Integrated Filing — IndAS



General information about company

Scrip Code 500093
NSE Symbol CGPOWER
MSEI Symbol NOTLISTED
ISIN INE067A01029
Name of company CG POWER AND INDUSTRIAL SOLUTIONS 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 23-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 23-10-2026   11:40:00
End date and time of board meeting 23-10-2026   14:05:00
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. 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 27-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.cgglobal.com/CGGLOBAL_BACKEND/admin/uploads/Related%20Party%20Transaction%20Policy_27%2001%202026.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 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 3,50,463.00 6,56,600.00
Other income 7,634.00 15,718.00
Total income 3,58,097.00 6,72,318.00
2 Expenses
(a) Cost of materials consumed 2,35,539.00 4,57,303.00
(b) Purchases of stock-in-trade 10,008.00 22,988.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (800.00) (16,928.00)
(d) Employee benefit expense 16,132.00 31,163.00
(e) Finance costs 327.00 574.00
(f) Depreciation, depletion and amortisation expense 3,141.00 5,990.00
(f) Other Expenses
1 Other Expenses 33,527.00 62,329.00
Total other expenses 33,527.00 62,329.00
Total expenses 2,97,874.00 5,63,419.00
3 Total profit before exceptional items and tax 60,223.00 1,08,899.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 60,223.00 1,08,899.00
6 Tax expense
7 Current tax 15,534.00 27,832.00
8 Deferred tax (301.00) (282.00)
9 Total tax expenses 15,233.00 27,550.00
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 44,990.00 81,349.00
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 44,990.00 81,349.00
17 Other comprehensive income net of taxes (102.00) (205.00)
18 Total Comprehensive Income for the period 44,888.00 81,144.00
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 31,510.00 31,510.00
Face value of equity share capital 2 2
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 2.86 5.16
Diluted earnings (loss) per share from continuing operations 2.85 5.16
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 2.86 5.16
Diluted earnings (loss) per share from continuing and discontinued operations 2.85 5.16
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 1,24,640.00
Capital work-in-progress 59,700.00
Investment property
Goodwill 0.00
Other intangible assets 4,423.00
Intangible assets under development 4,285.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2,01,474.00
Trade receivables, non-current
Loans, non-current 13,880.00
Other non-current financial assets
1 Other non-current financial assets 1,22,644.00
Total of other non-current financial assets 1,22,644.00
Total non-current financial assets 3,37,998.00
Deferred tax assets (net) 24,846.00
Other non-current assets
1 Other non-current assets 10,296.00
Total of other non-current assets 10,296.00
Total non-current assets 5,66,188.00
2 Current assets
Inventories 1,63,882.00
Current financial asset
Current investments 17,540.00
Trade receivables, current 3,42,813.00
Cash and cash equivalents 20,113.00
Bank balance other than cash and cash equivalents 52,021.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,79,227.00
Total current financial assets 6,11,714.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 32,467.00
Total of other current assets 32,467.00
Total current assets 8,08,063.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13,74,251.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 31,510.00
Other equity 8,75,737.00
Total equity attributable to owners of parent 9,07,247.00
Non controlling interest
Total equity 9,07,247.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 269.00
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 7,140.00
2 Other non-current financial liabilities 4,269.00
Total of other non-current financial liabilities 11,409.00
Total non-current financial liabilities 11,678.00
Provisions, non-current 7,157.00
Deferred tax liabilities (net) 1,224.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 20,059.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 23,147.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,37,004.00
Total Trade payable 2,60,151.00
Other current financial liabilities
1 Other current financial liabilities 23,489.00
2 Lease Liabilities 1,706.00
Total of other current financial liabilities 25,195.00
Total current financial liabilities 2,85,346.00
Other current liabilities 1,26,484.00
1 Other current liabilities 1,26,484.00
Total of other current liabilities 1,26,484.00
Provisions, current 23,032.00
Current tax liabilities (Net) 12,083.00
Deferred government grants, Current
Total current liabilities 4,46,945.00
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 4,67,004.00
Total equity and liabilites 13,74,251.00
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)
1 Power Systems 1,76,886.00 3,17,046.00
