Integrated Filing — IndAS



General information about company

Scrip Code 543591
NSE Symbol DREAMFOLKS
MSEI Symbol NOTLISTED
ISIN INE0JS101016
Name of company DREAMFOLKS SERVICES 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 23-05-2026
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 Benefit Management Services
Start date and time of board meeting 29-05-2026   14:55:00
End date and time of board meeting 29-05-2026   15:31:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 07-02-2025
Indicate Company website link for updated RPT policy of the Company https://s3.ap-south-1.amazonaws.com/df.imagesv1/website-content/Policy-on-Related-Party-Transactions_Dreamfolks-Services-Limited.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
There were no event of default on loans and debt securities during the concerned period.



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 5,106.50 65,809.60
Other income 691.10 1,955.00
Total income 5,797.60 67,764.60
2 Expenses
(a) Cost of materials consumed 5,922.70 58,721.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 523.40 4,025.40
(e) Finance costs 169.60 237.60
(f) Depreciation, depletion and amortisation expense 89.00 338.90
(f) Other Expenses
1 Other Expenses 890.60 2,563.90
Total other expenses 890.60 2,563.90
Total expenses 7,595.30 65,887.40
3 Total profit before exceptional items and tax (1,797.70) 1,877.20
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,797.70) 1,877.20
6 Tax expense
7 Current tax (505.40) 475.10
8 Deferred tax 33.90 (27.00)
9 Total tax expenses (471.50) 448.10
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (1,326.20) 1,429.10
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 (1,326.20) 1,429.10
17 Other comprehensive income net of taxes 12.80 (9.10)
18 Total Comprehensive Income for the period (1,313.40) 1,420.00
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 1,065.40 1,065.40
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 31,149.80
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.49 2.68
Diluted earnings (loss) per share from continuing operations -2.47 2.66
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 -2.49 2.68
Diluted earnings (loss) per share from continuing and discontinued operations -2.47 2.66
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 1,085.90
Capital work-in-progress 0.00
Investment property 146.70
Goodwill 0.00
Other intangible assets 8.90
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,274.80
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Others 97.90
Total of other non-current financial assets 97.90
Total non-current financial assets 1,372.70
Deferred tax assets (net) 658.60
Other non-current assets
Total of other non-current assets
Total non-current assets 3,272.80
2 Current assets
Inventories 0.00
Current financial asset
Current investments 10,256.00
Trade receivables, current 13,422.00
Cash and cash equivalents 916.20
Bank balance other than cash and cash equivalents 3,704.10
Loans, current 942.70
Other current financial assets
Total of other current financial assets 224.40
Total current financial assets 29,465.40
Current tax assets (net) 1,377.50
Other current assets
1 Others 4,138.50
Total of other current assets 4,138.50
Total current assets 34,981.40
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 38,254.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,065.40
Other equity 31,149.80
Total equity attributable to owners of parent 32,215.20
Non controlling interest
Total equity 32,215.20
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 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 Lease Liability 764.30
Total of other non-current financial liabilities 764.30
Total non-current financial liabilities 764.30
Provisions, non-current 617.30
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,381.60
Current liabilities
Current financial liabilities
Borrowings, current 7.40
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 128.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,298.70
Total Trade payable 3,426.80
Other current financial liabilities
1 Lease Liability 182.00
2 Others 375.20
Total of other current financial liabilities 557.20
Total current financial liabilities 3,991.40
Other current liabilities 589.50
1 Others 589.50
Total of other current liabilities 589.50
Provisions, current 76.50
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 4,657.40
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 6,039.00
Total equity and liabilites 38,254.20
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

