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General information about company

Scrip Code 532945
NSE Symbol SEPC
MSEI Symbol NOTLISTED
ISIN INE964H01014
Name of company SEPC 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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 CONTRACT
Start date and time of board meeting 25-05-2026   10:45:00
End date and time of board meeting 25-05-2026   15:30:00
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 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 13-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.shriramepc.com/pdf/RPT%20Policy-17-2-25.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 15,367.44 54,775.04
Other income 1,512.10 3,134.05
Total income 16,879.54 57,909.09
2 Expenses
(a) Cost of materials consumed 12,828.99 42,005.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 680.03 2,899.95
(e) Finance costs 912.51 4,075.62
(f) Depreciation, depletion and amortisation expense 92.69 487.62
(f) Other Expenses
1 Other Expenses 1,462.42 5,370.97
Total other expenses 1,462.42 5,370.97
Total expenses 15,976.64 54,839.46
3 Total profit before exceptional items and tax 902.90 3,069.63
4 Exceptional items (40.09) (109.06)
5 Total profit before tax 862.81 2,960.57
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 113.52 863.52
9 Total tax expenses 113.52 863.52
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 749.29 2,097.05
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 749.29 2,097.05
17 Other comprehensive income net of taxes 20.88 (30.88)
18 Total Comprehensive Income for the period 770.17 2,066.17
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 1,94,332.28 1,94,332.28
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve (6,286.48)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.04 0.12
Diluted earnings (loss) per share from continuing operations 0.04 0.12
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.04 0.12
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.12
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 2,098.95
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 15.84
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 55.34
Trade receivables, non-current 27,170.01
Loans, non-current 696.17
Other non-current financial assets
1 Other non-current financial assets 1,277.55
2 Right to use Assets 122.90
3 Contract Assets 9,037.62
Total of other non-current financial assets 10,438.07
Total non-current financial assets 38,359.59
Deferred tax assets (net) 38,426.10
Other non-current assets
1 Other non-current assets 79.48
2 Income Tax Assets (net) 1,509.09
Total of other non-current assets 1,588.57
Total non-current assets 80,489.05
2 Current assets
Inventories 0.00
Current financial asset
Current investments 138.36
Trade receivables, current 27,867.53
Cash and cash equivalents 2,600.14
Bank balance other than cash and cash equivalents 4,848.59
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,48,921.51
Total current financial assets 1,84,376.13
Current tax assets (net) 0.00
Other current assets
1 Other current assets 13,110.12
Total of other current assets 13,110.12
Total current assets 1,97,486.25
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,77,975.30
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,94,332.28
Other equity (6,286.48)
Total equity attributable to owners of parent 1,88,045.80
Non controlling interest
Total equity 1,88,045.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23,930.38
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 453.78
2 Lease Liabilities 20.29
Total of other non-current financial liabilities 474.07
Total non-current financial liabilities 24,404.45
Provisions, non-current 620.14
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Contract Liabilities 2,174.36
Total of other non-current liabilities 2,174.36
Total non-current liabilities 27,198.95
Current liabilities
Current financial liabilities
Borrowings, current 11,206.35
Trade payables, 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 44,900.63
Total Trade payable 44,900.63
Other current financial liabilities
1 Other current financial liabilities 91.00
2 Lease Liabilities 192.72
Total of other current financial liabilities 283.72
Total current financial liabilities 56,390.70
Other current liabilities 6,217.50
1 Other current liabilities 496.88
2 Contract Liabilities 5,720.62
Total of other current liabilities 6,217.50
Provisions, current 122.35
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 62,730.55
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 89,929.50
Total equity and liabilites 2,77,975.30
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
Total Amount of items that will not be reclassified to profit and loss
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 (20.88) 30.88
5 Total Other comprehensive income 20.88 (30.88)



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 2,960.57
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,075.60
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (6,684.98)
Adjustments for decrease (increase) in trade receivables, non-current (37,453.14)
Adjustments for decrease (increase) in other current assets 75.78
Adjustments for decrease (increase) in other non-current assets (79.48)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (542.07)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,767.56
Adjustments for increase (decrease) in trade payables, non-current 720.21
Adjustments for increase (decrease) in other current liabilities 227.45
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 487.62
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (13.49)
Adjustments for provisions, non-current 35.79
Adjustments for other financial liabilities, current (2,123.68)
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 167.11
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (4.40)
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 (1,271.97)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (29,950.31)
Net cash flows from (used in) operations (26,989.74)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (654.64)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (26,335.10)
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 133.95
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 84.80
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 172.15
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (658.34)
Net cash flows from (used in) investing activities (704.94)
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 32,494.88
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 737.73
Repayments of borrowings 2,465.29
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,845.05
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 28,922.27
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,882.23
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 1,882.23
Cash and cash equivalents cash flow statement at beginning of period 717.91
Cash and cash equivalents cash flow statement at end of period 2,600.14