2 Industrial Systems 1,73,775.00 3,40,869.00
Total Segment Revenue 3,50,661.00 6,57,915.00
Less: Inter segment revenue 198.00 1,315.00
Revenue from operations 3,50,463.00 6,56,600.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power Systems 44,278.00 76,718.00
2 Industrial Systems 16,409.00 31,178.00
Total Profit before tax 60,687.00 1,07,896.00
i. Finance cost 327.00 574.00
ii. Other Unallocable Expenditure net off Unallocable income 137.00 (1,577.00)
Profit before tax 60,223.00 1,08,899.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power Systems 4,63,385.00 4,63,385.00
2 Industrial Systems 2,62,826.00 2,62,826.00
Total Segment Asset 7,26,211.00 7,26,211.00
Un-allocable Assets 6,48,040.00 6,48,040.00
Net Segment Asset 13,74,251.00 13,74,251.00
4 Segment Liabilities
Segment Liabilities
1 Power Systems 2,83,517.00 2,83,517.00
2 Industrial Systems 1,51,052.00 1,51,052.00
Total Segment Liabilities 4,34,569.00 4,34,569.00
Un-allocable Liabilities 32,435.00 32,435.00
Net Segment Liabilities 4,67,004.00 4,67,004.00
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 Re-measurement gain / (loss) on defined benefit plans (137.00) (275.00)
Total Amount of items that will not be reclassified to profit and loss (137.00) (275.00)
2 Income tax relating to items that will not be reclassified to profit or loss (35.00) (70.00)
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 (102.00) (205.00)



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 1,08,899.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 574.00
Adjustments for decrease (increase) in inventories (28,662.00)
Adjustments for decrease (increase) in trade receivables, current (72,841.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (8,734.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (146.00)
Adjustments for other financial assets, current (207.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 26,713.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 53,906.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 5,990.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (134.00)
Adjustments for provisions, non-current (138.00)
Adjustments for other financial liabilities, current (591.00)
Adjustments for other financial liabilities, non-current (58.00)
Adjustments for unrealised foreign exchange losses gains (678.00)
Adjustments for dividend income 0.00
Adjustments for interest income 13,091.00
Adjustments for share-based payments 1,976.00
Adjustments for fair value losses (gains) 573.00
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) (1,084.00)
Other adjustments for non-cash items 1,040.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (35,592.00)
Net cash flows from (used in) operations 73,307.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 28,395.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 44,912.00
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 6,700.00
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 259.00
Purchase of property, plant and equipment 45,720.00
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 1,057.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 323.00
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 9,300.00
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 5,495.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 16,609.00
Net cash flows from (used in) investing activities (40,737.00)
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 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 2,490.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,025.00
Dividends paid 0.00
Interest paid 51.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,414.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,589.00
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 5,589.00
Cash and cash equivalents cash flow statement at beginning of period 14,524.00
Cash and cash equivalents cash flow statement at end of period 20,113.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-07-2025
Amount Raised 3,00,000.00
Report filed for Quarter ended 30-09-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in our Subsidiary, CG Semi Private Limited, for funding capital expenditure requirements in relation to setting up an OSAT facility Not Applicable 1,06,285.00 0.00 18,467.00 0.00 Issue related expenses being Rs. 26.03 Crores (including GST) have been adjusted from the Gross Proceeds of Rs. 3,000 crores and therefore, the Net Proceeds are Rs. 2,973.97 crores.
2 Funding capital expenditure requirements and strategic initiatives of our Company for the following: a) setting up of a power transformer plant; b) development of a leasehold land; Not Applicable 85,698.00 0.00 39,946.00 0.00 Issue related expenses being Rs. 26.03 Crores (including GST) have been adjusted from the Gross Proceeds of Rs. 3,000 crores and therefore, the Net Proceeds are Rs. 2,973.97 crores.