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



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain / (loss) on defined benefit plan 17.10 (12.20)
Total Amount of items that will not be reclassified to profit and loss 17.10 (12.20)
2 Income tax relating to items that will not be reclassified to profit or loss 4.30 (3.10)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 12.80 (9.10)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,877.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 237.50
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 16,083.10
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,110.60)
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 342.90
Adjustments for other bank balances (149.90)
Adjustments for increase (decrease) in trade payables, current (13,178.70)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (116.40)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 338.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 147.10
Adjustments for provisions, current 65.70
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (576.20)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (296.10)
Adjustments for dividend income 0.00
Adjustments for interest income 326.00
Adjustments for share-based payments 210.60
Adjustments for fair value losses (gains) (427.00)
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 240.20
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 485.10
Net cash flows from (used in) operations 2,362.30
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 905.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,457.10
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 2,471.00
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 52,400.00
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 0.40
Purchase of property, plant and equipment 86.20
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 2.70
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 299.90
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 247.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 51,682.70
Net cash flows from (used in) investing activities (3,329.70)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 13.90
Payments of lease liabilities 229.80
Dividends paid 0.00
Interest paid 0.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (244.50)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,117.10)
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 (2,117.10)
Cash and cash equivalents cash flow statement at beginning of period 3,033.30
Cash and cash equivalents cash flow statement at end of period 916.20





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S S Kothari Mehta & Co. LLP Yes 31-08-2028


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 Dreamfolks Services Limited Liberatha Peter Kallat KMP Remuneration Approved by AC on the basis of recommendation of NRC 395.80 0.00 54.50
2 Dreamfolks Services Limited Balaji Srinivasan KMP Remuneration Approved by AC on the basis of recommendation of NRC 76.10 0.00 11.20
3 Dreamfolks Services Limited Shekhar Sood KMP Remuneration Approved by AC on the basis of recommendation of NRC 61.00 0.00 11.10
4 Dreamfolks Services Limited Harshit Gupta KMP Remuneration Approved by AC on the basis of recommendation of NRC 13.70 0.00 1.00
5 Dreamfolks Services Limited Liberatha Peter Kallat KMP Any other transaction Reimbursement of expense As per the HR Policy of the company 25.90 0.00 0.00
6 Dreamfolks Services Limited Balaji Srinivasan KMP Any other transaction Reimbursement of expense As per the HR Policy of the company 2.10 0.00 0.00
7 Dreamfolks Services Limited Shekhar Sood KMP Any other transaction Reimbursement of expense As per the HR Policy of the company 6.20 0.00 0.00
8 Dreamfolks Services Limited Harshit Gupta KMP Any other transaction Reimbursement of expense As per the HR Policy of the company 4.30 0.00 0.00
9 Dreamfolks Services Limited Dinesh Nagpal Director Any other transaction Director sitting fee As per Board approved norms 5.50 0.00 0.00
10 Dreamfolks Services Limited Mukesh Yadav Director Any other transaction Director sitting fee As per Board approved norms 8.70 0.30 0.00
11 Dreamfolks Services Limited Monica Widhani Independent director Any other transaction Director sitting fee As per Board approved norms 9.00 0.30 0.00
12 Dreamfolks Services Limited Sunil Kulkarni Independent director Any other transaction Director sitting fee As per Board approved norms 8.40 0.30 0.00
13 Dreamfolks Services Limited Ravindra Pandey Independent director Any other transaction Director sitting fee As per Board approved norms 7.10 0.00 0.00
14 Dreamfolks Services Limited Prerna Kohli Independent director Any other transaction Director sitting fee As per Board approved norms 4.80 0.00 0.00
15 Dreamfolks Services Limited Sahil Yadav Relative of Director Remuneration Approved by AC on the basis of HR Policy 5.10 0.00 0.00
16 Dreamfolks Services Limited Sanyam Nagpal Relative of Director Remuneration Approved by AC on the basis of recommendation of NRC 15.80 0.00 0.00
17 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Interest received Approved by AC 29.30 15.40 44.70
18 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Loan Approved by AC 221.90 720.80 942.70
19 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Any other transaction Expenses paid on the behalf of the Holding Company Approved by AC 0.50 0.20 0.30
20 Dreamfolks Services Limited Golfklik Private Limited Subsidiary Any other transaction Other Income- Business Support Services Approved by AC 6.00 0.00 0.00
21 Dreamfolks Services Limited Golfklik Private Limited Subsidiary Advance Advance related to golf services 159.90 159.90 0.00
22 Dreamfolks Services Limited Pockket Payment Technologies Private Limited Company in which key management personnel have significant influence Any other transaction Other Income- Rent Income Approved by AC 12.00 2.40 0.00
23 Dreamfolks Services Limited Dreamfolks Services Pte Limited Subsidiary Sale of goods or services Approved by AC 0.70 0.40 1.10
24 Dreamfolks Services Limited Earth Raga Personal Care Pvt Ltd Company in which key management personnel have significant influence Purchase of goods or services Approved by AC 1.50 0.00 0.00
25 Dreamfolks Services Limited Ten11 Hospitality LLP Subsidiary Investment Board Approval for initial investment and audit committee approval for additional investment 124.50 0.00 125.00 Textual Information(1)
26 Dreamfolks Services Limited Ten11 Hospitality LLP Subsidiary Purchase of goods or services Approved by AC 139.50 0.00 23.40
27 Dreamfolks Services Limited Redberyl Lifestyle Services Pvt Ltd Company in which key management personnel have significant influence Purchase of goods or services Approved by AC 1.20 0.20 0.00
28 Dreamfolks Services Limited Redberyl Lifestyle Services Pvt Ltd Company in which key management personnel have significant influence Sale of goods or services Approved by AC 10.60 4.00 1.90
29 Golfklik Private Limited Dreamfolks Services Limited Holding Company Any other transaction Expense-Other Support services Approved by AC 6.00 0.00 0.00
30 Golfklik Private Limited Dreamfolks Services Limited Holding Company Any other transaction Advances received against services to be provided Approved by AC 159.90 159.90 0.00
31 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Interest paid Approved by AC 29.30 15.40 44.70
32 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Any other transaction Borrowing from holding company Approved by AC 221.90 720.80 942.70
33 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Any other transaction Expenses paid on the behalf of the Holding Company Approved by AC 0.50 0.20 0.30
34 Dreamfolks Services Pte Limited Dreamfolks Services Limited Holding Company Purchase of goods or services Approved by AC 0.70 0.40 1.10
35 Ten11 Hospitality LLP Dreamfolks Services Limited Holding Company Sale of goods or services Approved by AC 139.50 0.00 23.40
36 Ten11 Hospitality LLP Dreamfolks Services Limited Holding Company Investment Board Approval for initial investment and audit committee approval for additional investment 124.50 0.00 125.00 Textual Information(2)
37 Dreamfolks Services Limited Triphoria Private Limited Companies in which Director or his Relative(s) is a Member Purchase of goods or services Approved by AC 13.90 0.00 1.80
Total value of transaction during the reporting period 2,053.30



