Integrated Filing — IndAS



General information about company

Scrip Code 544222
NSE Symbol AKUMS
MSEI Symbol NOTLISTED
ISIN INE09XN01023
Name of company AKUMS DRUGS AND PHARMACEUTICALS 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-11-2025
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 Pharmaceuticals
Start date and time of board meeting 13-11-2025   14:30:00
End date and time of board meeting 13-11-2025   15:35:00
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 13-11-2025
Indicate Company website link for updated RPT policy of the Company https://www.akums.in/investors/disclosures-under-regulation-46-of-sebi-lodr/
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
There is no such default on Loans or Debt Secutrities.



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 30,931.50 64,175.80
Other income 2,707.70 5,563.20
Total income 33,639.20 69,739.00
2 Expenses
(a) Cost of materials consumed 20,231.00 39,486.40
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,109.70) (882.40)
(d) Employee benefit expense 5,457.70 10,531.60
(e) Finance costs 207.70 498.80
(f) Depreciation, depletion and amortisation expense 1,069.00 2,093.60
(f) Other Expenses
1 Other Expenses 4,663.40 8,940.30
Total other expenses 4,663.40 8,940.30
Total expenses 30,519.10 60,668.30
3 Total profit before exceptional items and tax 3,120.10 9,070.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,120.10 9,070.70
6 Tax expense
7 Current tax 831.30 2,453.60
8 Deferred tax (57.40) (215.80)
9 Total tax expenses 773.90 2,237.80
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 2,346.20 6,832.90
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 2,346.20 6,832.90
17 Other comprehensive income net of taxes (159.40) (64.50)
18 Total Comprehensive Income for the period 2,186.80 6,768.40
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 3,062.10 3,062.10
Face value of equity share capital 2 2
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 1.53 4.46
Diluted earnings (loss) per share from continuing operations 1.53 4.46
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 1.53 4.46
Diluted earnings (loss) per share from continuing and discontinued operations 1.53 4.46
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 36,061.40
Capital work-in-progress 4,443.20
Investment property 1,830.00
Goodwill 0.00
Other intangible assets 243.40
Intangible assets under development 378.70
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 36,601.40
Trade receivables, non-current
Loans, non-current 53,411.20
Other non-current financial assets 977.20
Total non-current financial assets 90,989.80
Deferred tax assets (net) 585.90
Other non-current assets 2,858.80
Total non-current assets 1,37,391.20
2 Current assets
Inventories 20,646.10
Current financial asset
Current investments 0.00
Trade receivables, current 19,998.90
Cash and cash equivalents 8,403.40
Bank balance other than cash and cash equivalents 77,755.70
Loans, current 0.00
Other current financial assets 2,119.40
Total current financial assets 1,08,277.40
Current tax assets (net) 0.00
Other current assets 5,852.70
Total current assets 1,34,776.20
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,72,167.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,062.10
Other equity 2,34,231.00
Total equity attributable to owners of parent 2,37,293.10
Non controlling interest
Total equity 2,37,293.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 5,110.70
Total non-current financial liabilities 5,110.70
Provisions, non-current 1,335.30
Deferred tax liabilities (net) 509.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 6,955.00
Current liabilities
Current financial liabilities
Borrowings, current 380.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,679.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 18,106.80
Total Trade payable 20,785.80
Other current financial liabilities 4,068.40
Total current financial liabilities 25,234.20
Other current liabilities 914.70
Provisions, current 766.20
Current tax liabilities (Net) 1,004.20
Deferred government grants, Current 0.00
Total current liabilities 27,919.30
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 34,874.30
Total equity and liabilites 2,72,167.40
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Property Plant and equipment includes right to use of Asset of INR 701.6 million. Other Non Current Financial Liability includes Lease Liability of INR 408.61 million and Other Financial Liabilities of INR 102.46 million. Other Current Financial Liabilities includes Lease Liability of INR 15.62 million.