3 Acquisitions and inorganic growth opportunities by our Company Not Applicable 33,000.00 0.00 0.00 0.00 Issue related expenses being Rs. 26.03 Crores (including GST) have been adjusted from the Gross Proceeds of Rs. 3,000 crores and therefore, the Net Proceeds are Rs. 2,973.97 crores.
4 General Corporate Purpose Not Applicable 72,414.00 0.00 5,023.00 0.00 Issue related expenses being Rs. 26.03 Crores (including GST) have been adjusted from the Gross Proceeds of Rs. 3,000 crores and therefore, the Net Proceeds are Rs. 2,973.97 crores.


Signatory Details

Name of signatory Sanjay Kumar Chowdhary
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 23-10-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 CG Power and Industrial Solutions Limited Carborundum Universal Limited Promoter Group Company Sale of goods or services 40.00 NA 40.00 0.00 0.00
2 CG Power and Industrial Solutions Limited CG Drives & Automation Germany GmbH Subsidiary of the Company Sale of goods or services 184.00 NA 184.00 0.00 0.00
3 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiaries of the Company Sale of goods or services 374.00 NA 374.00 0.00 0.00
4 CG Power and Industrial Solutions Limited Coromandel International Limited Promoter Group Company Sale of goods or services 438.00 NA 438.00 0.00 0.00
5 CG Power and Industrial Solutions Limited E.I.D. Parry (India) Limited Promoter Group Company Sale of goods or services 16.00 NA 16.00 0.00 0.00
6 CG Power and Industrial Solutions Limited Murugappa Morgan Thermal Ceramics Ltd. Promoter Group Company Sale of goods or services 39.00 NA 39.00 0.00 0.00
7 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Sale of goods or services 17.00 NA 17.00 0.00 0.00
8 CG Power and Industrial Solutions Limited Tube Investments of India Limited Holding Company Sale of goods or services 189.00 NA 189.00 0.00 0.00
9 CG Power and Industrial Solutions Limited CG Semi Private Limited Subsidiary of the Company Sale of goods or services 546.00 NA 546.00 0.00 0.00
10 CG Power and Industrial Solutions Limited CG DE SUB, LLC Subsidiary of the Company Sale of goods or services 247.00 NA 247.00 0.00 0.00
11 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Sale of goods or services 0.00 NA 0.00 0.00 0.00
12 CG Drives & Automation Sweden AB CG Drives & Automation Netherlands B.V. Subsidiary of the Company Sale of goods or services 1,398.00 NA 1,398.00 0.00 0.00
13 CG Drives & Automation Germany GmbH CG Drives & Automation Netherlands B.V. Subsidiary of the Company Sale of goods or services 38.00 NA 38.00 0.00 0.00
14 CG Drives & Automation Germany GmbH CG Drives & Automation Sweden AB Subsidiary of the Company Sale of goods or services 285.00 NA 285.00 0.00 0.00
15 CG Drives & Automation Sweden AB CG Drives & Automation Germany GmbH Subsidiary of the Company Sale of goods or services 3,759.00 NA 3,759.00 0.00 0.00
16 CG Semi Private Limited Renesas Electronics Corporation Related party of Joint Venture Partner Sale of goods or services 4.00 NA 4.00 0.00 0.00
17 CG Industrial Holdings Sweden AB CG Drives & Automation Sweden AB Subsidiary of the Company Dividend received 385.00 NA 385.00 0.00 0.00
18 CG Drives & Automation Sweden AB CG Drives & Automation Netherlands B.V. Subsidiary of the Company Dividend received 329.00 NA 329.00 0.00 0.00
19 CG Drives & Automation Sweden AB CG Drives & Automation Germany GMbH Subsidiary of the Company Dividend received 55.00 NA 55.00 0.00 0.00
20 CG Internaional B.V. CG Industrial Holdings Sweden AB Subsidiary of the Company Dividend received 341.00 NA 341.00 0.00 0.00
21 CG Power and Industrial Solutions Limited Axiro Semiconductor Private Limited Subsidiary of the Company Inter-corporate deposit 9,300.00 NA 9,300.00 0.00 0.00 Inter-corporate deposit 9.500 6 Unsecured Working Capital Requirement
22 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 486.00 495.00
