Integrated Filing — IndAS



General information about company

Scrip Code 533452
NSE Symbol DELPHIFX
MSEI Symbol NOTLISTED
ISIN INE726L01019
Name of company Delphi World Money 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-11-2025
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 Foreign Exchange Services and related activities
Start date and time of board meeting 14-11-2025   17:30:00
End date and time of board meeting 14-11-2025   20:10:00
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 06-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.indiaforexonline.com/invester-pdf/DelphiPolicies/POLICY%20ON%20RELATED%20PARTY%20TRANSACTIONS.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
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 1,193.60 2,387.80
Other income 278.40 739.10
Total income 1,472.00 3,126.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 220.50 459.50
(e) Finance costs 37.10 94.30
(f) Depreciation, depletion and amortisation expense 21.40 43.30
(f) Other Expenses
1 Rent 9.20 23.30
2 Provision for Expected Credit Loss (115.80) (232.30)
3 CSR Expenses 8.30 16.60
4 Legal and professional charges 14.80 34.50
5 Agency commission / incentives 664.10 1,277.80
6 Telephone, Internet, and Coruier Expenses 5.70 10.20
7 Travelling and Conveyance 19.80 35.50
8 Insurance 2.00 4.10
9 Repairs and maintenance-others 12.40 18.10
10 Miscellaneous expenses 201.70 361.10
Total other expenses 822.20 1,548.90
Total expenses 1,101.20 2,146.00
3 Total profit before exceptional items and tax 370.80 980.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 370.80 980.90
6 Tax expense
7 Current tax 76.50 204.40
8 Deferred tax 29.50 60.40
9 Total tax expenses 106.00 264.80
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 264.80 716.10
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 264.80 716.10
17 Other comprehensive income net of taxes (0.10) (1.60)
18 Total Comprehensive Income for the period 264.70 714.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,112.80 1,112.80
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.38 6.43
Diluted earnings (loss) per share from continuing operations 2.38 6.43
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.38 6.43
Diluted earnings (loss) per share from continuing and discontinued operations 2.38 6.43
24 Debt equity ratio 0.04 0.04
25 Debt service coverage ratio 1.07 1.07
26 Interest service coverage ratio 11.40 11.40
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) As per Financials Results 1).The above unaudited standalone financial results (the Statements) for the quarter and half year ended September 30, 2025, have been taken on record and reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on November 14, 2025. The statutory auditors, M/s T R Chadha & Co LLP, have carried out a Limited Review of the aforesaid unaudited financial results. 2).The above unaudited standalone financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended (Ind AS), as prescribed under Section 133 of the Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and the other recognised accounting practices and policies to the extent applicable and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended) (Listing Regulations). 3).Segment Reporting: The Company has evaluated its operating segments in accordance with Ind AS 108, and has concluded that it is engaged in a single operating segment viz. Foreign Exchange services on the basis of decisions taken for the allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting; system for evaluation of operational results. Further, the Company does not have reportable geographical segment. 4).The Enforcement Directorate (ED) has levied a monetary penalty of Rs.329.07 million on the Company and Rs.35.20 million on its Principal Officer for alleged non-compliance with certain provisions of the Foreign Exchange Management Act, 1999 (“FEMA”). Aggrieved by the adjudication orders, the Company has filed appeals before the Hon’ble Appellate Tribunal under SAFEMA, contesting the said penalties. Pursuant to the directions of the Hon’ble Appellate Tribunal, the Company has deposited 15% of the penalty amount as a precondition for hearing. The appeals are currently pending, and the matters have been listed for further proceedings. These proceedings relate to the period prior to the acquisition of the Company by EbixCash World Money Limited (the Holding Company) under the Share Purchase Agreement dated December 31, 2018. The Company believes it has substantial grounds to challenge the adjudication orders. Further, under the terms of the Share Purchase Agreement, any potential liability arising from these matters is covered by indemnities provided by the erstwhile Promoters. In view of the pending adjudication and the indemnity protection available, no provision has been made in these financial statements in respect of the said penalties. 5).Investment in Ebix Travels Private Limited (ETPL) During the quarter ended September 30, 2025, the Company completed a series of transactions as part of the Group’s restructuring and consolidation of its travel and hospitality business carried out by Ebix Travel Private Limited (ETPL). As part of this process, the inter-company balances (ICDs) among Delphi World Money Limited (“the Company”), Ebix Money Express Private Limited (“EMEPL”), and Ebix Travels Private Limited (“ETPL”) were realigned to simplify intra-group exposures. Pursuant to a triparty agreement executed between the parties, the ICD receivable of Rs. 336.25 million from EMEPL was settled through adjustment with the loan balances payable by ETPL to EMEPL. Consequently, the total ICD receivable from ETPL aggregated to Rs. 1,711.89 million as at August 13, 2025, including the original ICD payable and interest payable of Rs. 1,375.63 million. The Board of Directors of ETPL, at its meeting held on August 20, 2025, approved the issuance of 17,11,890 Compulsorily Convertible Debentures (CCDs) carrying interest at 9% per annum, having a face value of Rs.1,000 each, to Delphi World Money Limited by conversion of the existing ICDs. This was subsequently approved by the shareholders at the Extraordinary General Meeting held on August 21, 2025, and the allotment of CCDs was completed at the Board meeting held on August 23, 2025. Subsequently, the Board of ETPL, at its meeting held on August 25, 2025, approved the conversion of the aforesaid CCDs into equity shares at a conversion price of Rs.56 per share, based on an independent valuation report. Consequent to this conversion, Delphi World Money Limited was allotted 3,05,69,464 equity shares, representing 34.08% of ETPL’s total equity share capital, while Ebix Technologies Limited holds the remaining 65.92% (5,91,36,322 equity shares). 6).Acquisition of Control over Ebix Travels Private Limited (ETPL) Following the allotment of equity shares (refer Note 5), the Company, together with Ebix Technologies Limited and ETPL, entered into a Shareholders’ Agreement (“SHA”) dated August 28, 2025, which became effective from September 01, 2025. Under the terms of the SHA, Ebix Technologies Limited irrevocably vested day-to-day management and operating control of ETPL with the Company, including rights relating to key managerial appointments, approval of budgets and business plans, and the ability to direct operating and financial policies. Based on the rights obtained under the SHA, the Company has the power to direct the relevant activities of ETPL and therefore exercises control. Consequently, ETPL is regarded as a subsidiary of the Company with effect from September 01, 2025, in accordance with the definition of control under Ind AS 110 – Consolidated Financial Statements. The acquisition of control has been accounted for as a business combination in accordance with Ind AS 103– Business Combinations, applying the acquisition method of accounting currently being preliminary in nature. The identifiable assets and liabilities of ETPL as at the acquisition date have been recognised at their provisional fair values, pending completion of the purchase price allocation. 7).Right Issue During the quarter, the Board of Directors of the Company approved a Rights Issue of 52,23,295 fully paid-up equity shares of face value Rs.10 each, at an issue price of Rs.191 per equity share (including a premium of Rs.181 per share), aggregating to Rs.9,976.49 lakhs. The Rights Issue was offered to the eligible equity shareholders in the ratio of 23 Rights Equity Shares for every 49 fully paid-up equity shares held as on the record date of October 14, 2025, in accordance with the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended. Pursuant to the closure of the Issue on November 07, 2025, the Company has allotted 52,23,295 fully paid-up equity shares to eligible applicants, for cash at Rs.191 per share. The Rights Equity Shares are fully paid-up on application and rank pari passu in all respects with the existing equity shares of the Company. 8).Subsequent Event – Preferential Allotment by ETPL Subsequent to the quarter ended September 30, 2025, the Board of Directors of Ebix Travels Private Limited (“ETPL”), at its meeting held on October 28, 2025, approved the issuance of 1,44,64,285 equity shares by way of preferential allotment on a private placement basis to Delphi World Money Limited (“the Company”). The preferential allotment was approved by the shareholders of ETPL at the Extraordinary General Meeting held on November 5, 2025 and accordingly allotment was made on November 14, 2025. Pursuant to this allotment, the Company’s equity shareholding in ETPL increased from 34.08% to 43.23%. As the transaction occurred after the reporting period, it has been disclosed as a non-adjusting subsequent event in accordance with Ind AS 10 – Events After the Reporting Period. 9).Subsequent Event- Share Split and Bonus Issue Subsequent to the quarter ended September 30, 2025, the Board of Directors, at its meeting held on November 14, 2025, approved the following corporate actions, subject to approval of shareholders and applicable regulatory authorities: a. Sub-division of Equity Shares: The face value of each equity share will be sub-divided from Rs.10 each to Rs.2 each (i.e., 1 equity share of Rs.10 into 5 equity shares of Rs.2 each). b. Bonus Issue: The Board approved a bonus issue in the ratio of 2:1, i.e., 2 fully paid-up equity shares of Rs.2 each for every 1 fully paid-up equity share of Rs.2 each, through capitalisation of free reserves / securities premium. The record date for the above corporate actions will be announced in due course. These approvals represent non-adjusting subsequent events in accordance with Ind AS 10 – Events After the Reporting Period. 10).Pursuant to the provisions of the Listing Regulations, the Company will publish unaudited financial results in the newspapers. The unaudited financial results of the Company will be made available on the Company's website www.indiaforexonline.com and also on the website of BSE Limited (www.bseindia.com) and National Stock Exchange (www.nseindia.com). 11).The previous period's figures have been regrouped/reclassified wherever to correspond with the current period classification/disclosures.