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 gains/(losses) on defined benefit plans -21300000 -8620000
Total Amount of items that will not be reclassified to profit and loss (213.00) (86.20)
2 Income tax relating to items that will not be reclassified to profit or loss (53.60) (21.70)
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 (159.40) (64.50)



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 9,070.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 498.80
Adjustments for decrease (increase) in inventories (477.20)
Adjustments for decrease (increase) in trade receivables, current 157.70
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (956.90)
Adjustments for decrease (increase) in other non-current assets (0.60)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 114.60
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,169.30)
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 2,093.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 151.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (1,937.70)
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 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (205.90)
Other adjustments to reconcile profit (loss) (4.50)
Other adjustments for non-cash items 456.70
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (188.20)
Total adjustments for reconcile profit (loss) (1,467.80)
Net cash flows from (used in) operations 7,602.90
Dividends received 0.00
Interest paid 0.00
Interest received (5,032.40)
Income taxes paid (refund) 1,453.60
Other inflows (outflows) of cash (33.10)
Net cash flows from (used in) operating activities 1,083.80
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 76.50
Purchase of property, plant and equipment 6,209.70
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 49,763.10
Cash advances and loans made to other parties 40,182.10
Cash receipts from repayment of advances and loans made to other parties 90,878.20
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 5,359.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 205.90
Net cash flows from (used in) investing activities 364.70
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 13.00
Payments of lease liabilities 371.60
Dividends paid 0.00
Interest paid 309.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (694.30)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 754.20
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 754.20
Cash and cash equivalents cash flow statement at beginning of period 7,649.20
Cash and cash equivalents cash flow statement at end of period 8,403.40





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 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Loan 17,752.50 Exempted 3,814.00 26,513.00 29,172.00 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
2 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Loan 4,000.00 Exempted 1,155.00 0.00 0.00
3 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Interest received 2,295.40 Exempted 1,101.10 162.70 160.90
4 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Sale of goods or services 503.10 Exempted 60.00 14.60 5.90
5 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Any other transaction Sale of Property, Plant and Equipment 70.00 Exempted 7.80 0.00 0.00
6 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Sale of goods or services 50.00 Exempted 2.30 0.00 0.00
7 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Purchase of goods or services 2,000.00 Exempted 89.40 140.80 9.90
8 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Any other transaction Purchase of Property, Plant and Equipment 200.00 Exempted 3.30 0.00 0.00
9 Akums Drugs and Pharmaceuticals Ltd. Akums Healthcare Ltd. Wholly owned subsidiary Any other transaction Corporate Guarantee Charges 50.00 Exempted 3.00 0.00 0.00
10 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Loan 64,441.80 Exempted 14,405.00 17,277.00 16,618.00 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
11 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Loan 60,802.50 Exempted 15,064.00 0.00 0.00
12 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Interest received 3,593.50 Exempted 617.00 99.30 89.60
13 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 103.80 Exempted 31.00 0.00 0.00
14 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Any other transaction Rent Received 300.00 Exempted 93.10 0.00 0.00
15 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Sale of goods or services 1,533.10 Exempted 354.30 299.10 66.90
16 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Any other transaction Job Work Charges 1,061.10 Exempted 527.30 0.00 0.00
17 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Purchase of goods or services 5,813.00 Exempted 661.90 434.60 227.70
18 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Any other transaction Purchase of Property, Plant and Equipment 200.00 Exempted 13.30 0.00 0.00
19 Akums Drugs and Pharmaceuticals Ltd. Malik Lifesciences Pvt. Ltd. Wholly owned subsidiary Any other transaction Expenses paid by other Group Company 50.00 Exempted 0.00 0.00 0.00
20 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Loan 31,432.50 Exempted 9,464.00 0.00 0.00 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
21 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Loan 31,696.50 Exempted 9,464.00 0.00 0.00
