Integrated Filing — IndAS



General information about company

Scrip Code 534816
NSE Symbol INDUSTOWER
MSEI Symbol NOTLISTED
ISIN INE121J01017
Name of company INDUS TOWERS 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 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-04-2026
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 Passive Infrastructure
Start date and time of board meeting 30-04-2026   15:05:00
End date and time of board meeting 30-04-2026   19:25:00
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 23-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.industowers.com/wp-content/uploads/policy_of_related_party_transactions.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 8,10,100.00 32,49,310.00
Other income 15,550.00 47,720.00
Total income 8,25,650.00 32,97,030.00
2 Expenses
(a) Cost of materials consumed 460.00 930.00
(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 23,010.00 87,750.00
(e) Finance costs 46,890.00 1,89,300.00
(f) Depreciation, depletion and amortisation expense 1,83,730.00 7,13,880.00
(f) Other Expenses
1 Power and fuel 2,88,830.00 11,99,560.00
2 Repairs and maintenance 37,020.00 1,46,710.00
3 Other Expenses 14,960.00 18,450.00
4 Finance income (9,320.00) (34,160.00)
5 Charity and donation 4,060.00 16,240.00
Total other expenses 3,35,550.00 13,46,800.00
Total expenses 5,89,640.00 23,38,660.00
3 Total profit before exceptional items and tax 2,36,010.00 9,58,370.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,36,010.00 9,58,370.00
6 Tax expense
7 Current tax 45,610.00 2,08,870.00
8 Deferred tax 11,460.00 36,020.00
9 Total tax expenses 57,070.00 2,44,890.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,78,940.00 7,13,480.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,78,940.00 7,13,480.00
17 Other comprehensive income net of taxes 200.00 (70.00)
18 Total Comprehensive Income for the period 1,79,140.00 7,13,410.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,63,810.00 2,63,810.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 37,04,070.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.78 27.04
Diluted earnings (loss) per share from continuing operations 6.78 27.04
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 6.78 27.04
Diluted earnings (loss) per share from continuing and discontinued operations 6.78 27.04
24 Debt equity ratio 0.0200 0.0200
25 Debt service coverage ratio 3.7400 3.3300
26 Interest service coverage ratio 11.0700 10.8400
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 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 49,46,340.00
Capital work-in-progress 62,300.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 4,810.00
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 3,120.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Unsecured, considered good 1,52,390.00
2 Fixed deposits for more than one year 2,640.00
Total of other non-current financial assets 1,55,030.00
Total non-current financial assets 1,58,150.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Capital Advances (Unsecured, considered good) 1,900.00
2 Prepaid expenses 360.00
3 Revenue equalisation reserve 2,76,460.00
4 Income tax assets (net) 77,280.00
5 Others 53,220.00
Total of other non-current assets 4,09,220.00
Total non-current assets 55,80,820.00
2 Current assets
Inventories 2,680.00
Current financial asset
Current investments 4,30,520.00
Trade receivables, current 4,93,930.00
Cash and cash equivalents 2,220.00
Bank balance other than cash and cash equivalents 1,50,500.00
Loans, current 1,900.00
Other current financial assets
Total of other current financial assets 4,07,980.00
Total current financial assets 14,87,050.00
Current tax assets (net) 0.00
Other current assets
1 Loans and advances to related parties - unsecured, considered good 3,690.00
2 Advances to supplier 28,190.00
3 Other taxes recoverable 13,430.00
4 Prepaid expenses 2,340.00
5 Revenue equalisation reserve 16,250.00
6 Others 920.00
Total of other current assets 64,820.00
Total current assets 15,54,550.00
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 71,35,370.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,63,810.00
Other equity 37,04,070.00
Total equity attributable to owners of parent 39,67,880.00
Non controlling interest
Total equity 39,67,880.00
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 liabilities 17,52,940.00
2 Security deposits 40,470.00
Total of other non-current financial liabilities 17,93,410.00
Total non-current financial liabilities 17,93,410.00
Provisions, non-current 2,72,270.00
Deferred tax liabilities (net) 76,720.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Deferred operating lease revenue 10,400.00
2 Unearned revenue 1,13,950.00
Total of other non-current liabilities 1,24,350.00
Total non-current liabilities 22,66,750.00
Current liabilities
Current financial liabilities
Borrowings, current 92,090.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6,750.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,61,070.00
Total Trade payable 2,67,820.00
Other current financial liabilities
1 Payable to employees 13,180.00
2 Unpaid interim dividend 0.00
3 Creditors for capital expenditure 1,65,240.00
4 Interest accrued and not due 30.00
5 Other payables 4,830.00
Total of other current financial liabilities 1,83,280.00
Total current financial liabilities 5,43,190.00
Other current liabilities 3,33,070.00
1 Lease liabilities 2,67,660.00
2 Statutory liabilities 34,940.00
3 Unearned revenue 27,030.00
4 Deferred operating lease revenue 2,940.00
5 Others 500.00
Total of other current liabilities 3,33,070.00
Provisions, current 9,790.00
Current tax liabilities (Net) 14,690.00
Deferred government grants, Current 0.00
Total current liabilities 9,00,740.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 31,67,490.00
Total equity and liabilites 71,35,370.00
