receipts from repayment of advances and loans made to other parties 1,09,000.00
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 542.00
Interest received 3,461.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,47,910.00
Net cash flows from (used in) investing activities 92,448.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 334.00
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 94,285.00
Repayments of borrowings 1,07,978.00
Payments of lease liabilities 1,118.00
Dividends paid 1,24,804.00
Interest paid 4,172.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,43,453.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,93,745.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 56.00
Net increase (decrease) in cash and cash equivalents (1,93,689.00)
Cash and cash equivalents cash flow statement at beginning of period 2,65,982.00
Cash and cash equivalents cash flow statement at end of period 72,293.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026


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 Ashok Leyland Ltd Hinduja Automotive Limited, United Kingdom Holding company Any other transaction Other Expenditure incurred/ (Recovered) 300.00 NA 7.00 0.00 (7.00)
2 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Purchase of goods or services 1,20,000.00 NA 43,844.00 (21,113.00) (13,317.00)
3 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,000.00 NA 390.00 0.00 0.00
4 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Any other transaction Interest & Other income 270.00 NA 32.00 0.00 0.00
5 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Sale of goods or services 250.00 NA 30.00 11.00 121.00
6 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Interest & Other income 190.00 NA 36.00 0.00 3.00
7 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Guarantee released 0.00 NA 0.00 12,893.00 0.00
8 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,000.00 NA 2.00 5.00 18.00
9 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Guarantee Given 25,000.00 NA 14,605.00 0.00 0.00
10 Ashok Leyland Ltd Ashok Leyland (Nigeria) Limited Subsidiaries Sale of goods or services 4,000.00 NA 0.00 2,328.00 1,895.00
11 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Any other transaction Interest & Other income 1,600.00 NA 4.00 0.00 0.00
12 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Sale of goods or services 66,910.00 NA 9,235.00 1,530.00 1,849.00
13 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,228.00 NA 386.00 (76.00) (25.00)
14 Ashok Leyland Ltd Optare Plc Subsidiaries Any other transaction Interest & Other income 200.00 NA 0.00 0.00 0.00
15 Ashok Leyland Ltd Optare Plc Subsidiaries Any other transaction Guarantee Released 0.00 NA 0.00 0.00 0.00
16 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Interest & Other income 573.00 NA 0.00 0.00 0.00
17 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Purchase of Fixed Assets 200.00 NA 0.00 0.00 0.00
18 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Trade advance 5,000.00 NA 0.00 0.00 0.00
19 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 12,000.00 NA 2,751.00 (1,929.00) (1,806.00)
20 Ashok Leyland Ltd HLF Services Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 4,900.00 NA 757.00 (70.00) (198.00)
21 Ashok Leyland Ltd HLF Services Limited Subsidiaries Any other transaction Interest & Other income 100.00 NA 0.00 0.00 0.00
22 Ashok Leyland Ltd Hinduja Leyland Finance Limited Subsidiaries Sale of goods or services 200.00 NA 18.00 8.00 9.00
23 Ashok Leyland Ltd Hinduja Leyland Finance Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 140.00 NA 23.00 0.00 0.00
24 Ashok Leyland Ltd Global TVS Bus Body Builders Limited Subsidiaries Purchase of goods or services 74,611.00 NA 14,827.00 (2,635.00) (1,477.00)
25 Ashok Leyland Ltd Global TVS Bus Body Builders Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,613.00 NA 10.00 0.00 2.00
