Integrated Filing — IndAS



General information about company

Scrip Code 532400
NSE Symbol BSOFT
MSEI Symbol NOTLISTED
ISIN INE836A01035
Name of company Birlasoft 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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-10-2026
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 Standalone
Start date and time of board meeting 28-10-2026   14:30:00
End date and time of board meeting 28-10-2026   16:00:00
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 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 28-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.birlasoft.com/sites/default/files/resources/downloads/investors/related-party-transaction-policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no default in payment of loans.



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 85,838.80 1,68,755.00
Other income 3,517.20 6,676.30
Total income 89,356.00 1,75,431.30
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 37.90
(d) Employee benefit expense 50,529.10 99,019.50
(e) Finance costs 256.60 440.70
(f) Depreciation, depletion and amortisation expense 2,205.20 3,774.30
(f) Other Expenses
1 Other Expenses 19,842.20 36,013.30
Total other expenses 19,842.20 36,013.30
Total expenses 72,833.10 1,39,285.70
3 Total profit before exceptional items and tax 16,522.90 36,145.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 16,522.90 36,145.60
6 Tax expense
7 Current tax 4,439.80 9,343.60
8 Deferred tax 36.80 77.20
9 Total tax expenses 4,476.60 9,420.80
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 12,046.30 26,724.80
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 12,046.30 26,724.80
17 Other comprehensive income net of taxes 187.40 468.70
18 Total Comprehensive Income for the period 12,233.70 27,193.50
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 5,593.30 5,593.30
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 4.28 9.5
Diluted earnings (loss) per share from continuing operations 4.26 9.46
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 4.28 9.5
Diluted earnings (loss) per share from continuing and discontinued operations 4.26 9.46
24 Debt equity ratio 0.7400 0.7400
25 Debt service coverage ratio 100 100
26 Interest service coverage ratio 100 100
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio Debt service coverage ratio is 16.93 times.
Interest service coverage ratio interest service coverage ratio is more than 100%


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 25,844.70
Capital work-in-progress 0.20
Investment property 0.00
Goodwill 0.00
Other intangible assets 2,916.80
Intangible assets under development 215.10
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 57,076.60
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Finance lease receivable 1,376.70
2 Other financial assets 1,598.50
Total of other non-current financial assets 2,975.20
Total non-current financial assets 60,051.80
Deferred tax assets (net) 3,975.60
Other non-current assets
1 Income tax assets (net) 1,057.10
2 Other non-current assets 1,339.60
Total of other non-current assets 2,396.70
Total non-current assets 95,400.90
2 Current assets
Inventories 0.00
Current financial asset
Current investments 65,984.60
Trade receivables, current 89,449.90
Cash and cash equivalents 7,154.00
Bank balance other than cash and cash equivalents 501.80
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,001.40
Total current financial assets 1,64,091.70
Current tax assets (net) 0.00
Other current assets
1 Other current assets 24,076.90
Total of other current assets 24,076.90
Total current assets 1,88,168.60
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,83,569.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,593.30
Other equity 1,90,998.20
Total equity attributable to owners of parent 1,96,591.50
Non controlling interest
Total equity 1,96,591.50
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 769.80
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 10,095.00
2 Other financial liabilities 52.70
Total of other non-current financial liabilities 10,147.70
Total non-current financial liabilities 10,917.50
Provisions, non-current 13,569.90
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 24,487.40
Current liabilities
Current financial liabilities
Borrowings, current 692.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 26.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 33,590.90
Total Trade payable 33,617.20
Other current financial liabilities
1 Other current financial liabilities 12,778.60
2 Lease Liabilities 2,244.30
Total of other current financial liabilities 15,022.90
Total current financial liabilities 49,332.40
Other current liabilities
Total of other current liabilities
Provisions, current 7,629.10
Current tax liabilities (Net) 5,529.10
Deferred government grants, Current
Total current liabilities 62,490.60
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 86,978.00
Total equity and liabilites 2,83,569.50
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 262.90 134.50
Total Amount of items that will not be reclassified to profit and loss 262.90 134.50
