Integrated Filing — IndAS



General information about company

Scrip Code 523708
NSE Symbol EIMCOELECO
MSEI Symbol NOTLISTED
ISIN INE158B01016
Name of company EIMCO ELECON (INDIA) 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 14-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Machinery & Spares
Start date and time of board meeting 14-04-2026   12:30:00
End date and time of board meeting 14-04-2026   14:15:00
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 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 14-04-2026
Indicate Company website link for updated RPT policy of the Company https://eimcoelecon.in/wp-content/uploads/2022/08/7_g_EIMCO-ELECON_RPT-Policy_31012022.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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,688.28 23,074.65
Other income (131.29) 1,700.47
Total income 6,556.99 24,775.12
2 Expenses
(a) Cost of materials consumed 2,297.24 8,817.75
(b) Purchases of stock-in-trade 409.85 1,360.36
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 596.33 (286.50)
(d) Employee benefit expense 398.08 2,200.87
(e) Finance costs 23.11 84.97
(f) Depreciation, depletion and amortisation expense 245.38 876.96
(f) Other Expenses
1 Manufacturing Expense 164.03 804.55
2 Compensation to Distributors 757.05 2,648.56
3 Other Expenses 771.89 3,231.96
Total other expenses 1,692.97 6,685.07
Total expenses 5,662.96 19,739.48
3 Total profit before exceptional items and tax 894.03 5,035.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 894.03 5,035.64
6 Tax expense
7 Current tax 311.30 1,141.96
8 Deferred tax (53.69) 22.35
9 Total tax expenses 257.61 1,164.31
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 636.42 3,871.33
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 636.42 3,871.33
17 Other comprehensive income net of taxes (26.36) (26.36)
18 Total Comprehensive Income for the period 610.06 3,844.97
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 576.84 576.84
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 46,173.87
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.03 67.11
Diluted earnings (loss) per share from continuing operations 11.03 67.11
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 11.03 67.11
Diluted earnings (loss) per share from continuing and discontinued operations 11.03 67.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer quick result note



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 6,410.76
Capital work-in-progress 156.65
Investment property 236.73
Goodwill 0.00
Other intangible assets 853.46
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 19,067.76
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Asset 167.28
2 Other Non-Current assets 4,824.68
Total of other non-current financial assets 4,991.96
Total non-current financial assets 24,059.72
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 31,717.32
2 Current assets
Inventories 10,851.98
Current financial asset
Current investments 1,385.89
Trade receivables, current 7,248.77
Cash and cash equivalents 66.17
Bank balance other than cash and cash equivalents 13.18
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,132.53
Total current financial assets 9,846.54
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 20,698.52
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 52,415.84
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 576.84
Other equity 46,173.87
Total equity attributable to owners of parent 46,750.71
Non controlling interest
Total equity 46,750.71
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
1 Lease liability 112.63
Total of other non-current financial liabilities 112.63
Total non-current financial liabilities 112.63
Provisions, non-current 2.01
Deferred tax liabilities (net) 770.36
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 885.00
Current liabilities
Current financial liabilities
Borrowings, current 278.93
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 770.37
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 992.58
Total Trade payable 1,762.95
Other current financial liabilities
1 Lease Liability 43.04
2 Other finanacial liability 534.67
Total of other current financial liabilities 577.71
Total current financial liabilities 2,619.59
Other current liabilities 1,421.33
1 Other current liabilities 1,421.33
Total of other current liabilities 1,421.33
Provisions, current 590.36
Current tax liabilities (Net) 148.85
Deferred government grants, Current 0.00
Total current liabilities 4,780.13
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 5,665.13
Total equity and liabilites 52,415.84
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 26.36 26.36
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 (26.36) (26.36)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,035.64
Adjustments for reconcile profit (loss)
Adjustments for finance costs 84.97
Adjustments for decrease (increase) in inventories 389.19
Adjustments for decrease (increase) in trade receivables, current (400.82)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (361.59)
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 (119.67)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 126.50
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 (773.66)
Adjustments for depreciation and amortisation expense 876.96
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (25.45)
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 9.09
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 19.86
Adjustments for interest income 494.12
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1,094.58)
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 10.88
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,792.16)
Net cash flows from (used in) operations 3,243.48
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,032.59
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 2,210.89
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 3,241.54
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 121.03
Purchase of property, plant and equipment 6,054.91
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 19.86
Interest received 494.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.21)
Net cash flows from (used in) investing activities (2,178.57)
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 270.39
Repayments of borrowings 0.00
Payments of lease liabilities 25.63
Dividends paid 288.21
Interest paid 84.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (128.42)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (96.10)
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 (96.10)
Cash and cash equivalents cash flow statement at beginning of period 162.27
Cash and cash equivalents cash flow statement at end of period 66.17





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 K C Mehta & Co LLP Yes 31-03-2027


