Integrated Filing — IndAS



General information about company

Scrip Code 506022
NSE Symbol PRAKASH
MSEI Symbol NOTLISTED
ISIN INE603A01013
Name of company PRAKASH INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
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 Iron & Steel
Start date and time of board meeting 22-05-2026   12:40:00
End date and time of board meeting 22-05-2026   14:45:00
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 Statement on impact of audit qualification
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 08-02-2025
Indicate Company website link for updated RPT policy of the Company https://prakash.com/pdfs/Policy-for-Related-Party-Transaction.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 91,987.00 3,47,866.00
Other income 614.00 2,946.00
Total income 92,601.00 3,50,812.00
2 Expenses
(a) Cost of materials consumed 55,027.00 2,11,196.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 392.00 229.00
(d) Employee benefit expense 7,235.00 30,369.00
(e) Finance costs 1,375.00 4,408.00
(f) Depreciation, depletion and amortisation expense 4,170.00 16,793.00
(f) Other Expenses
1 Other Expenses 15,070.00 54,743.00
Total other expenses 15,070.00 54,743.00
Total expenses 83,269.00 3,17,738.00
3 Total profit before exceptional items and tax 9,332.00 33,074.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,332.00 33,074.00
6 Tax expense
7 Current tax 0.00 (240.00)
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 (240.00)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 9,332.00 33,314.00
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 9,332.00 33,314.00
17 Other comprehensive income net of taxes 394.00 (784.00)
18 Total Comprehensive Income for the period 9,726.00 32,530.00
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 17,908.00 17,908.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,40,929.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.21 18.6
Diluted earnings (loss) per share from continuing operations 5.21 18.6
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 5.21 18.6
Diluted earnings (loss) per share from continuing and discontinued operations 5.21 18.6
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) Notes: 1. The above Audited Financial Results for the quarter and year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 22nd May, 2026. 2. The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent applicable. 3. The deferred tax Liability of Rs. 1,262 lakhs and Rs. 2,872 lakhs for the quarter and Year ended on 31st March, 2026 respectively has been adjusted against Securities Premium Account in terms of a court order. 4. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred as the “New Labour Codes’, which were made effective from 21st November, 2025. However, the corresponding Rules under these New Labour codes are yet to be notified. The Company has assessed and recorded past service cost which is not material based on the information available and actuarial valuation. The Company continue to monitor the finalization of Central/State Rules and clarification from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effect based on such developments as and when needed. 5. The Board of Directors has recommended a dividend of Rs.1.80 per equity share of Rs.10 each for the year ended 31st March, 2026. The payment is subject to approval of shareholders at their ensuing Annual General Meeting. 6. The Company operates in one segment only i.e. “Iron & Steel” and therefore, has only one reportable segment in accordance with IND AS 108 ”operating segments”. 7. The figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year and unaudited year to date published figures up to the third quarter ended 31st December, 2025 and 31st December, 2024 respectively. 8. Previous period/year figures have been regrouped/reclassified, wherever considered necessary to make them comparable.



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 2,97,194.00
Capital work-in-progress 19,687.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 32,498.00
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 7,187.00
Total of other non-current financial assets 7,187.00
Total non-current financial assets 7,187.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 1,139.00
Total of other non-current assets 1,139.00
Total non-current assets 3,57,705.00
2 Current assets
Inventories 49,787.00
Current financial asset
Current investments 0.00
Trade receivables, current 19,647.00
Cash and cash equivalents 1,439.00
Bank balance other than cash and cash equivalents 18,107.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 303.00
Total current financial assets 39,496.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 28,277.00
Total of other current assets 28,277.00
Total current assets 1,17,560.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4,75,265.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 17,908.00
Other equity 3,40,929.00
Total equity attributable to owners of parent 3,58,837.00
Non controlling interest
Total equity 3,58,837.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27,557.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 167.00
Total of other non-current financial liabilities 167.00
Total non-current financial liabilities 27,724.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 9,502.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 10,238.00
Total of other non-current liabilities 10,238.00
Total non-current liabilities 47,464.00
Current liabilities
Current financial liabilities
Borrowings, current 23,804.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 727.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12,155.00
Total Trade payable 12,882.00
Other current financial liabilities
1 Other current financial liabilities 14,268.00
Total of other current financial liabilities 14,268.00
Total current financial liabilities 50,954.00
Other current liabilities 7,473.00
1 Other current liabilities 7,473.00
Total of other current liabilities 7,473.00
Provisions, current 5,088.00
Current tax liabilities (Net) 5,449.00
Deferred government grants, Current
Total current liabilities 68,964.00
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 1,16,428.00
Total equity and liabilites 4,75,265.00
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 394.00 (784.00)
Total Amount of items that will not be reclassified to profit and loss 394.00 (784.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 394.00 (784.00)



