Integrated Filing — IndAS



General information about company

Scrip Code 523754
NSE Symbol MAHEPC
MSEI Symbol NOTLISTED
ISIN INE215D01010
Name of company MAHINDRA EPC IRRIGATION 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 15-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-10-2026
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 Precision Farming Products and Services
Start date and time of board meeting 15-10-2026   15:15:00
End date and time of board meeting 15-10-2026   16:15:00
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 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 15-10-2026
Indicate Company website link for updated RPT policy of the Company https://www.mahindrairrigation.com/investor-information
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
Since there is no default on loans and debt securities to the entity



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 7,265.00 12,681.00
Other income 30.00 60.00
Total income 7,295.00 12,741.00
2 Expenses
(a) Cost of materials consumed 4,012.00 6,603.00
(b) Purchases of stock-in-trade 4.00 9.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (499.00) (689.00)
(d) Employee benefit expense 868.00 1,672.00
(e) Finance costs 122.00 229.00
(f) Depreciation, depletion and amortisation expense 75.00 147.00
(f) Other Expenses
1 Other Expenses 2,417.00 4,759.00
Total other expenses 2,417.00 4,759.00
Total expenses 6,999.00 12,730.00
3 Total profit before exceptional items and tax 296.00 11.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 296.00 11.00
6 Tax expense
7 Current tax 98.00 98.00
8 Deferred tax (25.00) (96.00)
9 Total tax expenses 73.00 2.00
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 223.00 9.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 223.00 9.00
17 Other comprehensive income net of taxes (18.00) (18.00)
18 Total Comprehensive Income for the period 205.00 (9.00)
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 2,794.00 2,794.00
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 0.8 -0.77
Diluted earnings (loss) per share from continuing operations 0.8 -0.77
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.8 -0.77
Diluted earnings (loss) per share from continuing and discontinued operations 0.8 -0.77
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 01-04-2026
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 1,807.00
Capital work-in-progress 47.00
Investment property
Goodwill 0.00
Other intangible assets 9.00
Intangible assets under development 16.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 2,585.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 168.00
Total of other non-current financial assets 168.00
Total non-current financial assets 2,753.00
Deferred tax assets (net) 851.00
Other non-current assets
1 Other tax assets (net) 476.00
2 Other non-current assets 152.00
Total of other non-current assets 628.00
Total non-current assets 6,111.00
2 Current assets
Inventories 4,921.00
Current financial asset
Current investments 0.00
Trade receivables, current 19,221.00
Cash and cash equivalents 53.00
Bank balance other than cash and cash equivalents 203.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 115.00
Total current financial assets 19,592.00
Current tax assets (net)
Other current assets
1 Other current assets 3,916.00
Total of other current assets 3,916.00
Total current assets 28,429.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 34,540.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,795.00
Other equity 15,702.00
Total equity attributable to owners of parent 18,497.00
Non controlling interest
Total equity 18,497.00
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 46.00
Total of other non-current financial liabilities 46.00
Total non-current financial liabilities 46.00
Provisions, non-current 99.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 145.00
Current liabilities
Current financial liabilities
Borrowings, current 4,315.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 201.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9,585.00
Total Trade payable 9,786.00
Other current financial liabilities
1 Lease liabilities 8.00
2 Other current financial liabilities 896.00
Total of other current financial liabilities 904.00
Total current financial liabilities 15,005.00
Other current liabilities 574.00
1 Other current liabilities 574.00
Total of other current liabilities 574.00
Provisions, current 319.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 15,898.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 16,043.00
Total equity and liabilites 34,540.00
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2026 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
1 Remeasurements of defined benefit plans (24.00) (24.00)
Total Amount of items that will not be reclassified to profit and loss (24.00) (24.00)
2 Income tax relating to items that will not be reclassified to profit or loss (6.00) (6.00)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (18.00) (18.00)



