Integrated Filing — IndAS



General information about company

Scrip Code 532400
NSE Symbol BSOFT
MSEI Symbol NOTLISTED
ISIN INE836A01035
Name of company Birlasoft 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 06-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
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 Standalone
Start date and time of board meeting 06-05-2026   14:15:00
End date and time of board meeting 06-05-2026   16:30:00
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 28-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.birlasoft.com/sites/default/files/resources/downloads/investors/related-party-transaction-policy.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
There has been no default in payment of loans



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 75,584.00 2,82,200.30
Other income 1,188.10 8,467.80
Total income 76,772.10 2,90,668.10
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 8.00 25.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7.60 141.30
(d) Employee benefit expense 47,816.10 1,90,511.50
(e) Finance costs 217.80 907.00
(f) Depreciation, depletion and amortisation expense 1,547.10 6,554.60
(f) Other Expenses
1 Other Expenses 14,112.50 48,348.30
Total other expenses 14,112.50 48,348.30
Total expenses 63,709.10 2,46,488.40
3 Total profit before exceptional items and tax 13,063.00 44,179.70
4 Exceptional items 0.00 (4,068.80)
5 Total profit before tax 13,063.00 40,110.90
6 Tax expense
7 Current tax 3,139.60 9,946.90
8 Deferred tax 56.00 (0.90)
9 Total tax expenses 3,195.60 9,946.00
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 9,867.40 30,164.90
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 9,867.40 30,164.90
17 Other comprehensive income net of taxes 357.30 245.10
18 Total Comprehensive Income for the period 10,224.70 30,410.00
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 5,590.10 5,590.10
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,73,601.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.52 10.79
Diluted earnings (loss) per share from continuing operations 3.5 10.76
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 3.52 10.79
Diluted earnings (loss) per share from continuing and discontinued operations 3.5 10.76
24 Debt equity ratio 0.4600 0.4600
25 Debt service coverage ratio 100 100
26 Interest service coverage ratio 100 100
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio Interest service coverage ratio is 35.89 times which is 3589%
Interest service coverage ratio Debt service coverage ratio is 9.89 times which is 989%.


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 18,983.70
Capital work-in-progress 5.80
Investment property 0.00
Goodwill 0.00
Other intangible assets 3,635.10
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 54,729.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Finance lease receivable 1,735.20
2 Security deposits 1,227.20
Total of other non-current financial assets 2,962.40
Total non-current financial assets 57,691.70
Deferred tax assets (net) 4,176.50
Other non-current assets
1 Prepaid expenses 53.00
2 Contract Fulfillment Cost 1,028.30
3 Advance to suppliers 5,072.50
4 Income tax assets (net) 1,025.20
Total of other non-current assets 7,179.00
Total non-current assets 91,671.80
2 Current assets
Inventories 37.90
Current financial asset
Current investments 65,043.70
Trade receivables, current 73,827.50
Cash and cash equivalents 7,151.30
Bank balance other than cash and cash equivalents 1,405.10
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,342.20
Total current financial assets 1,48,769.80
Current tax assets (net) 0.00
Other current assets
1 Contract assets -from fixed price contracts 31.60
2 Advances to suppliers 290.80
3 Employee Advances 89.90
4 Balances with statutory authorities 6,501.50
5 Prepaid expenses 4,189.30
6 Contract Fulfillment Cost 407.00
Total of other current assets 11,510.10
Total current assets 1,60,317.80
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 2,51,989.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,590.10
Other equity 1,73,601.00
Total equity attributable to owners of parent 1,79,191.10
Non controlling interest
Total equity 1,79,191.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 513.00
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 7,713.40
2 Accrued employee costs 57.10
Total of other non-current financial liabilities 7,770.50
Total non-current financial liabilities 8,283.50
Provisions, non-current 12,749.20
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 21,032.70
Current liabilities
Current financial liabilities
Borrowings, current 320.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 173.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20,650.30
Total Trade payable 20,823.30
Other current financial liabilities
1 Lease liabilities 1,876.70
2 Forward contracts designated as cash flow hedges 4,751.10
3 Accrued employee costs 5,351.50
4 Unclaimed dividend 77.90
5 Payables in respect of property, plant and equipment and intangible assets 2,025.90
6 Security deposits 4.30
7 Payable to subsidiaries 6,683.50
Total of other current financial liabilities 20,770.90
Total current financial liabilities 41,914.40
Other current liabilities 3,658.60
1 Unearned revenue 328.80
2 Advances from customers 0.80
3 Statutory due payable 3,302.80
4 Others liabilities 26.20
Total of other current liabilities 3,658.60
Provisions, current 3,409.00
Current tax liabilities (Net) 2,783.80
Deferred government grants, Current 0.00
Total current liabilities 51,765.80
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 72,798.50
Total equity and liabilites 2,51,989.60
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 of defined benefit plans (58.60) 209.70
