Integrated Filing — IndAS



General information about company

Scrip Code 522287
NSE Symbol KPIL
MSEI Symbol NOTLISTED
ISIN INE220B01022
Name of company Kalpataru Projects International Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
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 Single segment
Description of single segment Engineering, Procurement, Construction (EPC)
Start date and time of board meeting 14-05-2026   14:00:00
End date and time of board meeting 14-05-2026   17:30:00
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 13-02-2025
Indicate Company website link for updated RPT policy of the Company https://kalpataruprojects.com/api/view-file/RPT-Policy_Amendment-01042022_Final.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
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,96,398.00 23,21,006.00
Other income 16,034.00 23,346.00
Total income 7,12,432.00 23,44,352.00
2 Expenses
(a) Cost of materials consumed 2,45,737.00 8,33,826.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,631.00 (5,762.00)
(d) Employee benefit expense 48,866.00 1,81,840.00
(e) Finance costs 8,900.00 36,803.00
(f) Depreciation, depletion and amortisation expense 10,410.00 39,483.00
(f) Other Expenses
1 Erection, Sub-Contracting & other Project Expenses 2,80,253.00 9,50,239.00
2 Other Expenses 50,725.00 1,57,995.00
Total other expenses 3,30,978.00 11,08,234.00
Total expenses 6,48,522.00 21,94,424.00
3 Total profit before exceptional items and tax 63,910.00 1,49,928.00
4 Exceptional items (32,668.00) (35,616.00)
5 Total profit before tax 31,242.00 1,14,312.00
6 Tax expense
7 Current tax 17,585.00 38,726.00
8 Deferred tax (8,327.00) (7,589.00)
9 Total tax expenses 9,258.00 31,137.00
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 21,984.00 83,175.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 21,984.00 83,175.00
17 Other comprehensive income net of taxes 10,899.00 35,158.00
18 Total Comprehensive Income for the period 32,883.00 1,18,333.00
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 3,416.00 3,416.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 8,18,038.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.88 48.71
Diluted earnings (loss) per share from continuing operations 12.88 48.71
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 12.88 48.71
Diluted earnings (loss) per share from continuing and discontinued operations 12.88 48.71
24 Debt equity ratio 0.3500 0.3500
25 Debt service coverage ratio 1.800 2.0200
26 Interest service coverage ratio 4.6100 4.3300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) As per financial results submitted to stock exchanges.



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 2,27,808.00
Capital work-in-progress 6,827.00
Investment property 0.00
Goodwill 2,007.00
Other intangible assets 18,251.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 67,500.00
Trade receivables, non-current 6,627.00
Loans, non-current 28,805.00
Other non-current financial assets
1 Interest on Fixed Deposit 540.00
2 Security Deposits 23,426.00
3 Fixed Deposit with Banks 3,379.00
Total of other non-current financial assets 27,345.00
Total non-current financial assets 1,30,277.00
Deferred tax assets (net) 15,828.00
Other non-current assets
1 Capital Advances 6,242.00
2 Prepaid Expenses 3,729.00
3 VAT Credit and WCT Receivable 1,102.00
4 Amount Due from Customers under Construction and other Contracts 1,538.00
Total of other non-current assets 12,611.00
Total non-current assets 4,13,609.00
2 Current assets
Inventories 1,76,260.00
Current financial asset
Current investments 0.00
Trade receivables, current 7,83,941.00
Cash and cash equivalents 1,22,176.00
Bank balance other than cash and cash equivalents 33,014.00
Loans, current 29,057.00
Other current financial assets
Total of other current financial assets 60,235.00
Total current financial assets 10,28,423.00
Current tax assets (net) 18,299.00
Other current assets
1 Taxes and duties Recoverable 5,706.00
2 VAT Credit and WCT Receivable 8,332.00
3 GST Receivable 81,723.00
4 Export Benefits Receivable 596.00
5 Taxes Paid Under Protest 1,290.00
6 Advance to Suppliers 51,419.00
7 Prepaid Expenses 12,876.00
8 Amount Due from Customers under Construction and other Contracts 7,06,823.00
Total of other current assets 8,68,765.00
Total current assets 20,91,747.00
3 Non-current assets classified as held for sale 28,468.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 25,33,824.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,416.00
Other equity 8,18,038.00
Total equity attributable to owners of parent 8,21,454.00
Non controlling interest
Total equity 8,21,454.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 56,562.00
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 9,672.00
Total Trade payable 9,672.00
Other non-current financial liabilities
