| Scrip Code | 544447 |
|---|---|
| NSE Symbol | SMARTWORKS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0NAZ01010 |
| Name of company | Smartworks Coworking Spaces 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 | 30-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 01-10-2026 |
| 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 | developing and licensing fully serviced office spaces, design and fitout services and other related services |
| Start date and time of board meeting | 30-10-2026 09:00:00 |
| End date and time of board meeting | 30-10-2026 10:35:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 25-06-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://files.smartworksoffice.com/uploads/Material_RPT_Policy_25_06_2026_4482c8011e.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 |
| The company has not defaulted on Loans and Debt Securities. | |
| 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 | 57,278.90 | 1,10,050.20 | |
| Other income | 1,430.80 | 2,802.90 | |
| Total income | 58,709.70 | 1,12,853.10 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 39.10 | 321.30 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 2,535.50 | 4,981.90 |
| (e) | Finance costs | 9,507.00 | 18,954.80 |
| (f) | Depreciation, depletion and amortisation expense | 24,674.40 | 48,558.60 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 1,315.40 | 2,744.50 |
| 2 | Operating expenses | 16,914.90 | 32,195.40 |
| Total other expenses | 18,230.30 | 34,939.90 | |
| Total expenses | 54,986.30 | 1,07,756.50 | |
| 3 | Total profit before exceptional items and tax | 3,723.40 | 5,096.60 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,723.40 | 5,096.60 |
| 6 | Tax expense | ||
| 7 | Current tax | 215.40 | 1,373.10 |
| 8 | Deferred tax | 721.80 | (90.30) |
| 9 | Total tax expenses | 937.20 | 1,282.80 |
| 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 | 2,786.20 | 3,813.80 |
| 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 | 2,786.20 | 3,813.80 |
| 17 | Other comprehensive income net of taxes | (0.70) | (14.70) |
| 18 | Total Comprehensive Income for the period | 2,785.50 | 3,799.10 |
| 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 | 11,438.20 | 11,438.20 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 2.44 | 3.34 | |
| Diluted earnings (loss) per share from continuing operations | 2.44 | 3.34 | |
| 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 | 2.44 | 3.34 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.44 | 3.34 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Unaudited Standalone Financial Results for the quarter and six month ended September 30, 2026 of the Smartworks Coworking Spaces Limited (the “Company”) have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on October 29, 2026 and October 30, 2026, respectively. The Unaudited Standalone Financial Results have been reviewed by the Statutory Auditors of the Company. 2. The Unaudited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standards 34 Interim Financial Reporting (Ind AS 34), prescribed under section 133 of the Companies Act, 2013, as amended (the Act) read with relevant rules issued thereunder, as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended (the LODR Regulations). 3. The Company's primary business segment involves developing and licensing fully serviced office spaces, design and fitout services and other related services. The Company's Chief Operating Decision Maker (CODM) reviews the Company's performance as a single operating unit. Accordingly, the Company has a single operating segment. Hence, the disclosures as per Regulation 33(1)(e) read with Clause (L) of Part A of Schedule IV of the LODR Regulations are not applicable to the Company. 4. The Board of Directors of the Company, at its meeting held on August 24, 2026, approved the utilisation of Rs. 3,856.18 millions from the Securities Premium Account towards setting off the accumulated losses incurred by the Company upto March 31, 2026, to eliminate the accumulated losses from its books of account. The Special Resolution in this regard was subsequently passed by the Members of the Company at the Annual General Meeting held on September 22, 2026, subject to the sanction of the Hon’ble National Company Law Tribunal (NCLT). As the NCLT approval is pending as at September 30, 2026, the proposed adjustment has not been given effect in these financial results. 5. During the quarter ended September 30, 2026, the paid-up equity share capital of the Company had increased from Rs. 1,142.63 millions to Rs. 1,143.82 millions pursuant to allotment of 119,000 equity shares on exercise of stock options by employees. 6. All the amounts included in the Unaudited Standalone Financial Results are rounded off to the nearest millions, except per share data and unless stated otherwise. 7. The results for the quarter and six months ended September 30, 2026 are available on Stock Exchange websites www.nseindia.com and www.bseindia.com and on the Company's website https://www.smartworksoffice.com/investors/ |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 1,53,837.10 | |