23 CG Power and Industrial Solutions Limited CG Power Americas, LLC Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 105.00 105.00
24 CG Power and Industrial Solutions Limited Axiro Semiconductor Private Limited Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 4,025.00 13,880.00
25 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 3,168.00 3,156.00
26 CG Drives & Automation Sweden AB CG Industrial Holdings Sweden AB Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 10,689.00 10,159.00
27 Axiro Semiconductor Private Limited Axiro Semiconductor Inc. Subsidiary of the Company Inter-corporate deposit 8,807.00 NA 8,807.00 0.00 0.00 Inter-corporate deposit 615.00 24 Unsecured Working Capital Requirement
28 Axiro Semiconductor Private Limited Axiro Semiconductor Inc. Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 0.00 9,118.00
29 CG Power Americas, LLC CG DE SUB, LLC Subsidiary of the Company Inter-corporate deposit 0.00 NA 0.00 45.00 68.00
30 CG Power Americas, LLC CG DE SUB, LLC Subsidiary of the Company Inter-corporate deposit 21.00 NA 21.00 0.00 0.00 Inter-corporate deposit 566.00 0 Unsecured Working Capital Requirement
31 Axiro Semiconductor Private Limited Tosil Systems Private Limited Subsidiary of the Company Investment 1,644.00 NA 1,644.00 0.00 0.00
32 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Purchase of fixed assets 1.00 NA 1.00 0.00 0.00
33 CG Power and Industrial Solutions Limited Carborundum universal Limited Promoter Group Company Purchase of goods or services 508.00 NA 508.00 0.00 0.00
34 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Purchase of goods or services 620.00 NA 620.00 0.00 0.00
35 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Purchase of goods or services 80.00 NA 80.00 0.00 0.00
36 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Purchase of goods or services (60.00) NA (60.00) 0.00 0.00
37 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Purchase of goods or services 16.00 NA 16.00 0.00 0.00
38 CG Power and Industrial Solutions Limited Pluss Advanced Technologies Private Limited Other related party Purchase of goods or services 0.00 NA 0.00 0.00 0.00
39 CG Semi Private Limited Renesas Semiconductor Kl Sdn. Bhd Related party of Joint Venture Partner Purchase of goods or services 4.00 NA 4.00 0.00 0.00
40 CG Semi Private Limited Renesas Electronics Corporation Related party of Joint Venture Partner Purchase of goods or services 15.00 NA 15.00 0.00 0.00
41 CG Semi Private Limited Parry Enterprises India Limited Promoter Group Company Purchase of goods or services 178.00 NA 178.00 0.00 0.00
42 CG Semi Private Limited Cholamandalam MS General Insurance Company Limit Promoter Group Company Purchase of goods or services 143.00 NA 143.00 0.00 0.00
43 CG Power and Industrial Solutions Limited 3Xper Innoventure Limited Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 0.00 0.00
44 CG Power and Industrial Solutions Limited Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Interest Income 617.00 NA 617.00 0.00 0.00
45 CG Power and Industrial Solutions Limited Carborundum universal Limited Promoter Group Company Any other transaction Trade payables 0.00 NA 0.00 376.00 303.00
46 CG Power and Industrial Solutions Limited Carborundum universal Limited Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 5.00 6.00
47 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Interest expenses 10.00 NA 10.00 0.00 0.00
48 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Rent paid 9.00 NA 9.00 0.00 0.00
49 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Reimbursement of expenses 15.00 NA 15.00 0.00 0.00
50 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 601.00 578.00
51 CG Power and Industrial Solutions Limited CG Drives & Automation Germany GmbH Subsidiary of the Company Any other transaction Brand Royalty income 87.00 NA 87.00 0.00 0.00