22 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Interest received 1,390.40 Exempted 43.80 4.70 1.10
23 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 100.00 Exempted 11.80 0.00 0.00
24 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Any other transaction Rent Received 100.00 Exempted 28.30 0.00 0.00
25 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Any other transaction Expenses incurred 25.00 Exempted 0.70 0.00 0.00
26 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Sale of goods or services 508.40 Exempted 37.60 20.40 21.30
27 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Purchase of goods or services 17,299.90 Exempted 3,635.10 1,943.30 644.90
28 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Any other transaction Purchase of Property, Plant and Equipment 200.00 Exempted 1.00 0.00 0.00
29 Akums Drugs and Pharmaceuticals Ltd. Maxcure Nutravedics Ltd. Wholly owned subsidiary Any other transaction Sale of Property, Plant and Equipment 50.00 Exempted 0.60 0.00 0.00
30 Akums Drugs and Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 25.00 Exempted 5.60 0.00 0.00
31 Akums Drugs and Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Wholly owned subsidiary Sale of goods or services 509.70 Exempted 87.50 132.10 109.90
32 Akums Drugs and Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Wholly owned subsidiary Sale of goods or services 50.00 Exempted 0.10 0.00 0.00
33 Akums Drugs and Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Wholly owned subsidiary Any other transaction Corporate Guarantee Charges 50.00 Exempted 7.00 0.00 0.00
34 Akums Drugs and Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Wholly owned subsidiary Any other transaction Rent Received 100.00 Exempted 0.00 0.00 0.00
35 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Any other transaction Corporate Guarantee Charges 50.00 Exempted 5.10 0.00 0.00
36 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 25.00 Exempted 2.60 0.00 0.00
37 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Sale of goods or services 702.50 Exempted 308.50 221.70 276.20
38 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Sale of goods or services 50.00 Exempted 0.10 0.00 0.00
39 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Any other transaction Purchase of Property, Plant and Equipment 25.00 Exempted 0.30 0.00 0.00
40 Akums Drugs and Pharmaceuticals Ltd. Plenteous Pharmaceuticals Ltd. Wholly owned subsidiary Any other transaction Security deposit received 0.00 Exempted 0.00 7.80 7.80
41 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Loan 1,20,000.00 Exempted 12,084.10 53,158.00 80.00 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
42 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Loan 1,19,546.10 Exempted 65,162.10 0.00 0.00
43 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Interest received 8,039.20 Exempted 176.10 333.90 0.40
44 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 203.10 Exempted 51.70 0.00 0.00
45 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Rent Received 200.00 Exempted 84.50 0.00 0.00
46 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Sale of goods or services 7,031.00 Exempted 1,209.90 530.20 180.70
47 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Sale of Property, Plant and Equipment 500.00 Exempted 43.20 0.00 0.00
48 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Expenses paid by other Group Company 102.50 Exempted 2.20 0.00 0.00
49 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Job Work Charges 4,032.50 Exempted 1,165.70 0.00 0.00
50 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Purchase of goods or services 14,307.70 Exempted 2,154.30 191.40 335.50
51 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Purchase of Property, Plant and Equipment 1,000.00 Exempted 209.60 0.00 0.00
52 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Job Work Income 203.20 Exempted 90.30 0.00 0.00
53 Akums Drugs and Pharmaceuticals Ltd. Pure & Cure Healthcare Pvt. Ltd. Wholly owned subsidiary Any other transaction Expenses Incurred 25.00 Exempted 0.40 0.00 0.00
54 Akums Drugs and Pharmaceuticals Ltd. Unosource Pharma Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 50.00 Exempted 15.90 0.00 0.00
55 Akums Drugs and Pharmaceuticals Ltd. Unosource Pharma Ltd. Wholly owned subsidiary Sale of goods or services 14,054.30 Exempted 3,396.50 3,048.70 1,891.20
56 Akums Drugs and Pharmaceuticals Ltd. Unosource Pharma Ltd. Wholly owned subsidiary Sale of goods or services 150.00 Exempted 65.60 0.00 0.00
57 Akums Drugs and Pharmaceuticals Ltd. Unosource Pharma Ltd. Wholly owned subsidiary Any other transaction Corporate Guarantee Charges 50.00 Exempted 15.30 0.00 0.00
58 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Loan 2,000.00 Approved 0.00 1,389.00 1,389.00 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
59 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Interest received 193.50 Approved 54.80 17.00 40.90
60 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expense incurred on behalf of Company 50.00 Approved 1.10 0.00 0.00
61 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Sale of goods or services 200.00 Approved 9.40 19.90 17.50
62 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Sale of Property, Plant and Equipment 50.00 Approved 9.70 0.00 0.00