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 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
1 Remeasurements loss of defined benefit plans 270.00 (90.00)
Total Amount of items that will not be reclassified to profit and loss 270.00 (90.00)
2 Income tax relating to items that will not be reclassified to profit or loss 70.00 (20.00)
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 200.00 (70.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 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 9,58,370.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,89,300.00
Adjustments for decrease (increase) in inventories (1,920.00)
Adjustments for decrease (increase) in trade receivables, current 9,770.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 29,780.00
Adjustments for decrease (increase) in other non-current assets 14,440.00
Adjustments for other financial assets, non-current (26,270.00)
Adjustments for other financial assets, current (19,700.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 28,280.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,430.00
Adjustments for increase (decrease) in other non-current liabilities 12,790.00
Adjustments for depreciation and amortisation expense 7,13,880.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,360.00
Adjustments for provisions, non-current 1,040.00
Adjustments for other financial liabilities, current (6,650.00)
Adjustments for other financial liabilities, non-current (2,440.00)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 34,160.00
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 (34,310.00)
Other adjustments to reconcile profit (loss) (74,400.00)
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) 8,07,220.00
Net cash flows from (used in) operations 17,65,590.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,99,100.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 15,66,490.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 3,020.00
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 72,790.00
Purchase of property, plant and equipment 8,61,880.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 2,630.00
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 19,730.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,48,710.00)
Net cash flows from (used in) investing activities (10,23,720.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 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 70.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,34,180.00
Payments of lease liabilities 2,51,310.00
Dividends paid 0.00
Interest paid 1,70,030.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,55,450.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (12,680.00)
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 (12,680.00)
Cash and cash equivalents cash flow statement at beginning of period 14,900.00
Cash and cash equivalents cash flow statement at end of period 2,220.00





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 Deloitte Haskins & Sells LLP Yes 31-07-2027


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 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Sale of goods or services 21,75,800.00 Approved by Audit Committee 10,09,300.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(1)
2 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Sale of goods or services 1,97,300.00 Approved by Audit Committee 71,560.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(2)
3 Indus Towers Limited Oneweb India Communications Private Limited Group Company Sale of goods or services 1,180.00 Approved by Audit Committee 320.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(3)
4 Indus Towers Limited Indus Towers Employees' Welfare Trust Controlled trust Loan Not Applicable 200.00 0.00 0.00 Loan 0 Not Applicable Unsecured Not Applicable Textual Information(4)
5 Indus Towers Limited Indus Towers FZE Wholly Owned Subsidiary Company Loan 2,500.00 Approved by Audit Committee 1,900.00 0.00 0.00 Loan 7.00 On demand Unsecured Not Applicable Textual Information(5)
6 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Purchase of goods or services 4,660.00 Approved by Audit Committee 380.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(6)
7 Indus Towers Limited Bharti Airtel Services Limited Fellow subsidiary Purchase of goods or services 3,680.00 Approved by Audit Committee 100.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(7)
8 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Purchase of goods or services 100.00 Approved by Audit Committee 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(8)
9 Indus Towers Limited Nxtra Data Limited Fellow subsidiary Purchase of goods or services 400.00 Approved by Audit Committee 60.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(9)
10 Indus Towers Limited Dixon Electro Applicances Private Limited Fellow subsidiary Purchase of goods or services 0.00 Approved by Audit Committee 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(10)
11 Indus Towers Limited Xtelify Limited Fellow subsidiary Purchase of goods or services 190.00 Approved by Audit Committee 190.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(11)
12 Indus Towers Limited Indus Towers FZE Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 70.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(12)
13 Indus Towers Limited Smartx Services Limited Wholly Owned Subsidiary Company Purchase of goods or services 2,400.00 Approved by Audit Committee 1,370.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(13)
14 Indus Towers Limited Smartx Services Limited Wholly Owned Subsidiary Company Sale of goods or services Not Applicable 30.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(14)
15 Indus Towers Limited Indus Towers FZE Wholly Owned Subsidiary Company Interest received Not Applicable 20.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(15)