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 11.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 227.00
Adjustments for decrease (increase) in inventories (1,248.00)
Adjustments for decrease (increase) in trade receivables, current 2,900.00
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 2.00
Adjustments for other financial assets, non-current (756.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 367.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (788.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 147.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (1.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 15.00
Adjustments for share-based payments 2.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 837.00
Net cash flows from (used in) operations 848.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 331.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 517.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 17.00
Purchase of property, plant and equipment 103.00
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 9.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5.00)
Net cash flows from (used in) investing activities (82.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 1.00
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 6,000.00
Repayments of borrowings 6,206.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 223.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 43.00
Net cash flows from (used in) financing activities (385.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 50.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 50.00
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 50.00





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 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Limited Holding Company Any other transaction Corporate Management Service Charges 65.00 NA 8.00 0.00 0.00 Textual Information(1)
2 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Limited Holding Company Any other transaction Reimbursement of Expenses and Deputation costs 65.00 NA 1.00 0.00 0.00 Textual Information(2)
3 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Limited Holding Company Any other transaction SAP & Other IT Support 310.00 NA 124.00 0.00 0.00
4 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Limited Holding Company Any other transaction Use of M & M Trade Mark 1.00 NA 1.00 0.00 0.00 Textual Information(3)
5 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Limited Holding Company Interest paid 600.00 NA 6.00 68.00 2.00 Textual Information(4)
6 MAHINDRA EPC IRRIGATION LIMITED Abhijit Page KMP of the Company Remuneration 400.00 NA 71.00 0.00 0.00 Textual Information(5)
7 MAHINDRA EPC IRRIGATION LIMITED Giriraj Mohta KMP of the Company Remuneration 400.00 NA 54.00 0.00 0.00 Textual Information(6)
8 MAHINDRA EPC IRRIGATION LIMITED Madhvendra Pratap Singh KMP of the Company Remuneration 400.00 NA 8.00 0.00 0.00 Textual Information(7)
9 MAHINDRA EPC IRRIGATION LIMITED Ratnakar Nawghare KMP of the Company Remuneration 400.00 NA 35.00 0.00 0.00 Textual Information(8)
10 MAHINDRA EPC IRRIGATION LIMITED Viswanathan Kapilanandan Director of the Company Any other transaction Sitting fees to Directors NA 2.00 0.00 0.00 Textual Information(9)
11 MAHINDRA EPC IRRIGATION LIMITED Aruna Bhinge Director of the Company Any other transaction Sitting fees to Directors NA 1.00 0.00 0.00 Textual Information(10)
12 MAHINDRA EPC IRRIGATION LIMITED Shriprakash Shukla Director of the Company Any other transaction Sitting fees to Directors NA 0.00 0.00 0.00 Textual Information(11)
13 MAHINDRA EPC IRRIGATION LIMITED Purvi Mehta Bhatt Director of the Company Any other transaction Sitting fees to Directors NA 1.00 0.00 0.00 Textual Information(12)
14 MAHINDRA EPC IRRIGATION LIMITED Balram Singh Yadav Director of the Company Any other transaction Sitting fees to Directors NA 1.00 0.00 0.00 Textual Information(13)
15 MAHINDRA EPC IRRIGATION LIMITED Mahindra Agri Solutions Limited. (MASL) a subsidiary of a�holding company�to which it is also a subsidiary Any other transaction Reimbursement of Managing Director's Remuneration. 36.00 NA 18.00 0.00 0.00
16 MAHINDRA EPC IRRIGATION LIMITED Mahindra Agri Solutions Limited. (MASL) a subsidiary of a�holding company�to which it is also a subsidiary Any other transaction Reimbursement of Expenses and Deputation costs 10.00 NA 0.00 9.00 3.00
17 MAHINDRA EPC IRRIGATION LIMITED Mahindra Integrated Business Solutions Pvt. Ltd. a subsidiary of a�holding company�to which it is also a subsidiary Purchase of goods or services 3.00 NA 1.00 0.00 0.00 Textual Information(14)
18 MAHINDRA EPC IRRIGATION LIMITED Marvel Solren Pvt.Ltd. (Subsidiary of Mahindra Susten Ltd.) a subsidiary of a�holding company�to which it is also a subsidiary Purchase of goods or services 25.00 NA 10.00 10.00 1.00 Textual Information(15)
19 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Financial Services Limited a subsidiary of a�holding company�to which it is also a subsidiary Purchase of goods or services 100.00 NA 3.00 0.00 0.00 Textual Information(16)
20 MAHINDRA EPC IRRIGATION LIMITED Mahindra & Mahindra Financial Services Limited a subsidiary of a�holding company�to which it is also a subsidiary Sale of goods or services 50.00 NA 0.00 2.00 0.00
21 MAHINDRA EPC IRRIGATION LIMITED Mahindra HZPC Pvt Ltd Fellow subsidiary Any other transaction Reimbursement of employee related payments 10.00 NA 0.00 0.00 0.00
22 MAHINDRA EPC IRRIGATION LIMITED Mahindra Lifespace Developers Ltd Fellow subsidiary Sale of goods or services 50.00 NA 0.00 3.00 0.00
23 MAHINDRA EPC IRRIGATION LIMITED Mahindra and Mahindra Limited Holding Company Inter-corporate deposit 13,574.00 NA 2,000.00 0.00 0.00 Textual Information(17)
24 MAHINDRA EPC IRRIGATION LIMITED Mahindra and Mahindra Limited Holding Company Inter-corporate deposit 13,574.00 NA 3,500.00 0.00 0.00
Total value of transaction during the reporting period 5,845.00