52 CG Power and Industrial Solutions Limited CG Drives & Automation Germany GmbH Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 480.00 45.00
53 CG Power and Industrial Solutions Limited CG Drives & Automation Germany GmbH Subsidiary of the Company Any other transaction Loans and advances receivable 0.00 NA 0.00 65.00 39.00
54 CG Power and Industrial Solutions Limited CG Drives & Automation Netherlands B.V. Subsidiary of the Company Any other transaction Brand Royalty income 44.00 NA 44.00 0.00 0.00
55 CG Power and Industrial Solutions Limited CG Drives & Automation Netherlands B.V. Subsidiary of the Company Any other transaction Loans and advances receivable 0.00 NA 0.00 26.00 44.00
56 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Brand Royalty income 59.00 NA 59.00 0.00 0.00
57 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Other income - SAP support service 5.00 NA 5.00 0.00 0.00
58 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Reimbursement of expenses 251.00 NA 251.00 0.00 0.00
59 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 556.00 561.00
60 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 525.00 516.00
61 CG Power and Industrial Solutions Limited CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Loans and advances receivable 0.00 NA 0.00 241.00 250.00
62 CG Power and Industrial Solutions Limited CG Power Americas, LLC Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 665.00 673.00
63 CG Power and Industrial Solutions Limited CG Power Americas, LLC Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 24.00 24.00
64 CG Power and Industrial Solutions Limited Cholamandalam MS General Insurance Company Limit Promoter Group Company Any other transaction Other expense 991.00 NA 991.00 0.00 0.00
65 CG Power and Industrial Solutions Limited Cholamandalam MS General Insurance Company Limit Promoter Group Company Any other transaction Trade payables 0.00 NA 0.00 6.00 0.00
66 CG Power and Industrial Solutions Limited CG Adhesive Products Limited Subsidiary of the Company Any other transaction Other receivables 0.00 NA 0.00 0.00 9.00
67 CG Power and Industrial Solutions Limited Mavnu Investments Private Limited Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 31.00 0.00
68 CG Power and Industrial Solutions Limited Coromandel International Limited Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 5.00 325.00
69 CG Power and Industrial Solutions Limited E.I.D. Parry (India) Limited Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 3.00 22.00
70 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Any other transaction Other income - SAP support service 10.00 NA 10.00 0.00 0.00
71 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Any other transaction Reimbursement of expenses 27.00 NA 27.00 0.00 0.00
72 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 68.00 68.00
73 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Any other transaction Loans and advances receivable 0.00 NA 0.00 51.00 91.00
74 CG Power and Industrial Solutions Limited G.G. Tronics India Private Limited Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 358.00 83.00
75 CG Power and Industrial Solutions Limited MAVCO Investments Private Limited Promoter Group Company Any other transaction Other expense 1,002.00 NA 1,002.00 0.00 0.00
76 CG Power and Industrial Solutions Limited Murugappa Management Services Private Limited Promoter Group Company Any other transaction Other expense 194.00 NA 194.00 0.00 0.00
77 CG Power and Industrial Solutions Limited Murugappa Morgan Thermal Ceramics Ltd. Promoter Group Company Any other transaction Trade and other receivables 0.00 NA 0.00 0.00 0.00
78 CG Power and Industrial Solutions Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Other expense 459.00 NA 459.00 0.00 0.00
79 CG Power and Industrial Solutions Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Trade payables 0.00 NA 0.00 14.00 0.00