63 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Consumption of stores and spare parts 2,057.40 Approved 230.20 0.00 0.00
64 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Purchase of goods or services 835.90 Approved 247.20 82.70 88.60
65 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Purchase of Property, Plant and Equipment 200.00 Approved 13.60 0.00 0.00
66 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Repairs and maintenance- Plant and machinery 500.00 Approved 40.20 0.00 0.00
67 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Sale of goods or services 50.00 Approved 0.00 0.00 0.00
68 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Job Work Charges 100.00 Approved 5.50 0.00 0.00
69 Akums Drugs and Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Share of profit from Partnership firm/ LLP 2,000.00 Approved 188.20 1,231.10 1,419.30
70 Akums Drugs and Pharmaceuticals Ltd. May and Baker Pharmacuticals Ltd. Entity in which KMP/ relatives of KMP are interested Sale of goods or services 676.80 Approved 10.10 2.60 5.20
71 Akums Drugs and Pharmaceuticals Ltd. May and Baker Pharmacuticals Ltd. Entity in which KMP/ relatives of KMP are interested Any other transaction Expenses Incurred 10.00 Approved 0.10 0.00 0.00
72 Akums Drugs and Pharmaceuticals Ltd. May and Baker Pharmacuticals Ltd. Entity in which KMP/ relatives of KMP are interested Purchase of goods or services 25.00 Approved 0.00 1.90 0.10
73 Akums Drugs and Pharmaceuticals Ltd. May and Baker Pharmacuticals Ltd. Entity in which KMP/ relatives of KMP are interested Any other transaction Expenses paid by other Group Company 25.00 Approved 0.10 0.00 0.00
74 Akums Drugs and Pharmaceuticals Ltd. Medibox Pharma Pvt. Ltd. Wholly owned subsidiary Sale of goods or services 500.00 Exempted 17.80 37.00 6.50
75 Akums Drugs and Pharmaceuticals Ltd. Medibox Pharma Pvt. Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 25.00 Exempted 3.00 0.00 0.00
76 Akums Drugs and Pharmaceuticals Ltd. Medibox Pharma Pvt. Ltd. Wholly owned subsidiary Sale of goods or services 50.00 Exempted 0.00 0.00 0.00
77 Akums Drugs and Pharmaceuticals Ltd. Medibox Pharma Pvt. Ltd. Wholly owned subsidiary Any other transaction Corporate Guarantee Charges 50.00 Exempted 4.50 0.00 0.00
78 Akums Drugs and Pharmaceuticals Ltd. Medibox Pharma Pvt. Ltd. Wholly owned subsidiary Any other transaction Security deposit received 0.00 Exempted 0.00 26.90 26.90
79 Akums Drugs and Pharmaceuticals Ltd. Akumentis Healthcare Limited Subsidiary Any other transaction Expense incurred on behalf of Company 50.00 Approved 2.60 0.00 0.00
80 Akums Drugs and Pharmaceuticals Ltd. Akumentis Healthcare Limited Subsidiary Sale of goods or services 3,972.40 Approved 1,015.30 285.40 494.90
81 Akums Drugs and Pharmaceuticals Ltd. Akumentis Healthcare Limited Subsidiary Sale of goods or services 101.30 Approved 2.00 0.00 0.00
82 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Loan 20,000.00 Exempted 415.00 5,445.10 5,827.10 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
83 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Loan 500.00 Exempted 33.00 0.00 0.00
84 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Sale of goods or services 500.00 Exempted 0.20 0.00 0.10
85 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Purchase of goods or services 1,000.00 Exempted 52.60 13.20 8.90
86 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Any other transaction Expense incurred on behalf of Company 200.00 Exempted 0.10 0.00 0.00
87 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Interest received 1,706.60 Exempted 223.10 34.20 32.20
88 Akums Drugs and Pharmaceuticals Ltd. Qualymed Pharma Pvt. Ltd. Wholly owned subsidiary Any other transaction Rent Paid 50.00 Exempted 18.30 0.00 0.00
89 Akums Drugs and Pharmaceuticals Ltd. Akums Health and Education Society Entity in which KMP/ relatives of KMP are interested Sale of goods or services 200.00 Approved 0.10 0.10 0.00
90 Akums Drugs and Pharmaceuticals Ltd. Akums Foundation Entity in which KMP/ relatives of KMP are interested Sale of goods or services 200.00 Approved 0.00 0.10 0.10
91 Akums Drugs and Pharmaceuticals Ltd. Akome Lifecare Pvt. Ltd. Entity in which KMP/ relatives of KMP are interested Any other transaction Rent Paid 350.00 Approved 119.20 18.40 0.00
92 Akums Drugs and Pharmaceuticals Ltd. Akome Lifecare Pvt. Ltd. Entity in which KMP/ relatives of KMP are interested Purchase of goods or services 423.90 Approved 167.60 34.50 16.10
93 Akums Drugs and Pharmaceuticals Ltd. Akome Lifecare Pvt. Ltd. Entity in which KMP/ relatives of KMP are interested Sale of goods or services 200.00 Approved 0.00 1.80 1.70
94 Akums Drugs and Pharmaceuticals Ltd. Akome Lifecare Pvt. Ltd. Entity in which KMP/ relatives of KMP are interested Any other transaction Expenses paid by other Group Company 86.90 Approved 23.10 0.00 0.00
95 Akums Drugs and Pharmaceuticals Ltd. Akums Employee Benefit Trust Trust whose Board of Directors is accustomed to act in accordance with the advice, directions or instructions of Managing Directors of Akums Loan Approved 0.00 30,043.50 30,043.50 Loan 7.50 Upto Dec-2026 Unsecured Business purpose
96 Akums Drugs and Pharmaceuticals Ltd. Mr. Sanjeev Jain Managing Director Remuneration Approved 394.00 138.00 30.00