| Capital work-in-progress | 27,405.90 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 59.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 2,098.50 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 2,760.70 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 46,989.00 |
| Total of other non-current financial assets | 46,989.00 | |
| Total non-current financial assets | 51,848.20 | |
| Deferred tax assets (net) | 13,909.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 22,978.90 |
| 2 | Income tax assets (net) | 1,062.90 |
| 3 | Right-of-use assets | 4,44,345.70 |
| Total of other non-current assets | 4,68,387.50 | |
| Total non-current assets | 7,15,446.70 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 3,708.30 | |
| Trade receivables, current | 4,473.60 | |
| Cash and cash equivalents | 7,743.40 | |
| Bank balance other than cash and cash equivalents | 1,160.20 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 9,265.20 | |
| Total current financial assets | 26,350.70 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 11,153.00 |
| Total of other current assets | 11,153.00 | |
| Total current assets | 37,503.70 | |
| 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 | 7,52,950.40 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 11,438.20 | |
| Other equity | 45,406.90 | |
| Total equity attributable to owners of parent | 56,845.10 | |
| Non controlling interest | ||
| Total equity | 56,845.10 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 14,676.80 | |
| 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 | Other non-current financial liabilities | 52,320.10 |
| 2 | Lease liabilities | 4,61,417.30 |
| Total of other non-current financial liabilities | 5,13,737.40 | |
| Total non-current financial liabilities | 5,28,414.20 | |
| Provisions, non-current | 1,054.70 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 8,834.90 |
| Total of other non-current liabilities | 8,834.90 | |
| Total non-current liabilities | 5,38,303.80 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 8,308.40 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,441.40 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 19,498.50 | |
| Total Trade payable | 20,939.90 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 35,059.20 |
| 2 | Lease liabilities | 85,307.80 |
| Total of other current financial liabilities | 1,20,367.00 | |
| Total current financial liabilities | 1,49,615.30 | |
| Other current liabilities | 7,970.50 | |
| 1 | Other current liabilities | 7,970.50 |
| Total of other current liabilities | 7,970.50 | |
| Provisions, current | 215.70 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,57,801.50 | |
| 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 | 6,96,105.30 | |
| Total equity and liabilites | 7,52,950.40 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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-measuremnet loss on defined benefit plans | (1.00) | (19.70) |
| Total Amount of items that will not be reclassified to profit and loss | (1.00) | (19.70) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.30) | (5.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (0.70) | (14.70) |
| 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 | 5,096.60 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 18,954.80 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,147.10) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (13,247.60) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 1,931.50 | |||||
| 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 | 48,558.60 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 107.80 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 13,865.20 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,626.50 | |||||
| Adjustments for share-based payments | 55.00 | |||||
| Adjustments for fair value losses (gains) | (9.30) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (35.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,990.90) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 63,416.50 | |||||