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 321.70
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 17,119.20
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 2,301.10
Total non-current financial assets 19,420.30
Deferred tax assets (net) 719.90
Other non-current assets 87.40
Total non-current assets 20,549.30
2 Current assets
Inventories 490.20
Current financial asset
Current investments 0.00
Trade receivables, current 2,433.50
Cash and cash equivalents 1,560.40
Bank balance other than cash and cash equivalents 1,417.20
Loans, current 1,848.80
Other current financial assets 316.00
Total current financial assets 7,575.90
Current tax assets (net) 0.00
Other current assets 505.80
Total current assets 8,571.90
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 29,121.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,112.80
Other equity 21,957.80
Total equity attributable to owners of parent 23,070.60
Non controlling interest
Total equity 23,070.60
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 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 2,408.90
Total non-current financial liabilities 2,408.90
Provisions, non-current 128.20
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 79.10
Total non-current liabilities 2,616.20
Current liabilities
Current financial liabilities
Borrowings, current 950.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,443.60
Total Trade payable 1,443.60
Other current financial liabilities 312.70
Total current financial liabilities 2,706.30
Other current liabilities 407.70
Provisions, current 48.20
Current tax liabilities (Net) 272.20
Deferred government grants, Current 0.00
Total current liabilities 3,434.40
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 6,050.60
Total equity and liabilites 29,121.20
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) As per Financials Results