97 Akums Drugs and Pharmaceuticals Ltd. Mr. Sanjeev Jain Managing Director Any other transaction Rent Paid Approved 4.70 0.00 0.00
98 Akums Drugs and Pharmaceuticals Ltd. Mr. Sandeep Jain Managing Director Remuneration Approved 394.00 142.00 30.00
99 Akums Drugs and Pharmaceuticals Ltd. Mr. Sandeep Jain Managing Director Any other transaction Rent Paid Approved 12.50 0.00 0.00
100 Akums Drugs and Pharmaceuticals Ltd. Mr. Kewal Handa Independent Director Any other transaction Expenses incurred Approved 0.10 0.00 0.00
101 Akums Drugs and Pharmaceuticals Ltd. Ms. Arushi Jain Relatives of KMP Remuneration Approved 41.90 4.30 4.90
102 Akums Drugs and Pharmaceuticals Ltd. Mr. Umang Jain Relatives of KMP Remuneration Approved 16.50 1.70 2.20
103 Akums Drugs and Pharmaceuticals Ltd. Ms. Shivangi Jain Relatives of KMP Remuneration Approved 16.50 1.50 2.20
104 Akumentis Healthcare Limited Akums Healthcare Ltd. Fellow subsidiary Purchase of goods or services 100.00 Approved 32.20 0.00 35.20
105 Akumentis Healthcare Limited Malik Lifesciences Pvt. Ltd. Fellow subsidiary Purchase of goods or services 1,500.00 Approved 235.90 198.50 123.50
106 Akumentis Healthcare Limited Malik Lifesciences Pvt. Ltd. Fellow subsidiary Any other transaction Expenses incurred 25.00 Approved 0.20 0.00 0.00
107 Akumentis Healthcare Limited Maxcure Nutravedics Ltd. Fellow subsidiary Purchase of goods or services 500.00 Approved 162.30 62.50 86.20
108 Akumentis Healthcare Limited Maxcure Nutravedics Ltd. Fellow subsidiary Any other transaction Expenses incurred 25.00 Approved 0.20 0.00 0.00
109 Akumentis Healthcare Limited Nicholas Healthcare Ltd. Fellow subsidiary Loan 3,000.00 Approved 0.00 555.00 475.00 Loan 7.50 Upto Dec-2027 Unsecured Business purpose
110 Akumentis Healthcare Limited Nicholas Healthcare Ltd. Fellow subsidiary Loan 1,000.00 Approved 80.00 0.00 0.00
111 Akumentis Healthcare Limited Nicholas Healthcare Ltd. Fellow subsidiary Interest received 302.00 Approved 19.30 3.50 2.60
112 Akumentis Healthcare Limited Nicholas Healthcare Ltd. Fellow subsidiary Purchase of goods or services 1,500.00 Approved 53.50 80.00 5.70
113 Akumentis Healthcare Limited Plenteous Pharmaceuticals Ltd. Fellow subsidiary Loan 5,000.00 Approved 0.00 4,159.20 4,159.20 Loan 7.50 Upto Dec-2027 Unsecured Business purpose
114 Akumentis Healthcare Limited Plenteous Pharmaceuticals Ltd. Fellow subsidiary Interest received 759.00 Approved 164.10 0.00 46.90
115 Akumentis Healthcare Limited Plenteous Pharmaceuticals Ltd. Fellow subsidiary Sale of goods or services 100.00 Approved 0.00 11.50 0.00
116 Akumentis Healthcare Limited Plenteous Pharmaceuticals Ltd. Fellow subsidiary Any other transaction Royalty Income 100.00 Approved 9.10 0.00 5.70
117 Akumentis Healthcare Limited Pure & Cure Healthcare Pvt. Ltd. Fellow subsidiary Purchase of goods or services 4,000.00 Approved 1,616.60 580.40 814.90
118 Akumentis Healthcare Limited Pure & Cure Healthcare Pvt. Ltd. Fellow subsidiary Any other transaction Expenses Incurred 25.00 Approved 2.10 0.00 0.00
119 Akumentis Healthcare Limited Unosource Pharma Ltd. Fellow subsidiary Loan 5,000.00 Approved 0.00 4,500.00 3,700.00 Loan 7.50 Upto Dec-2027 Unsecured Business purpose
120 Akumentis Healthcare Limited Unosource Pharma Ltd. Fellow subsidiary Interest received 783.80 Approved 168.80 28.40 21.50
121 Akumentis Healthcare Limited Unosource Pharma Ltd. Fellow subsidiary Loan 1,000.00 Approved 800.00 0.00 0.00
122 Akumentis Healthcare Limited Upadhrish Reserchem LLP Fellow subsidiary Purchase of goods or services 50.00 Approved 0.00 0.70 2.50
123 Akumentis Healthcare Limited Upadhrish Reserchem LLP Fellow subsidiary Any other transaction Expenses Incurred 150.00 Approved 11.70 0.00 0.00
124 Akumentis Healthcare Limited Medibox Pharma Pvt. Ltd. Fellow subsidiary Loan 5,000.00 Approved 0.00 2,857.00 2,807.00 Loan 7.50 Upto Dec-2027 Unsecured Business purpose
125 Akumentis Healthcare Limited Medibox Pharma Pvt. Ltd. Fellow subsidiary Loan 1,000.00 Approved 50.00 0.00 0.00
126 Akumentis Healthcare Limited Medibox Pharma Pvt. Ltd. Fellow subsidiary Interest received 659.80 Approved 112.30 18.10 15.60
127 Akumentis Healthcare Limited Akums Foundation Entities where significant influence is exercised by KMP and/or their relatives of holding company Sale of goods or services 100.00 Approved 0.10 0.00 0.10
128 Malik Lifesciences Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Purchase of goods or services Exempted 241.70 102.50 119.40
129 Malik Lifesciences Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Sale of goods or services Exempted 37.60 14.70 9.50
130 Malik Lifesciences Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Expenses paid by other Group Company Approved 12.40 0.00 0.00
131 Malik Lifesciences Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Purchase of goods or services Approved 21.40 8.40 0.40
132 Malik Lifesciences Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Rent Paid Approved 62.50 0.00 0.00
133 Malik Lifesciences Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Expenses incurred Exempted 0.20 0.00 0.00
134 Malik Lifesciences Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 4.70 0.00 0.00
135 Malik Lifesciences Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Purchase of goods or services Exempted 4,460.10 2,039.40 790.20
136 Malik Lifesciences Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 1.30 0.00 0.00