2 Income tax relating to items that will not be reclassified to profit or loss 66.10 33.80
3 Amount of items that will be reclassified to profit and loss
1 Net gain on effective portion of cash flow hedges (12.50) 491.80
Total Amount of items that will be reclassified to profit and loss (12.50) 491.80
4 Income tax relating to items that will be reclassified to profit or loss (3.10) 123.80
5 Total Other comprehensive income 187.40 468.70



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 36,145.60
Adjustments for reconcile profit (loss)
Adjustments for finance costs 440.70
Adjustments for decrease (increase) in inventories 37.90
Adjustments for decrease (increase) in trade receivables, current (15,698.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (7,294.10)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 13,426.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,774.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (2,299.50)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (426.90)
Adjustments for dividend income 2,849.30
Adjustments for interest income 2,298.20
Adjustments for share-based payments 1,231.40
Adjustments for fair value losses (gains) (337.80)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (477.70)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (164.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (12,935.60)
Net cash flows from (used in) operations 23,210.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,664.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 16,546.00
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 1,62,615.80
Other cash payments to acquire equity or debt instruments of other entities 1,64,652.10
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 13.90
Purchase of property, plant and equipment 8,158.50
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 2,849.30
Interest received 1,730.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 879.50
Net cash flows from (used in) investing activities (4,721.30)
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 3.90
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 979.70
Repayments of borrowings 350.30
Payments of lease liabilities 1,274.80
Dividends paid 11,184.10
Interest paid 31.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (11,857.30)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (32.60)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 35.30
Net increase (decrease) in cash and cash equivalents 2.70
Cash and cash equivalents cash flow statement at beginning of period 7,151.30
Cash and cash equivalents cash flow statement at end of period 7,154.00





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 Birlasoft Limited Orient Electric Limited Public company in which a director of the Company is a director and holds, together with his relatives, more than 2% of its paid-up share capital. Sale of goods or services 161.30 Approved 161.30 59.00 72.30 Textual Information(1)
2 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/ indirectly (leading to control as per IndAS) Sale of goods or services 121.50 Approved 58.80 11.20 12.00 Textual Information(2)
3 Birlasoft Limited National Engineering Industries Limited Investing Company Sale of goods or services 66.00 Approved 0.00 0.00 0.00 Textual Information(3)
4 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Any other transaction Income from Chargeback transactions (Shared Resources Cost) 250.00 Approved 30.00 30.50 35.40 Textual Information(4)
5 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/ indirectly (leading to control as per IndAS) Purchase of goods or services 955.00 Approved 497.80 1.90 0.00 Textual Information(5)
6 Birlasoft Limited Khaitan & Co. LLP A firm in which a director is a partner Any other transaction Legal Services 100.00 Approved 31.20 1.70 0.00 Textual Information(6)
7 Birlasoft Limited Birla Institute of Technology, Mesra One of the Directors is the Chairman - Board of Governor, President - General Council, Chairman - Finance Committee. Purchase of goods or services 75.00 Approved 0.00 0.00 0.00 Textual Information(7)
8 Birlasoft Limited The Calcutta Medical Research Institute Director has significant influence Any other transaction CSR Contribution 400.00 Approved 400.00 0.00 0.00 Textual Information(8)
9 Birlasoft Limited Amita Birla Director Any other transaction Commission and Sitting Fees 58.50 Approved 54.00 50.00 0.00 Textual Information(9)
10 Birlasoft Limited Chandrakant Birla Director Any other transaction Commission and Sitting Fees 26.50 Approved 23.00 20.00 0.00 Textual Information(10)
11 Birlasoft Limited Ananth Sankaranarayanan Director Any other transaction Commission and Sitting Fees 33.50 Approved 27.00 20.00 0.00 Textual Information(11)
12 Birlasoft Limited Satyavati Berera Director Any other transaction Commission and Sitting Fees 43.00 Approved 37.00 30.00 0.00 Textual Information(12)
13 Birlasoft Limited Nidhi Killawala Director Any other transaction Commission and Sitting Fees 34.00 Approved 27.00 20.00 0.00 Textual Information(13)
14 Birlasoft Limited Manish Choksi Director Any other transaction Commission and Sitting Fees 32.00 Approved 26.50 20.00 0.00 Textual Information(14)