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification 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 MSKA & Associates Yes 31-07-2027


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 94.59 94.59
2 Total Expenditure 54,839.46 54,839.46
3 Net Profit/(Loss) 2,097.05 2,097.05
4 Earnings Per Share 0.12 0.12
5 Total Assets 3,09,265.94 3,09,265.94
6 Total Liabilities 1,17,187.29 1,17,187.29
7 Net Worth 1,92,078.65 1,92,078.65


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 Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block

Textual Information(1) The carrying value of Deferred Tax Asset (DTA) as on March 31, 2026, include an amount of Rs.28,187.76 Lakhs (March 31, 2025 Rs. 29,548.46 lakhs), which was recognized on carried forward business losses of Rs.80,665.52 Lakhs (March 31, 2025 Rs. 84,559.48 lakhs). Due to non-availability of sufficient appropriate audit evidence to corroborate managements assessment that sufficient taxable profits will be available in the future against which such

carried forward business losses can be utilised as required by Ind AS 12: Income taxes, we are unable to comment on adjustments, if any, that may be required to the carrying value of the aforesaid DTA as on March 31, 2026. (Refer Note 06 of the Statement).
Textual Information(2) Note No 6 as appearing in the Standalone Financial Results for the quarter and year ended March 31, 2026

The Company has business losses which are allowed to be carried forward and set off against available future taxable profits under the Income Tax Act, 1961, in respect of which the Company has created Deferred Tax Assets (DTA). The Company has recognised DTA on the carry forward unabsorbed business losses to the extent of Rs.80,665.52 lakhs (March 31, 2025: Rs.84,559.48 lakhs) out of the total carry forward unabsorbed business losses of Rs.87,285.97 lakhs that was available as at March 31, 2026 (March 31, 2025- Rs.92,648.02 lakhs). The DTA amount recognised by the Company on these carry forward unabsorbed business losses amounts to Rs.28,187.76 lakhs as at March 31, 2026 (March 31, 2025- Rs. 29,548.46 lakhs). Considering the potential order book as on date, the current projects in the pipeline and a positive future outlook for the Company, the management of the Company is confident of generating sufficient taxable profits in the future and adjust them against these unabsorbed business losses, and accordingly, the DTA as on March 31, 2026,can be utilised before the expiry of the period for which this benefit is available.

The auditors have qualified this matter in their report for the quarter and year ended March 31, 2026.
Textual Information(3) NA
Textual Information(4) NA
Textual Information(5) NA
Textual Information(6) Non-Current Contract Assets include overdue balances of Rs.9,037.98 lakhs as at March 31, 2026 (March 31, 2025 Rs.6,959.44 Lakhs), which are net of provisions of Rs. 1,036.37 lakhs as at March 31, 2026 (March 31, 2025: Rs.926.98 lakhs) and Non-Current Trade Receivables include overdue balances Rs 5,844.92 Lakhs as on March 31, 2026 (March 31, 2025 Rs. Rs 495.18 lakhs) [net of provisions amounting to Rs. 538.77 Lakhs (March 31, 2025: Rs.82.99

lakhs)], relating to dues on projects which have been stalled due to delays in obtaining approvals from the regulatory authorities and on account of disputes. Due to the nonavailability of sufficient appropriate audit evidence to corroborate managements assessment of the recoverability of the said balances on these projects, we are unable to comment on the carrying value of these non- current Contract Assets and non-current Trade

Receivables and the consequential impact if any, on the Statement of the Company for the year ended March 31, 2026. (Refer Note 03 of the Statement). These qualifications have not been addressed by the Management of the Company in the Statement for the quarter ended March 31, 2026.
Textual Information(7) Note No 3 as appearing in the Standalone Financial Results for the quarter and year ended March 31, 2026