16 Indus Towers Limited Bharti Life Insurance Company Limited Group Company Advance 100.00 Approved by Audit Committee 100.00 0.00 0.00 Advance 0 Not Applicable Unsecured Advance paid for group term life insurance for on roll and off roll employee for FY27 Textual Information(16)
17 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Trade receivables Not applicable as these relates to outstanding balances 0.00 3,22,420.00 3,71,110.00 Textual Information(17)
18 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Other financial assets (Unbilled revenue and other recoverables) Not applicable as these relates to outstanding balances 0.00 2,27,180.00 2,20,570.00 Textual Information(18)
19 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 1,370.00 1,540.00 Textual Information(19)
20 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Other financial liabilities (Security deposit received and other payable) Not applicable as these relates to outstanding balances 0.00 30,670.00 17,080.00 Textual Information(20)
21 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Other liabilities (unearned revenue) Not applicable as these relates to outstanding balances 0.00 1,10,120.00 1,16,940.00 Textual Information(21)
22 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Other Current assets (Short term advances) Not applicable as these relates to outstanding balances 0.00 10.00 40.00 Textual Information(22)
23 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Trade Receivables Not applicable as these relates to outstanding balances 0.00 25,230.00 27,210.00 Textual Information(23)
24 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Other financial assets (Unbilled revenue) Not applicable as these relates to outstanding balances 0.00 16,360.00 16,250.00 Textual Information(24)
25 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 110.00 90.00 Textual Information(25)
26 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Other financial liabilities (Security deposit received and other payable) Not applicable as these relates to outstanding balances 0.00 1,460.00 1,080.00 Textual Information(26)
27 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Other liabilities (unearned revenue) Not applicable as these relates to outstanding balances 0.00 6,590.00 7,290.00 Textual Information(27)
28 Indus Towers Limited Smartx Services Limited Wholly Owned Subsidiary Company Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 1,310.00 1,100.00 Textual Information(28)
29 Indus Towers Limited Smartx Services Limited Wholly Owned Subsidiary Company Any other transaction Other financial assets (receivable) Not applicable as these relates to outstanding balances 0.00 0.00 30.00 Textual Information(29)
30 Indus Towers Limited Nxtra Data Limited Fellow subsidiary Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 60.00 0.00 Textual Information(30)
31 Indus Towers Limited Nxtra Data Limited Fellow subsidiary Any other transaction Other Current assets (Short term advances) Not applicable as these relates to outstanding balances 0.00 0.00 70.00 Textual Information(31)
32 Indus Towers Limited Bharti Airtel Services Limited Fellow subsidiary Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 0.00 20.00 Textual Information(32)
33 Indus Towers Limited Bharti Airtel Services Limited Fellow subsidiary Any other transaction Other Current assets (Short term advances) Not applicable as these relates to outstanding balances 0.00 0.00 0.00 Textual Information(33)
34 Indus Towers Limited Oneweb India Communications Private Limited Group Company Any other transaction Trade Receivables Not applicable as these relates to outstanding balances 0.00 110.00 160.00 Textual Information(34)
35 Indus Towers Limited Oneweb India Communications Private Limited Group Company Any other transaction Other financial assets (Unbilled revenue) Not applicable as these relates to outstanding balances 0.00 10.00 0.00 Textual Information(35)
36 Indus Towers Limited Oneweb India Communications Private Limited Group Company Any other transaction Other financial liabilities (Security deposit received) Not applicable as these relates to outstanding balances 0.00 20.00 20.00 Textual Information(36)
37 Indus Towers Limited Oneweb India Communications Private Limited Group Company Any other transaction Other liabilities (unearned revenue) Not applicable as these relates to outstanding balances 0.00 490.00 460.00 Textual Information(37)
38 Indus Towers Limited Indus Towers Employees' Welfare Trust Controlled trust Any other transaction Other Current assets (Loan given to Trust) Not applicable as these relates to outstanding balances 0.00 3,890.00 3,690.00 Textual Information(38)
39 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Reimbursement of expenses 16,640.00 Approved by Audit Committee (13,590.00) 0.00 0.00 Textual Information(39)
40 Indus Towers Limited Bharti Airtel Limited Holding Company and Promoter Any other transaction Other misc. costs Not Applicable 910.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(40)
41 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Reimbursement of expenses 480.00 Approved by Audit Committee (380.00) 0.00 0.00 Textual Information(41)
42 Indus Towers Limited Bharti Hexacom Limited Fellow subsidiary Any other transaction Other misc. costs Not Applicable 20.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(42)
43 Indus Towers Limited Xtelify Limited Fellow subsidiary Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 0.00 0.00 Textual Information(43)
44 Indus Towers Limited Indus Towers FZE Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivable, interest on loan and loan) Not applicable as these relates to outstanding balances 0.00 0.00 1,990.00 Textual Information(44)