26 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Sale of goods or services 1,00,000.00 NA 68,741.00 17,187.00 34,235.00
27 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Purchase of goods or services 20,310.00 NA 538.00 (47.00) (25.00)
28 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,100.00 NA 23.00 0.00 0.00
29 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Any other transaction Interest & Other income 231.00 0 0.00 0.00 0.00
30 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Any other transaction Dividend received 0.00 Dividend - Approval not applicable 322.00 0.00 0.00
31 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Sale of goods or services 800.00 NA 1.00 0.00 0.00
32 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,553.00 NA 324.00 (142.00) (164.00)
33 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Any other transaction Interest & Other income 350.00 NA 38.00 0.00 28.00
34 Ashok Leyland Ltd Switch Mobility Limited (UK) Stepdown Subsidiary Any other transaction Guarantee given 97,400.00 NA 95,522.00 0.00 0.00
35 Ashok Leyland Ltd Switch Mobility Limited (UK) Stepdown Subsidiary Any other transaction Guarantee released 0.00 NA 0.00 89,190.00 0.00
36 Ashok Leyland Ltd Switch Mobility Limited (UK) Stepdown Subsidiary Any other transaction Interest & Other income 1,000.00 NA 242.00 22.00 0.00
37 Ashok Leyland Ltd Switch Mobility Limited (UK) Stepdown Subsidiary Sale of goods or services 287.00 NA 21.00 0.00 116.00
38 Ashok Leyland Ltd Switch Mobility Limited (UK) Stepdown Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 100.00 NA 5.00 0.00 34.00
39 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Sale of goods or services 1,09,625.00 NA 2,335.00 1,491.00 2,229.00
40 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,500.00 NA 590.00 0.00 0.00
41 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Any other transaction Interest & Other income 885.00 NA 248.00 0.00 0.00
42 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Purchase of goods or services 50,000.00 NA 1,399.00 (1,522.00) (1,071.00)
43 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 7,000.00 NA 1,871.00 0.00 0.00
44 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Purchase of Fixed Assets 400.00 NA 1.00 0.00 0.00
45 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Purchase of goods or services 45,250.00 NA 4,021.00 (2,358.00) (1,794.00)
46 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Interest & Other income 500.00 NA 1.00 0.00 0.00
47 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Purchase of goods or services 45,000.00 NA 19,179.00 (2,231.00) (2,138.00)
48 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Any other transaction Purchase of Fixed Assets 500.00 NA 0.00 0.00 0.00
49 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Sale of goods or services 5,253.00 NA 23.00 (21.00) 14.00
50 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Any other transaction Interest & Other income 500.00 NA 44.00 0.00 0.00
51 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,955.00 NA 188.00 0.00 0.00
52 Ashok Leyland Ltd Ohm Global Mobility Private Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,300.00 NA 54.00 (23.00) (26.00)
53 Ashok Leyland Ltd Ohm Global Mobility Private Limited Subsidiaries Any other transaction Interest & Other income 742.00 NA 0.00 4.00 25.00
54 Ashok Leyland Ltd Ohm Global Mobility Private Limited Subsidiaries Sale of goods or services 6,300.00 NA 49.00 0.00 0.00
55 Ashok Leyland Ltd Ashok Leyland Foundation Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,000.00 NA 2,164.00 0.00 (336.00)
56 Ashok Leyland Ltd Hinduja Foundation Entity under the significant influence of KMP Any other transaction Other Expenditure incurred/ (Recovered) 1,100.00 NA 0.00 0.00 0.00
57 Ashok Leyland Ltd Drive System Design Limited, UK Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,500.00 NA 589.00 (217.00) (188.00)
58 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 23,410.00 NA 7,169.00 (2,413.00) (2,042.00)