15 Birlasoft Limited Angan Guha Chief Executive Officer & Managing Director Remuneration 3,302.50 Approved 159.60 0.00 15.30 Textual Information(15)
16 Birlasoft Limited Sneha Padve Company Secretary Remuneration 75.10 Approved 35.50 0.00 0.00 Textual Information(16)
17 Birlasoft Limited Chandrasekar Thyagarajan Chief Financial Officer Remuneration 531.50 Approved 271.00 0.00 0.00 Textual Information(17)
18 Birlasoft Limited Siddhant Padve Relative of KMP Remuneration 6.10 Approved 3.80 0.00 0.00 Textual Information(18)
19 Birlasoft Limited Ganesan Karuppanaicker Director of Subsidiary Company Remuneration 490.10 Approved 90.70 0.00 0.00 Textual Information(19)
20 Birlasoft Limited CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.00 (159.40) 0.00
21 Birlasoft Limited Chandrasekar Thyagarajan Chief Financial Officer Any other transaction Reimbursement of Expenses 0.00 Not Applicable 1.70 0.00 0.00
22 Birlasoft Limited Sneha Padve Company Secretary Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.80 0.00 0.90
23 Birlasoft Limited Ganesan Karuppanaicker Director of Subsidiary Company Any other transaction Reimbursement of Expenses 0.00 Not Applicable 2.00 4.30 2.00
24 Birlasoft (UK) Limited (Including Netherlands Branch) Ashish Satija Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 3.90 (2.90) 2.90
25 Birlasoft (UK) Limited (Including Netherlands Branch) Mohanraj Janakiraman Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 11.90 0.00 48.90
26 Birlasoft Solutions Inc. Indu Nangia Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.50 0.00 0.00
27 Birlasoft Solutions ME FZE (including Australia branch) Ashish Kumar Srivastava Subsidiary Related Party Any other transaction Reimbursement of Expenses 0.00 Not Applicable 3.80 0.00 0.00
28 Birlasoft Limited Sgier+Partner GmbH Foreign company where Director is a Partner Purchase of goods or services 25.00 Approved 0.00 0.00 0.00 Textual Information(20)
29 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 9,995.70 0.00 2,508.00
30 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 13,823.70 748.90 7,167.60
31 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 286.60 53.60 183.10
32 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 1,191.80 185.10 205.80
33 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 3,054.50 1,524.20 2,238.00
34 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 7,506.10 2,255.40 2,943.80
35 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 3,265.70 530.50 0.00
36 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 3,234.50 375.20 661.00
37 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 2,199.90 923.70 525.70
38 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 810.30 108.40 287.60
39 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 76.80 2.10 0.00
40 Birlasoft Limited Birlasoft Sdn. Bhd. Subsidiary Companies (Direct Holding) Sale of goods or services 0.00 Not Applicable 90.80 18.00 14.30
41 Birlasoft Limited Birlasoft Solutions Ltda. Subsidiary Companies (Indirect Holding) Sale of goods or services 0.00 Not Applicable 0.00 29.00 0.00
42 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 4,223.20 (6,920.30) (8,855.40)
43 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 143.70 (241.80) (240.80)
44 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 4,232.90 (3,686.90) (7,907.60)
45 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 606.00 (1,453.30) (2,398.70)
46 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 987.90 (78.20) (987.90)
47 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 394.50 0.00 (399.30)
48 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 93.00 0.00 (93.00)
49 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 167.10 0.00 (167.10)
50 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 769.90 0.00 (1,606.80)
51 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Purchase of goods or services 0.00 Not Applicable 150.90 (87.80) (217.50)
52 Birlasoft Limited Birlasoft Sdn. Bhd. Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 4.50 0.00 (4.50)
53 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Purchase of goods or services 0.00 Not Applicable 49.70 (460.20) (510.00)
54 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 51,895.00 21,004.70 28,008.60
55 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 52,616.00 10,329.20 15,391.10
56 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 1,893.90 897.10 651.80
57 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Any other transaction Transactions in the capacity of agent 0.00 Not Applicable 1,801.70 1,743.60 574.60
58 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable (29.80) 0.00 0.00 Textual Information(21)
59 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 143.10 0.00 0.00 Textual Information(22)
60 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 1.00 0.00 0.00 Textual Information(23)
61 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 10.30 0.00 0.00 Textual Information(24)
62 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable (368.50) 0.00 0.00 Textual Information(25)