Total Amount of items that will not be reclassified to profit and loss (58.60) 209.70
2 Income tax relating to items that will not be reclassified to profit or loss (14.70) 52.80
3 Amount of items that will be reclassified to profit and loss
1 Net gains/(losses) on effective portion of cash flow hedges 536.20 117.80
Total Amount of items that will be reclassified to profit and loss 536.20 117.80
4 Income tax relating to items that will be reclassified to profit or loss 135.00 29.60
5 Total Other comprehensive income 357.30 245.10



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 40,110.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 907.00
Adjustments for decrease (increase) in inventories 141.30
Adjustments for decrease (increase) in trade receivables, current (49,344.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,203.70)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 10,910.60
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,554.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 8,318.80
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 959.60
Adjustments for dividend income 4,458.90
Adjustments for interest income 6,632.00
Adjustments for share-based payments 1,634.80
Adjustments for fair value losses (gains) 290.90
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,691.40)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (636.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (36,249.10)
Net cash flows from (used in) operations 3,861.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,204.70
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,342.90)
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 2,92,514.40
Other cash payments to acquire equity or debt instruments of other entities 2,80,731.80
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 436.90
Purchase of property, plant and equipment 4,449.20
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 4,458.90
Interest received 4,504.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 9,358.00
Net cash flows from (used in) investing activities 26,091.40
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 586.20
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 304.50
Payments of lease liabilities 3,330.50
Dividends paid 18,083.70
Interest paid 91.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (21,223.50)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 525.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 20.00
Net increase (decrease) in cash and cash equivalents 545.00
Cash and cash equivalents cash flow statement at beginning of period 6,606.30
Cash and cash equivalents cash flow statement at end of period 7,151.30





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 S R B C & CO LLP Yes 28-02-2029


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 Birlasoft Limited Orient Cement Limited Public Company in which a director was a director and held along with his relatives, >2% of its paid‐up share capital Sale of goods or services 55.00 Approved 0.00 0.00 0.00 Textual Information(1)
2 Birlasoft Limited Orient Electric Limited Public Company in which a director is a director and holds along with his relatives, >2% of its paid‐up share capital Sale of goods or services 423.50 Approved 153.30 59.00 59.00 Textual Information(2)
3 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/ indirectly (leading to control as per IndAS) Sale of goods or services 121.00 Approved 56.80 71.30 11.20 Textual Information(3)
4 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Any other transaction Income from Chargeback transactions (Shared Resources Cost) 300.00 Approved 74.80 52.40 30.50 Textual Information(4)
5 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/ indirectly (leading to control as per IndAS) Purchase of goods or services 1,220.00 Approved 420.10 (79.70) 1.90 Textual Information(5)
6 Birlasoft Limited CK Birla Healthcare Private Limited Director & relative is a member of private company Purchase of goods or services 100.00 Approved 0.00 0.00 0.00 Textual Information(6)
7 Birlasoft Limited Khaitan & Co. LLP A firm in which a director is a partner Any other transaction Legal Services 100.00 Approved 29.20 (0.30) 1.70 Textual Information(7)
8 Birlasoft Limited The Calcutta Medical Research Institute Director has significant influence Any other transaction CSR Contribution 440.00 Approved 440.00 0.00 0.00 Textual Information(8)
9 Birlasoft Limited Amita Birla Director Any other transaction Commission and Sitting Fees 61.50 Approved 3.50 0.00 50.00 Textual Information(9)
10 Birlasoft Limited Chandrakant Birla Director Any other transaction Commission and Sitting Fees 28.50 Approved 2.50 0.00 20.00 Textual Information(10)
11 Birlasoft Limited Ananth Sankaranarayanan Director Any other transaction Commission and Sitting Fees 38.50 Approved 6.50 0.00 20.00 Textual Information(11)
12 Birlasoft Limited Satyavati Berera Director Any other transaction Commission and Sitting Fees 47.00 Approved 5.00 0.00 30.00 Textual Information(12)
13 Birlasoft Limited Nidhi Killawala Director Any other transaction Commission and Sitting Fees 39.00 Approved 5.50 0.00 20.00 Textual Information(13)
14 Birlasoft Limited Manish Choksi Director Any other transaction Commission and Sitting Fees 36.00 Approved 5.50 0.00 20.00 Textual Information(14)
15 Birlasoft Limited Angan Guha Chief Executive Officer & Managing Director Remuneration 7,185.10 Approved 4,607.30 0.00 0.00 Textual Information(15)
16 Birlasoft Limited Kamini Shah Chief Financial Officer Remuneration 1,453.30 Approved 183.60 0.00 0.00 Textual Information(16)
17 Birlasoft Limited Sneha Padve Company Secretary Remuneration 223.10 Approved 52.50 0.00 0.00 Textual Information(17)