59 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Sale of goods or services 10,000.00 NA 4,098.00 0.00 0.00
60 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Any other transaction Interest & Other income 1,000.00 NA 0.00 2,567.00 2,218.00
61 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 300.00 NA 9.00 0.00 0.00
62 Ashok Leyland Ltd Tirex Transmission Private Limited Fellow subsidiaries Purchase of goods or services 500.00 NA 0.00 3.00 (3.00)
63 Ashok Leyland Ltd DA Stuart India Private Limited Fellow subsidiaries Purchase of goods or services 1,194.00 NA 344.00 (180.00) (156.00)
64 Ashok Leyland Ltd DA Stuart India Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 500.00 NA 62.00 0.00 0.00
65 Ashok Leyland Ltd Hinduja renewables Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,600.00 NA 576.00 (98.00) (69.00)
66 Ashok Leyland Ltd Prathama Solar Connect Energy Pvt. Ltd Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 8,794.00 NA 2,623.00 (447.00) (557.00)
67 Ashok Leyland Ltd AML Motors Private Limited Related Party of Subsidiary Purchase of goods or services 0.00 NA 0.00 0.00 0.00
68 Ashok Leyland Ltd AML Motors Private Limited Related Party of Subsidiary Any other transaction Interest & Other income 2,500.00 NA 0.00 0.00 0.00
69 Ashok Leyland Ltd AML Motors Private Limited Related Party of Subsidiary Sale of goods or services 1,50,000.00 NA 49,803.00 6,782.00 3,508.00
70 Ashok Leyland Ltd AML Motors Private Limited Related Party of Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 27,500.00 NA 3,064.00 (168.00) (1.00)
71 Ashok Leyland Ltd Ashok Leyland Educational trust Entities where control exist Any other transaction Other Expenditure incurred/ (Recovered) 200.00 NA 39.00 25.00 14.00
72 Ashok Leyland Ltd Ashok Leyland Employees' Ennore PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 8,000.00 NA 3,024.00 (314.00) (359.00)
73 Ashok Leyland Ltd Ashok Leyland Senior Executives' PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 8,000.00 NA 3,560.00 (541.00) (656.00)
74 Ashok Leyland Ltd Ashok Leyland Employees Hosur PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 8,000.00 NA 3,049.00 (185.00) (210.00)
75 Ashok Leyland Ltd Ashok Leyland Employees' Bhandara PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 1,200.00 NA 357.00 (14.00) (15.00)
76 Ashok Leyland Ltd Ashok Leyland Employees' Alwar PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 600.00 NA 86.00 (10.00) (12.00)
77 Ashok Leyland Ltd Ennore Foundries Ltd Employees Provident fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 1,710.00 NA 612.00 (44.00) (45.00)
78 Ashok Leyland Ltd Ennore Foundries Employees Gratuity Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 1,200.00 NA 0.00 0.00 0.00
79 Ashok Leyland Ltd Ennore Foundries Senior Executive Superannuation Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 660.00 NA 0.00 0.00 0.00
80 Ashok Leyland Ltd Ennore Foundries Pension Cum Insurance Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 660.00 NA 0.00 (2.00) 0.00
81 Ashok Leyland Ltd Ashok Leyland Superannuation Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 2,300.00 NA 942.00 (146.00) (169.00)
82 Ashok Leyland Ltd Ashok Leyland Employees Gratuity Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 2,731.00 NA 585.00 (585.00) (9,292.00)
83 Ashok Leyland Ltd Crawford Bayley & Co Entities where control exist Any other transaction Other Expenditure incurred/ (Recovered) 350.00 NA 0.00 (1.00) 0.00
84 Ashok Leyland Ltd TVS Trucks and Buses Ltd Joint venture Purchase of goods or services 20,000.00 NA 0.00 0.00 0.00
85 Ashok Leyland Ltd TVS Trucks and Buses Ltd Joint venture Any other transaction Other Expenditure incurred/ (Recovered) 3,250.00 NA 207.00 (22.00) (269.00)
86 Ashok Leyland Ltd TVS Trucks and Buses Ltd Joint venture Any other transaction Interest & Other income 5,600.00 NA 2.00 0.00 0.00