137 Malik Lifesciences Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Sale of goods or services Exempted 449.00 3.00 117.70
138 Malik Lifesciences Pvt. Ltd. Medibox Pharma Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 70.80 35.90 36.70
139 Malik Lifesciences Pvt. Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Sale of goods or services Exempted 179.80 242.40 198.10
140 Malik Lifesciences Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Sale of goods or services Exempted 87.50 44.70 54.10
141 Malik Lifesciences Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.00 0.00 0.00
142 Malik Lifesciences Pvt. Ltd. Qualymed Pharma Pvt. Ltd. Fellow Subsidiary Purchase of goods or services Exempted 2.90 0.00 3.10
143 Malik Lifesciences Pvt. Ltd. Qualymed Pharma Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.00 0.00 0.00
144 Malik Lifesciences Pvt. Ltd. Unosource Pharma Ltd. Fellow Subsidiary Any other transaction Purchase of RODTEP scrips Exempted 23.10 0.00 4.10
145 Malik Lifesciences Pvt. Ltd. Unosource Pharma Ltd. Fellow Subsidiary Sale of goods or services Exempted 690.20 602.40 426.40
146 Malik Lifesciences Pvt. Ltd. Unosource Pharma Ltd. Fellow Subsidiary Sale of goods or services Exempted 1.10 0.00 0.00
147 Malik Lifesciences Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Consumption of stores and spare parts Exempted 38.10 0.00 0.00
148 Malik Lifesciences Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Repairs and maintenance- Plant and machinery Exempted 8.80 0.00 0.00
149 Malik Lifesciences Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expenses incurred Exempted 0.40 0.00 0.00
150 Malik Lifesciences Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Purchase of goods or services Exempted 54.60 15.10 25.60
151 Malik Lifesciences Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Sale of goods or services Exempted 0.30 0.00 0.00
152 Akums Healthcare Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Purchase of goods or services Approved 4.40 0.00 0.60
153 Akums Healthcare Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Sale of goods or services Approved 0.00 0.00 0.00
154 Akums Healthcare Ltd. Nicholas Healthcare Ltd. Fellow subsidiary Sale of goods or services Exempted 9.30 1.70 10.10
155 Akums Healthcare Ltd. Qualymed Pharma Pvt. Ltd. Fellow subsidiary Purchase of goods or services Exempted 3.80 0.30 0.10
156 Akums Healthcare Ltd. Qualymed Pharma Pvt. Ltd. Fellow subsidiary Sale of goods or services Exempted 1.10 0.50 0.50
157 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Consumption of stores and spare parts Approved 29.40 0.00 0.00
158 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Repairs and maintenance- Plant and machinery Approved 0.40 0.00 0.00
159 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expenses incurred Approved 21.10 0.00 0.00
160 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Purchase of Property, Plant and Equipment Approved 0.70 0.00 0.00
161 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Purchase of goods or services Approved 18.40 9.00 12.50
162 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Sale of Property, Plant and Equipment Approved 29.60 0.00 0.00
163 Akums Healthcare Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Sale of goods or services Approved 1.50 0.30 36.60
164 Maxcure Nutravedics Ltd. Akums Healthcare Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.80 0.00 0.00
165 Maxcure Nutravedics Ltd. Akums Healthcare Ltd. Fellow subsidiary Sale of goods or services Exempted 307.80 11.70 0.40
166 Maxcure Nutravedics Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Expenses paid by other Group Company Approved 4.60 0.00 0.00
167 Maxcure Nutravedics Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Purchase of goods or services Approved 25.50 2.80 4.60
168 Maxcure Nutravedics Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Rent Paid Approved 21.80 0.00 0.00
169 Maxcure Nutravedics Ltd. Akums Foundation Entities where significant influence is exercised by KMP and/or their relatives of holding company Sale of goods or services Approved 0.90 0.00 1.00
170 Maxcure Nutravedics Ltd. Medibox Pharma Pvt. Ltd. Fellow subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 0.10 0.00 0.00
171 Maxcure Nutravedics Ltd. Medibox Pharma Pvt. Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.10 0.00 0.00
172 Maxcure Nutravedics Ltd. Nicholas Healthcare Ltd. Fellow subsidiary Any other transaction Expenses incurred Exempted 0.10 0.00 0.00
173 Maxcure Nutravedics Ltd. Nicholas Healthcare Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.40 0.10 0.10
174 Maxcure Nutravedics Ltd. Plenteous Pharmaceuticals Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.30 0.00 0.10
175 Maxcure Nutravedics Ltd. Plenteous Pharmaceuticals Ltd. Fellow subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 0.20 0.00 0.00
176 Maxcure Nutravedics Ltd. Qualymed Pharma Pvt. Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.90 0.00 0.60
177 Maxcure Nutravedics Ltd. Unosource Pharma Ltd. Fellow subsidiary Any other transaction Purchase of RODTEP scrips Exempted 5.60 0.00 0.00
178 Maxcure Nutravedics Ltd. Unosource Pharma Ltd. Fellow subsidiary Sale of goods or services Exempted 36.90 13.00 16.90
179 Maxcure Nutravedics Ltd. Unosource Pharma Ltd. Fellow subsidiary Sale of goods or services Exempted 0.10 0.00 0.00