1 Lease Liabilities 11,446.00
Total of other non-current financial liabilities 11,446.00
Total non-current financial liabilities 77,680.00
Provisions, non-current 7,516.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Deposits from customers 99.00
2 Other payables 699.00
Total of other non-current liabilities 798.00
Total non-current liabilities 85,994.00
Current liabilities
Current financial liabilities
Borrowings, current 2,27,432.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 43,239.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,02,100.00
Total Trade payable 6,45,339.00
Other current financial liabilities
1 Lease Liabilities 4,034.00
2 Creditors for capital expenditure 17,177.00
3 Deposit from Vendors 55,665.00
4 Interest accrued but not due 4,837.00
5 Unpaid Dividend 79.00
6 Others 46,664.00
Total of other current financial liabilities 1,28,456.00
Total current financial liabilities 10,01,227.00
Other current liabilities 5,45,407.00
1 Amount Due to Customers under Construction Contracts 37,813.00
2 Advances from Customers 4,81,727.00
3 Statutory Liabilities 25,867.00
Total of other current liabilities 5,45,407.00
Provisions, current 70,484.00
Current tax liabilities (Net) 9,258.00
Deferred government grants, Current
Total current liabilities 16,26,376.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 17,12,370.00
Total equity and liabilites 25,33,824.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) As per financial results submitted to stock exchanges.



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 Re-measurement of defined benefit plan (120.00) (415.00)
Total Amount of items that will not be reclassified to profit and loss (120.00) (415.00)
2 Income tax relating to items that will not be reclassified to profit or loss (30.00) (104.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating foreign operation 5,771.00 9,929.00
2 Gain / (Loss) on hedging instruments 8,913.00 37,470.00
Total Amount of items that will be reclassified to profit and loss 14,684.00 47,399.00
4 Income tax relating to items that will be reclassified to profit or loss 3,695.00 11,930.00
5 Total Other comprehensive income 10,899.00 35,158.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,14,312.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36,803.00
Adjustments for decrease (increase) in inventories (39,179.00)
Adjustments for decrease (increase) in trade receivables, current (2,06,647.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 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 1,55,942.00
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 39,483.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 51,504.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (8,350.00)
Adjustments for dividend income 0.00
Adjustments for interest income 8,442.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (18,836.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 12,528.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 14,806.00
Net cash flows from (used in) operations 1,29,118.00
Dividends received (12,341.00)
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 40,331.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 76,446.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 36,586.00
Other cash payments to acquire equity or debt instruments of other entities 4,332.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 4,526.00
Purchase of property, plant and equipment 74,981.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 18,615.00
Cash receipts from repayment of advances and loans made to other parties 69,182.00
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 12,341.00
Interest received 5,043.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13,826.00)
Net cash flows from (used in) investing activities 15,924.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 60,308.00
Payments of lease liabilities 5,694.00
Dividends paid 15,370.00
Interest paid 32,377.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,13,749.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (21,379.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 272.00
Net increase (decrease) in cash and cash equivalents (21,107.00)
Cash and cash equivalents cash flow statement at beginning of period 1,43,283.00
Cash and cash equivalents cash flow statement at end of period 1,22,176.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. B S R & Co. LLP Yes 31-07-2028


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 Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-11-2024
Amount Raised 20,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
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
Comments of the Audit Committee after review
Comments of the auditors, if any
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