18 Birlasoft Limited Chandrasekar Thyagarajan Chief Financial Officer Remuneration 500.00 Approved 159.40 0.00 0.00 Textual Information(18)
19 Birlasoft Limited Siddhant Padve Relative of KMP Remuneration 6.40 Approved 3.00 0.00 0.00 Textual Information(19)
20 Birlasoft Limited Ganesan Karuppanaicker Director of Subsidiary Company Remuneration 628.60 Approved 93.80 0.00 0.00 Textual Information(20)
21 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 457.10 0.00 (159.40)
22 Birlasoft Limited Chandrasekar Thyagarajan Chief Financial Officer Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.70 0.00 0.00 Textual Information(21)
23 Birlasoft Limited Sneha Padve Company Secretary Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.60 0.00 0.00
24 Birlasoft Limited Ganesan Karuppanaicker Director of Subsidiary Company Any other transaction Reimbursement of Expenses 0.00 Not Applicable 7.70 (0.40) 4.30
25 Birlasoft (UK) Limited (Including Netherland Branch) Ashish Satija Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 3.80 0.00 (2.90) Textual Information(22)
26 Birlasoft (UK) Limited (Including Netherland Branch) Manjunath Kygonahally Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 38.80 (3.70) (56.10) Textual Information(23)
27 Birlasoft Solutions ME FZE (includes Australia branch) Elson Varghese Mattappadom Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.00 0.10 0.00
28 Birlasoft Solutions ME FZE (includes Australia branch) Ashish Kumar Srivastava Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 13.20 0.00 0.00
29 Birlasoft Limited Sgier+Partner GmbH Foreign company where Director is a Partner Purchase of goods or services 25.00 Approved 7.10 0.00 0.00 Textual Information(24)
30 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 12,094.30 0.00 0.00
31 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 21,293.00 0.00 748.90
32 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 1,118.00 405.30 53.60
33 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 1,392.60 152.60 185.10
34 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 2,978.30 880.00 1,524.20
35 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 7,308.80 1,227.80 2,255.40
36 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 2,407.70 355.50 530.50
37 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 2,201.90 333.90 375.20
38 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 3,021.40 1,073.80 923.70
39 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 298.00 12.50 108.40
40 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 113.90 48.90 2.10
41 Birlasoft Limited Birlasoft Sdn. Bhd. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 113.80 20.70 18.00
42 Birlasoft Limited Birlasoft Solutions Ltda. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 0.00 0.00 29.00
43 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 164.70 0.00 0.00 Textual Information(25)
44 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 317.70 0.00 0.00 Textual Information(26)
45 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 8.70 0.00 0.00 Textual Information(27)
46 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 33.30 0.00 0.00 Textual Information(28)
47 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 0.60 0.00 0.00 Textual Information(29)
48 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 5.10 0.00 0.00 Textual Information(30)
49 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 4.40 0.00 0.00 Textual Information(31)
50 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Revenue 0.00 Not Applicable 0.70 0.00 0.00 Textual Information(32)
51 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 3,399.60 (2,760.80) (6,920.30)
52 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 169.20 (56.60) (241.80)
53 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 2,890.90 (441.40) (3,686.90)
54 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 2.20 (1,190.90) (1,453.30)
55 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 22.40 (84.50) (78.20)
56 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 0.00 (0.10) 0.00
57 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 87.80 0.00 (87.80)
58 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 458.80 (827.60) (460.20)
59 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 59.20 0.00 0.00 Textual Information(33)
60 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 90.20 0.00 0.00 Textual Information(34)
61 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 3.30 0.00 0.00 Textual Information(35)
62 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 11.00 0.00 0.00 Textual Information(36)
63 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable (628.20) 0.00 0.00 Textual Information(37)
64 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 2.90 0.00 0.00 Textual Information(38)
65 Birlasoft Limited Birlasoft Solutions Ltda. Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 29.00 0.00 0.00 Textual Information(39)
66 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable (0.50) 0.00 0.00 Textual Information(40)
67 Birlasoft Limited Birlasoft Solutions ME FZE (includes Australia branch) Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.40 0.00 0.00 Textual Information(41)
68 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable (376.40) (2,886.80) (3,315.10) Textual Information(42)
69 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 1.80 (666.70) (707.70) Textual Information(43)
70 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 4.00 (40.70) (36.90) Textual Information(44)
71 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 7.30 (180.70) (183.80) Textual Information(45)