63 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.90 0.00 0.00 Textual Information(26)
64 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.30 0.00 0.00 Textual Information(27)
65 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 3.60 (3,315.10) (3,528.80) Textual Information(28)
66 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 1.90 (707.70) (704.30) Textual Information(29)
67 Birlasoft Limited Birlasoft Technologies Canada Corporation Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (36.90) (36.40) Textual Information(30)
68 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 0.00 (183.80) (191.20) Textual Information(31)
69 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 0.00 (777.10) (3.30) Textual Information(32)
70 Birlasoft Limited Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 10.40 (787.90) (772.70) Textual Information(33)
71 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 0.00 255.10 115.60 Textual Information(34)
72 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Advance 0.00 Not Applicable 0.00 155.90 (106.00) Textual Information(35)
73 Birlasoft Limited Birlasoft Consulting Inc. Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (651.70) (657.60) Textual Information(36)
74 Birlasoft Limited Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (88.10) (89.90) Textual Information(37)
75 Birlasoft Limited Birlasoft Solutions GmbH Subsidiary Companies (Indirect Holding) Advance 0.00 Not Applicable 0.00 (127.50) (128.00) Textual Information(38)
76 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Dividend received 0.00 Not Applicable 2,849.30 0.00 0.00
77 Birlasoft Limited Birlasoft Solutions Inc. Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 28,791.70 28,791.70
78 Birlasoft Limited Birlasoft Solutions France Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 2,159.70 2,159.70
79 Birlasoft Limited Birlasoft Computer Corporation Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 4,693.60 4,693.60
80 Birlasoft Limited Birlasoft Solutions ME FZE (including Australia branch) Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 254.10 254.10
81 Birlasoft Limited Birlasoft Solutions Limited (Including Spain & Slovakia branch) Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 474.90 474.90
82 Birlasoft Limited Birlasoft Inc. Subsidiary Companies (Direct Holding) Investment 0.00 Not Applicable 0.00 259.00 259.00
83 Birlasoft Limited Birlasoft Solutions Ltda. Subsidiary Companies (Indirect Holding) Investment 0.00 Not Applicable 0.00 0.40 0.40
84 Birlasoft Sdn. Bhd. MSP HITECT (M) SDN. BHD Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 3.90 0.00 0.00
85 Birlasoft Inc. USILaw, Inc. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 380.30 95.00 101.60
86 Birlasoft (UK) Limited (Including Netherlands Branch) The East Indian Produce Co. Ltd. Subsidiary Related Party Purchase of goods or services 0.00 Not Applicable 24.70 0.00 0.00
87 Birlasoft (UK) Limited (Including Netherlands Branch) Ashish Satija Subsidiary Related Party Remuneration 0.00 Not Applicable 77.90 0.00 0.00 Textual Information(39)
88 Birlasoft (UK) Limited (Including Netherlands Branch) Mohanraj Janakiraman Subsidiary Related Party Remuneration 0.00 Not Applicable 223.50 0.00 0.00 Textual Information(40)
89 Birlasoft Solutions ME FZE (including Australia branch) Ashish Kumar Srivastava Subsidiary Related Party Remuneration 135.00 Approved 97.40 0.00 0.00 Textual Information(41)
90 Birlasoft Solutions Inc. Indu Nangia Subsidiary Related Party Remuneration 0.00 Not Applicable 202.30 0.00 0.00 Textual Information(42)
91 Birlasoft Solutions Inc. Angan Guha Chief Executive Officer & Managing Director Remuneration 0.00 Not Applicable 408.00 0.00 176.00 Textual Information(43)
92 Birlasoft Technologies Canada Corporation CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 2.30 0.00 0.00
93 Birlasoft Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 56.10 0.00 83.60
94 Birlasoft Sdn. Bhd. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.10 0.00 0.00
95 Birlasoft Solutions ME FZE (including Australia branch) CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.20 0.00 0.00
96 Birlasoft Solutions France CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 2.10 0.00 0.00
97 Birlasoft Solutions GmbH CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable (0.70) 0.00 0.00
98 Birlasoft Solutions Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 32.70 0.00 0.00
99 Birlasoft Consulting Inc. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.00 0.00 0.00
100 Birlasoft Computer Corporation CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 1.70 0.00 0.00
101 Birlasoft Solutions Mexico, S.A. DE C.V. CK Birla Corporate Services Limited Director and/or relative own more than 20% or more of the voting power directly/indirectly (leading to control as per IndAS) Purchase of goods or services 0.00 Not Applicable 0.30 0.00 0.00
102 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Investment 0.00 Not Applicable 0.00 36,129.10 36,510.10
103 Birlasoft Solutions Inc. Birlasoft Solutions Ltda. Subsidiary Company Investment 0.00 Not Applicable 0.00 1,394.00 1,408.70