45 Indus Towers Limited Bharti Life Insurance Company Limited Group Company Any other transaction Other Current assets (Short term advances) Not applicable as these relates to outstanding balances 0.00 0.00 100.00 Textual Information(45)
46 Smartx Services Limited Bharti Airtel Limited Entity having control over the entity Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 30.00 30.00 Textual Information(46)
47 Indus Towers FZE Indus Towers Investment FZE Wholly Owned Subsidiary Company Loan Not Applicable 650.00 0.00 0.00 Loan 7.500 On demand Unsecured Financial assistance by way of loan for the strategic international expansion Textual Information(47)
48 Indus Towers FZE Indus Towers Ventures FZE Wholly Owned Subsidiary Company Loan Not Applicable 550.00 0.00 0.00 Loan 7.500 On demand Unsecured Financial assistance by way of loan for the strategic international expansion Textual Information(48)
49 Indus Towers FZE Indus Towers Management FZE Wholly Owned Subsidiary Company Loan Not Applicable 80.00 0.00 0.00 Loan 7.500 On demand Unsecured Financial assistance by way of loan for the strategic international expansion Textual Information(49)
50 Indus Towers Infra Zambia Limited Airtel Networks Zambia PLC Fellow Subsidiary Any other transaction Reimbursement of expenses Not Applicable 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(50)
51 Indus Infra Uganda Limited Airtel Uganda Limited Fellow Subsidiary Any other transaction Reimbursement of expenses Not Applicable 30.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(51)
52 Indus Towers FZE Indus Towers Investment FZE Wholly Owned Subsidiary Company Interest received Not Applicable 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(52)
53 Indus Towers FZE Indus Towers Ventures FZE Wholly Owned Subsidiary Company Interest received Not Applicable 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(53)
54 Indus Towers FZE Indus Towers Management FZE Wholly Owned Subsidiary Company Interest received Not Applicable 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(54)
55 Smartx Services Limited Bharti Hexacom Limited Group company Any other transaction Trade payables Not applicable as these relates to outstanding balances 0.00 0.00 0.00 Textual Information(55)
56 Smartx Services Limited Bharti Airtel Limited Entity having control over the entity Purchase of goods or services Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(56)
57 Indus Towers FZE Indus Towers Investment FZE Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(57)
58 Indus Towers FZE Indus Towers Ventures FZE Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(58)
59 Indus Towers FZE Indus Towers Management FZE Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(59)
60 Indus Towers FZE Indus Towers Infra Zambia Limited Step Down Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(60)
61 Indus Towers FZE Indus Towers Nigeria Limited Step Down Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(61)
62 Indus Towers FZE Indus Infra Uganda Limited Step Down Wholly Owned Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 10.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(62)
63 Indus Towers Ventures FZE Indus Infra Uganda Limited Subsidiary Company Any other transaction Expenses incurred on behalf of the Subsidiary Not Applicable 0.00 0.00 0.00 Any other Not applicable 0 0 Textual Information(63)
64 Indus Towers FZE Indus Towers Investment FZE Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivables, interest accrued on loan and loan outstanding) Not applicable as these relates to outstanding balances 0.00 0.00 650.00 Textual Information(64)
65 Indus Towers FZE Indus Towers Ventures FZE Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivables, interest accrued on loan and loan outstanding) Not applicable as these relates to outstanding balances 0.00 0.00 550.00 Textual Information(65)
66 Indus Towers FZE Indus Towers Management FZE Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivables, interest accrued on loan and loan outstanding) Not applicable as these relates to outstanding balances 0.00 0.00 90.00 Textual Information(66)
67 Indus Towers FZE Indus Towers Infra Zambia Limited Step Down Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivable) Not applicable as these relates to outstanding balances 0.00 0.00 10.00 Textual Information(67)
68 Indus Towers FZE Indus Towers Nigeria Limited Step Down Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivable) Not applicable as these relates to outstanding balances 0.00 0.00 10.00 Textual Information(68)
69 Indus Towers FZE Indus Infra Uganda Limited Step Down Wholly Owned Subsidiary Company Any other transaction Other financial asset (receivable) Not applicable as these relates to outstanding balances 0.00 0.00 10.00 Textual Information(69)
70 Indus Towers Infra Zambia Limited Airtel Networks Zambia PLC Fellow Subsidiary Any other transaction Other financial liabilities (payable) Not applicable as these relates to outstanding balances 0.00 0.00 0.00 Textual Information(70)
71 Indus Infra Uganda Limited Airtel Uganda Limited Fellow Subsidiary Any other transaction Other financial liabilities (payable) Not applicable as these relates to outstanding balances 0.00 0.00 30.00 Textual Information(71)
Total value of transaction during the reporting period 10,73,940.00



Text Block

Textual Information(1) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations.
Textual Information(2) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations.
Textual Information(3) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations.
Textual Information(4) 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan received back during the period on accout of share issuance to the employees.
Textual Information(5) 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents interest bearing loan granted during the period.
Textual Information(6) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