87 Ashok Leyland Ltd TVS Trucks and Buses Ltd Joint venture Sale of goods or services 89,705.00 NA 22,432.00 84.00 0.00
88 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Other Expenditure incurred/ (Recovered) 1,500.00 NA 223.00 (6.00) (6.00)
89 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Purchase of goods or services 17,698.00 NA 65.00 (900.00) (64.00)
90 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Interest & Other income 1,402.00 NA 52.00 0.00 0.00
91 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Dividend received 0.00 Dividend - Approval not applicable 219.00 0.00 0.00
92 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Sales & Services 40,000.00 NA 7,856.00 4,154.00 7,540.00
93 Ashok Leyland Ltd Lanka Ashok Leyland, PLC Associates Any other transaction Other Expenditure incurred/ (Recovered) 764.00 NA 6.00 (58.00) (56.00)
94 Ashok Leyland Ltd Lanka Ashok Leyland, PLC Associates Sale of goods or services 11,000.00 NA 5,319.00 (1,139.00) 759.00
95 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Other Expenditure incurred/ (Recovered) 50.00 NA 1.00 0.00 0.00
96 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Sale of goods or services 260.00 NA 130.00 113.00 61.00
97 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Purchase of goods or services 23,160.00 NA 8,072.00 (626.00) (1,749.00)
98 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Purchase of Fixed Assets 500.00 NA 183.00 0.00 266.00
99 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Other Expenditure incurred/ (Recovered) 50.00 NA 0.00 0.00 0.00
100 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Guarantee released 0.00 0 75.00 75.00 0.00
101 Ashok Leyland Ltd Rajalakshmi Wind Energy Associates Any other transaction Other Expenditure incurred/ (Recovered) 7,550.00 NA 2,281.00 (689.00) (1,371.00)
102 Ashok Leyland Ltd Mr. Dheeraj G Hinduja Key Managerial Personnel Remuneration 674.00 NA 674.00 0.00 0.00
103 Ashok Leyland Ltd Mr. Thomas Dauner Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 9.00 NA 9.00 0.00 0.00
104 Ashok Leyland Ltd Mr. Jose Maria Alapont Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 11.00 NA 11.00 0.00 0.00
105 Ashok Leyland Ltd Ms. Manisha Girotra Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 3.00 NA 3.00 0.00 0.00
106 Ashok Leyland Ltd Mr. Sanjay K Asher Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 8.00 NA 8.00 0.00 0.00
107 Ashok Leyland Ltd Mr. Saugata Gupta Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 7.00 NA 7.00 0.00 0.00
108 Ashok Leyland Ltd Mr. Shom Ashok Hinduja Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 7.00 NA 7.00 0.00 0.00
109 Ashok Leyland Ltd Mr. Shenu Agarwal Key Managerial Personnel Remuneration 653.00 NA 653.00 0.00 0.00
110 Ashok Leyland Ltd Mr. Gopal Mahadevan Key Managerial Personnel Remuneration 695.00 NA 695.00 0.00 0.00
111 Ashok Leyland Ltd Mr. K M Balaji Key Managerial Personnel Remuneration 268.00 NA 268.00 0.00 0.00
112 Ashok Leyland Ltd Mr. DR V SUMANTRAN Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 7.00 NA 7.00 0.00 0.00
113 Ashok Leyland Ltd MR. SVEN CHRISTOPH ENNERST Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 3.00 NA 3.00 0.00 0.00
114 Ashok Leyland Ltd TVS Mobility Private limited Related Party of Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 0.00 0 0.00 0.00 0.00
115 Ashok Leyland Ltd TVS Mobility Private limited Related Party of Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 78,500.00 NA 399.00 (431.00) (553.00)
116 Ashok Leyland Ltd TVS Mobility Private limited Related Party of Subsidiary Purchase of goods or services 10,000.00 0 45.00 0.00 0.00
117 Ashok Leyland Ltd TVS Mobility Private limited Related Party of Subsidiary Sale of goods or services 10,000.00 0 12.00 209.00 0.00
118 Ashok Leyland Ltd TVS Mobility Private limited Related Party of Subsidiary Any other transaction Interest & Other income 1,000.00 0 1.00 0.00 0.00
119 Ashok Leyland Ltd KI Mobility Solutions Private Ltd Related Party of Subsidiary Sale of goods or services 200.00 NA 0.00 0.00 0.00