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 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Purchase of goods or services 1,200.00 Yes 226.82 76.12 19.20
2 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Purchase of goods or services 800.00 Yes 10.73 59.93 68.51
3 Eimco Elecon (India) Limited Eimco Elecon Electricals� Ltd. Significant influence over entity Purchase of goods or services 300.00 Yes 61.26 6.97 11.16
4 Eimco Elecon (India) Limited Elecon Hydraulics Pvt. Ltd. Significant influence over entity Purchase of goods or services 200.00 Yes 185.74 0.00 2.11
5 Eimco Elecon (India) Limited EMTICI Engineering Ltd. Promoter Group Purchase of goods or services 30.00 Yes 6.11 0.88 0.58
6 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Purchase of goods or services 35.00 Yes 16.15 5.94 5.84
7 Eimco Elecon (India) Limited Akaaish Printing Press Pvt Ltd Significant influence over entity Purchase of goods or services 50.00 Yes 9.28 0.00 0.00
8 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Sale of goods or services 200.00 Yes 24.68 37.39 17.34
9 Eimco Elecon (India) Limited Vijay M. Mistry Construction Pvt. Ltd. Significant influence over entity Sale of goods or services 1,500.00 Yes 76.35 39.09 64.05
10 Eimco Elecon (India) Limited Elecon Hydraulics Pvt. Ltd. Significant influence over entity Sale of goods or services 25.00 Yes 5.22 0.00 0.00
11 Eimco Elecon (India) Limited B.I.Patel Charitable Trust Significant influence over entity Any other transaction CSR 100.00 Yes 29.31 0.00 0.00
12 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Rendering Leasing of Property of Any Kind 20.00 Yes 5.40 0.00 0.00
13 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Availing Leasing of Property of Any Kind 50.00 Yes 17.70 3.18 0.00
14 Eimco Elecon (India) Limited EMTICI Engineering Ltd Promoter Group Any other transaction Availing Leasing of Property of Any Kind 100.00 Yes 24.30 0.00 0.00
15 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Availing of Services 60.00 Yes 1.82 3.19 0.00
16 Eimco Elecon (India) Limited EMTICI Engineering Ltd. Promoter Group Any other transaction Availing of Services 100.00 Yes 51.61 0.00 0.00
17 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Any other transaction Availing of Services 100.00 Yes 5.68 1.25 0.00
18 Eimco Elecon (India) Limited Elecon Information Technology Ltd Promoter Group Any other transaction Availing of Services 25.00 Yes 4.18 0.00 0.00
19 Eimco Elecon (India) Limited Tech Elecon Pvt. Ltd. Significant influence over entity Any other transaction Availing of Services 600.00 Yes 135.32 16.57 58.29
20 Eimco Elecon (India) Limited Akaaish Mechatronics Ltd. Promoter Group Any other transaction Availing of Services 300.00 Yes 100.27 0.42 18.04
21 Eimco Elecon (India) Limited Naman Integrated Management Services Pvt. Ltd. Significant influence over entity Any other transaction Availing of Services 40.00 Yes 33.82 0.00 12.08
22 Eimco Elecon (India) Limited Akaaish Printing Press Pvt Ltd Significant influence over entity Any other transaction Availing of Services 30.00 Yes 7.06 0.00 1.73
23 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Any other transaction Sales and Service Commission 3,450.00 Yes 1,207.05 222.53 0.00
24 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Rendering of Services 40.00 Yes 27.80 0.97 0.97
25 Eimco Elecon (India) Limited Elecon Hydraulics Pvt. Ltd. Significant influence over entity Any other transaction Rendering of Services 20.00 Yes 0.94 0.00 0.00
26 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Sale of fixed assets 50.00 Yes 38.23 0.00 0.00
27 Eimco Elecon (India) Limited Mr Pradip M. Patel Key management personnel of entity or parent Remuneration 20.00 Yes 13.70 0.00 12.50
28 Eimco Elecon (India) Limited Mr Prayasvin B. Patel Key management personnel of entity or parent Remuneration 70.00 Yes 30.00 0.00 0.00
29 Eimco Elecon (India) Limited Mr Prashant C. Amin Key management personnel of entity or parent Remuneration 20.00 Yes 5.60 0.00 5.00
30 Eimco Elecon (India) Limited Mr Jai S. Diwanji Key management personnel of entity or parent Remuneration NA 6.32 0.00 5.00
31 Eimco Elecon (India) Limited Mr Venkatraman Srinivasan Key management personnel of entity or parent Remuneration NA 7.32 0.00 6.00
32 Eimco Elecon (India) Limited Smt. Manjuladevi Shroff Key management personnel of entity or parent Remuneration NA 2.50 0.00 2.50
33 Eimco Elecon (India) Limited Mr Sunil C Vakil Key management personnel of entity or parent Remuneration NA 6.32 0.00 5.00
34 Eimco Elecon (India) Limited Mr Vishal Begwani Key management personnel of entity or parent Remuneration NA 29.77 0.00 0.00
35 Eimco Elecon (India) Limited Mr Rikenkumar Dalwadi Key management personnel of entity or parent Remuneration NA 8.51 0.00 0.00
36 Eimco Elecon (India) Limited Dr. Sonal Ambani Key management personnel of entity or parent Remuneration NA 5.72 0.00 5.00
37 Eimco Elecon (India) Limited Mr Kamlesh Shah Key management personnel of entity or parent Remuneration NA 84.91 0.00 0.00
38 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Any other transaction Rendering of Services 5.00 Yes 0.75 0.32 0.00
39 Eimco Elecon (India) Limited Elecon Peripherals Limited Significant influence over entity Purchase of goods or services 50.00 Yes 0.11 0.00 0.00
Total value of transaction during the reporting period 2,514.36