80 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Any other transaction Trade payables 0.00 NA 0.00 95.00 2.00
81 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Any other transaction Trade and other receivables 0.00 NA 0.00 17.00 2.00
82 CG Power and Industrial Solutions Limited Shanthi Gears Limited Subsidiary of Holding Company Any other transaction Loans and advances payable 0.00 NA 0.00 10.00 1.00
83 CG Power and Industrial Solutions Limited CG DE SUB, LLC Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 210.00 462.00
84 CG Power and Industrial Solutions Limited Net Access (India) limited Promoter Group Company Any other transaction Other expense 2.00 NA 2.00 0.00 0.00
85 CG Power and Industrial Solutions Limited Pluss Advanced Technologies Private Limited Other related party Any other transaction Trade payables 0.00 NA 0.00 0.00 0.00
86 CG Power and Industrial Solutions Limited Tube Investments of India Limited Holding Company Any other transaction Trade and other receivables 0.00 NA 0.00 29.00 14.00
87 CG Power and Industrial Solutions Limited Zetwerk Manufacturing Businesses Private Limited Other related party Any other transaction Trade and other receivables 0.00 NA 0.00 2.00 0.00
88 CG Power and Industrial Solutions Limited Zetwerk Manufacturing Businesses Private Limited Other related party Any other transaction Loans and advances payable 0.00 NA 0.00 1.00 0.00
89 CG Power and Industrial Solutions Limited Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Subscription to Equity shares 6,700.00 NA 6,700.00 0.00 0.00
90 CG Power and Industrial Solutions Limited Cholamandalam MS General Insurance Company Limit Promoter Group Company Any other transaction Advances Paid 0.00 NA 0.00 313.00 152.00
91 CG Power and Industrial Solutions Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Advances Paid 0.00 NA 0.00 0.00 56.00
92 CG Power and Industrial Solutions Limited Carborundum Universal Limited Promoter Group Company Any other transaction Loans and advances payable 0.00 NA 0.00 9.00 158.00
93 CG Power and Industrial Solutions Limited Mavnu Investments Private Limited Promoter Group Company Any other transaction Other income 111.00 NA 111.00 0.00 0.00
94 CG Power and Industrial Solutions Limited MAVNU Investments Private Limited Promoter Group Company Any other transaction Reimbursement of expenses 2.00 NA 2.00 0.00 0.00
95 CG Power and Industrial Solutions Limited CG Semi Private Limited Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 0.00 27.00
96 CG Power and Industrial Solutions Limited Tube Investments of India Limited Holding Company Any other transaction Loans and advances payable 0.00 NA 0.00 0.00 12.00
97 CG Power and Industrial Solutions Limited Mr. Vellayan Subbiah Key Management Personnel Any other transaction Sitting fees 4.00 NA 4.00 0.00 0.00
98 CG Power and Industrial Solutions Limited Mrs. Vijayalakshmi R Iyer Key Management Personnel Any other transaction Sitting fees 3.00 NA 3.00 0.00 0.00
99 CG Power and Industrial Solutions Limited Mr. M A M Arunachalam Key Management Personnel Any other transaction Sitting fees 2.00 NA 2.00 0.00 0.00
100 CG Power and Industrial Solutions Limited Mr. P S JAYAKUMAR Key Management Personnel Any other transaction Sitting fees 4.00 NA 4.00 0.00 0.00
101 CG Power and Industrial Solutions Limited Mr. Sriram Sivaram Key Management Personnel Any other transaction Sitting fees 2.00 NA 2.00 0.00 0.00
102 CG Power and Industrial Solutions Limited Mr. Mammen Chally Key Management Personnel Any other transaction Sitting fees 1.00 NA 1.00 0.00 0.00
103 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Reimbursement of expenses 71.00 NA 71.00 0.00 0.00
104 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Interest Income 41.00 NA 41.00 0.00 0.00
105 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 6.00 21.00
106 CG Drives & Automation Netherlands B.V. CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 416.00 386.00