120 Ashok Leyland Ltd Hinduja Rooftop Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,446.00 NA 615.00 (138.00) (224.00)
121 Ashok Leyland Ltd HR Vaigai Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,021.00 NA 633.00 (94.00) (220.00)
122 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Related Party of Subsidiary Sale of goods or services 8,87,300.00 NA 2,30,339.00 18,336.00 10,865.00
123 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Related Party of Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 1,62,700.00 NA 10,351.00 113.00 (75.00)
124 Ashok Leyland Ltd Gocl Corporation Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 700.00 0 5.00 0.00 0.00
125 Ashok Leyland Ltd Gocl Corporation Limited Fellow subsidiaries Sale of goods or services 0.00 0 0.00 0.00 0.00
126 Ashok Leyland Ltd TVS Automobile Solution Private Limited Related Party of Subsidiary Sale of goods or services 200.00 0 11.00 0.00 0.00
127 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Related Party of Subsidiary Any other transaction Interest & Other income 1,00,000.00 0 0.00 0.00 0.00
128 Ashok Leyland Ltd Hinduja Housing Finance Limited Stepdown Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 20.00 0 0.00 0.00 0.00
129 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,000.00 NA 371.00 (345.00) (155.00)
130 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Purchase of goods or services 4,200.00 NA 786.00 (90.00) (429.00)
131 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Sale of goods or services 500.00 NA 10.00 (7.00) 10.00
132 Albonair (India) Private Limited Hinduja Tech Limited Fellow Subsidiaries Any other transaction IT Consulting / Support/ Manpower Services, Product engineering services 500.00 NA 29.00 0.00 (18.00)
133 Albonair (India) Private Limited Albonair (Taicang) Automotive Technology Co. Limited., China Fellow Subsidiaries Purchase of goods or services 700.00 NA 6.00 0.00 0.00
134 Gulf Ashley Motor Limited Gulf Oil lubricants India Limited Fellow Subsidiaries Purchase of goods or services 1,500.00 NA 221.00 (66.00) (67.00)
135 Switch Mobility Automotive Limited (India) Global TVS Bus Body Builders Limited Fellow Subsidiaries Purchase of goods or services 50,000.00 NA 4,289.00 (1,886.00) (1,231.00)
136 Global TVS Bus Body Builders Limited Vishwa Bus and Coaches Limited Fellow subsidiaries Sale of goods or services 115.00 NA 5.00 1.00 0.00
137 Ashok Leyland (UAE) LLC Gulf RAK Oil LLC Other Related Parties Purchase of goods or services 800.00 NA 397.00 (46.00) (78.00)
138 Ashok Leyland (UAE) LLC Ashok Leyland Defence Systems Limited Associates Purchase of goods or services 10,000.00 NA 5,755.00 (4,192.00) (622.00)
139 Vishwa Buses and Coaches Limited Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 12.00 0 2.00 0.00 3.00
140 Gro Digital Platforms Limited Albonair (India) Private Limited Fellow subsidiaries Sale of goods or services 1,500.00 NA 37.00 39.00 0.00
141 Gro Digital Platforms Limited Ashok Leyland Defence Systems Limited Fellow subsidiaries Sale of goods or services 600.00 NA 9.00 1.00 0.00
142 Gro Digital Platforms Limited Hinduja Leyland Finance Limited Fellow subsidiaries Sale of goods or services 200.00 NA 20.00 0.00 0.00
143 Albonair (Taicang) Automotive Technology Co. Limited., China Albonair GmbH, Germany Holding company of Albonair (Taicang) Automotive Technology Co. Limited., China Sale of goods or services 1,500.00 0 37.00 0.00 84.00
144 Albonair (Taicang) Automotive Technology Co. Limited., China Albonair GmbH, Germany Holding company of Albonair (Taicang) Automotive Technology Co. Limited., China Purchase of goods or services 600.00 NA 642.00 (3,201.00) (2,770.00)
145 Albonair (Taicang) Automotive Technology Co. Limited., China Albonair GmbH, Germany Holding company of Albonair (Taicang) Automotive Technology Co. Limited., China Loan 0.00 0 0.00 0.00 (519.00)
