| Scrip Code | 532413 |
|---|---|
| NSE Symbol | CEREBRAINT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE345B01019 |
| Name of company | INTEGRATED TECHNOLOGIES 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-05-2026 |
| 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 | E Waste Management |
| Start date and time of board meeting | 29-05-2026 16:00:00 |
| End date and time of board meeting | 29-05-2026 18:00:00 |
| 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 | 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? | No |
| Latest Date on which RPT policy is updated | |
| Indicate Company website link for updated RPT policy of the Company | |
| 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? | Yes |
| 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 | 114.21 | 594.42 | |
| Other income | 0.60 | 1.37 | |
| Total income | 114.81 | 595.79 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 66.52 | 316.44 |
| (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 | 22.27 | 129.56 |
| (e) | Finance costs | 204.37 | 750.74 |
| (f) | Depreciation, depletion and amortisation expense | 9.33 | 38.35 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,345.34 | 7,002.33 |
| Total other expenses | 3,345.34 | 7,002.33 | |
| Total expenses | 3,647.83 | 8,237.42 | |
| 3 | Total profit before exceptional items and tax | (3,533.02) | (7,641.63) |
| 4 | Exceptional items | 0.00 | (976.31) |
| 5 | Total profit before tax | (3,533.02) | (8,617.94) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (418.14) | (1,453.70) |
| 9 | Total tax expenses | (418.14) | (1,453.70) |
| 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 | (3,114.88) | (7,164.24) |
| 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 | (3,114.88) | (7,164.24) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (3,114.88) | (7,164.24) |
| 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 | 11,198.65 | 11,198.65 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | (1,888.94) | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -2.78 | -6.4 | |
| Diluted earnings (loss) per share from continuing operations | -2.78 | -6.4 | |
| 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 | -2.78 | -6.4 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -2.78 | -6.4 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above Financial results as reviewed and recommended by the Audit Committee were approved by the Board of Directors as its Meeting held on 29th May 2026. 2.These financial results have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated 5 July, 2016. 3.Lack of working capital led the company to temprorily shut down refurbishment activity and the company is more dependent on back-to-back orders. 4.The Company is engaged in the business of E-Waste Recycling & Refurbishment segment and therefore has only one reportable segment in accoradnce with IND AS 108 operating Segments. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 1,146.45 | |
| Capital work-in-progress | 0.00 | |
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 0.13 | |
| 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 | 5.15 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 597.53 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 0.34 |
| Total of other non-current financial assets | 0.34 | |
| Total non-current financial assets | 603.02 | |
| Deferred tax assets (net) | 3,368.11 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 9,588.08 |
| Total of other non-current assets | 9,588.08 | |
| Total non-current assets | 14,705.79 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 617.97 | |
| Cash and cash equivalents | 29.25 | |
| Bank balance other than cash and cash equivalents | 18.21 | |
| Loans, current | 4,101.50 | |
| Other current financial assets | ||
| Total of other current financial assets | ||
| Total current financial assets | 4,766.93 | |
| Current tax assets (net) | ||
| Other current assets | ||
| Total of other current assets | ||
| Total current assets | 4,766.93 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 19,472.72 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 11,198.65 | |
| Other equity | (1,388.94) | |
| Total equity attributable to owners of parent | 9,809.71 | |
| Non controlling interest | ||
| Total equity | 9,809.71 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 0.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 0.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 4,409.91 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5.62 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 580.13 | |
| Total Trade payable | 585.75 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 27.83 |
| Total of other current financial liabilities | 27.83 | |
| Total current financial liabilities | 5,023.49 | |
| Other current liabilities | 800.95 | |
| 1 | Other current liabilities | 800.95 |
| Total of other current liabilities | 800.95 | |
| Provisions, current | 146.77 | |
| Current tax liabilities (Net) | 3,691.80 | |
| Deferred government grants, Current | ||
| Total current liabilities | 9,663.01 | |
| 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 | 9,663.01 | |
| Total equity and liabilites | 19,472.72 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | ||
| 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 | (8,617.94) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 750.74 | |||||
| Adjustments for decrease (increase) in inventories | 27.15 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 203.27 | |||||
| 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 | 178.51 | |||||
| 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 | 38.35 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 6,803.30 | |||||
| Adjustments for provisions, non-current | 1.43 | |||||
| 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 | 1.16 | |||||
| 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 | 976.31 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 8,977.90 | |||||
| Net cash flows from (used in) operations | 359.96 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 359.96 | |||||
| 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 | 0.00 | |||||
| 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 | 1.16 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 18.19 | |||||