| Net cash flows from (used in) operations | 68,513.10 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 509.40 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 68,003.70 | |||||
| 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 | 36,870.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 40,533.00 | |||||
| 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 | 5.60 | |||||
| Purchase of property, plant and equipment | 29,598.50 | |||||
| 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 | 748.90 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 240.00 | |||||
| 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 | 975.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 14,073.60 | |||||
| Net cash flows from (used in) investing activities | (18,716.20) | |||||
| 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 | 11.90 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 6,115.90 | |||||
| Repayments of borrowings | 3,835.60 | |||||
| Payments of lease liabilities | 48,447.80 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 957.40 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,045.00) | |||||
| Net cash flows from (used in) financing activities | (48,158.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,129.50 | |||||
| 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 | 1,129.50 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 6,613.90 | |||||
| Cash and cash equivalents cash flow statement at end of period | 7,743.40 | |||||
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 17-07-2025 |
| Amount Raised | 44,500.00 |
| 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 | |
| Comments of the auditors, if any |
| 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 | Repayment/ prepayment/ redemption, in full or in part, of certain borrowings availed by our Company | Repayment/ prepayment/ redemption, in full or in part, of certain borrowings availed by our Company | 11,400.00 | 11,400.00 | 11,400.00 | 0.00 | |
| 2 | Capital expenditure for fit-outs in the new centres and for security deposits of the new centres | Capital expenditure for fit-outs in the new centres and for security deposits of the new centres | 22,584.00 | 22,584.00 | 22,583.40 | 0.00 | Amount unutilised is Rs 0.06 million |
| 3 | General corporate purposes | General corporate purposes | 5,663.20 | 6,061.80 | 5,663.20 | 398.60 | Amount unutilised is Rs 39.86 million |
| 4 | Offer related expenses to the extent applicable to the fresh issue of equity shares | Offer related expenses to the extent applicable to the fresh issue of equity shares | 4,852.80 | 4,454.20 | 4,454.20 | 398.60 | During the quarter ended September 30, 2026 the Company vide Board Resolution dated September 21, 2026 has reclassified the unutilised portion of offer expenses of Rs. 39.86 millions from offer related expenses to general corporate purposes, accordingly the allocation of gross proceeds has been revised.The said reclassification is in compliance with the provisions of the Companies Act, 2013, and the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. |
| Name of signatory | Harsh Binani |
| Designation of person | Director |
| Place | Gurugram |
| Date | 30-10-2026 |
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 | Smartworks Coworking Spaces Limited | Talbot & Co. | Entities where Key Management Personnel and their relatives exercise significant influence | Sale of goods or services | 118.00 | Approved | 2.10 | 0.00 | 0.00 | ||||||||||||||||
| 2 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Sale of goods or services | 16,520.00 | Approved | 11.00 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Sale of goods or services | Not Applicable | 3.90 | 0.00 | 0.00 | |||||||||||||||||
| 4 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Sale of goods or services | Not Applicable | 0.70 | 0.00 | 0.00 | |||||||||||||||||
| 5 | Smartworks Coworking Spaces Limited | SLW Media Private Limited | Promoter Group | Sale of goods or services | 118.00 | Approved | 0.40 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Smartworks Coworking Spaces Limited | Vantage Works Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Sale of goods or services | 118.00 | Approved | 0.60 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Sale of goods or services | 7,670.00 | Approved | 69.10 | 0.00 | 0.00 | ||||||||||||||||