146 Switch Mobility Limited (UK) Switch Mobility Europe S.I Spain Fellow Subsidiaries Purchase of goods or services 1,000.00 NA 5.00 (920.00) 101.00
147 Switch Mobility Limited (UK) Switch Mobility Europe S.I Spain Fellow Subsidiaries Loan 2,000.00 NA 0.00 3,579.00 (3,860.00) Loan 6.34 Upto March 2026 Secured Business Purpose
148 Switch Mobility Limited (UK) Switch Mobility Europe S.I Spain Fellow Subsidiaries Any other transaction Interest & Other income 500.00 0 (116.00) 290.00 (433.00)
149 Switch Mobility Limited (UK) Optare Plc Fellow subsidiaries Any other transaction Reimbursement / Recovery of expenses 6,400.00 NA 4,581.00 0.00 0.00
150 Switch Mobility Limited (UK) Hinduja Automotive Limited, United Kingdom Holding Company of Ashok Leyland Limited Any other transaction Other Expenditure Incurred / recovered 700.00 NA 40.00 0.00 26.00
151 Switch Mobility Limited (UK) Optare Plc Subsidiary Investment 60,000.00 0 21,467.00 0.00 0.00 Investment 0.00 Not applicable Unsecured Business Purpose
152 Switch Mobility Automotive Limited (India) TVS Trucks and Buses Ltd Joint venture Sale of goods or services 4,000.00 NA 879.00 133.00 254.00
153 Switch Mobility Automotive Limited (India) TVS Mobility Private limited Other Related Parties Sale of goods or services 4,000.00 NA 0.00 (1.00) 1.00
154 Switch Mobility Automotive Limited (India) Tirex Transmission Private Limited Fellow subsidiaries Any other transaction Royalty income 100.00 0 14.00 14.00 14.00
155 Switch Mobility Automotive Limited (India) Gulf Oil Lubricants India Limited Fellow subsidiaries Purchase of goods or services 2,500.00 0 135.00 (47.00) (83.00)
156 Ohm Global Mobility Private Limited Tirex Transmission Private Limited Fellow subsidiaries Purchase of goods or services 7,678.00 NA 1,219.00 (159.00) (159.00)
157 Ohm Global Mobility Private Limited Gulf Oil lubricants India Limited Fellow Subsidiaries Purchase of goods or services 1,055.00 0 32.00 (5.00) (18.00)
158 Hinduja Leyland Finance Limited Switch Mobility Automotive Limited (India) Fellow Subsidiaries Purchase of goods or services 18,500.00 NA 766.00 0.00 (3.00)
159 Hinduja Leyland Finance Limited Hinduja Housing Finance Limited Parent Company Any other transaction Operation related expenses, Reimbursement, IT Support expenses 3,000.00 NA 287.00 0.00 0.00
160 Hinduja Leyland Finance Limited Mr. Dheeraj G Hinduja Key Managerial Personnel Any other transaction Commission to Directors 69.00 NA 69.00 0.00 0.00
161 Hinduja Leyland Finance Limited Mr. Dheeraj G Hinduja Key Managerial Personnel Any other transaction Sitting fees to Directors 6.00 NA 6.00 0.00 0.00
162 Hinduja Leyland Finance Limited Mr. Gopal Mahadevan Key Managerial Personnel Any other transaction Commission to Directors 36.00 NA 36.00 0.00 0.00
163 Hinduja Leyland Finance Limited Mr. Gopal Mahadevan Key Managerial Personnel Any other transaction Sitting fees to Directors 9.00 NA 9.00 0.00 0.00
164 HLF Services Limited Switch Mobility Automotive Limited (India) Fellow subsidiaries Sale of goods or services 500.00 NA 76.00 30.00 54.00
165 HLF Services Limited Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Manpower Support services / Database Sharing services , Resource and Infra Services 25,400.00 NA 6,583.00 0.00 0.00
166 HLF Services Limited Hinduja Housing Finance Limited Fellow Subsidiaries Any other transaction Services provided/Database sharing services 20,000.00 0 7,181.00 0.00 0.00
167 Hinduja Tech Limited Switch Mobility Limited (UK) Fellow subsidiaries Any other transaction IT Support and Manpower Services, Reimbursement / Recovery of expenses 1,660.00 NA 85.00 7.00 (6.00)
168 Hinduja Tech Limited Switch Mobility Automotive Limited (India) Fellow subsidiaries Any other transaction IT Support and Manpower Services, Reimbursement / Recovery of expenses 2,700.00 NA 342.00 210.00 220.00
169 Hinduja Tech Limited Zebeyond Ltd Uk Joint venture Any other transaction Income from Services 100.00 NA 4.00 8.00 0.00