104 Birlasoft Solutions Inc. Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Company Investment 0.00 Not Applicable 0.00 1,984.00 2,004.90
105 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Investment 0.00 Not Applicable 0.00 264.40 267.20
106 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions GmbH Subsidiary Company Investment 0.00 Not Applicable 0.00 10,040.80 10,203.70
107 Birlasoft Technologies Canada Corporation Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable (444.90) 813.00 381.30 Loan 2.500 5 Years Unsecured Working capital requirements
108 Birlasoft Technologies Canada Corporation Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Accrued Interest on loan 0.00 Not Applicable 6.80 2.50 6.80 Loan 2.500 5 Years Unsecured Working capital requirements
109 Birlasoft Solutions France Birlasoft Solutions GmbH Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 1,630.60 1,629.20 Loan 4.300 4 Years Unsecured Working capital requirements
110 Birlasoft Solutions France Birlasoft Solutions GmbH Fellow Subsidiary Companies Any other transaction Accrued Interest on loan 0.00 Not Applicable 35.50 52.60 35.10 Loan 4.300 4 Years Unsecured Working capital requirements
111 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 760.90 760.30 Loan 4.300 4 Years Unsecured Working capital requirements
112 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Any other transaction Accrued Interest on loan 0.00 Not Applicable 16.60 16.30 16.40 Loan 4.300 4 Years Unsecured Working capital requirements
113 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Loan 0.00 Not Applicable 0.00 23,765.70 24,151.40 Loan 5.900 10 Years Unsecured Working capital requirements
114 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Any other transaction Accrued Interest on loan 0.00 Not Applicable 718.50 826.10 1,554.00 Loan 5.900 10 Years Unsecured Working capital requirements
115 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Loan 0.00 Not Applicable 0.00 11,257.40 11,440.10 Loan 4.900 10 Years Unsecured Working capital requirements
116 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Accrued Interest on loan 0.00 Not Applicable 282.70 326.60 281.10 Loan 4.900 10 Years Unsecured Working capital requirements
117 Birlasoft Solutions Ltda. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 35.80 7.10 6.70
118 Birlasoft Solutions Ltda. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 424.30 102.60 83.90
119 Birlasoft Solutions Ltda. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 239.40 25.40 44.40
120 Birlasoft Technologies Canada Corporation Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 11.50 30.10 (0.60)
121 Birlasoft Technologies Canada Corporation Birlasoft Computer Corporation Holding Company Sale of goods or services 0.00 Not Applicable 36.40 13.10 (0.10)
122 Birlasoft Technologies Canada Corporation Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 198.90 171.50 32.20
123 Birlasoft Technologies Canada Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 8.40 114.70 (0.10)
124 Birlasoft Solutions France Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 118.10 18.30 11.60
125 Birlasoft Solutions France Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (0.80) (1.60)
126 Birlasoft Solutions France Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 9.80 4.90 0.00
127 Birlasoft Solutions GmbH Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 199.20 36.40 35.00
128 Birlasoft Solutions GmbH Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 39.70 0.00
129 Birlasoft Solutions ME FZE (including Australia branch) Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (11.90) (12.30)
130 Birlasoft Solutions ME FZE (including Australia branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 8.70 0.00
131 Birlasoft Solutions ME FZE (including Australia branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.20 0.00 0.20
132 Birlasoft Sdn. Bhd. Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 275.90 44.50 155.80
133 Birlasoft Solutions Mexico, S.A. DE C.V. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 78.20 0.00
134 Birlasoft Solutions Mexico, S.A. DE C.V. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 0.00 265.60 0.00
135 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 838.30 284.50 561.20
136 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 10.70 0.00
137 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 263.70 305.50 58.90
138 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 65.50 22.70 0.00
139 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions GmbH Subsidiary Company Sale of goods or services 0.00 Not Applicable 45.70 0.00 21.30
140 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 31.60 98.10 15.00
141 Birlasoft Solutions Limited (Including Spain & Slovakia branch) Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (11.00) 0.00
142 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.20 0.90 0.20
143 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Consulting Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.60 0.00
144 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Inc. Holding Company Sale of goods or services 0.00 Not Applicable 342.70 178.20 50.10