Textual Information(7) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
Textual Information(8) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million.
Textual Information(9) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
Textual Information(10) 1. The amounts are reported in Millions of Indian Rupees. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. Value of transactions entered during year ended March 31, 2026 is less than 1 Million.
Textual Information(11) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
Textual Information(12) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable. 4. The amount reprsents expenses incurred on behalf of the company.
Textual Information(13) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
Textual Information(14) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(15) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(16) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Amount represents advance given during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.
Textual Information(17) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
Textual Information(18) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.
Textual Information(19) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(20) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(21) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(22) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(23) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
Textual Information(24) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.
Textual Information(25) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(26) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(27) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(28) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(29) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(30) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on March 31, 2026 is Nil.
Textual Information(31) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(32) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Opening balance was less than 1 million.
Textual Information(33) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on March 31, 2026 is Nil (Opening balance was less than 1 million)
Textual Information(34) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
Textual Information(35) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period. 6. Balance outstanding as on March 31,2026 is less than 1 Million.
Textual Information(36) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(37) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(38) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(39) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Transaction pertains actualisation of provisional accruals/expenses.
Textual Information(40) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. This transaction has been approved as a part of Sale of goods or services Amounting MINR 217,580 (refer S.No. 01 above). Accordingly, we have left the Value of Related party transaction as approved by the audit committee as Nil.
Textual Information(41) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Transaction pertains actualisation of provisional accruals/expenses.
Textual Information(42) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. This transaction has been approved as a part of Sale of goods or services Amounting MINR 19,730 (refer S.No. 03 above). Accordingly, we have left the Value of Related party transaction as approved by the audit committee as Nil.
Textual Information(43) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on March 31, 2026 is less than 1 million. (Opening balance is nil)
Textual Information(44) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(45) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(46) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(47) 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(48) 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(49) 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(50) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million. 5. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.
Textual Information(51) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.
Textual Information(52) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(53) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during the half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(54) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during the half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(55) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances 5. Balance outstanding as on September 30, 2025 and March 31, 2026 is less than 1 Million.
Textual Information(56) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.
Textual Information(57) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(58) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(59) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(60) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(61) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(62) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(63) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.
Textual Information(64) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(65) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(66) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(67) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(68) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million.
Textual Information(69) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
Textual Information(70) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on March 31, 2026 is less than 1 million.
Textual Information(71) 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.