Signatory Details

Name of signatory Shweta Girotra
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 14-05-2026




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 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Advance 84.00 - 84.00 3,231.00 3,315.00 Textual Information(1)
2 Kalpataru Projects International Limited LLC Kalpataru Power Transmission Ukraine Subsidiary Advance - 0.00 274.00 276.00 Textual Information(2)
3 Kalpataru Projects International Limited Kiyana Ventures LLP Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] - 0.00 71.00 71.00 Textual Information(3)
4 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. (44.00) 103.00 59.00 Textual Information(4)
5 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. (100.00) 108.00 8.00 Textual Information(5)
6 Kalpataru Projects International Limited Gurukrupa Developers Enterprises having significant influence Advance - 0.00 67.00 67.00 Textual Information(6)
7 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Rent Income 3.00 - 1.00 0.00 0.00
8 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Rent Income 14.00 - 7.00 0.00 0.00
9 Kalpataru Projects International Limited LLC Kalpataru Power Transmission Ukraine Subsidiary Any other transaction Rent Income 4.00 - 1.00 0.00 0.00
10 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 187.00 0.00 0.00
11 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 28.00 0.00 0.00
12 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Any other transaction Guarantee commission Transactions arising out of guarantee/indemnity given within the limits stipulated by the Audit Committee/Board 35.00 0.00 0.00
13 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 138.00 0.00 0.00
14 Kalpataru Projects International Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Facility Management Services 500.00 - 260.00 0.00 0.00
15 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Rent Expenses Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 9.00 0.00 0.00
16 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Rent Expenses 2,019.00 - 583.00 0.00 0.00
17 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Reimbursement of Expenses (Payable) 72.00 - 35.00 0.00 0.00
18 Kalpataru Projects International Limited Kalpataru Power Transmission (USA) Inc Subsidiary Any other transaction Service Charges Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 172.00 0.00 0.00
19 Kalpataru Projects International Limited Kalpataru Foundation Enterprises having significant influence Any other transaction Corporate Social Responsibility Contributions Transactions within limit approved by CSR Committee 293.00 0.00 0.00
20 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 900.00 611.00
21 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Trade and Other Receivable - 0.00 3,976.00 4,416.00
22 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Trade and Other Receivable - 0.00 81.00 96.00
23 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Any other transaction Trade and Other Receivable - 0.00 228.00 867.00
24 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 808.00 16,473.00
25 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Security Deposit Given 648.00 - 243.00 20,788.00 21,031.00
26 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Trade and Other Receivable - 0.00 525.00 223.00
27 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 117.00 119.00
28 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Trade and Other Payable - 0.00 2.00 5.00
29 Kalpataru Projects International Limited Kalpataru Power Transmission (USA) Inc Subsidiary Any other transaction Trade and Other Payable - 0.00 156.00 230.00
30 Kalpataru Projects International Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 88.00 90.00
31 Kalpataru Projects International Limited Klassik Vinyl Products LLP Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 1.00 1.00
32 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Any other transaction Trade and Other Payable - 0.00 27.00 0.00
33 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 16,516.00 15,642.00
34 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 32,300.00 9,434.00
35 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 16,817.00 44,421.00
36 Kalpataru Projects International Limited Kalpataru Foundation Enterprises having significant influence Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 1.00 1.00
37 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 42,343.00 45,310.00
38 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 64,576.00 86,154.00
39 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 176.00 0.00
40 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Any other transaction Trade and Other Receivable - 0.00 522.00 940.00