| Net cash flows from (used in) investing activities | 19.35 | |||||
| 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 | 91.34 | |||||
| Repayments of borrowings | 0.10 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 750.74 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.01 | |||||
| Net cash flows from (used in) financing activities | (659.49) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (280.18) | |||||
| 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 | (280.18) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | (2,292.67) | |||||
| Cash and cash equivalents cash flow statement at end of period | (2,572.85) | |||||
| 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 | Disclaimer of 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 | YCRJ & Associates | Yes | 30-09-2026 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 596.79 | 596.79 |
| 2 | Total Expenditure | 8,238.42 | 8,238.42 |
| 3 | Net Profit/(Loss) | (7,164.24) | (7,164.24) |
| 4 | Earnings Per Share | -6.4 | -6.4 |
| 5 | Total Assets | 19,472.72 | 19,472.72 |
| 6 | Total Liabilities | 19,472.72 | 19,472.72 |
| 7 | Net Worth | 9,809.71 | 9,809.71 |
| 8 | Devaluation of Stock | 976.31 | 976.31 |
| 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) | Disclaimer of opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Disclaimer of opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Disclaimer of opinion | Repetitive | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| 4 | Textual Information(16) | Disclaimer of opinion | Repetitive | Textual Information(17) | Textual Information(18) | Textual Information(19) | Textual Information(20) |
| 5 | Textual Information(21) | Disclaimer of opinion | Repetitive | Textual Information(22) | Textual Information(23) | Textual Information(24) | Textual Information(25) |
| 6 | Textual Information(26) | Disclaimer of opinion | Repetitive | Textual Information(27) | Textual Information(28) | Textual Information(29) | Textual Information(30) |
| Textual Information(1) | a) The Company has prepared its financial results on a going concern basis, notwithstanding the fact that, the company is incurring significant operating losses during the current financial year and previous financial year. In addition, the Company has substantially reduced its workforce, ceased certain key operations including refurbishment activities and experienced a substantial decline in revenues. Furthermore, the Company is facing challenges in meeting its obligations, including the servicing of current liabilities and settlement of income tax dues. These events and conditions collectively give rise to material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient and appropriate audit evidence to support managements assessment that the going concern basis of accounting is appropriate. |
|---|---|
| Textual Information(2) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(3) | No quantification |
| Textual Information(4) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(5) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Textual Information(6) | b) During the year, the Company has devalued inventories amounting to Rs. 9.76 Crore on an ad hoc basis. However, the management has not provided item-wise details, valuation workings, or the basis and supporting documents for such devaluation. In the absence of sufficient and appropriate audit evidence regarding the nature, accuracy, and justification of the said inventory devaluation, we are unable to determine whether any adjustments are required in respect of the value of inventories, cost of goods sold, and consequential impact on the statement. Accordingly, we are unable to comment on the correctness and adequacy of such devaluation. |
| Textual Information(7) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(8) | No quantification |
| Textual Information(9) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(10) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Textual Information(11) | c) Loans and advances given by the company includes Rs.5.98 Crore receivable from its subsidiary company which is outstanding for more than 3 years. Also, the subsidiary companys auditors expressed concerns over the subsidiary companys ability to continue as going concern, as the net worth of the subsidiary company has been completely eroded. The company has not made any provision for expected credit loss of said loan and its investment in equity shares (book value of Rs.0.035 Crore) of the said subsidiary company. And hence, we are unable to express opinion on the correctness of the carrying value of the Loans receivable from its subsidiary company and investment in equity shares of its subsidiary company. |
| Textual Information(12) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(13) | No quantification |
| Textual Information(14) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(15) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Textual Information(16) | d) Total Trade receivables of the company as on 31.03.2026 is Rs. 143.07 Crore, out of which Rs. 142.99 Crore is outstanding for more than 1 year. However, the company has made provision for bad and doubtful debts only to the extent of Rs.136.89 Crore on adhoc basis. Also, the balance of trade receivables is subject to confirmation and the company has not assessed the loss allowance for expected credit loss and therefore, we are unable to express opinion on the correctness of the provisions for bad and doubtful debts, carrying value of the said receivables and its impact, if any, on the Statement. |
| Textual Information(17) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(18) | No quantification |
| Textual Information(19) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(20) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Textual Information(21) | e) The company is having outstanding dues recoverable from an overseas party amounting to Rs. 100.28 Crore (Rs.15.00 Crore reported under Other current assets and Rs.85.28 Crore reported under Other Non-current assets) on account of sale consideration of Companys erstwhile subsidiary M/s Cerebra Middle East FZCO Dubai, vide sale agreement dated 17.03.2022 and settlement of advances due from said erstwhile subsidiary company. As per the terms of the said agreement, the payment period now stands expired and overdue for payment for more than 2 years and the balances are subject to confirmation. The Company has not made any provision for bad and doubtful receivables, also the said balances were not restated as per the requirement of Ind AS 21 The effects of changes in foreign exchange rates. Hence, we are unable to comment on the regulatory compliances, recoverability of dues and its impact on the Statement. |