170 Switch Mobility Automotive Limited (India) Ohm Global Mobility Private Limited Fellow Subsidiaries Sale of goods or services 1,95,832.00 0 47,935.00 (2,044.00) 12,479.00
171 Switch Mobility Automotive Limited (India) Tirex Transmission Private Limited Fellow Subsidiaries Purchase of goods or services 4,000.00 NA 630.00 (159.00) 648.00
172 Switch Mobility Automotive Limited (India) HLF Services Limited Subsidiaries Any other transaction Manpower Support services 500.00 0 76.00 0.00 (54.00)
173 Hinduja Tech Inc Hinduja Tech GMBH Subsidiary of Hinduja Tech Limited Any other transaction Advances Received and paid 2,000.00 NA 856.00 1,333.00 990.00 Advance 0.00 Not applicable Unsecured Business Purpose
174 Hinduja Tech Limited Hinduja Tech GMBH Subsidiary Any other transaction ICD/Loans given / received and interest thereon 2,500.00 NA 1,823.00 0.00 1,823.00 Advance 8.20 3 Years Unsecured Business Purpose
175 Hinduja Tech Limited Hinduja Tech GMBH Subsidiary Any other transaction IT Support and Manpower Services 3,000.00 NA 122.00 1,107.00 1,358.00
176 Hinduja Tech Limited Hinduja Tech GMBH Subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 500.00 0 0.00 7.00 0.00
177 Hinduja Tech Limited Hinduja Tech UK Limited Subsidiary Any other transaction ICD/Loans given / received and interest thereon 3,000.00 NA 418.00 3,321.00 3,582.00 Loan 8.20 1 Year Unsecured Business purpose
178 Hinduja Tech Limited Hinduja Tech UK Limited Subsidiary Any other transaction Interest & Other income 500.00 0 184.00 78.00 262.00
179 Hinduja Tech Limited Hinduja Tech UK Limited Subsidiary Investment 4,500.00 NA 3,028.00 0.00 0.00 Investment 0.00 Not applicable Unsecured Business Purpose
180 Hinduja Tech Limited Hinduja Tech UK Limited Subsidiary Any other transaction IT Support and Manpower Services, Reimbursement / Recovery of expenses 100.00 NA 38.00 398.00 436.00
181 Hinduja Tech Limited Hinduja Tech Inc Subsidiary Any other transaction IT Support and Manpower Services, Reimbursement / Recovery of expenses 5,015.00 NA 1,334.00 1,102.00 1,417.00
182 Hinduja Tech Limited Hinduja Tech Inc Subsidiary Any other transaction ICD/Loans given / received and interest thereon 1,600.00 NA 863.00 855.00 1,775.00 Loan 8.75 3 Year Unsecured Business Purpose
183 Hinduja Tech Limited Hinduja Tech Inc Subsidiary Any other transaction interest & Other income 200.00 0 61.00 57.00 121.00
184 Hinduja Tech Limited Drive System Design Limited, UK Holding Company Sale of goods or services 1,200.00 0 55.00 12.00 18.00
185 Hinduja Tech Limited Hinduja Investments and Project services limited Entity under the significant influence of KMP Any other transaction IT Support and Manpower Services 120.00 0 14.00 0.00 18.00
186 Hinduja Tech Limited Hinduja Automotive Limited, United Kingdom Holding Company of Ashok Leyland Limited Any other transaction Other Expenditure incurred/ (Recovered) 20.00 0 0.00 17.00 0.00
187 Hinduja Tech Limited Tecosim Engineering Services India Private Limited Subsidiary Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement  1,000.00 0 47.00 0.00 111.00
188 Hinduja Tech UK Limited Hinduja Tech Inc Subsidiary of Hinduja Tech Limited Any other transaction Working Capital Advance 300.00 NA 134.00 0.00 0.00 Advance 0.00 NA Unsecured Workingcapital advance
189 Hinduja Tech UK Limited Hinduja Tech Inc Subsidiary of Hinduja Tech Limited Any other transaction ICD/Loans given / received and interest thereon 700.00 0 200.00 571.00 421.00 Loan 0.00 As and when demanded Unsecured Business Purpose
190 Hinduja Tech Inc Drive System Design Inc Parent Company Any other transaction Lease rent 150.00 NA 38.00 62.00 0.00
191 Hinduja Tech Inc Drive System Design Inc Parent Company Any other transaction ICD/Loans given / received and interest thereon 1,500.00 0 998.00 0.00 2,530.00 Loan 6.60 1 Year Secured Business Purpose
192 Hinduja Tech Inc Hinduja Tech Canada Inc Fellow Subsidiary Any other transaction IT Support and Manpower Services 400.00 0 137.00 99.00 36.00