72 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 0.00 (745.20) (777.10) Textual Information(46)
73 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable (29.30) (200.60) (787.90) Textual Information(47)
74 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 11.00 (59.00) 255.10 Textual Information(48)
75 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 251.00 752.30 155.90 Textual Information(49)
76 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.50 (614.30) (651.70) Textual Information(50)
77 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (82.00) (88.10) Textual Information(51)
78 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (120.60) (127.50) Textual Information(52)
79 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Dividend received 0.00 Not Applicable 1,372.10 0.00 0.00
80 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 28,791.70 28,791.70
81 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 2,159.70 2,159.70
82 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 4,693.60 4,693.60
83 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 254.10 254.10
84 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 474.90 474.90
85 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 259.00 259.00
86 Birlasoft Limited Birlasoft Solutions Ltda. Subsidiary Companies (Indirect Holding) Investment 0.00 Not Applicable 0.00 0.40 0.40
87 Birlasoft Sdn. Bhd. MSP HITECT (M) SDN. BHD Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 1.30 0.00 0.00
88 Birlasoft Inc. USILaw, Inc. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 405.40 79.90 95.00
89 Birlasoft Solutions Inc. USILaw, Inc. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 0.20 0.00 0.00
90 Birlasoft Consulting Inc. USILaw, Inc. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 0.10 4.40 0.00
91 Birlasoft (UK) Limited (Including Netherland Branch) The East Indian Produce Co. Ltd. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 25.50 0.00 0.00
92 Birlasoft (UK) Limited (Including Netherland Branch) Ashish Satija Subsidiary Related Party Remuneration 0.00 Not Applicable 66.80 0.00 0.00
93 Birlasoft (UK) Limited (Including Netherland Branch) Manjunath Kygonahally Subsidiary Related Party Remuneration 0.00 Not Applicable 428.80 0.00 0.00
94 Birlasoft Solutions ME FZE (includes Australia branch) Elson Varghese Mattappadom Subsidiary Related Party Remuneration 105.40 Approved 0.00 0.00 0.00 Textual Information(53)
95 Birlasoft Solutions ME FZE (includes Australia branch) Ashish Kumar Srivastava Subsidiary Related Party Remuneration 135.00 Approved 70.80 0.00 0.00 Textual Information(54)
96 Birlasoft Solutions Inc. Indu Nangia Subsidiary Related Party Remuneration 0.00 Not Applicable 150.90 0.00 0.00
97 Birlasoft Solutions Inc. Angan Guha Chief Executive Officer & Managing Director Remuneration 0.00 Not Applicable 518.20 0.00 0.00
98 Birlasoft (UK) Limited (Including Netherland Branch) Amita Birla Director Any other transaction Director fees 0.00 Not Applicable 89.30 0.00 0.00
99 Birlasoft Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 48.50 (38.10) 0.00
100 Birlasoft Consulting Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable (1.10) (1.10) 0.00
101 Birlasoft Solutions France CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 3.30 (0.70) 0.00
102 Birlasoft Technologies Canada Corporation CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable (0.50) (0.60) 0.00
103 Birlasoft Solutions GmbH CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.90 0.00 0.00
104 Birlasoft Solutions ME FZE (includes Australia branch) CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.00 (0.10) 0.00
105 Birlasoft Solutions Mexico, S.A. DE C.V. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.50 0.00 0.00
106 Birlasoft Computer Corporation CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 2.00 (1.30) 0.00
107 Birlasoft Solutions Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 39.40 (22.70) 0.00
108 Birlasoft Sdn. Bhd. Metrod (Malaysia) Sdn. Bhd. Subsidiary Related Party Sale of goods or services 150.00 Approved 0.00 0.00 0.00 Textual Information(55)
109 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Investment 0.00 Not Applicable 0.00 33,827.00 36,129.10
110 Birlasoft Solutions Inc. Birlasoft Solutions Ltda. Subsidiary Company Investment 0.00 Not Applicable 0.00 1,305.20 1,394.00
111 Birlasoft Solutions Inc. Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Company Investment 0.00 Not Applicable 0.00 1,857.60 1,984.00
112 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Investment 0.00 Not Applicable 0.00 247.50 264.40
113 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions GmbH Subsidiary Company Investment 0.00 Not Applicable 0.00 9,584.50 10,040.80
114 Birlasoft Technologies Canada Corporation Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 776.10 813.00 Loan 2.500 5 Years Unsecured Working capital requirements
115 Birlasoft Technologies Canada Corporation Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Interest on loan 0.00 Not Applicable 10.00 5.00 2.50 Loan 2.500 5 Years Unsecured Working capital requirements
116 Birlasoft Solutions France Birlasoft Solutions GmbH Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 1,563.70 1,630.60 Loan 4.300 4 Years Unsecured Working capital requirements
117 Birlasoft Solutions France Birlasoft Solutions GmbH Fellow Subsidiary Companies Any other transaction Interest on loan 0.00 Not Applicable 34.20 16.90 52.60 Loan 4.300 4 Years Unsecured Working capital requirements
118 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 729.70 760.90 Loan 4.300 4 Years Unsecured Working capital requirements