| Textual Information(22) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(23) | No quantification |
| Textual Information(24) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(25) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Textual Information(26) | f) The company has given Rs.20.29 Crore (Rs.10.81 Crore reported under current assets and Rs.9.49 Crore reported -under Non-current assets) towards Capital Advances and Other Advances to various parties, which are outstanding for more than 1 year and are subject to confirmation. Also, no provision has been made in the books for bad and doubtful portion. Hence, we are unable to comment on its recoverability and its consequential impact, if any, on the Statement. |
| Textual Information(27) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(28) | No quantification |
| Textual Information(29) | With respect to basis for disclaimer mentioned in point a, the management is of the opinion that, Despite the operational and financial challenges faced during the financial year including significant operating losses, workforce reductions, cessation of certain non-core operations, and a decline in revenues, the management continues to believe that the going concern assumption is appropriate for the preparation of the financial statements, based on the following mitigating actions and plans currently underway Significant cost rationalization measures have been implemented across all functions, including renegotiation of vendor contracts, optimization of manpower, and reduction of discretionary expenditures he Company is in discussions with potential investors to raise capital to improve liquidity. Non-core assets are being identified for potential monetization to support working capital requirements and reduce liabilities With respect to basis for disclaimer mentioned in point b, the management is of the opinion that, the adjustment was made on a conservative and ad hoc basis, in light of current market conditions and operational challenges and A significant portion of the inventory comprises E-waste and refurbished components, which by their very nature are susceptible to rapid obsolescence, degradation in quality, and reduced marketability. These factors adversely affect the net realizable value of such inventory items. With respect to basis for disclaimer mentioned in point c, the management is of the opinion that - the company is making the efforts to recover the advances With respect to basis for disclaimer mentioned in point d, the management is of the opinion that, it is continuously following up with customers for recovery and provision has been created as per bad debt policy and managements best estimation With respect to basis for disclaimer mentioned in point e and f, the management is of the opinion that, the company is making the efforts to recover the advances. |
| Textual Information(30) | As irregularity is persisting for the past few years the company should take time bound actions. |
| Name of CEO / Managing director | Ranganathan Venkatraman |
|---|---|
| Name of CFO | Vishwamurthy Phalanetra |
| Name of audit committee chairman | Vasudevan Padmanabhan Nair |
| Name of statutory auditor | CA Vijayendra R Nayak |
| Name of other signatory, if any, with designation | |
| Place | Bangalore |
| Date | 29-05-2026 |
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 | Cerebra Integrated Technologies Limited | Cerebra LPO India Limited | Subsidiary | Loan | NA | 0.06 | 597.47 | 597.53 | |||||||||||||||||
| 2 | Cerebra Integrated Technologies Limited | Cerebra LPO India Limited | Subsidiary | Investment | NA | 0.00 | 3.50 | 3.50 | |||||||||||||||||
| 3 | Cerebra Integrated Technologies Limited | V Ranganathan | Managing Director | Remuneration | NA | 10.06 | 9.23 | 9.96 | |||||||||||||||||
| 4 | Cerebra Integrated Technologies Limited | V Ranganathan | Managing Director | Loan | NA | 44.36 | 2.66 | 7.61 | |||||||||||||||||
| 5 | Cerebra Integrated Technologies Limited | V Ranganathan | Managing Director | Loan | NA | (39.41) | 0.00 | 0.00 | |||||||||||||||||
| 6 | Cerebra Integrated Technologies Limited | P Vishwamurthy | Whole time Director | Remuneration | NA | 10.06 | 10.55 | 11.26 | |||||||||||||||||
| 7 | Cerebra Integrated Technologies Limited | P Vishwamurthy | Whole time Director | Loan | NA | 63.58 | 321.68 | 329.18 | |||||||||||||||||
| 8 | Cerebra Integrated Technologies Limited | P Vishwamurthy | Whole time Director | Loan | NA | (56.08) | 0.00 | 0.00 | |||||||||||||||||
| 9 | Cerebra Integrated Technologies Limited | Ramkripal Verma | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Cerebra Integrated Technologies Limited | Afjalbhai Allarakhbhai Roomi | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Cerebra Integrated Technologies Limited | Afzalkhan Usmankhan Afridi | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Cerebra Integrated Technologies Limited | Kiran Murthi | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Cerebra Integrated Technologies Limited | Vasudevan Padmanabhan Nair | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Cerebra Integrated Technologies Limited | Jignesh J Mehta | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Cerebra Integrated Technologies Limited | Ruma Chatterjee | Director | Any other transaction | Sitting Fees | NA | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Cerebra Integrated Technologies Limited | Surbhi Jain | Company Secretary | Remuneration | NA | 1.88 | 0.30 | 0.30 | |||||||||||||||||
| Total value of transaction during the reporting period | 34.51 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 2,200.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 2,206.11 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0.00 | |