193 Hinduja Tech Inc Drive System Design Inc Parent Company Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement  3,000.00 0 545.00 0.00 194.00
194 Drive System Design Limited, UK Drive System Design Inc Fellow Subsidiary Any other transaction Income from Services 1,500.00 NA 780.00 13.00 1,734.00
195 Drive System Design Limited, UK Drive System Design Inc Fellow Subsidiary Any other transaction Availing Engineering services 1,500.00 0 205.00 94.00 7.00
196 Drive System Design Inc Zebeyond Ltd Uk Joint venture Sale of goods or services 200.00 NA 47.00 10.00 9.00
197 Drive System Design Limited, UK Drive System Design s.r.l Czech Republic Fellow Subsidiary Sale of goods or services 30.00 0 0.00 25.00 0.00
198 Drive System Design Limited, UK Hinduja Tech Limited Step Down Subsidiary Sale of goods or services 100.00 0 0.00 34.00 0.00
199 Drive System Design Limited, UK Zebeyond Ltd Uk Joint venture Any other transaction Income from Services 500.00 NA 61.00 91.00 138.00
200 Hinduja Tech UK Limited Tecosim Limited, UK Holding Company Any other transaction Rendering / Availing of service / other expenses incurred / recovery / reimbursement 2,000.00 0 35.00 47.00 35.00
201 Hinduja Tech GMBH Tecosim GmbH Step Down Subsidiary Any other transaction Advances Given 2,500.00 NA 2,216.00 668.00 3,043.00 Advance 0.00 NA Unsecured Advances for Services
202 Hinduja Tech GMBH Hinduja Tech UK Limited Fellow subsidiaries Any other transaction Advances given / availed 200.00 0 72.00 22.00 95.00 Advance 0.00 NA Unsecured Advances for Services
203 Tecosim GmbH, Germany Tecosim Engineering Services India Private Limited Step Down Subsidiary Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 3,500.00 0 23.00 0.00 231.00
204 Tecosim GmbH, Germany Tecosim Inc, USA Step Down Subsidiary Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 1,200.00 0 478.00 0.00 534.00
205 Tecosim GmbH, Germany TECOSIM Japan Limited, Japan Step Down Subsidiary Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 500.00 0 13.00 0.00 182.00
206 Tecosim Limited, UK Tecosim Inc, USA Fellow subsidiaries Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 1,300.00 0 281.00 0.00 290.00
207 Tecosim Limited, UK Tecosim Engineering s.r.l., Romania Fellow subsidiaries Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 3,000.00 0 1,538.00 0.00 574.00
208 Tecosim Limited, UK Tecosim Engineering Services India Private Limited Fellow subsidiaries Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 2,000.00 0 63.00 0.00 58.00
209 Tecosim Limited, UK Tecosim GmbH, Germany Fellow subsidiaries Any other transaction Availing Engineering services 1,500.00 0 510.00 0.00 2,850.00
210 Tecosim Limited, UK Tecosim GmbH, Germany Fellow subsidiaries Any other transaction Income from Services 1,500.00 0 567.00 0.00 3,788.00
211 Tecosim Engineering Services India Private Limited TECOSIM Japan Limited, Japan Step Down Subsidiary Any other transaction Rendering / Availing of service / other expenses incurred / recovery/ reimbursement 500.00 0 112.00 0.00 6.00
212 Ashok Leyland Foundation Hinduja Foundation Entity under the significant influence of KMP Any other transaction CSR contribution /Expenditure/Donation 1,000.00 0 543.00 0.00 0.00
213 Albonair (Taicang) Automotive Technology Co. Limited., China Albonair GmbH, Germany Holding company of Albonair (Taicang) Automotive Technology Co. Limited., China Any other transaction interest & Other income 100.00 NA 11.00 (66.00) (86.00)
214 Hinduja Tech Limited Ashok Leyland (UAE) LLC Fellow subsidiaries Purchase of goods or services 100.00 NA 2.00 0.00 2.00
215 Switch Mobility Automotive Limited (India) Ohm Global Mobility Private Limited Fellow Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 50,000.00 NA 1,236.00 0.00 0.00
216 Hinduja Leyland Finance Limited Switch Mobility Automotive Limited (India) Fellow Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,500.00 NA 0.00 1,234.00 1,234.00
Total value of transaction during the reporting period 7,82,016.00