119 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Any other transaction Interest on loan 0.00 Not Applicable 16.00 7.90 16.30 Loan 4.300 4 Years Unsecured Working capital requirements
120 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Loan 0.00 Not Applicable 0.00 22,685.80 23,765.70 Loan 5.900 10 Years Unsecured Working capital requirements
121 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Any other transaction Interest on loan 0.00 Not Applicable 667.80 121.20 826.10 Loan 5.900 10 Years Unsecured Working capital requirements
122 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 10,745.90 11,257.40 Loan 4.900 10 Years Unsecured Working capital requirements
123 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Interest on loan 0.00 Not Applicable 262.90 49.20 326.60 Loan 4.900 10 Years Unsecured Working capital requirements
124 Birlasoft Solutions Ltda. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 126.80 19.50 7.10
125 Birlasoft Solutions Ltda. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 436.50 82.70 102.60
126 Birlasoft Solutions Ltda. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 176.90 43.10 25.40
127 Birlasoft Technologies Canada Corporation Birlasoft Solutions Mexico, S.A. DE C.V. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.20 0.00
128 Birlasoft Technologies Canada Corporation Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 38.50 9.10 30.10
129 Birlasoft Technologies Canada Corporation Birlasoft Computer Corporation Holding Company Sale of goods or services 0.00 Not Applicable 21.80 0.60 13.10
130 Birlasoft Technologies Canada Corporation Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 685.70 (53.20) 171.50
131 Birlasoft Technologies Canada Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 469.30 103.60 114.70
132 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 101.70 4.20 18.30
133 Birlasoft Solutions France Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.30 0.00
134 Birlasoft Solutions France Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 16.60 (14.80) (0.80)
135 Birlasoft Solutions France Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 73.10 13.80 4.90
136 Birlasoft Solutions France Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.70 0.00
137 Birlasoft Solutions GmbH Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 143.00 0.00 36.40
138 Birlasoft Solutions GmbH Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 1.00 0.00 0.00
139 Birlasoft Solutions GmbH Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 71.10 6.50 39.70
140 Birlasoft Solutions ME FZE (includes Australia branch) Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (0.90) (11.90)
141 Birlasoft Solutions ME FZE (includes Australia branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 42.10 7.30 8.70
142 Birlasoft Solutions ME FZE (includes Australia branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 7.40 6.50 0.00
143 Birlasoft Sdn. Bhd. Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 164.40 5.50 44.50
144 Birlasoft Sdn. Bhd. Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.50 5.70 0.00
145 Birlasoft Solutions Mexico, S.A. DE C.V. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 195.50 10.80 78.20
146 Birlasoft Solutions Mexico, S.A. DE C.V. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 523.40 332.90 265.60
147 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 665.00 17.10 284.50
148 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 10.20 0.00 10.70
149 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 1,174.10 179.60 305.50
150 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 123.60 12.00 22.70
151 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 201.70 58.10 98.10
152 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable (10.70) 0.50 (11.00)
153 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.20 (1.50) 0.90
154 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Consulting Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 1.10 0.60
155 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Inc. Holding Company Sale of goods or services 0.00 Not Applicable 607.30 145.10 178.20
156 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 2.00 423.70 (42.10)
157 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions GmbH Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 44.70 109.30 59.10
158 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 360.60 559.40 (73.80)
159 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.80 304.80 286.00
160 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.40 (3.10) (3.00)
161 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.20 0.00
162 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.90 1.10 2.70
163 Birlasoft Solutions Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 424.70 69.90 98.00
164 Birlasoft Solutions Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 459.00 78.10 186.10
165 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Sale of goods or services 0.00 Not Applicable (36.90) 204.00 (75.30)
166 Birlasoft Solutions Inc. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 9,625.10 1,426.00 1,932.70
167 Birlasoft Solutions Inc. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 24.50 1.40 5.50
168 Birlasoft Solutions Inc. Birlasoft Solutions GmbH Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 100.80 48.90 16.70
169 Birlasoft Solutions Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable (0.60) (36.60) 3.40
170 Birlasoft Solutions Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 168.20 40.50 25.40
171 Birlasoft Consulting Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.30 0.00 0.00
172 Birlasoft Consulting Inc. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 222.60 52.00 40.10