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 (i) Items that will not be reclassified to profit or loss -10000 -210000
Total Amount of items that will not be reclassified to profit and loss (0.10) (2.10)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 (0.50)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (0.10) (1.60)



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 980.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (171.10)
Adjustments for decrease (increase) in trade receivables, current 971.70
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 1.90
Adjustments for other financial assets, current (524.50)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (693.90)
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 43.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (47.80)
Adjustments for provisions, current (1.20)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (461.80)
Adjustments for other financial liabilities, non-current (38.50)
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (921.90)
Net cash flows from (used in) operations 59.00
Dividends received 0.00
Interest paid (94.10)
Interest received (733.30)
Income taxes paid (refund) 38.30
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (618.50)
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 0.00
Purchase of property, plant and equipment 2.60
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 139.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 137.10
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 1,673.00
Payments of lease liabilities 21.40
Dividends paid 0.00
Interest paid 100.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,794.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,276.20)
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 (2,276.20)
Cash and cash equivalents cash flow statement at beginning of period 3,836.60
Cash and cash equivalents cash flow statement at end of period 1,560.40





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 DELPHI WORLD MONEY LIMITED Ebix Travels Private Limited Fellow Subsidiary Inter-corporate deposit Approved 5,827.90 13,146.00 0.00 Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
2 DELPHI WORLD MONEY LIMITED Ebix Travels Private Limited Fellow Subsidiary Inter-corporate deposit Approved (19,898.90) 0.00 (925.00) Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
3 DELPHI WORLD MONEY LIMITED Ebix Travels Private Limited Fellow Subsidiary Interest received Approved 438.30 2,209.50 31.00
4 DELPHI WORLD MONEY LIMITED Ebix Travels Private Limited Fellow Subsidiary Interest paid Approved 10.20 0.00 (10.20)
5 DELPHI WORLD MONEY LIMITED Ebix Money Express Private Limited Fellow Subsidiary Inter-corporate deposit Approved 24,332.00 175.00 0.00 Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
6 DELPHI WORLD MONEY LIMITED Ebix Money Express Private Limited Fellow Subsidiary Inter-corporate deposit Approved (24,532.00) 0.00 (25.00) Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
7 DELPHI WORLD MONEY LIMITED Ebix Money Express Private Limited Fellow Subsidiary Interest received Approved 118.20 95.60 201.80
8 DELPHI WORLD MONEY LIMITED Ebix Money Express Private Limited Fellow Subsidiary Interest paid Approved (0.20) (2.10) (2.30)
9 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Inter-corporate deposit Approved 9,050.00 0.00 1,845.00 Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
10 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Inter-corporate deposit Approved (6,900.00) (305.00) 0.00 Inter-corporate deposit 9.50 NA Unsecured For Business Support Purpose
11 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Interest received Approved 61.10 0.90 61.90
12 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Interest paid Approved (0.70) (69.50) (70.20)
13 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Sale of goods or services Approved 1,419.90 0.00 0.00
14 DELPHI WORLD MONEY LIMITED EbixCash World Money Limited Holding Company Purchase of goods or services Approved 4,261.50 0.00 0.00
15 DELPHI WORLD MONEY LIMITED Mr. Shri Pal Goel Director of the Company Any other transaction Sitting Fees Paid Approved 3.00 0.00 0.00
16 DELPHI WORLD MONEY LIMITED Ms. Vani Mahajan Director of the Company Any other transaction Sitting Fees Paid Approved 1.40 0.00 0.00
17 DELPHI WORLD MONEY LIMITED Mr. Ajai Kumar Director of the Company Any other transaction Sitting Fees Paid Approved 4.00 0.00 0.00
18 DELPHI WORLD MONEY LIMITED Ebix Travels Private Limited Fellow Subsidiary Investment Approved 17,118.90 0.00 0.00
Total value of transaction during the reporting period 11,314.60