Integrated Filing — IndAS



General information about company

Scrip Code 517544
NSE Symbol CENTUM
MSEI Symbol NOTLISTED
ISIN INE320B01020
Name of company CENTUM ELECTRONICS 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 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 Single segment
Description of single segment ESDM
Start date and time of board meeting 14-05-2026   11:45:00
End date and time of board meeting 14-05-2026   23:00:00
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 14-05-2026
Indicate Company website link for updated RPT policy of the Company www.centumelectronics.com
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 34,419.90 97,305.60
Other income 746.00 1,581.60
Total income 35,165.90 98,887.20
2 Expenses
(a) Cost of materials consumed 17,037.00 68,490.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7,214.40 (2,810.70)
(d) Employee benefit expense 3,894.70 13,174.40
(e) Finance costs 493.20 1,678.90
(f) Depreciation, depletion and amortisation expense 499.20 1,950.50
(f) Other Expenses
1 Other expenses 1,725.50 6,364.70
Total other expenses 1,725.50 6,364.70
Total expenses 30,864.00 88,848.40
3 Total profit before exceptional items and tax 4,301.90 10,038.80
4 Exceptional items 87.60 (20,330.70)
5 Total profit before tax 4,389.50 (10,291.90)
6 Tax expense
7 Current tax 1,240.20 1,483.70
8 Deferred tax (119.00) (70.60)
9 Total tax expenses 1,121.20 1,413.10
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 3,268.30 (11,705.00)
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 3,268.30 (11,705.00)
17 Other comprehensive income net of taxes 18.60 59.90
18 Total Comprehensive Income for the period 3,286.90 (11,645.10)
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 1,474.10 1,474.10
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 41,676.10
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.14 -79.32
Diluted earnings (loss) per share from continuing operations 22.12 -79.32
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 22.14 -79.32
Diluted earnings (loss) per share from continuing and discontinued operations 22.12 -79.32
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) Investors can view the standalone Ind AS financial results of Centum Electronics Limited (the Company) on the Company's website www.centumelectronics.com or on the websites of BSE (www.bseindia.com) or NSE (www.nse-india.com). The Company is an integrated business unit which addresses the Electronics System Design and Manufacturing (ESDM) and accordingly there is only one reportable segment called ESDM in accordance with the requirement of Ind AS 108 - Operating segments. The standalone Ind AS financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee in their meeting on May 13, 2026 and approved by the Board of Directors in their meeting held on May 14, 2026. (a) The Company has investments in Centum Electronics UK Limited, which in turn has made investment in Centum T&S Group Soci�t� Anonyme (S.A.). Centum T&S Group Soci�t� Anonyme (S.A.) and its underlying overseas subsidiaries have incurred losses leading to erosion of net worth and the carrying value of the investment of Rs. 1,537.83 million was higher than the net worth of Centum T&S Group Soci�t� Anonyme (S.A.). The Company has not given any guarantees over and above the investment in this subsidiary. The Company has filed for Redressement Judiciaire procedure for Centum T&S Group Soci�t� Anonyme (S.A.) and certain underlying overseas subsidiaries, under local laws as applicable. Pending outcome of above Redressement Judiciaire procedure, the management has provided for the carrying value of its investment in Centum T&S Group Soci�t� Anonyme (S.A.) amounting to Rs 1,537.83 million and the same has been disclosed as exceptional item in the financial results for the year ended March 31, 2026. The management of the Company believes that there are no other obligations in this regard. (b) The Company has trade receivables amounting to Rs. 469.14 million (gross) outstanding as at March 31, 2026 from Centum E&S (Centum Equipment’s ET Systems), Canada, and Centum T&S (Centum Technologies ET Solutions), Canada, step-down subsidiaries of the Company ('Canada subsidiaries'). Further the Company has inventory which had been procured to fulfill the sales order obligations in relation to Canada subsidiaries. The Board of Directors of the Company in their meeting held on December 19, 2025, has decided to discontinue business operations of the Canada subsidiaries. The Company is in the process of making necessary regulatory filings and intimations with the relevant regulatory authorities. Pending regulatory filings for the liquidation of Canada subsidiaries and its outcome, as a matter of prudence, the management of the Company has provided for carrying value of trade receivables amounting to Rs. 396.00 million, inventory amounting to Rs. 100.78 million and written back liabilities amounting to Rs. 1.54 million and the same has been disclosed as exceptional item in the financial results for the year ended March 31, 2026. (c) Exceptional items for the quarter ending March 31, 2026, includes impact of above items and reversal of related provision accounted for during quarter ended December 31, 2025. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes as follows: Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code 2020 (collectively referred to as the New Labour Codes). The New Labour Codes are effective from November 21, 2025 and introduce changes that include, among other things, setting a uniform definition of wages. The Government is in the process of issuing related rules. The Company has assessed the implications of the New Labour Codes and has recognized an incremental cost of Rs. 31.81 million towards employee benefits during the year ended March 31, 2026. The Company continues to monitor the developments pertaining to the New Labour Codes and the impact of these will be accounted in accordance with applicable accounting standards. During the year ended March 31, 2025, the Fund Raising Committee of the Board of Directors at its meeting held on March 10, 2025 and March 13, 2025 approved the issue and allotment of 1,810,345 equity shares having face value of Rs. 10 each through Qualified Institutional Placement (“QIP”) under the provisions of Chapter VI of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulation, 2018, as amended (“SEBI ICDR Regulation”) and Section 42 and 62 of the Companies Act, 2013, including the rules made thereunder (as amended) to the eligible Qualified Institutional Buyers (QIB), at the issue price of Rs. 1,160 per equity share (including a premium of Rs. 1,150 per equity share), aggregating to approximately Rs. 2,100.00 million which took into account a discount of Rs. 59.65 per equity share (i.e. within 5% of the floor price), as permitted in terms of Regulation 176 (1) of Chapter VI of the SEBI ICDR Regulations. The aforesaid proceeds from issue of equity shares (net of share issue expenses) of Rs. 2,006.80 million needs to be utilised towards repayment/prepayment, in full or in part of certain outstanding borrowings availed by the Company and general corporate purposes. The unutilized funds from QIP amounting to Rs. 595.38 million has been placed in fixed deposits with banks and Rs. 4.80 million in current account with bank as at March 31, 2026. The Bengaluru Bench of the National Company Law Tribunal (NCLT) vide its order dated October 29, 2025, has approved the Scheme of Amalgamation (the Scheme) of wholly owned subsidiary of the Company, Centum T&S Private Limited with the Company with an appointed date of April 01, 2024, under section 230 to 232 and other applicable provisions of the Companies Act, 2013 read with the rules framed thereunder. The said Scheme has become effective from October 29, 2025 on compliance of all the conditions precedent mentioned therein. Consequently, above mentioned wholly owned subsidiary of the Company got amalgamated with the Company w.e.f. April 01, 2024. Since the amalgamated entity is under common control, the accounting of the said amalgamation has been done applying Pooling of interest method as prescribed in Appendix C of Ind AS 103 'Business Combinations' w.e.f the first day of the earliest period presented i.e. April 01, 2024. While applying Pooling of Interest method, the Company has recorded all assets, liabilities and reserves attributable to the wholly owned subsidiary company at their carrying value as appearing in the consolidated Ind AS financial statements of the Company immediately prior to the amalgamation as per guidance given in ITFG Bulletin 9. The previous year / quarter figures have been restated considering that the amalgamation has taken place from the first day of the earliest period presented i.e., April 01, 2024 as required under Appendix C of Ind AS 103. Below is the summary of restatement of previous year / quarter figures: (Rs.in million) Particulars Quarter ended Year ended March 31, 2025 March 31, 2025 March 31, 2025 March 31, 2025 Reported Restated Reported Restated Total income 2,732.77 2,777.64 7,568.33 7,826.62 Total expenses 2,334.20 2,414.90 6,856.30 7,209.58 Profit/ (loss) before tax 398.57 362.74 712.03 617.04 Profit/ (loss) for the period 295.79 279.67 527.95 456.31 Total comprehensive income for the period (net of tax) 294.69 278.78 529.57 458.14 Earnings per equity share (of Rs. 10 each): - Basic (Rs.) 22.31 21.09 40.66 35.14 - Diluted (Rs.) 22.12 20.91 40.31 34.84 Consequent to the amalgamation of the wholly owned subsidiary into the Company with effect from Apri 01, 2024, the current tax and deferred tax expense for the year ended March 31, 2025 as recognized in the books by the Company and above wholly owned subsidiary have been recomputed. Accordingly, tax expenses for the year ended March 31, 2026, include reversal of current tax expenses of Rs. 21.11 million in relation to year ended March 31, 2025. The Board of Directors of the Company at their meeting held on May 14, 2026 have recommended dividend of Rs.5 per equity share for the financial year ended March 31, 2026 which is subject to approval of the shareholders at the ensuing Annual General Meeting of the Company. The figures of the quarter ended March 31 of the current and previous year in the standalone Ind AS financial results are the balancing figures between the audited figures in respect of the full financial years and the unaudited published year to date figures for the nine months ended December 31 for the respective years, being the date of the end of the third quarter of the financial year which were subjected to limited review.