41 Kalpataru Projects International Limited Mofatraj Pukharaj Munot Promoter Director & Non-Executive Chairman Any other transaction Sitting fees 15.00 - 9.00 0.00 0.00
42 Kalpataru Projects International Limited Parag Mofatraj Munot Promoter Director Any other transaction Sitting fees 9.00 - 6.00 0.00 0.00
43 Kalpataru Projects International Limited Shailendra Raj Mehta Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 5.00 0.00 0.00
44 Kalpataru Projects International Limited Kalpataru Limited � Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 0.00 2.00
45 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 208.00 0.00 0.00
46 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Any other transaction Guarantee commission Transactions arising out of Guarantees given within the limits stipulated by the Audit Committee/Board 274.00 0.00 0.00
47 Kalpataru Projects International Limited Argos Arkaya Power Solutions LLP Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 36.00 0.00
48 Kalpataru Projects International Limited Kalpataru Business Solutions Private Limited Enterprises having significant influence Any other transaction Intellectual Property License fee 1,000.00 - 500.00 0.00 0.00
49 Kalpataru Projects International Limited Shailendra Kumar Tripathi Deputy Managing Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 427.00 0.00 427.00
50 Kalpataru Projects International Limited Kiyana Ventures LLP Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 638.00 638.00
51 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Sale of goods or services Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 2,259.00 0.00 0.00
52 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 19,165.00 18,026.00
53 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Sale of goods or services 12,900.00 - 2,960.00 0.00 0.00
54 Kalpataru Projects International Limited Abacus Real Estate Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 37.00 1,415.00
55 Kalpataru Projects International Limited Kalpataru Urbanscape LLP Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 4,971.00 3,971.00
56 Kalpataru Projects International Limited K C Holdings Private Limited Enterprises having significant influence Any other transaction Rent Expenses 9.00 - 4.00 0.00 0.00
57 Kalpataru Projects International Limited Dynacraft Machine Company Limited Enterprises having significant influence Any other transaction Rent Expenses 70.00 - 22.00 0.00 0.00
58 Kalpataru Projects International Limited Dynacraft Machine Company Limited Enterprises having significant influence Any other transaction Security Deposit Received 70.00 - (17.00) 68.00 51.00
59 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Rent Income 276.00 - 142.00 0.00 0.00
60 Kalpataru Projects International Limited Parag Mofatraj Munot Promoter Director Any other transaction Commission payable 440.00 - 440.00 0.00 440.00
61 Kalpataru Projects International Limited Mofatraj Pukharaj Munot Promoter Director & Non-Executive Chairman Any other transaction Commission payable 440.00 - 440.00 0.00 440.00
62 Kalpataru Projects International Limited Brijbhoomi Expressway Private Limited Subsidiary Any other transaction Advance from Customers received / (Adjusted) [Net] - 0.00 1,226.00 1,226.00 Textual Information(7)
63 Kalpataru Projects International Limited Kurukshetra Expressway Private Limited Joint Venture Any other transaction Expected Credit Loss on Loans given Transaction originally entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 0.00 30,785.00 30,841.00
64 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 435.00 463.00
65 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 314.00 314.00
66 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 1,200.00 0.00
67 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Interest received Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 102.00 0.00 0.00
68 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Interest received Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 397.00 0.00 0.00
69 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Interest received Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 9.00 0.00 0.00
70 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Interest received Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 603.00 0.00 0.00
71 Kalpataru Projects International Limited Kalpataru Power Chile SpA Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee (449.00) 444.00 0.00 Loan 8.2800 Repayable by 31st December 2025 Unsecured Business purpose Textual Information(8)
72 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Loan Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 9,767.00 10,412.00 Loan 7.0700 Repayable by 12th August 2028 Unsecured Business purpose