173 Birlasoft Consulting Inc. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 546.00 72.00 159.20
174 Birlasoft Consulting Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (38.40) 0.00
175 Birlasoft Computer Corporation Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 71.80 22.60 11.80
176 Birlasoft Computer Corporation Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 709.40 136.00 109.90
177 Birlasoft Computer Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 3,056.00 503.10 745.60
178 Birlasoft Computer Corporation Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.10 0.00 0.00
179 Birlasoft Computer Corporation Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable (0.90) 2.70 0.00
180 Birlasoft Computer Corporation Birlasoft Technologies Canada Corporation Subsidiary Company Sale of goods or services 0.00 Not Applicable 5.10 0.30 0.00
181 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Sale of goods or services 0.00 Not Applicable 326.90 36.10 128.50
182 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 34.20 23.00 24.50
183 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 118.30 18.00 20.10
184 Birlasoft Inc. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 6.50 0.40 0.80
185 Birlasoft Inc. Birlasoft Solutions GmbH Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.10 0.00
186 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 9,006.70 1,633.80 2,239.40
187 Birlasoft Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.40 0.40 0.00
188 Birlasoft Inc. Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.10 0.00 0.00
189 Birlasoft Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 32.80 (67.60) (37.70)
190 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 3.60 0.00 0.00 Textual Information(56)
191 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions France Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 20.20 0.00 0.00 Textual Information(57)
192 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions GmbH Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 104.20 0.00 5.70 Textual Information(58)
193 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 435.00 4.10 8.70 Textual Information(59)
194 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 20.20 0.00 0.00 Textual Information(60)
195 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Consulting Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 2.60 0.00 0.00 Textual Information(61)
196 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Computer Corporation Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 4.40 0.00 0.00 Textual Information(62)
197 Birlasoft (UK) Limited (Including Netherland Branch) Birlasoft Inc. Holding Company Any other transaction Reimbursement of expenses 0.00 Not Applicable 120.50 0.00 0.00 Textual Information(63)
198 Birlasoft Computer Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 1.70 0.00 0.00 Textual Information(64)
199 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 76.40 0.00 0.00 Textual Information(65)
200 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 11.90 0.00 0.00 Textual Information(66)
201 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 23.70 0.00 0.00 Textual Information(67)
202 Birlasoft Solutions Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 0.00 0.30 0.00 Textual Information(68)
203 Birlasoft Solutions Inc. Birlasoft Inc. Subsidiary Company Any other transaction Reimbursement of expenses 0.00 Not Applicable 0.10 0.40 0.40 Textual Information(69)
204 Birlasoft Solutions Mexico, S.A. DE C.V. Birlasoft Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 0.00 0.10 0.00 Textual Information(70)
205 Birlasoft Computer Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 3.10 5.90 0.00 Textual Information(71)
206 Birlasoft Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 193.20 0.00 199.20 Textual Information(72)
207 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 4,071.40 1,885.30 1,695.00 Textual Information(73)
208 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 1,175.00 28.10 1,152.20 Textual Information(74)
209 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 393.60 3.90 425.40 Textual Information(75)
210 Birlasoft Solutions Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Advance 0.00 Not Applicable 0.00 0.20 0.10 Textual Information(76)
211 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Advance 0.00 Not Applicable 386.20 63.20 179.60 Textual Information(77)
212 Birlasoft Limited National Engineering Industries Limited Investing Company Dividend paid 0.00 Not Applicable 2,693.40 0.00 0.00
213 Birlasoft Limited Central India Industries Limited Promoter Dividend paid 0.00 Not Applicable 129.20 0.00 0.00
214 Birlasoft Limited Sneha Padve Company Secretary Dividend paid 0.00 Not Applicable 0.90 0.00 0.00
215 Birlasoft Limited Angan Guha Chief Executive Officer & Managing Director Dividend paid 0.00 Not Applicable 14.20 0.00 0.00
216 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 57,625.60 0.00 21,004.70
217 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 45,963.60 0.00 10,329.20
218 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 1,085.70 0.00 897.10
219 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 3,033.20 0.00 1,743.60
Total value of transaction during the reporting period 2,21,359.60



Text Block

Textual Information(1) 1. Ceased to be a related party of the Company w.e.f. the close of the business hours on April 22, 2025. 2. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026.