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 13,372.50
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 363.50
Other intangible assets 249.90
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 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 1,482.70
Total of other non-current financial assets 1,482.70
Total non-current financial assets 1,482.70
Deferred tax assets (net) 1,942.50
Other non-current assets
1 Non-current tax assets (net) 117.70
2 Other assets 478.90
Total of other non-current assets 596.60
Total non-current assets 18,007.70
2 Current assets
Inventories 45,677.60
Current financial asset
Current investments 0.00
Trade receivables, current 30,730.90
Cash and cash equivalents 3,775.20
Bank balance other than cash and cash equivalents 8,220.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 372.90
Total current financial assets 43,099.00
Current tax assets (net) 0.00
Other current assets
1 Other assets 3,806.90
Total of other current assets 3,806.90
Total current assets 92,583.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,10,591.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,474.10
Other equity 41,676.10
Total equity attributable to owners of parent 43,150.20
Non controlling interest
Total equity 43,150.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 223.50
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 85.40
Total of other non-current financial liabilities 85.40
Total non-current financial liabilities 308.90
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current 132.60
Other non-current liabilities
1 Net employee defined benefit liabilities 253.70
Total of other non-current liabilities 253.70
Total non-current liabilities 695.20
Current liabilities
Current financial liabilities
Borrowings, current 11,975.70
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 949.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 24,544.10
Total Trade payable 25,493.70
Other current financial liabilities
1 Lease liabilities 63.00
2 Other financial liabilities 2,975.00
Total of other current financial liabilities 3,038.00
Total current financial liabilities 40,507.40
Other current liabilities 24,217.90
1 Other liabilities 24,105.90
2 Net employee defined benefit liabilities 112.00
Total of other current liabilities 24,217.90
Provisions, current 1,306.00
Current tax liabilities (Net) 640.40
Deferred government grants, Current 74.10
Total current liabilities 66,745.80
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 67,441.00
Total equity and liabilites 1,10,591.20
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 Re-measurements gains/ (losses) on defined benefit plans 24.80 80.00
Total Amount of items that will not be reclassified to profit and loss 24.80 80.00
2 Income tax relating to items that will not be reclassified to profit or loss 6.20 20.10
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 18.60 59.90



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 (10,291.90)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (14,395.20)
Adjustments for decrease (increase) in trade receivables, current (2,822.50)
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 9,251.70
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 1,950.50
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 15,378.30
Adjustments for provisions, current 4,139.00
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 307.50
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 171.50
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 13,980.80
Net cash flows from (used in) operations 3,688.90
Dividends received 0.00
Interest paid 1,518.00
Interest received 994.70
Income taxes paid (refund) 1,998.40
Other inflows (outflows) of cash 1,676.40
Net cash flows from (used in) operating activities 2,843.60
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 3,950.40
Proceeds from sales of investment property 22.30
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 159.20
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 534.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,001.80)
Net cash flows from (used in) investing activities (4,236.60)
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 3.40
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 3,109.10
Repayments of borrowings 683.40
Payments of lease liabilities 95.70
Dividends paid 882.40
Interest paid 1,445.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 5.50
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,387.50)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 169.60
Net increase (decrease) in cash and cash equivalents (1,217.90)
Cash and cash equivalents cash flow statement at beginning of period 4,867.60
Cash and cash equivalents cash flow statement at end of period 3,649.70





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. Batliboi & Co. LLP Yes 31-07-2027


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 QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-03-2025
Amount Raised 21,000.00
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 Nil
Comments of the auditors, if any Nil
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 Repayment / pre-payment, in part or in full, of certain outstanding borrowings availed by the Company Not Applicable 11,499.20 0.00 11,499.20 0.00
2 Capital expenditure for purchase of new equipment and machinery Not Applicable 3,496.80 0.00 2,567.80 0.00
3 General Corporate Purposes Not Applicable 5,072.00 0.00 0.00 0.00