107 CG Drives & Automation Netherlands B.V. CG Drives & Automation Germany GMbH Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 1.00 0.00
108 CG Drives & Automation Netherlands B.V. CG Drives & Automation Germany GMbH Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 3.00 4.00
109 CG Drives & Automation Germany GmbH CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Reimbursement of expenses 122.00 NA 122.00 0.00 0.00
110 CG Drives & Automation Germany GmbH CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 177.00 461.00
111 CG Drives & Automation Germany GmbH CG Drives & Automation Sweden AB Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 1,173.00 1,094.00
112 CG Drives & Automation Germany GmbH CG Industrial Holdings Sweden AB Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 309.00 307.00
113 G.G. Tronics India Private Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Reimbursment of Expenses 25.00 NA 25.00 0.00 0.00
114 G.G. Tronics India Private Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Other Expenses 1.00 NA 1.00 0.00 0.00
115 G.G. Tronics India Private Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Trade Payables 0.00 NA 0.00 2.00 3.00
116 CG International B.V. CG Power Americas, LLC Subsidiary of the Company Any other transaction Interest expenses 226.00 NA 226.00 0.00 0.00
117 CG International B.V. CG Power Americas, LLC Subsidiary of the Company Any other transaction Short term borrowings 0.00 NA 0.00 13,480.00 13,847.00
118 CG International B.V. CG Drives & Automation Netherlands B.V. Subsidiary of the Company Any other transaction Other Receivable 0.00 NA 0.00 592.00 590.00
119 CG International B.V. CG Drives & Automation Netherlands B.V. Subsidiary of the Company Any other transaction Other Payable 0.00 NA 0.00 8.00 8.00
120 CG International B.V. CG International Holdings Singapore Pte. Limited Subsidiary of the Company Any other transaction Loans and advances 0.00 NA 0.00 0.00 0.00 Textual Information(1)
121 Axiro Semiconductor Private Limited Axiro Semiconductor Inc. Subsidiary of the Company Any other transaction Interest Income 256.00 NA 256.00 0.00 0.00
122 Axiro Semiconductor Private Limited Axiro Semiconductor (Shenzhen) Co., Ltd. Subsidiary of the Company Any other transaction Reimbursment of Expenses - ESOP 4.00 NA 4.00 0.00 0.00
123 Axiro Semiconductor Private Limited Axiro Semiconductor Turkey Araştırma ve Geliştirme A.Ş. Subsidiary of the Company Any other transaction Reimbursment of Expenses - ESOP 5.00 NA 5.00 0.00 0.00
124 Axiro Semiconductor Private Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Other Expenses 44.00 NA 44.00 0.00 0.00
125 Axiro Semiconductor Private Limited Tube Investments of India Limited Holding Company Any other transaction Reimbursement of Expenses 6.00 NA 6.00 0.00 0.00
126 Axiro Semiconductor Private Limited Cholamandalam MS General Insurance Co. Ltd. Promoter Group Company Any other transaction other expenses 1.00 NA 1.00 0.00 0.00
127 Axiro Semiconductor Private Limited Axiro Semiconductor Inc. Subsidiary of the Company Any other transaction Interest receivable 0.00 NA 0.00 0.00 258.00
128 Axiro Semiconductor Private Limited Axiro Semiconductor (Shenzhen) Co., Ltd. Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 20.00 23.00
129 Axiro Semiconductor Private Limited Axiro Semiconductor Turkey Araştırma ve Geliştirme A.Ş. Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 8.00 13.00
130 Axiro Semiconductor Inc. Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Other expenses 5,898.00 NA 5,898.00 0.00 0.00
131 Axiro Semiconductor Inc. Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Reimbursement of Expenses - ESOP 94.00 NA 94.00 0.00 0.00
132 Axiro Semiconductor Inc. Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Reimbursement of Expenses - Others 12.00 NA 12.00 0.00 0.00