Text Block

Textual Information(1) Reimbursement ofExpenses viz. Advisor’s/ Professional’s Retainership Fees & Travel Expenses and other expenses as may be required in the normal course of business)
Textual Information(2) Reimbursement ofExpenses viz. Advisor’s/ Professional’s Retainership Fees & Travel Expenses and other expenses as may be required in the normal course of business) and Actual value of transaction is Rs. 45,000
Textual Information(3) Actual Value of transaction and value aproved by Audit Committee is Rs . 1,00,000
Textual Information(4) Actual Value of transaction is Rs. 5.78 lakhs and closing balance is Rs.0.186lakhs
Textual Information(5) Aggregate remuneration limit for KMPs to be considred as Rs. 4,00,000,00
Textual Information(6) Aggregate remuneration limit for KMPs to be considred as Rs. 4,00,000,00
Textual Information(7) Aggregate remuneration limit for KMPs to be considred as Rs. 4,00,000,00 and remuneration of Mr. Madhvendra Pratap Singh During reporting period was Rs. 7,78,375
Textual Information(8) Aggregate remuneration limit for KMPs to be considred as Rs. 4,00,000,00 and remuneration of Mr. Ratnakar Nawghare was Rs. 35, 13, 787
Textual Information(9) Actual sitting fees paid was Rs. 1,80000 and seeting fees limit approoved by AC is Rs. 60, 00000
Textual Information(10) Actual sitting fees paid was Rs. 70,000 and seeting fees limit approoved by AC is Rs. 60, 00000
Textual Information(11) Actual sitting fees paid was Rs. 30,000 and seeting fees limit approoved by AC is Rs. 60, 00000
Textual Information(12) Actual sitting fees paid was Rs. 70,000 and seeting fees limit approoved by AC is Rs. 60, 0000
Textual Information(13) Actual sitting fees paid was Rs. 70,000 and seeting fees limit approoved by AC is Rs. 60, 000
Textual Information(14) Actual opening and closing balance is Rs. 27, 553 and Rs 21,00 Respectively.
Textual Information(15) Actual transaction value during reppoorting period was Rs. 10,15000 and oprning balance was Rs. 98, 000
Textual Information(16) Lease Charges.
Textual Information(17) ICD Repayment