Text Block

Textual Information(1) As on November 10, 2025, Ten 11 was not a related party of Dreamfolks Services Limited. Accordingly, the acquisition of the capital contribution of INR 50,000 made on November 10, 2025 did not constitute a Related Party Transaction (RPT) at the time it was entered into and, therefore, has not been disclosed as an RPT for the financial year. Subsequent to the aforesaid transaction, Ten 11 became a related party of the Company. Accordingly, although the transaction executed on November 10, 2025 has not been reported as an RPT, the outstanding balance of INR 50,000 has been included in the closing balance as at March 31, 2026 to appropriately reflect the outstanding amount with a related party as at the reporting date. This presentation ensures a complete reconciliation of the year-end balances outstanding with related parties and is consistent with the disclosure objective under the applicable accounting requirements.
Textual Information(2) As on November 10, 2025, Ten 11 was not a related party of Dreamfolks Services Limited. Accordingly, the acquisition of the capital contribution of INR 50,000 made on November 10, 2025 did not constitute a Related Party Transaction (RPT) at the time it was entered into and, therefore, has not been disclosed as an RPT for the financial year. Subsequent to the aforesaid transaction, Ten 11 became a related party of the Company. Accordingly, although the transaction executed on November 10, 2025 has not been reported as an RPT, the outstanding balance of INR 50,000 has been included in the closing balance as at March 31, 2026 to appropriately reflect the outstanding amount with a related party as at the reporting date. This presentation ensures a complete reconciliation of the year-end balances outstanding with related parties and is consistent with the disclosure objective under the applicable accounting requirements.