Integrated Filing — IndAS



General information about company

Scrip Code 523708
NSE Symbol EIMCOELECO
MSEI Symbol NOTLISTED
ISIN INE158B01016
Name of company EIMCO ELECON (INDIA) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-09-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Mining & Spares
Start date and time of board meeting 13-10-2026   11:30:00
End date and time of board meeting 13-10-2026   13:00:00
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 Not applicable
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 No
(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. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 14-04-2026
Indicate Company website link for updated RPT policy of the Company https://eimcoelecon.in/wp-content/uploads/2022/08/7_g_EIMCO-ELECON_RPT-Policy_31012022.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,679.72 13,432.03
Other income 189.06 965.00
Total income 5,868.78 14,397.03
2 Expenses
(a) Cost of materials consumed 3,187.99 5,346.67
(b) Purchases of stock-in-trade 240.67 524.33
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,149.94) (36.81)
(d) Employee benefit expense 554.28 1,133.73
(e) Finance costs 12.21 40.26
(f) Depreciation, depletion and amortisation expense 206.96 417.71
(f) Other Expenses
1 Manufacturing expense 189.93 372.84
2 Compensation to Distributors 316.53 1,187.19
3 Other Expenses 1,265.91 2,405.02
Total other expenses 1,772.37 3,965.05
Total expenses 4,824.54 11,390.94
3 Total profit before exceptional items and tax 1,044.24 3,006.09
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,044.24 3,006.09
6 Tax expense
7 Current tax 261.41 779.00
8 Deferred tax (0.41) (94.00)
9 Total tax expenses 261.00 685.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 783.24 2,321.09
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 783.24 2,321.09
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 783.24 2,321.09
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 576.84 576.84
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 13.58 40.24
Diluted earnings (loss) per share from continuing operations 13.58 40.24
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 13.58 40.24
Diluted earnings (loss) per share from continuing and discontinued operations 13.58 40.24
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer Quick Resuts Note.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 11,154.88
Capital work-in-progress 44.99
Investment property 230.71
Goodwill 0.00
Other intangible assets 703.40
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 20,996.11
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 372.90
Total of other non-current financial assets 372.90
Total non-current financial assets 21,369.01
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 33,502.99
2 Current assets
Inventories 11,547.54
Current financial asset
Current investments 281.46
Trade receivables, current 9,118.35
Cash and cash equivalents 129.10
Bank balance other than cash and cash equivalents 11.81
Loans, current 0.00
Other current financial assets
Total of other current financial assets 192.80
Total current financial assets 9,733.52
Current tax assets (net)
Other current assets
1 Other current assets 1,277.04
Total of other current assets 1,277.04
Total current assets 22,558.10
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 56,061.09
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 576.84
Other equity 48,264.22
Total equity attributable to owners of parent 48,841.06
Non controlling interest
Total equity 48,841.06
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
1 Lease Liabilities 106.44
2 Other Financial Liabilities 28.37
Total of other non-current financial liabilities 134.81
Total non-current financial liabilities 134.81
Provisions, non-current 0.80
Deferred tax liabilities (net) 676.36
Deferred government grants, Non-current
Other non-current liabilities
1 Other liabilities 8.89
Total of other non-current liabilities 8.89
Total non-current liabilities 820.86
Current liabilities
Current financial liabilities
Borrowings, current 574.91
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 791.17
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,803.87
Total Trade payable 2,595.04
Other current financial liabilities
1 Lease liabilities 34.09