180 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Consumption of stores and spare parts Exempted 84.60 0.00 0.00
181 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Repairs and maintenance- Plant and machinery Exempted 3.40 0.00 0.00
182 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expenses incurred Exempted 0.10 0.00 0.00
183 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Purchase of Property, Plant and Equipment Exempted 0.20 0.00 0.00
184 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Purchase of goods or services Exempted 138.10 25.20 52.80
185 Maxcure Nutravedics Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Sale of goods or services Exempted 130.40 70.70 110.20
186 Medibox Pharma Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Purchase of goods or services Exempted 3.10 0.00 3.30
187 Medibox Pharma Pvt. Ltd. Akums Foundation Entities where significant influence is exercised by KMP and/or their relatives of holding company Sale of goods or services Exempted 1.30 0.00 1.40
188 Medibox Pharma Pvt. Ltd. Nicholas Healthcare Ltd. Fellow subsidiary Any other transaction Expense incurred on behalf of Company Exempted 0.30 0.00 0.00
189 Medibox Pharma Pvt. Ltd. Nicholas Healthcare Ltd. Fellow subsidiary Sale of goods or services Exempted 1.10 0.00 1.30
190 Medibox Pharma Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow subsidiary Any other transaction Expense incurred on behalf of Company Exempted 0.20 0.00 0.00
191 Medibox Pharma Pvt. Ltd. May and Baker Pharmacuticals Ltd. Fellow subsidiary Purchase of goods or services Exempted 0.00 0.10 0.00
192 Plenteous Pharmaceuticals Ltd. Akums Foundation Entities where significant influence is exercised by KMP and/or their relatives of holding company Sale of goods or services Approved 1.90 0.00 2.20
193 Plenteous Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Any other transaction rent paid Exempted 12.70 0.00 0.00
194 Plenteous Pharmaceuticals Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expenses incurred Approved 0.60 0.00 0.00
195 Plenteous Pharmaceuticals Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Purchase of goods or services Exempted 0.00 3.50 0.00
196 Pure & Cure Healthcare Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Any other transaction Expense incurred on behalf of Company Exempted 0.20 0.00 0.00
197 Pure & Cure Healthcare Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 3.10 0.00 0.00
198 Pure & Cure Healthcare Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Purchase of goods or services Exempted 17.60 6.10 6.20
199 Pure & Cure Healthcare Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 0.60 0.00 0.00
200 Pure & Cure Healthcare Pvt. Ltd. Akums Healthcare Ltd. Fellow Subsidiary Sale of goods or services Exempted 14.60 1.20 6.30
201 Pure & Cure Healthcare Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Expenses paid by other Group Company Approved 28.10 0.00 0.00
202 Pure & Cure Healthcare Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Purchase of goods or services Approved 112.90 19.10 22.60
203 Pure & Cure Healthcare Pvt. Ltd. Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Rent Paid Approved 132.20 0.00 0.00
204 Pure & Cure Healthcare Pvt. Ltd. Akums Health and Education Society Entities where significant influence is exercised by KMP and/or their relatives of holding company Any other transaction Sale of Property, Plant and Equipment Approved 0.00 2.40 0.00
205 Pure & Cure Healthcare Pvt. Ltd. Malik Lifesciences Pvt. Ltd. Fellow Subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 0.80 0.00 0.00
206 Pure & Cure Healthcare Pvt. Ltd. Malik Lifesciences Pvt. Ltd. Fellow Subsidiary Purchase of goods or services Exempted 49.40 11.60 0.50
207 Pure & Cure Healthcare Pvt. Ltd. Malik Lifesciences Pvt. Ltd. Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 0.90 0.00 0.00
208 Pure & Cure Healthcare Pvt. Ltd. Malik Lifesciences Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 777.40 76.90 205.60
209 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Expenses incurred Exempted 0.00 0.00 0.00
210 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Expense incurred on behalf of Company Exempted 0.00 0.00 0.00
211 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 0.10 0.00 0.00
212 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Purchase of goods or services Exempted 6,686.20 1,883.40 1,635.30
213 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 0.40 0.00 0.00
214 Pure & Cure Healthcare Pvt. Ltd. Maxcure Nutravedics Ltd. Fellow Subsidiary Sale of goods or services Exempted 29.00 1.50 5.80
215 Pure & Cure Healthcare Pvt. Ltd. Medibox Pharma Pvt. Ltd. Fellow Subsidiary Any other transaction Guarantee Comission Income Exempted 18.70 0.00 0.00
216 Pure & Cure Healthcare Pvt. Ltd. Medibox Pharma Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 182.50 70.50 58.80
217 Pure & Cure Healthcare Pvt. Ltd. Medibox Pharma Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.30 0.00 0.00
218 Pure & Cure Healthcare Pvt. Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Any other transaction Guarantee Comission Income Exempted 4.00 0.00 0.00
219 Pure & Cure Healthcare Pvt. Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Any other transaction Expense incurred on behalf of Company Exempted 0.20 0.00 0.00