145 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.20 (42.10) 65.20
146 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions GmbH Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 265.30 59.10 261.90
147 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 96.10 (73.80) 5.50
148 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.30 286.00 188.40
149 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 (3.00) 0.00
150 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 2.10 2.70 1.10
151 Birlasoft Solutions Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 200.30 98.00 19.60
152 Birlasoft Solutions Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 271.30 186.10 38.50
153 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Sale of goods or services 0.00 Not Applicable 0.10 (75.30) (5.40)
154 Birlasoft Solutions Inc. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 8,011.80 1,932.70 1,421.10
155 Birlasoft Solutions Inc. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 18.30 5.50 2.50
156 Birlasoft Solutions Inc. Birlasoft Solutions GmbH Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 107.90 16.70 59.10
157 Birlasoft Solutions Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable (4.00) 3.40 (3.40)
158 Birlasoft Solutions Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 125.90 25.40 22.30
159 Birlasoft Consulting Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 33.60 0.00 33.80
160 Birlasoft Consulting Inc. Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 203.20 40.10 50.30
161 Birlasoft Consulting Inc. Birlasoft Solutions Inc. Holding Company Sale of goods or services 0.00 Not Applicable 492.10 159.20 88.50
162 Birlasoft Computer Corporation Birlasoft (UK) Limited (Including Netherlands Branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 95.20 11.80 7.70
163 Birlasoft Computer Corporation Birlasoft Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 669.90 109.90 123.20
164 Birlasoft Computer Corporation Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 3,127.30 745.60 548.60
165 Birlasoft Computer Corporation Birlasoft Solutions ME FZE (including Australia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 3.10 0.00 0.00
166 Birlasoft Computer Corporation Birlasoft Technologies Canada Corporation Subsidiary Company Sale of goods or services 0.00 Not Applicable 5.40 0.00 5.50
167 Birlasoft Inc. Birlasoft (UK) Limited (Including Netherlands Branch) Subsidiary Company Sale of goods or services 0.00 Not Applicable 268.20 128.50 42.60
168 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 152.50 24.50 36.00
169 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.10 20.10 0.00
170 Birlasoft Inc. Birlasoft Solutions France Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 0.00 0.80 (0.60)
171 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 7,980.10 2,239.40 1,449.00
172 Birlasoft Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 1.60 0.00 1.00
173 Birlasoft Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Sale of goods or services 0.00 Not Applicable 31.50 (37.70) (6.40)
174 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions France Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 114.60 0.00 0.00 Textual Information(44)
175 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions GmbH Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 130.10 5.70 38.80 Textual Information(45)
176 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 259.10 8.70 4.40 Textual Information(46)
177 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 67.70 0.00 0.00 Textual Information(47)
178 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 17.50 0.00 0.00 Textual Information(48)
179 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Any other transaction Reimbursement of expenses 0.00 Not Applicable 25.00 0.00 0.00 Textual Information(49)
180 Birlasoft Solutions Inc. Birlasoft Solutions Mexico, S.A. DE C.V. Subsidiary Company Any other transaction Reimbursement of expenses 0.00 Not Applicable 0.00 0.40 0.40 Textual Information(50)
181 Birlasoft (UK) Limited (Including Netherlands Branch) Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 2.60 0.00 0.00 Textual Information(51)
182 Birlasoft Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 125.80 199.20 10.00 Textual Information(52)
183 Birlasoft Inc. Birlasoft Solutions Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 0.00 1,695.00 1,057.00 Textual Information(53)
184 Birlasoft Inc. Birlasoft Consulting Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 1,714.80 1,152.20 1,228.80 Textual Information(54)
185 Birlasoft Inc. Birlasoft Computer Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 391.20 425.40 126.50 Textual Information(55)
186 Birlasoft Solutions Inc. Birlasoft Technologies Canada Corporation Fellow Subsidiary Companies Advance 0.00 Not Applicable 0.80 0.10 0.00 Textual Information(56)
187 Birlasoft Solutions Inc. Birlasoft Solutions Limited (Including Spain & Slovakia branch) Fellow Subsidiary Companies Advance 0.00 Not Applicable 29.00 0.00 0.20 Textual Information(57)
