Integrated Filing — IndAS



General information about company

Scrip Code 500136
NSE Symbol ESTER
MSEI Symbol NOTLISTED
ISIN INE778B01029
Name of company ESTER INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 13-05-2026   13:00:00
End date and time of board meeting 13-05-2026   15:00:00
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 06-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.esterindustries.com/wp-content/themes/esterindustries/assets/pdf/governance-and-regulatory-information/codes-and-policies/Related-Party-Transactions-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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
1. Not Applicable 2. We hereby confirm, that there is no deviation or variation in the use of funds, raised through Preferential Issue of fully convertible warrants, from the objects stated in the Explanatory Statement to the Notice of Postal Ballot dated 14th September 2024. Accordingly, a Nil Statement of deviation or variation, duly reviewed by the Audit Committee of the Company for the quarter ended on 31st March 2026 is submitted herewith. Also, it is hereby submitted that no funds have been raised during the reporting quarter.



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 25,605.75 1,04,512.79
Other income 120.89 1,443.90
Total income 25,726.64 1,05,956.69
2 Expenses
(a) Cost of materials consumed 16,902.03 70,421.51
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (837.97) (1,099.69)
(d) Employee benefit expense 1,951.87 7,052.69
(e) Finance costs 889.58 3,508.99
(f) Depreciation, depletion and amortisation expense 1,066.62 4,322.58
(f) Other Expenses
1 Other Expenses 5,154.56 20,994.28
Total other expenses 5,154.56 20,994.28
Total expenses 25,126.69 1,05,200.36
3 Total profit before exceptional items and tax 599.95 756.33
4 Exceptional items 0.00 0.00
5 Total profit before tax 599.95 756.33
6 Tax expense
7 Current tax 212.27 327.90
8 Deferred tax (55.86) (8.77)
9 Total tax expenses 156.41 319.13
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 443.54 437.20
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 443.54 437.20
17 Other comprehensive income net of taxes 36.17 44.38
18 Total Comprehensive Income for the period 479.71 481.58
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 4,879.31 4,879.31
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.45 0.45
Diluted earnings (loss) per share from continuing operations 0.45 0.45
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 0.45 0.45
Diluted earnings (loss) per share from continuing and discontinued operations 0.45 0.45
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer the notes mentioned in the financial results filed in PDF format.