Non-Current Contract Assets include overdue balances of Rs. 9,037.98 lakhs as at March 31, 2026 (March 31, 2025 Rs.6,959.44 Lakhs), which are net of provisions of Rs. 1,036.37 lakhs as at March 31, 2026 (March 31, 2025: Rs.926.98 lakhs). Non-Current Trade Receivable include overdue balances of Rs 5,844.92 lakhs as at March 31, 2026 (March 31, 2025, Rs. 495.18 lakhs), which are net of provisions of Rs. 538.77 lakhs as at March 31, 2026 (March 31, 2025: Rs.82.99 lakhs). Both the above amounts pertain to projects which have been stalled due to delays in obtaining approvals from the regulatory authorities and on account of disputes. One of the customers in the said projects is undergoing liquidation process, in respect of which the Company is confident of recovering the dues based on the realisability of the assets available with the said customer. Further, considering the ongoing negotiations with the customers, the management of the Company is confident of recovering the dues in full.

The Auditors have qualified this matter in their report for the quarter and year ended March 31, 2026.
Textual Information(8) NA
Textual Information(9) NA
Textual Information(10) NA


Signatories detail

Name of CEO / Managing director Venkataramani Jaiganesh
Name of CFO R.S. Chandrasekharan
Name of audit committee chairman Dr. Ravichandran Rajagopalan
Name of statutory auditor MSKA & Associates
Name of other signatory, if any, with designation NA
Place Chennai
Date 25-05-2026


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 Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-06-2025
Amount Raised 35,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Infomerics Valuation and Rating Limited
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 07-03-2026
Explanation for the Deviation / Variation
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 Funding for Payment of Non- Convertible Debentures including redemption and interest The amount under this object has been revised from Rs. 140 Crores to Rs. 15.80 Crores 14,000.00 1,580.00 428.00 1,580.00 Funds partially utilised towards NCD redemption and coupon payment in Q4 FY 26 in accordance with the revised object clause. Balance of Rs. 11.52 crore remains earmarked for NCD redemption and interest payments during the remaining tenor of NCDs
2 Repayment/Pre-payment in full or part of certain borrowings availed by the Company Nil 1,500.00 0.00 1,411.00 0.00
3 Funding for increasing the additional margin of Non- Fund based limits Nil 1,500.00 0.00 1,500.00 0.00
4 To augment the existing and incremental working capital requirement of our Company Rs. 124.20 Crores has been redirected from the original NCD repayment object towards meeting the Company's existing and incremental working capital requirements 16,000.00 12,420.00 10,134.00 12,420.00
5 To augment the existing and incremental working capital requirement of our Company Nil 16,000.00 0.00 16,000.00 0.00
6 General Corporate Purposes Nil 1,500.00 0.00 1,321.00 0.00
7 Issue related expense Nil 500.00 0.00 317.00 0.00


Signatory Details

Name of signatory T. Sriraman
Designation of person Company Secretary and Compliance Officer
Place Chennai
Date 25-05-2026




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 SEPC LIMITED Valiance Engineers Pvt Ltd Common Director Any other transaction Payment Made on Behalf of SEPC 202.39 Approved 202.39 07-02-2026 202.39 (0.37) 0.00 Loan 0 0
2 SEPC LIMITED Mark AB capital Investment India Pvt Ltd. PROMOTER Any other transaction Lease Rent 30.00 Approved 30.00 07-02-2026 30.00 2,189.39 2,595.05 Any other Lease Rent 0 0
3 SEPC LIMITED Mark AB capital Investment India Pvt Ltd. PROMOTER Any other transaction Payment Made on Behalf of SEPC 737.73 Approved 737.73 07-02-2026 737.73 2,189.39 2,595.05 Any other Payment Made on Behalf of SEPC 0 0
4 SEPC LIMITED Mark AB capital Investment India Pvt Ltd. PROMOTER Any other transaction Interest Provided 3.62 Approved 3.62 07-02-2026 3.62 2,189.39 2,595.05 Any other Interest Provided 0 0
5 SEPC LIMITED SEPC Furlong JV Common Director Any other transaction Share of Revenue 4,667.98 Approved 4,667.98 07-02-2026 4,667.98 0.00 186.72 Any other Share of revenue 0 0
6 SEPC LIMITED Shriram EPC Eurotek JV Common Director Any other transaction Share of Revenue 19.46 Approved 19.46 07-02-2026 19.46 0.00 0.00 Any other Share of revenue 0 0
7 SEPC LIMITED SEPC DRS JV Common Director Any other transaction Share of Revenue 40.90 Approved 40.90 07-02-2026 40.90 0.00 0.00 Any other Share of revenue 0 0
Total value of transaction during the reporting period 5,702.08