| 8 | Smartworks Coworking Spaces Limited | Keppel Real Estate India Private Limited | Common Director | Sale of goods or services | 354.00 | Approved | 102.40 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Smartworks Coworking Spaces Limited | Keppel Eaas India Private Limited | Related Party of Investor having shareholding more than 10% in the reporting entity | Sale of goods or services | 118.00 | Approved | 0.50 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Smartworks Space Pte. Ltd. | AJ Capital Asset Management Pte. Ltd. | Entity in which director's relative is director. | Sale of goods or services | 118.00 | Approved | 2.30 | 0.00 | 0.00 | Textual Information(1) | |||||||||||||||
| 11 | Workstudio Spaces Pte. Ltd. | AJ Capital Asset Management Pte. Ltd. | Entity in which director's relative is director. | Sale of goods or services | 118.00 | Approved | 4.20 | 0.00 | 0.00 | Textual Information(2) | |||||||||||||||
| 12 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Sale of goods or services | Not Applicable | 412.70 | 0.00 | 0.00 | |||||||||||||||||
| 13 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Sale of goods or services | 7,670.00 | Approved | 3,444.50 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Smartworks Coworking Spaces Limited | BLS E-Services Limited | Promoter Group | Sale of goods or services | 7,670.00 | Approved | 28.40 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Smartworks Coworking Spaces Limited | Vision Comptech Integrators Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Purchase of goods or services | 1,770.00 | Approved | 663.70 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Purchase of goods or services | 1,635.00 | Approved | 683.50 | 0.00 | 0.00 | Textual Information(3) | |||||||||||||||
| 17 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Purchase of goods or services | 16,520.00 | Approved | 40.70 | 0.00 | 0.00 | ||||||||||||||||
| 18 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Purchase of goods or services | Not Applicable | 393.70 | 0.00 | 0.00 | |||||||||||||||||
| 19 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Purchase of goods or services | 16,520.00 | Approved | 6,387.90 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Purchase of fixed assets | 16,520.00 | Approved | 194.30 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Interest received | Not Applicable | 103.20 | 0.00 | 0.00 | |||||||||||||||||
| 22 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Interest received | Not Applicable | 3.60 | 0.00 | 0.00 | |||||||||||||||||
| 23 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Interest received | Not Applicable | 0.50 | 0.00 | 0.00 | |||||||||||||||||
| 24 | Smartworks Coworking Spaces Limited | Smartworks Space Pte. Ltd. | Wholly Owned Subsidiary | Interest received | Not Applicable | 6.80 | 0.00 | 0.00 | Textual Information(4) | ||||||||||||||||
| 25 | Smartworks Coworking Spaces Limited | Vision Comptech Integrators Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Reimbursements of other expenses | Not Applicable | 249.50 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Smartworks Coworking Spaces Limited | Neetish Sarda | Key Management Personnel | Remuneration | Not Applicable | 140.50 | 0.00 | 0.00 | |||||||||||||||||
| 27 | Smartworks Coworking Spaces Limited | Harsh Binani | Key Management Personnel | Remuneration | Not Applicable | 140.50 | 0.00 | 0.00 | |||||||||||||||||
| 28 | Smartworks Coworking Spaces Limited | Punam Dargar | Key Management Personnel | Remuneration | Not Applicable | 20.30 | 0.00 | 0.00 | |||||||||||||||||
| 29 | Smartworks Coworking Spaces Limited | Sahil Jain | Key Management Personnel | Remuneration | Not Applicable | 56.90 | 0.00 | 0.00 | |||||||||||||||||
| 30 | Smartworks Coworking Spaces Limited | Atul Gautam | Director | Any other transaction | Consultancy Fees paid to director | Not Applicable | 21.20 | 0.00 | 0.00 | ||||||||||||||||
| 31 | Smartworks Coworking Spaces Limited | V K Subburaj | Director | Any other transaction | Directors sitting Fees | Not Applicable | 5.80 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Smartworks Coworking Spaces Limited | Rajeev Rishi | Director | Any other transaction | Directors sitting Fees | Not Applicable | 5.80 | 0.00 | 0.00 | ||||||||||||||||
| 33 | Smartworks Coworking Spaces Limited | Rajeev Krishnamuralilal Agarwal | Director | Any other transaction | Directors sitting Fees | Not Applicable | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 34 | Smartworks Coworking Spaces Limited | Pushpa Mishra | Director | Any other transaction | Directors sitting Fees | Not Applicable | 2.30 | 0.00 | 0.00 | ||||||||||||||||