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 38,774.65
Capital work-in-progress 3,368.35
Investment property 0.00
Goodwill 0.00
Other intangible assets 5.18
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 49,050.00
Trade receivables, non-current 0.00
Loans, non-current 14.38
Other non-current financial assets
1 Other non-current financial assets 880.28
Total of other non-current financial assets 880.28
Total non-current financial assets 49,944.66
Deferred tax assets (net) 237.30
Other non-current assets
1 Other non-current assets 940.61
Total of other non-current assets 940.61
Total non-current assets 93,270.75
2 Current assets
Inventories 15,907.48
Current financial asset
Current investments 5,457.14
Trade receivables, current 12,635.42
Cash and cash equivalents 115.14
Bank balance other than cash and cash equivalents 9,094.12
Loans, current 56.96
Other current financial assets
Total of other current financial assets 122.74
Total current financial assets 27,481.52
Current tax assets (net) 0.00
Other current assets
1 Other current assets 3,793.84
Total of other current assets 3,793.84
Total current assets 47,182.84
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 1,40,453.59
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,879.31
Other equity 90,071.51
Total equity attributable to owners of parent 94,950.82
Non controlling interest
Total equity 94,950.82
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,848.87
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
Total of other non-current financial liabilities
Total non-current financial liabilities 13,848.87
Provisions, non-current 1,139.99
Deferred tax liabilities (net) 2,379.88
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,225.62
Total of other non-current liabilities 1,225.62
Total non-current liabilities 18,594.36
Current liabilities
Current financial liabilities
Borrowings, current 19,553.92
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,147.82
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,559.72
Total Trade payable 4,707.54
Other current financial liabilities
1 Other current financial liabilities 1,330.35
Total of other current financial liabilities 1,330.35
Total current financial liabilities 25,591.81
Other current liabilities 787.16
1 Other current liabilities 787.16
Total of other current liabilities 787.16
Provisions, current 396.97
Current tax liabilities (Net) 132.47
Deferred government grants, Current 0.00
Total current liabilities 26,908.41
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 45,502.77
Total equity and liabilites 1,40,453.59
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)
1 Polyester chips and film 23,132.49 85,916.18
2 Speciality polymers 2,473.26 18,596.61
Total Segment Revenue 25,605.75 1,04,512.79
Less: Inter segment revenue 0.00 0.00
Revenue from operations 25,605.75 1,04,512.79
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Polyester chips and film 3,072.91 5,053.22
2 Speciality polymers 623.81 5,895.21
Total Profit before tax 3,696.72 10,948.43
i. Finance cost 889.58 3,508.99
ii. Other Unallocable Expenditure net off Unallocable income 2,207.19 6,683.11
Profit before tax 599.95 756.33
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Polyester chips and film 50,062.34 50,062.34
2 Speciality polymers 11,342.07 11,342.07
Total Segment Asset 61,404.41 61,404.41
Un-allocable Assets 79,049.18 79,049.18
Net Segment Asset 1,40,453.59 1,40,453.59
4 Segment Liabilities
Segment Liabilities
1 Polyester chips and film 7,813.46 7,813.46
2 Speciality polymers 246.38 246.38
Total Segment Liabilities 8,059.84 8,059.84
Un-allocable Liabilities 37,442.93 37,442.93
Net Segment Liabilities 45,502.77 45,502.77
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 Re-measurement loss on defined benefit plans (34.04) (30.24)
Total Amount of items that will not be reclassified to profit and loss (34.04) (30.24)
2 Income tax relating to items that will not be reclassified to profit or loss (10.50) (8.85)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of (loss)/gain on hedging instruments in cash flow hedge 82.25 92.98
Total Amount of items that will be reclassified to profit and loss 82.25 92.98
4 Income tax relating to items that will be reclassified to profit or loss 22.54 27.21
5 Total Other comprehensive income 36.17 44.38



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 756.33
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,957.50
Adjustments for decrease (increase) in inventories (2,981.26)
Adjustments for decrease (increase) in trade receivables, current 724.54
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (1,780.71)
Adjustments for other financial assets, non-current 44.64
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,427.43
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 4,322.58
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 82.58
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 302.21
Adjustments for other financial liabilities, non-current 0.66
Adjustments for unrealised foreign exchange losses gains 762.60
Adjustments for dividend income 0.00
Adjustments for interest income 734.21
Adjustments for share-based payments 54.25
Adjustments for fair value losses (gains) (30.45)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (213.31)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 130.27
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,069.32
Net cash flows from (used in) operations 5,825.65
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 544.48
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,281.17
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 3,000.00
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 (426.77)
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 850.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,919.46
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 606.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,748.32)
Net cash flows from (used in) investing activities (10,484.81)
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 177.21
Proceeds from issuing other equity instruments 4,022.79
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 3,569.13
Repayments of borrowings 1,072.37
Payments of lease liabilities 0.15
Dividends paid 585.52
Interest paid 3,046.69
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 3,064.40
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,139.24)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,139.24)
Cash and cash equivalents cash flow statement at beginning of period 2,254.38
Cash and cash equivalents cash flow statement at end of period 115.14





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 Walker Chandiok & Co. LLP Yes 31-05-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-11-2024
Amount Raised 17,499.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in Joint Venture Company namely Ester Loop Infinite Technologies Private Limited, in the form of equity and/or unsecured loan Not Applicable 15,999.00 0.00 2,530.00 0.00
2 General Corporate Purpose (not more than 25% of the overall fund raised) Not Applicable 1,500.00 0.00 0.00 0.00


Signatory Details

Name of signatory Sourabh Agarwal
Designation of person Chief Financial Officer
Place New Delhi
Date 13-05-2026