220 Pure & Cure Healthcare Pvt. Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Purchase of goods or services Exempted 1.20 0.00 0.00
221 Pure & Cure Healthcare Pvt. Ltd. Nicholas Healthcare Ltd. Fellow Subsidiary Sale of goods or services Exempted 398.80 364.30 448.80
222 Pure & Cure Healthcare Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Any other transaction Guarantee Comission Income Exempted 27.20 0.00 0.00
223 Pure & Cure Healthcare Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 0.10 0.00 0.00
224 Pure & Cure Healthcare Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Sale of goods or services Exempted 85.20 126.00 95.40
225 Pure & Cure Healthcare Pvt. Ltd. Plenteous Pharmaceuticals Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.10 0.00 0.00
226 Pure & Cure Healthcare Pvt. Ltd. Qualymed Pharma Pvt. Ltd. Fellow Subsidiary Purchase of goods or services Exempted 124.10 7.10 54.60
227 Pure & Cure Healthcare Pvt. Ltd. Qualymed Pharma Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 1.60 0.00 0.30
228 Pure & Cure Healthcare Pvt. Ltd. Unosource Pharma Ltd. Fellow Subsidiary Sale of goods or services Exempted 23.00 109.50 0.00
229 Pure & Cure Healthcare Pvt. Ltd. Unosource Pharma Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.40 0.00 0.00
230 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Any other transaction Consumption of stores and spare parts Exempted 244.40 0.00 0.00
231 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Any other transaction Repairs and maintenance- Plant and machinery Exempted 1.40 0.00 0.00
232 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Any other transaction Expenses incurred Exempted 1.00 0.00 0.00
233 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Any other transaction Purchase of Property, Plant and Equipment Exempted 48.10 0.00 0.00
234 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Purchase of goods or services Exempted 450.40 141.30 54.50
235 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipment Exempted 45.70 0.00 0.00
236 Pure & Cure Healthcare Pvt. Ltd. Upadhrish Reserchem LLP Fellow Subsidiary Sale of goods or services Exempted 12.40 2.60 58.70
237 Pure & Cure Healthcare Pvt. Ltd. Sarvagunaushdhi Pvt. Ltd. Fellow Subsidiary Sale of goods or services Exempted 0.00 1,007.20 952.70
238 Qualymed Pharma Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Repairs and maintenance- Plant and machinery Approved 0.20 0.00 0.00
239 Qualymed Pharma Pvt. Ltd. Upadhrish Reserchem LLP Controlled LLP (100%) Any other transaction Expenses incurred Approved 0.10 0.00 0.00
240 Upadhrish Reserchem LLP Akome Lifecare Pvt. Ltd. Entities where significant influence is exercised by KMP and/or their relatives of holding company Purchase of goods or services Approved 0.00 0.00 0.10
241 Malik Lifesciences Pvt. Ltd. Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 1.20 0.00 0.00
242 Malik Lifesciences Pvt. Ltd. Ms. Archana Jain Relatives of KMP in holding Company Any other transaction Rent paid Approved 0.60 0.00 0.30
243 Maxcure Nutravedics Ltd. Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 0.20 0.00 0.00
244 Maxcure Nutravedics Ltd. Ms. Lata Jain Relatives of KMP in holding Company Any other transaction Rent paid Approved 0.20 0.00 0.10
245 Maxcure Nutravedics Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 0.50 0.00 0.00
246 Pure & Cure Healthcare Pvt. Ltd. Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 2.70 0.00 0.00
247 Pure & Cure Healthcare Pvt. Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 2.60 0.00 0.00
248 Pure & Cure Healthcare Pvt. Ltd. Ms. Lata Jain Relatives of KMP in holding Company Remuneration Approved 26.70 2.90 3.30
249 Maxcure Nutravedics Ltd. Ms. Archana Jain Relatives of KMP in holding Company Remuneration Approved 26.70 3.10 3.30
250 Akumentis Healthcare Limited Mr. Kanishk Jain Director Remuneration Approved 38.50 5.00 4.20
251 Akumentis Healthcare Limited Mr. Sanjeev Jain KMP in holding company Any other transaction Security deposit given Approved 0.00 50.00 50.00
252 Akumentis Healthcare Limited Mr. Sandeep Jain KMP in holding company Any other transaction Security deposit given Approved 0.00 50.00 50.00
253 Unosource Pharma Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 47.70 0.00 0.00
254 Unosource Pharma Ltd. Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 47.70 0.00 0.00
255 Medibox Pharma Pvt. Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 0.00 0.00 0.00
256 Nicholas Healthcare Ltd. Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 0.00 0.00 0.00
257 Sarvagunaushdhi Pvt. Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 0.00 0.00 0.00
258 Plenteous Pharmaceuticals Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 0.60 0.00 0.00
259 Akumentis Healthcare Limited Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 39.30 0.00 0.00
260 Akumentis Healthcare Limited Mr. Sandeep Jain KMP in holding company Any other transaction Rent paid Approved 39.30 0.00 0.00
261 Akumentis Healthcare Limited Ms. Lata Jain Relatives of KMP in holding Company Any other transaction Rent paid Approved 1.00 0.00 0.00
262 Akums Healthcare Ltd. Mr. Sanjeev Jain KMP in holding company Any other transaction Rent paid Approved 0.10 0.00 0.00
Total value of transaction during the reporting period 1,71,492.70