| 35 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Borrowings given | Not Applicable | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Smartworks Coworking Spaces Limited | Smartworks Space Pte. Ltd. | Wholly Owned Subsidiary | Any other transaction | Borrowings given | Not Applicable | 758.70 | 0.00 | 0.00 | Textual Information(5) | |||||||||||||||
| 37 | Smartworks Tech Solutions Private Limited | Riya Aggarwal | Relatives of KMPs | Any other transaction | Remuneration to relatives of KMPs | 100.00 | Approved | 37.50 | 0.00 | 0.00 | |||||||||||||||
| 38 | Smartworks Space Pte. Ltd. | Prerna Jhunjhunwala | Relatives of KMPs | Any other transaction | Remuneration to relatives of KMPs | 300.00 | Approved | 177.80 | 0.00 | 0.00 | Textual Information(6) | ||||||||||||||
| 39 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Refund of borrowings given | Not Applicable | 240.00 | 0.00 | 0.00 | ||||||||||||||||
| 40 | Smartworks Coworking Spaces Limited | Sahil Jain | Key Management Personnel | Any other transaction | Issue expense of ESOP to KMP's | Not Applicable | 7.60 | 0.00 | 0.00 | ||||||||||||||||
| 41 | Smartworks Coworking Spaces Limited | Punam Dargar | Key Management Personnel | Any other transaction | Issue expense of ESOP to KMP's | Not Applicable | 2.20 | 0.00 | 0.00 | ||||||||||||||||
| 42 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Purchase of goods or services | Not Applicable | 305.90 | 0.00 | 0.00 | |||||||||||||||||
| 43 | Smartworks Space Pte. Ltd. | Prerna Jhunjhunwala | Relatives of KMPs | Any other transaction | Reimbursement to relative of KMP | Not Applicable | 31.20 | 0.00 | 0.00 | Textual Information(7) | |||||||||||||||
| 44 | Smartworks Coworking Spaces Limited | Sahil Jain | Key Management Personnel | Any other transaction | Reimbursement to KMP | Not Applicable | 0.60 | 0.00 | 0.00 | ||||||||||||||||
| 45 | Smartworks Coworking Spaces Limited | Punam Dargar | Key Management Personnel | Any other transaction | Reimbursement to KMP | Not Applicable | 0.10 | 0.00 | 0.00 | ||||||||||||||||
| 46 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Reimbursement of expenses | 1,635.00 | Approved | 2.30 | 0.00 | 0.00 | Textual Information(8) | ||||||||||||||
| 47 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Security Deposit Given | 1,635.00 | Approved | 49.00 | 0.00 | 0.00 | Textual Information(9) | ||||||||||||||
| 48 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Income- reimbursement of fitout charges | 1,635.00 | Approved | 81.00 | 0.00 | 0.00 | Textual Information(10) | ||||||||||||||
| 49 | Smartworks Space Pte. Ltd. | Keppel Electric Pte. Ltd. | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Electricity expenses | 100.00 | Approved | 9.40 | 0.00 | 0.00 | Textual Information(11) | ||||||||||||||
| 50 | Smartworks Space Pte. Ltd. | Epic Edtech Pte. Ltd | Entities where relatives of Key Management Personnel exercise significant influence | Any other transaction | Acquistion of shares of Workstudio Space Pte. Ltd | 1,808.20 | Approved | 1,808.20 | 0.00 | 0.00 | Textual Information(12) | ||||||||||||||
| 51 | Workstudio Spaces Pte. Ltd. | Epic Edtech Pte. Ltd | Entities where relatives of Key Management Personnel exercise significant influence | Any other transaction | Finance Cost | Not Applicable | 5.80 | 0.00 | 0.00 | Textual Information(13) | |||||||||||||||
| 52 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Any other transaction | Security deposit taken | Not Applicable | 7.60 | 0.00 | 0.00 | ||||||||||||||||
| 53 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Long term borrowings given | Not Applicable | 0.00 | 2,160.00 | 1,920.00 | ||||||||||||||||
| 54 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Long term borrowings given | Not Applicable | 0.00 | 70.00 | 72.00 | ||||||||||||||||
| 55 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Long term borrowings given | Not Applicable | 0.00 | 10.00 | 10.00 | ||||||||||||||||
| 56 | Smartworks Coworking Spaces Limited | Smartworks Space Pte. Ltd. | Wholly Owned Subsidiary | Any other transaction | Long term borrowings given | Not Applicable | 0.00 | 0.00 | 758.70 | Textual Information(14) | |||||||||||||||
| 57 | Workstudio Spaces Pte. Ltd. | Epic Edtech Pte. Ltd | Entities where relatives of Key Management Personnel exercise significant influence | Any other transaction | Long term borrowings given | Not Applicable | 0.00 | 0.00 | 388.80 | Textual Information(15) | |||||||||||||||
| 58 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Interest Receivable | Not Applicable | 0.00 | 3.10 | 1.60 | ||||||||||||||||
| 59 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Interest Receivable | Not Applicable | 0.00 | 0.00 | 0.50 | ||||||||||||||||