188 Birlasoft Solutions Inc. Birlasoft Consulting Inc. Subsidiary Company Advance 0.00 Not Applicable 138.70 179.60 23.70 Textual Information(58)
189 Birlasoft Solutions Inc. Birlasoft Inc. Fellow Subsidiary Companies Advance 0.00 Not Applicable 754.10 0.00 0.00 Textual Information(59)
190 Birlasoft Limited National Engineering Industries Limited Investing Company Dividend paid 0.00 Not Applicable 4,309.50 0.00 0.00
191 Birlasoft Limited Central India Industries Limited Promoter Dividend paid 0.00 Not Applicable 206.80 0.00 0.00
192 Birlasoft Limited Sneha Padve Company Secretary Dividend paid 0.00 Not Applicable 1.50 0.00 0.00
193 Birlasoft Limited Angan Guha Chief Executive Officer & Managing Director Dividend paid 0.00 Not Applicable 35.60 0.00 0.00
Total value of transaction during the reporting period 2,05,905.00



Text Block

Textual Information(1) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(2) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(3) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(4) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(5) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(6) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(7) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(8) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(9) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(10) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(11) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(12) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(13) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(14) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(15) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(16) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(17) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting pe
Textual Information(18) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(19) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(20) Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(21) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(22) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(23) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(24) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(25) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(26) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(27) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(28) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(29) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(30) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(31) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(32) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(33) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(34) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(35) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(36) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(37) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(38) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(39) Remuneration includes other employee benefits.
Textual Information(40) Remuneration includes other employee benefits.
Textual Information(41) Remuneration includes other employee benefits. Value of the related party transaction as approved by the Audit Committee represents the value approved for the twelve months period, while the value of transactions represents the amount for the reporting period of half year ended September 30, 2026.
Textual Information(42) Remuneration includes other employee benefits.
Textual Information(43) Remuneration includes other employee benefits.
Textual Information(44) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(45) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(46) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(47) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(48) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(49) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(50) Reimbursement of expenses: This includes reimbursement of expenses made by related party on behalf of another party for ease of administrative purposes. In this case, cost will be debited to foreign branch of India entity. e.g. UK based employee has travelled to Swiss entity and incurred expenses. These expenses will be billed by UK entity to Swiss entity. Swiss entity being branch of India, these will be expenses of India entity.
Textual Information(51) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(52) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(53) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(54) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(55) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(56) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(57) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(58) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.
Textual Information(59) Advance [Balance Sheet Item]:These include receipts or payments made on behalf of the related party. e.g. Employee transferred from India entity to onsite entity, advances given to employee will also get transferred to onsite entity and vice versa.