73 Kalpataru Projects International Limited Kalpataru Power Transmission Sweden AB Subsidiary Loan Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board 0.00 23,068.00 24,133.00 Loan 5.0300 Repayable by 31st March 2028 Unsecured Business purpose
74 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Loan Transactions arising out of loans given within the limits stipulated by the Audit Committee/Board (7,100.00) 7,450.00 689.00 Loan 7.500 Repayable by 31st March 2028 Unsecured Business purpose Textual Information(9)
75 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Loan - 0.00 435.00 463.00 Loan 8.2800 Repayable by 31st March 2027 Unsecured Business purpose
76 Estrela Reluzente Participa��es S.A. Fasttel Engenharia S.A. Subsidiary Loan - 99.00 9,591.00 9,690.00 Loan 7.8600 Repayable by 31st March 2027 Unsecured Business Purpose Textual Information(10)
77 Kalpataru Projects International Limited Kurukshetra Expressway Private Limited Joint Venture Loan Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. 56.00 30,785.00 30,841.00 Loan 0 Repayable on demand Unsecured Business purpose Textual Information(11)
78 Kalpataru Projects International Limited Brijbhoomi Expressway Private Limited Subsidiary Loan - 0.00 6,846.00 6,846.00 Loan 0 Repayable by 8th October, 2027 Unsecured Business purpose
79 Kalpataru Projects International Limited Wainganga Expressway Private Limited Subsidiary Loan Transactions entered pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. Further, it is a wholly owned subsidiary and hence, does not require approval from Audit Committee for new transactions 2,632.00 31,897.00 34,529.00 Loan 0 Repayable by 31st March 2026 Unsecured Business purpose Textual Information(12)
80 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Loan Repayment of loan towards loan granted pursuant to approval by Audit Committee of Erstwhile JMC projects (India) Limited, now merged with the Company. (38,965.00) 38,965.00 0.00 Loan 0 - Unsecured Business purpose
81 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Guarantee / Letter of Comforts Outstanding - 0.00 2,350.00 0.00
82 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 286.00 0.00
83 Kalpataru Projects International Limited JMC Mining and Quarries Limited Subsidiary Loan - 0.00 75.00 75.00 Loan 0 Repayable on Demand Unsecured Business purpose
84 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 1,900.00 0.00 1,900.00
85 Kalpataru Projects International Limited Manish Mohnot Key Management Personnel Remuneration The terms are approved by the Nomination & Remuneration Committee 300.00 27.00 0.00
86 Kalpataru Projects International Limited Ram Patodia Chief Financial Officer Remuneration The terms are approved by the Nomination & Remuneration Committee 138.00 10.00 0.00
87 Kalpataru Projects International Limited Shweta Girotra Company Secretary Remuneration The terms are approved by the Nomination & Remuneration Committee 64.00 6.00 0.00
88 Kalpataru Projects International Limited Shailendra Kumar Tripathi Deputy Managing Director Remuneration The terms are approved by the Nomination & Remuneration Committee 199.00 24.00 0.00
89 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Remuneration - 109.00 0.00 0.00
90 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Any other transaction Trade and Other Payable - 0.00 12.00 12.00
91 Shree Shubham Logistics Limited Punarvasu Financial Services Private Limited Subsidiary Any other transaction Rent Income - 2.00 0.00 0.00
92 Punarvasu Financial Services Private Limited Shree Shubham Logistics Limited Holding Company Interest received - 64.00 0.00 0.00
93 Punarvasu Financial Services Private Limited Shree Shubham Logistics Limited Holding Company Loan - 0.00 1,200.00 1,200.00 Loan 10.7500 Repayable by 5th December 2026 Unsecured Business purpose
94 Shree Shubham Logistics Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Facility Management Services - 7.00 0.00 0.00
95 Shree Shubham Logistics Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 4.00 3.00
96 Kalpataru Power Transmission Sweden AB Linjemontage i Gr�storp Aktiebolag Subsidiary Any other transaction Trade and Other Receivable - 0.00 4.00 1.00
97 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 1.00
98 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Any other transaction Sale of goods or services - 85.00 0.00 0.00
99 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Loan - 1,757.00 1,886.00 129.00
100 Linjemontage i Gr�storp Aktiebolag Fasttel Engenharia S.A. Fellow Subsidiary Loan - 0.00 4,795.00 5,092.00 Loan 5.3400 Within 3 years from drawdown date Unsecured Business Purpose
101 Linjemontage i Gr�storp Aktiebolag Fasttel Engenharia S.A. Fellow Subsidiary Interest received - 127.00 183.00 332.00
102 Saicharan Properties Limited Property Solutions (India) Private Limited Enterprises having significant influence Purchase of goods or services - 7.00 0.00 0.00