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 Ester Industries Limited Arvind Singhania Key Managerial Personnel Remuneration Not Applicable 378.36 0.00 0.00
2 Ester Industries Limited Vaibhav Jha Key Managerial Personnel Remuneration Not Applicable 94.45 0.00 0.00
3 Ester Industries Limited Pradeep Kumar Rustagi Key Managerial Personnel Remuneration Not Applicable 73.32 0.00 0.00
4 Ester Industries Limited Ayush Vardhan Singhania Key Managerial Personnel Remuneration Not Applicable 65.89 0.00 0.00
5 Ester Industries Limited Sourabh Agarwal Key Managerial Personnel Remuneration Not Applicable 51.26 0.00 0.00
6 Ester Industries Limited Poornima Gupta Key Managerial Personnel Remuneration Not Applicable 10.76 0.00 0.00
7 Ester Industries Limited Padmaja Shailen Ruparel Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 0.70 0.00 0.00
8 Ester Industries Limited Atul Agarwal Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 0.90 0.00 0.00
9 Ester Industries Limited Abhay Anant Gupte Non-Executive Independent Director Any other transaction Sittting Fees Not Applicable 0.80 0.00 0.00
10 Ester Industries Limited Ester Filmtech Limited Wholly-Owned Subsidiary Investment 50,000.00 Approved 1,500.00 45,000.00 46,500.00
11 Ester Industries Limited Ester Loop Infinite Technologies Private Limited Joint Venture Investment 25,100.00 Approved 850.00 1,700.00 2,550.00
12 Ester Industries Limited Ester Filmtech Limited Wholly-Owned Subsidiary Any other transaction Liability of gratuity and leave encashment due to transfer of employees Not Applicable 1.57 0.00 0.00
13 Ester Industries Limited Wilemina Finance Corporation Holding Company Any other transaction Guarantee Given by Holding company against loan taken by Company Not Applicable (280.07) 15,954.58 15,674.51
14 Ester Industries Limited Arvind Singhania Key Managerial Personnel Any other transaction Guarantee Given by KMP against loan taken by the Company 1,200.00 Approved 586.42 32,522.14 33,108.56
15 Ester Industries Limited Ester Industries Limited Employee's Provident Fund Enterprise which is post employement benefit plan for the benefit of employees Any other transaction Company's Contribution to provident fund trust Not Applicable 197.67 0.00 0.00
16 Ester Industries Limited Ester Filmtech Limited Wholly-Owned Subsidiary Purchase of goods or services 500.00 Approved 331.15 0.00 0.00
17 Ester Industries Limited Ester Filmtech Limited Wholly-Owned Subsidiary Sale of goods or services 17,500.00 Approved 5,761.13 0.00 0.00
18 Ester Industries Limited Ester Filmtech Limited Wholly-Owned Subsidiary Any other transaction Management Fees rceived from Wholly-Owned Subsidiary against rendering of service 180.00 Approved 60.00 0.00 0.00
19 Ester Industries Limited Ester Loop Infinite Technologies Private Limited Joint Venture Any other transaction Engineering Service and Research & Development Services 220.00 Approved 216.67 0.00 0.00
20 Ester Industries Limited Ester Loop Infinite Technologies Private Limited Joint Venture Any other transaction Business Support Services 300.00 Approved 9.11 0.00 0.00
21 Ester Filmtech Limited Rahul Kumar Key Managerial Personnel Remuneration Not Applicable 7.20 0.00 0.00
22 Ester Filmtech Limited Arvind Kumar Goyal Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 0.20 0.00 0.00
23 Ester Filmtech Limited Padmaja Shailen Ruparel Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 0.10 0.00 0.00
24 Ester Filmtech Limited Arvind Singhania Key Managerial Personnel Any other transaction Guarantee Given by KMP against loan taken by the Company Not Applicable (777.42) 19,561.34 18,783.92
25 Ester Filmtech Limited Ester Industries Limited Holding Company Any other transaction Guarantee Given by Holding Company against loan taken by the Company 2,501.05 Approved (1,458.38) 51,553.97 50,095.59
Total value of transaction during the reporting period 7,681.79