Signatory Details

Name of signatory Indu H S
Designation of person Company Secretary and Compliance Officer
Place Bangalore
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 Centum Electronics Limited Centum T&S,France Subsidiaries Sale of goods or services 165.40 Yes 0.00 13-05-2026 165.40 0.00 0.00
2 Centum Electronics Limited Centum E&S,Canada Subsidiaries Sale of goods or services 324.00 Yes 0.00 13-05-2026 324.00 0.00 0.00
3 Centum T&S France Centum Electronics Limited Subsidiaries Sale of goods or services 149.30 Yes 0.00 13-05-2026 149.30 0.00 0.00
4 Centum Electronics Limited Apparao Mallavarapu Promoter Group and KMP Remuneration 223.10 Yes 0.00 13-05-2026 223.10 0.00 0.00
5 Centum Electronics Limited Nikhil Mallavarapu Promoter Group and KMP Remuneration 217.90 Yes 0.00 13-05-2026 217.90 0.00 0.00
6 Centum Electronics Limited Tanya Mallavarapu Promoter Group Remuneration 5.90 Yes 0.00 13-05-2026 5.90 0.00 0.00
7 Centum Electronics Limited Centum E&S,Canada Subsidiaries Any other transaction Impairment of Trade receivable 3,944.60 Yes 0.00 13-05-2026 3,944.60 3,944.60 0.00
8 Centum Electronics Limited Centum Electronics UK Limited Subsidiaries Any other transaction Impairment of Investment 15,378.30 Audit Committee approved the impairment of investment at its meeting held on 14th February, 2026 15,378.30 15,378.30 0.00
9 Centum T&S,France Centum T&S Belgique Subsidiaries Sale of goods or services Yes 126.60 0.00 0.00
10 Centum T&S,France Centum R&D Subsidiaries Sale of goods or services Yes 1,950.10 0.00 0.00
11 Centum T&S,France Centum E&S Subsidiaries Sale of goods or services Yes 29.00 0.00 0.00
12 Centum T&S,France Centum T&S Canada Subsidiaries Sale of goods or services Yes 53.00 0.00 0.00
13 CENTUM T&S GROUP Centum T&S,France Subsidiaries Sale of goods or services Yes 1,308.20 0.00 0.00
14 CENTUM T&S GROUP Centum T&S Belgique Subsidiaries Sale of goods or services Yes 35.90 0.00 0.00
15 CENTUM T&S GROUP Centum R&D Subsidiaries Sale of goods or services Yes 54.30 0.00 0.00
16 CENTUM T&S GROUP CENTUM ADETEL TRANSPORTATION SYSTEM Subsidiaries Sale of goods or services Yes 32.80 0.00 0.00
17 Centum E&S Centum T&S,France Subsidiaries Sale of goods or services Yes 150.00 0.00 0.00
18 Centum E&S CENTUM ADETEL TRANSPORTATION SYSTEM Subsidiaries Sale of goods or services Yes 32.70 0.00 0.00
19 Centum T&S Canada Centum T&S,France Subsidiaries Sale of goods or services Yes 15.30 0.00 0.00
20 Centum T&S Canada Centum E&S Subsidiaries Sale of goods or services Yes 89.90 0.00 0.00
21 Centum T&S Canada CENTUM ADETEL TRANSPORTATION SYSTEM Subsidiaries Sale of goods or services Yes 132.90 0.00 0.00
22 Centum Electronics UK Limited Centum T&S Group Subsidiaries Any other transaction Impairment of Investment 11,674.70 Audit Committee approved the impairment of investment at its meeting held on 14th February, 2026 11,674.70 0.00 0.00
23 Centum Electronics UK Limited Centum T&S Group Subsidiaries Any other transaction Provision for other receivable 381.50 Audit Committee approved the impairment of receivable at its meeting held on 14th February, 2026 381.50 0.00 0.00
24 Centum Electronics UK Limited Centum T&S Group Subsidiaries Any other transaction Provision for interest 76.30 Audit Committee approved the impairment of interest at its meeting held on 14th February, 2026 76.30 0.00 0.00
25 Centum Electronics UK Limited Centum T&S Group Subsidiaries Any other transaction Impairment of Investment 7,630.00 Audit Committee approved the impairment of advance at its meeting held on 14th February, 2026 7,630.00 0.00 0.00
Total value of transaction during the reporting period 44,181.70