103 Kalpataru Metfab Private Limited Vishal Suryakant Dave Chief Executive Officer Remuneration - 3.00 1.00 0.00
104 Shree Shubham Logistics Limited Manoj Garg Chief Financial Officer Remuneration - 44.00 0.00 0.00
105 Shree Shubham Logistics Limited Maneesh Mansingka Key Managerial Personnel Any other transaction Reimbursement of Expenses (Payable) - 6.00 0.00 0.00
106 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Any other transaction Investment in Equity Shares Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 23,681.00 23,681.00
107 Kalpataru Projects International Limited JMC Mining and Quarries Limited Subsidiary Any other transaction Rent Expenses Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 2.00 0.00 0.00
108 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Sale of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 3,211.00 0.00 0.00
109 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Purchase of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 1,204.00 0.00 0.00
110 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Trade and Other Payable - 0.00 416.00 0.00
111 Kalpataru Projects International Limited K C Holdings Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 2.00 4.00
112 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Guarantee commission Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 19.00 0.00 0.00
113 Saicharan Properties Limited Property Solutions (India) Private Limited Enterprises having significant influence Any other transaction Trade and Other Payable - 0.00 33.00 2.00
114 Estrela Reluzente Participa��es S.A. Fasttel Engenharia S.A. Subsidiary Interest received - 322.00 975.00 1,507.00
115 Kalpataru Projects International Limited Saicharan Properties Limited Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 115.00 0.00
116 Kalpataru Projects International Limited Kalpataru Power FZCO Subsidiary Any other transaction Purchase of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 3,619.00 0.00 0.00
117 Kalpataru Projects International Limited Kalpataru Power FZCO Subsidiary Any other transaction Trade and Other Payable - 0.00 380.00 890.00
118 Kalpataru Projects International Limited Agile Real Estate Private Limited Enterprises having significant influence Any other transaction Reimbursement of Expenses (Payable) 125.00 - 60.00 0.00 0.00
119 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Interest received Transactions arising out of loan given within the limits stipulated by the Audit Committee / Board 20.00 0.00 0.00
120 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Purchase of Property, Plant and Equipments Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 87.00 0.00 0.00
121 Kalpataru Projects International Limited Dhananjay Mungale Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 9.00 0.00 0.00
122 Kalpataru Projects International Limited Bimal Tanna Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 11.00 0.00 0.00
123 Shree Shubham Logistics Limited Manoj Garg Chief Financial Officer Any other transaction Trade and Other Payable 0.00 - 0.00 4.00 7.00
124 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Advance from Customers received / (Adjusted) [Net] 1,702.00 - 750.00 6,944.00 7,694.00 Textual Information(13)
125 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Any other transaction Purchase of goods or services - 1.00 0.00 0.00
126 Kalpataru Projects International Limited Dhananjay Mungale Independent Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 60.00 0.00 60.00
127 Kalpataru Projects International Limited Bimal Tanna Independent Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 60.00 0.00 60.00
128 Kalpataru Projects International Limited EnergyLink (India) Limited Subsidiary Any other transaction Investment in Equity Shares Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 0.00 15,597.00 15,597.00
129 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Sale of goods or services 67,707.00 - 3,469.00 0.00 0.00
130 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Purchase of Property, Plant and Equipments 1,088.00 - 76.00 0.00 0.00
131 Kalpataru Projects International Limited Raksha Shashiant Kothari Independent Director Any other transaction Sitting fees The terms are approved by the Nomination & Remuneration Committee 9.00 0.00 0.00
132 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Trade and Other Receivable - 0.00 1,803.00 1,069.00
133 Kalpataru Projects International Limited Kalpataru Power Transmission (Mauritius) Limited Subsidiary Any other transaction Trade and Other Receivable - 0.00 18.00 38.00
134 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Any other transaction Other income - 94.00 0.00 0.00
135 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Interest received - 16.00 14.00 0.00