2 Other financial liabilities 1,110.30
Total of other current financial liabilities 1,144.39
Total current financial liabilities 4,314.34
Other current liabilities 1,169.14
1 Other current liabilities 1,169.14
Total of other current liabilities 1,169.14
Provisions, current 772.16
Current tax liabilities (Net) 143.53
Deferred government grants, Current
Total current liabilities 6,399.17
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 7,220.03
Total equity and liabilites 56,061.09
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,006.09
Adjustments for reconcile profit (loss)
Adjustments for finance costs 40.26
Adjustments for decrease (increase) in inventories (695.56)
Adjustments for decrease (increase) in trade receivables, current (1,870.64)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (308.64)
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 (234.29)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 861.02
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (41.55)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 417.71
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1.06
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 713.83
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (19.53)
Adjustments for dividend income 19.63
Adjustments for interest income 167.91
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (721.17)
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 7.05
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,037.99)
Net cash flows from (used in) operations 968.10
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 784.32
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 183.78
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 102.75
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 211.48
Proceeds from sales of investment property 5.40
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 19.63
Interest received 167.91
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1.37
Net cash flows from (used in) investing activities (119.92)
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 286.58
Repayments of borrowings 0.00
Payments of lease liabilities 15.14
Dividends paid 232.11
Interest paid 40.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (0.93)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 62.93
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 62.93
Cash and cash equivalents cash flow statement at beginning of period 66.17
Cash and cash equivalents cash flow statement at end of period 129.10





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 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Purchase of goods or services 1,200.00 Yes 270.94 19.20 86.35
2 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Purchase of goods or services 800.00 Yes 167.43 68.51 40.27
3 Eimco Elecon (India) Limited Eimco Elecon Electricals� Ltd. Significant influence over entity Purchase of goods or services 300.00 Yes 47.37 11.16 16.28
4 Eimco Elecon (India) Limited Elecon Peripherals Limited Significant influence over entity Purchase of goods or services 50.00 Yes 0.01 0.00 0.01
5 Eimco Elecon (India) Limited Elecon Hydraulics Pvt. Ltd. Significant influence over entity Purchase of goods or services 800.00 Yes 67.03 2.11 0.00
6 Eimco Elecon (India) Limited EMTICI Engineering Ltd. Promoter Group Purchase of goods or services 40.00 Yes 11.83 0.58 0.31
7 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Purchase of goods or services 30.00 Yes 13.90 5.84 5.19
8 Eimco Elecon (India) Limited Akaaish Printing & Stationery Pvt Ltd Significant influence over entity Purchase of goods or services 60.00 Yes 11.32 0.00 4.76
9 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Sale of goods or services 200.00 Yes 34.90 17.34 19.66
10 Eimco Elecon (India) Limited Vijay M. Mistry Construction Pvt. Ltd. Significant influence over entity Sale of goods or services 1,200.00 Yes 51.69 64.05 6.16
11 Eimco Elecon (India) Limited Tech Elecon Pvt. Ltd Significant influence over entity Purchase of goods or services 25.00 Yes 9.76 0.00 0.00
12 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Rendering Leasing of Property of Any Kind 25.00 Yes 2.85 0.00 0.00
13 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Availing Leasing of Property of Any Kind 60.00 Yes 18.30 0.00 3.29