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 33,074.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,408.00
Adjustments for decrease (increase) in inventories (1,431.00)
Adjustments for decrease (increase) in trade receivables, current (2,282.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (4,920.00)
Adjustments for decrease (increase) in other non-current assets (4.00)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 229.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (16,452.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,029.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 16,793.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 743.00
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 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,265.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (290.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,442.00)
Net cash flows from (used in) operations 29,632.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (240.00)
Other inflows (outflows) of cash 27.00
Net cash flows from (used in) operating activities 29,899.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 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 118.00
Purchase of property, plant and equipment 38,671.00
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 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 2,387.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,342.00
Net cash flows from (used in) investing activities (33,824.00)
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 35,863.00
Repayments of borrowings 26,670.00
Payments of lease liabilities 0.00
Dividends paid 2,686.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,400.00)
Net cash flows from (used in) financing activities 3,107.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (818.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (818.00)
Cash and cash equivalents cash flow statement at beginning of period 2,257.00
Cash and cash equivalents cash flow statement at end of period 1,439.00





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 Chaturvedi & Co. LLP Yes 31-12-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3,47,866.00 3,47,866.00
2 Total Expenditure 3,17,738.00 3,17,738.00
3 Net Profit/(Loss) 33,314.00 30,442.00
4 Earnings Per Share 18.6 17
5 Total Assets 4,75,265.00 4,75,265.00
6 Total Liabilities 1,16,428.00 1,16,428.00
7 Net Worth 3,58,837.00 3,58,837.00


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Since how long continuing Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) The deferred tax liability of Rs. 1262 lakhs and Rs. 2872 Lakhs for the quarter and year ended on 31st March, 2026 respectively has been adjusted against Securities Premium Account in terms of a Court order. Had deferred tax liability been accounted for pursuant to Ind AS-12 Income Tax, Net profit and total comprehensive income after tax for the quarter and year ended on March 31, 2026 would have been lower by Rs. 1262 lakhs and Rs. 2872 lakhs respectively.
Textual Information(2) The net deferred tax liability computed in terms of Ind AS-12 Income Tax amounting to Rs. 2872 Lakhs has been adjusted against Securities Premium Account. This has been in terms of Honble Punjab & Haryana High Court order dated 23rd August, 2007.
Textual Information(3) Same
Textual Information(4) N.A.
Textual Information(5) Agreed


Signatories detail

Name of CEO / Managing director Vikram Agarwal
Name of CFO Prashant Gupta
Name of audit committee chairman Ankita Garg
Name of statutory auditor Rajesh Kumar Agarwal
Name of other signatory, if any, with designation
Place New Delhi
Date 22-05-2026


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 Prakash Industries Limtied Shri Ved Prakash Agarwal Chairman (Promoter) Loan 25,000.00 NA 5,062.00 5,062.00 0.00 Loan 0 5 Unsecured Working Capital and Development of Bhaskarpara Coal Mines
2 Prakash Industries Limtied Prakash Pipes Limtied Same Promoter Group Company Loan 7,500.00 NA 7,500.00 0.00 0.00 Loan 12.00 3 Unsecured General corporate purposes and Working Capital Requirments Textual Information(1)
3 Prakash Industries Limtied Prakash Pipes Limtied Same Promoter Group Company Loan 7,500.00 NA 7,500.00 0.00 0.00 Loan 12.00 3 Unsecured General corporate purposes and Working Capital Requirments Textual Information(2)
4 Prakash Industries Limtied Prakash Pipes Limtied Same Promoter Group Company Interest paid NA 120.99 0.00 0.00
5 Prakash Industries Limtied Ved Prakash Agarwal Chairman (Promoter) Remuneration Notes 420.00 140.00 70.00 Textual Information(3)
6 Prakash Industries Limtied Vikram Agarwal Managing Director (Promoter) Remuneration Notes 225.12 37.52 37.52 Textual Information(4)
7 Prakash Industries Limtied Kanha Agarwal Joint Managing Director (Promoter) Remuneration Notes 168.00 56.00 56.00 Textual Information(5)
8 Prakash Industries Limtied Sanjay Jain Whole-time Director Remuneration Notes 37.91 15.18 22.53 Textual Information(6)
Total value of transaction during the reporting period 21,034.02



Text Block

Textual Information(1) Loan Received
Textual Information(2) Repayment of Loan
Textual Information(3) Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.
Textual Information(4) Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.
Textual Information(5) Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.
Textual Information(6) Related Party Transactions that are required to be approved by the Board of Director and / or any other Board Committee do not require separate approval of the Audit Committee, such as transactions relating to appointment and remuneration of Directors and Key Managerial Personnel.