136 Kalpataru Projects International Limited Kalpataru Properties Private Limited Enterprises having significant influence Any other transaction Trade and Other Receivable - 0.00 324.00 426.00
137 Kalpataru Projects International Limited Kalpataru Metfab Private Limited Subsidiary Any other transaction Reimbursement of Expenses (Payable) Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 1.00 0.00 0.00
138 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 1.00 0.00 0.00
139 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Other income 1,000.00 - 157.00 0.00 0.00
140 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Reimbursement of Expenses (Receivable) Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 3.00 0.00 0.00
141 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Rent Expenses Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 7.00 0.00 0.00
142 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Reimbursement of Expenses (Payable) Transaction with a wholly owned subsidiary (at the time of entering agreement) and hence, does not require approval from Audit Committee 401.00 0.00 0.00
143 Kalpataru Projects International Limited Linjemontage i Gr�storp Aktiebolag Indirect Subsidiary Any other transaction Sale of Property, Plant and Equipments 1,000.00 - 145.00 0.00 0.00
144 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Purchase of Property, Plant and Equipments Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 3,037.00 0.00 0.00
145 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Purchase of goods or services Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 319.00 0.00 0.00
146 Kalpataru Projects International Limited Argos Arkaya Power Solutions LLP Enterprises having significant influence Any other transaction Purchase of goods or services 64.00 - 64.00 0.00 0.00
147 Kalpataru Projects International Limited LLC Kalpataru Power Transmission Ukraine Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 3.00
148 Kalpataru Projects International Limited Kalpataru Power Senegal SARL Subsidiary Advance Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 377.00 0.00 377.00 Textual Information(14)
149 Kalpataru Projects International Limited Argos Arkaya Power Solutions LLP Enterprises having significant influence Advance 64.00 - 5.00 0.00 5.00 Textual Information(15)
150 Kalpataru Projects International Limited K C Holdings Private Limited Enterprises having significant influence Advance 384.00 - 380.00 0.00 380.00 Textual Information(16)
151 Kalpataru Projects International Limited Kalpataru Projects Arabia Company Subsidiary Any other transaction Trade and Other Payable - 0.00 0.00 362.00
152 Kalpataru Projects International Limited Shree Shubham Logistics Limited Subsidiary Any other transaction Trade and Other Payable - 0.00 0.00 7.00
153 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Trade and Other Payable - 0.00 0.00 1,668.00
154 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 0.00 10,412.00
155 Shree Shubham Logistics Limited Jigar Joshi Company Secretary Any other transaction Trade and Other Payable - 0.00 0.00 1.00
156 Shree Shubham Logistics Limited Jigar Joshi Company Secretary Remuneration - 3.00 0.00 0.00
157 Saicharan Properties Limited Shree Shubham Logistics Limited Fellow Subsidiary Loan - 7,500.00 0.00 7,500.00 Loan 7.500 Repayable by 30th April 2027 Unsecured Business purpose
158 Saicharan Properties Limited Shree Shubham Logistics Limited Fellow Subsidiary Interest received - 186.00 0.00 0.00
159 Saicharan Properties Limited Neo Pharma Private Limited Enterprises having significant influence Any other transaction Facility Management Services - 3.00 0.00 0.00
160 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Payment made pursuant to a corporate guarantee Transaction with a wholly owned subsidiary and hence, does not require approval from Audit Committee 15,024.00 0.00 0.00
161 Estrela Reluzente Participa��es S.A. Fasttel Engenharia S.A. Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 0.00 11,197.00
162 Kalpataru Power Transmission Sweden AB Linjemontage i Gr�storp Aktiebolag Subsidiary Any other transaction Trade and Other Payable - 0.00 0.00 244.00
163 Kalpataru Power Transmission Sweden AB Linjemontage i Gr�storp Aktiebolag Subsidiary Any other transaction Other income - 93.00 0.00 0.00
164 Kalpataru Power Transmission Sweden AB Linjemontage i Gr�storp Aktiebolag Subsidiary Any other transaction Purchase of services - 183.00 0.00 0.00
165 Fasttel Engenharia S.A. Kalpataru Power Chile SpA Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipments - 675.00 0.00 0.00
166 Fasttel Engenharia S.A. Kalpataru Power Chile SpA Fellow Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 250.00
167 Wainganga Expressway Private Limited Brijbhoomi Expressway Private Limited Fellow Subsidiary Any other transaction Sale of goods or services - 64.00 0.00 0.00