14 Eimco Elecon (India) Limited EMTICI Engineering Ltd Promoter Group Any other transaction Availing Leasing of Property of Any Kind 100.00 Yes 25.26 0.00 0.00
15 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Availing of Services 60.00 Yes 19.08 0.00 14.62
16 Eimco Elecon (India) Limited EMTICI Engineering Ltd. Promoter Group Any other transaction Availing of Services 150.00 Yes 30.42 0.00 0.27
17 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Any other transaction Availing of Services 100.00 Yes 10.78 0.00 9.19
18 Eimco Elecon (India) Limited Elecon Information Technology Ltd Promoter Group Any other transaction Availing of Services 25.00 Yes 2.19 0.00 0.00
19 Eimco Elecon (India) Limited Tech Elecon Pvt. Ltd. Significant influence over entity Any other transaction Availing of Services 600.00 Yes 279.49 58.29 23.15
20 Eimco Elecon (India) Limited Akaaish Mechatronics Ltd. Promoter Group Any other transaction Availing of Services 400.00 Yes 113.99 18.04 20.35
21 Eimco Elecon (India) Limited Naman Integrated Management Services Pvt. Ltd. Significant influence over entity Any other transaction Availing of Services 200.00 Yes 41.08 12.08 0.00
22 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Any other transaction Sales and Service Commission 2,250.00 Yes 837.00 326.43 288.67
23 Eimco Elecon (India) Limited Emtici Marketing LLP Significant influence over entity Any other transaction Rendering of Services 5.00 Yes 0.63 0.00 0.00
24 Eimco Elecon (India) Limited Elecon Engineering Company Limited Promoter Group Any other transaction Rendering of Services 100.00 Yes 32.77 0.97 4.08
25 Eimco Elecon (India) Limited B.I.Patel Charitable Trust Significant influence over entity Any other transaction CSR and Donation 125.00 Yes 1.20 0.00 0.00
26 Eimco Elecon (India) Limited Mr Pradip M. Patel Key management personnel of entity or parent Remuneration 30.00 Yes 2.65 12.50 0.00
27 Eimco Elecon (India) Limited Mr Prayasvin B. Patel Key management personnel of entity or parent Remuneration 70.00 Yes 30.00 0.00 0.00
28 Eimco Elecon (India) Limited Mr Prashant C. Amin Key management personnel of entity or parent Remuneration 20.00 Yes 1.30 5.00 0.00
29 Eimco Elecon (India) Limited Mr Jai S. Diwanji Key management personnel of entity or parent Remuneration NA 2.35 5.00 0.00
30 Eimco Elecon (India) Limited Mr Venkatraman Srinivasan Key management personnel of entity or parent Remuneration NA 2.35 6.00 0.00
31 Eimco Elecon (India) Limited Mr Sunil C Vakil Key management personnel of entity or parent Remuneration NA 2.30 5.00 0.00
32 Eimco Elecon (India) Limited Mr Vishal Begwani Key management personnel of entity or parent Remuneration NA 27.36 0.00 0.00
33 Eimco Elecon (India) Limited Mr Rikenkumar Dalwadi Key management personnel of entity or parent Remuneration NA 8.83 0.00 0.00
34 Eimco Elecon (India) Limited Dr. Sonal Ambani Key management personnel of entity or parent Remuneration NA 1.30 5.00 0.00
35 Eimco Elecon (India) Limited Mr Kamlesh Shah Key management personnel of entity or parent Remuneration NA 84.95 0.00 0.00
36 Eimco Elecon (India) Limited Aakaaish Investments Private Limited Promoter Group Dividend paid NA 57.47 0.00 0.00
37 Eimco Elecon (India) Limited Elecon Engineering Co. Ltd. Promoter Group Dividend paid NA 38.34 0.00 0.00
38 Eimco Elecon (India) Limited K B INVESTMENTS PRIVATE LIMITED Promoter Group Dividend paid NA 15.54 0.00 0.00
39 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Dividend paid NA 0.64 0.00 0.00
40 Eimco Elecon (India) Limited Mr Prayasvin B. Patel Key management personnel of entity or parent - Promoter Dividend paid NA 0.71 0.00 0.00
41 Eimco Elecon (India) Limited Mrs Taruna P. Patel Promoter Group Dividend paid NA 0.20 0.00 0.00
42 Eimco Elecon (India) Limited Mr Prashant C. Amin Promoter Group Dividend paid NA 0.05 0.00 0.00
43 Eimco Elecon (India) Limited Akaaish Technical Services LLP Significant influence over entity Any other transaction Availing of Services 2,280.00 Yes 662.34 0.00 179.86
44 Eimco Elecon (India) Limited Power Build Pvt. Ltd. Promoter Group Any other transaction Rendering of Services 50.00 Yes 7.28 0.00 0.00
45 Eimco Elecon (India) Limited Elecon Hydraulics Pvt. Ltd. Significant influence over entity Sale of goods or services 25.00 Yes 0.81 0.00 0.96
Total value of transaction during the reporting period 3,047.99