Textual Information(2) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(3) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(4) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(5) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(6) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(7) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(8) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(9) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(10) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(11) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(12) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(13) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(14) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(15) 1. Remuneration includes other employee benefits. 2. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(16) 1. Remuneration includes other employee benefits. 2. Kamini Shah ceased to be the Chief Financial Officer & Key Managerial Personnel of the Company, w.e.f. the close of business hours on August 7, 2025 3. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(17) 1. Remuneration includes other employee benefits. 2.Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(18) 1. Remuneration includes other employee benefits. 2. Chandrasekar Thyagarajan is appointed as the Chief Financial Officer and Key Managerial Personnel of the Company, effective August 8, 2025. 3. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(19) 1. Remuneration includes other employee benefits. 2.Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(20) 1. Remuneration includes other employee benefits. 2.Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(21) Chandrasekar Thyagarajan is appointed as the Chief Financial Officer and Key Managerial Personnel of the Company, effective August 8, 2025.
Textual Information(22) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity
Textual Information(23) Manjunath Kygonahally ceased to be related party of the Subsidiaries of the Company, w.e.f. the close of the business hours on March 31, 2026
Textual Information(24) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(25) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(26) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(27) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(28) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(29) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(30) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(31) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(32) Reimbursement Revenue: This includes cases of expenses (travel and incidental expenses) incurred by Indian entity for the onsite project, which are billed to end customer. India entity raises invoice on onsite entity for recovery of cost incurred. e.g. Indian employee travelling to onsite location for project delivery, all travel expenses incurred by employee will be billed to onsite entity by India entity.
Textual Information(33) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(34) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(35) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(36) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(37) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(38) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(39) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(40) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(41) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(42) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(43) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(44) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(45) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(46) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(47) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(48) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(49) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(50) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(51) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(52) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(53) 1. Remuneration includes other employee benefits. 2. Elson Varghese Mattappadom ceased to be related party of the Subsidiary of the Company, w.e.f. the close of the business hours on May 31, 2025. 3. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(54) 1. Remuneration includes other employee benefits. 2. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(55) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended March 31, 2026
Textual Information(56) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(57) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(58) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(59) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(60) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(61) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(62) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(63) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(64) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(65) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(66) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(67) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(68) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(69) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(70) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity.e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(71) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(72) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(73) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(74) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(75) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(76) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(77) Advance [Balance Sheet Item]: These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.