168 Wainganga Expressway Private Limited Vindhyachal Expressway Private Limited Fellow Subsidiary Any other transaction Sale of goods or services - 10.00 0.00 0.00
169 Wainganga Expressway Private Limited Brijbhoomi Expressway Private Limited Fellow Subsidiary Any other transaction Sale of Property, Plant and Equipments - 17.00 0.00 0.00
170 Wainganga Expressway Private Limited Brijbhoomi Expressway Private Limited Fellow Subsidiary Any other transaction Trade and Other Receivable - 0.00 0.00 67.00
171 Linjemontage i Gr�storp Aktiebolag Linjemontage As Subsidiary Any other transaction Service Charges - 15.00 0.00 0.00
172 Linjemontage i Gr�storp Aktiebolag Fasttel Engenharia S.A. Fellow Subsidiary Any other transaction Expected Credit Loss on Loans given - 0.00 0.00 5,424.00
173 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Any other transaction Expected Credit Loss on receivables - 0.00 0.00 940.00
174 Kalpataru Projects International Limited Fasttel Engenharia S.A. Indirect Subsidiary Any other transaction Expected Credit Loss on receivables - 0.00 0.00 16,473.00
175 Kalpataru Projects International Limited Raksha Shashiant Kothari Independent Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 30.00 0.00 30.00
176 Kalpataru Projects International Limited Shailendra Raj Mehta Independent Director Any other transaction Commission payable The terms are approved by the Nomination & Remuneration Committee 50.00 0.00 50.00
177 Kalpataru Projects International Limited Vindhyachal Expressway Private Limited Subsidiary Any other transaction Dividend received - 12,341.00 0.00 0.00
178 Kalpataru Projects International Limited Estrela Reluzente Participa��es S.A. Subsidiary Any other transaction Expected Credit Loss on Investment - 0.00 0.00 23,681.00
179 Estrela Reluzente Participa��es S.A. Fasttel Engenharia S.A. Subsidiary Any other transaction Expected Credit Loss on Investment - 0.00 0.00 27,114.00
180 Estrela Reluzente Participa��es S.A. Fasttel Engenharia S.A. Subsidiary Any other transaction Investment in Equity Shares - 0.00 0.00 27,114.00 Textual Information(17)
Total value of transaction during the reporting period 25,997.00



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Textual Information(1) Advance given
Textual Information(2) Advance given
Textual Information(3) Advance from Customers received / (Adjusted) [Net]
Textual Information(4) Advance from Customers received / (Adjusted) [Net]
Textual Information(5) Advance from Customers received / (Adjusted) [Net]
Textual Information(6) Advance given
Textual Information(7) Advance from Customers received / (Adjusted) [Net]
Textual Information(8) Repaid during the year
Textual Information(9) Repaid during the year
Textual Information(10) Loans Given
Textual Information(11) Loans Given
Textual Information(12) Loans Given
Textual Information(13) Advance from Customers received / (Adjusted) [Net]
Textual Information(14) Advance given
Textual Information(15) Advance given
Textual Information(16) Advance given
Textual Information(17) Notes to Related party transactions for the half year ended 31st March, 2026: 1. Loans given and returned within the reporting period reported on net basis. 2. Opening and closing balance are not given where there was no transaction of Investment during the half year ended March 31, 2026. 3. Foreign Currency transactions are converted at an average rate of exchange during the period. Foreign currency opening and closing balances are convered at a rate of exchanges as at the respective closing date. 4. The interest rates of loan are as applicable as on March 31, 2026. 5.Approval granted by the Audit Committee in foreign currency are shown in INR basis the exchange rate as on March 31, 2026. 6.Transactions with the employees of the Parent Company who are appointed as Directors / KMPs on it's subsidiary companies have not been disclosed considering that such transactions are in accordance with their terms of employment. 7. Post employment benefits are actuarially determined on overall basis and hence not separately provided. 8. During the year, the name of Kalpataru Power Do Brasil Participa��es S.A. changed to Estrela Reluzente Participa��es S.A. with effect from December 4, 2025. 9. During the year, the name of Kalpataru Power DMCC changed to Kalpataru Power FZCO with effect from February 18, 2026 10. During the FY 2026-27, the name of Kalpataru IBN Omairah Company Limited changed to Kalpataru Projects Arabia Company with effect from April 14, 2026 11. The Company has acquired the remaining 35% equity stake of Kalpataru Projects Arabia Company, a subsidiary company on 14th April, 2026 and accordingly Kalpataru Projects Arabia Company became wholly owned subsidiary of the Company with effect from that date.