133 Axiro Semiconductor Inc. Axiro Semiconductor (Shenzhen) Co., Ltd. Subsidiary of the Company Any other transaction Other expenses 630.00 NA 630.00 0.00 0.00
134 Axiro Semiconductor Inc. Axiro Semiconductor Turkey Araştırma ve Geliştirme A.Ş. Subsidiary of the Company Any other transaction Other expenses 653.00 NA 653.00 0.00 0.00
135 Axiro Semiconductor Inc. Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 5,085.00 5,063.00
136 Axiro Semiconductor Inc. Axiro Semiconductor Private Limited Subsidiary of the Company Any other transaction Other payables - ESOP 0.00 NA 0.00 127.00 16.00
137 Axiro Semiconductor Inc. Axiro Semiconductor (Shenzhen) Co., Ltd. Subsidiary of the Company Any other transaction Reimbursement of Expenses 610.00 NA 610.00 0.00 0.00
138 Axiro Semiconductor Inc. Axiro Semiconductor (Shenzhen) Co., Ltd. Subsidiary of the Company Any other transaction Trade payables 0.00 NA 0.00 144.00 97.00
139 CG Adhesive Products Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Trade payables 0.00 NA 0.00 1.00 1.00
140 CG Adhesive Products Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Other expenses 5.00 NA 5.00 0.00 0.00
141 CG Power Americas, LLC CG DE SUB, LLC Subsidiary of the Company Any other transaction Interest Income 2.00 NA 2.00 0.00 0.00
142 Axiro Semiconductor Private Limited Cholamandalam Securities Ltd. Promoter Group Company Any other transaction Demat opening charges 0.00 NA 0.00 0.00 0.00
143 Axiro Semiconductor Inc. Axiro Semiconductor Turkey Araştırma ve Geliştirme A.Ş. Subsidiary of the Company Any other transaction Trade Payables 0.00 NA 0.00 60.00 9.00
144 CG Power and Industrial Solutions Limited CG International B.V. Subsidiary of the Company Any other transaction Trade and other receivables 0.00 NA 0.00 0.00 0.00 Textual Information(2)
145 CG Power and Industrial Solutions Limited CG Gratuity Fund Post employment Benefit Entity Any other transaction Provision for gratuity 0.00 NA 0.00 3,708.00 1,406.00
146 CG Power and Industrial Solutions Limited Coromandel International Limited Promoter Group Company Any other transaction Loans and advances payable 0.00 NA 0.00 0.00 0.00
147 CG Semi Private Limited Parry Enterprises India Limited Promoter Group Company Any other transaction Trade Payables 0.00 NA 0.00 42.00 20.00
148 CG Semi Private Limited Tube Investments of India Limited Holding Company Any other transaction Reimbursement of expense 69.00 NA 69.00 0.00 0.00
149 CG Semi Private Limited Tube Investments of India Limited Holding Company Any other transaction Trade and other payables 0.00 NA 0.00 7.00 2.00
150 CG Semi Private Limited Huber Group India Private Limited Other related party Any other transaction Other receivables 0.00 NA 0.00 11.00 0.00
151 CG Semi Private Limited Renesas International Operations Sdn.Bhd. Related party of Joint Venture Partner Any other transaction Trade receivables 0.00 NA 0.00 3.00 3.00
152 CG Semi Private Limited Renesas Electronics America Inc. Joint Venture Partner Any other transaction Trade receivables 0.00 NA 0.00 9.00 0.00
153 CG Semi Private Limited Renesas Electronics Corporation Related party of Joint Venture Partner Any other transaction Trade receivables 0.00 NA 0.00 0.00 1.00
154 CG Semi Private Limited Axiro Semiconductor Inc. Subsidiary of the Company Any other transaction Trade receivables 0.00 NA 0.00 1.00 0.00
Total value of transaction during the reporting period 49,347.00



Text Block

Textual Information(1) The balances disclosed by CG International B.V (Subsidiary of parent company) are net off provision / write off or write back towards the related party. Corresponding related party may have gross balances (without any write back / write off).
Textual Information(2) The balances disclosed by CG Power and Industrial Solutions Limited (Parent Company) are net off provision / write off or write back towards the related party. Corresponding related party may have gross balances (without any write back / write off).