| 60 | Smartworks Coworking Spaces Limited | Smartworks Space Pte Ltd. | Wholly Owned Subsidiary | Any other transaction | Interest Receivable | Not Applicable | 0.00 | 0.00 | 6.10 | Textual Information(16) | |||||||||||||||
| 61 | Workstudio Spaces Pte. Ltd. | Epic Edtech Pte. Ltd | Entities where relatives of Key Management Personnel exercise significant influence | Any other transaction | Interest Receivable | Not Applicable | 0.00 | 0.00 | 5.80 | Textual Information(17) | |||||||||||||||
| 62 | Smartworks Coworking Spaces Limited | Smartworks Space Pte. Ltd. | Wholly Owned Subsidiary | Any other transaction | Amount payable to Subsidiary | Not Applicable | 0.00 | 2.80 | 3.20 | Textual Information(18) | |||||||||||||||
| 63 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Amount payable to Subsidiary | Not Applicable | 0.00 | 0.00 | 0.10 | ||||||||||||||||
| 64 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Amount payable to Subsidiary | Not Applicable | 0.00 | 0.20 | 0.20 | ||||||||||||||||
| 65 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Unbilled Revenue | Not Applicable | 0.00 | 0.20 | 0.20 | ||||||||||||||||
| 66 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Unbilled Revenue | Not Applicable | 0.00 | 111.60 | 213.00 | ||||||||||||||||
| 67 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Any other transaction | Unbilled Revenue | Not Applicable | 0.00 | 1,808.70 | 696.10 | ||||||||||||||||
| 68 | Smartworks Coworking Spaces Limited | BLS E-Services Limited | Promoter Group | Any other transaction | Unbilled Revenue | Not Applicable | 0.00 | 182.70 | 4.30 | ||||||||||||||||
| 69 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Trade payables | Not Applicable | 0.00 | 4,729.00 | 5,160.10 | ||||||||||||||||
| 70 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Trade payables | Not Applicable | 0.00 | 237.50 | 261.80 | ||||||||||||||||
| 71 | Smartworks Coworking Spaces Limited | Atul Gautam | Director | Any other transaction | Trade payables | Not Applicable | 0.00 | 3.20 | 3.20 | ||||||||||||||||
| 72 | Smartworks Coworking Spaces Limited | Vision Comptech Integrators Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Trade payables | Not Applicable | 0.00 | 20.70 | 42.10 | ||||||||||||||||
| 73 | Smartworks Coworking Spaces Limited | Sahil Jain | Key Management Personnel | Any other transaction | Employee Payables | Not Applicable | 0.00 | 4.30 | 5.00 | ||||||||||||||||
| 74 | Smartworks Coworking Spaces Limited | Punam Dargar | Key Management Personnel | Any other transaction | Employee Payables | Not Applicable | 0.00 | 1.60 | 2.20 | ||||||||||||||||
| 75 | Smartworks Coworking Spaces Limited | Neetish Sarda | Key Management Personnel | Any other transaction | Employee Payables | Not Applicable | 0.00 | 9.80 | 10.80 | ||||||||||||||||
| 76 | Smartworks Coworking Spaces Limited | Harsh Binani | Key Management Personnel | Any other transaction | Employee Payables | Not Applicable | 0.00 | 14.70 | 17.60 | ||||||||||||||||
| 77 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 1.80 | 1.80 | ||||||||||||||||
| 78 | Smartworks Coworking Spaces Limited | Talbot & Co. | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 0.90 | 0.90 | ||||||||||||||||
| 79 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 5.00 | 5.00 | ||||||||||||||||
| 80 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 0.30 | 0.30 | ||||||||||||||||
| 81 | Smartworks Coworking Spaces Limited | Vision Comptech Integrators Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Security deposit given | Not Applicable | 0.00 | 479.50 | 479.50 | ||||||||||||||||
| 82 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Security deposit given | Not Applicable | 0.00 | 273.50 | 333.20 | Textual Information(19) | |||||||||||||||
| 83 | Smartworks Space Pte. Ltd. | Keppel Electric Pte. Ltd. | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Security deposit given | Not Applicable | 0.00 | 0.00 | 2.80 | Textual Information(20) | |||||||||||||||
| 84 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Non-current investments | Not Applicable | 0.00 | 1.00 | 1.00 | ||||||||||||||||
| 85 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Non-current investments | Not Applicable | 0.00 | 1.00 | 1.00 | ||||||||||||||||
| 86 | Smartworks Coworking Spaces Limited | Smartworks Stellar Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Non-current investments | Not Applicable | 0.00 | 1.00 | 1.00 | ||||||||||||||||
| 87 | Smartworks Coworking Spaces Limited | Smartworks Space Pte. Ltd. | Wholly Owned Subsidiary | Any other transaction | Non-current investments | Not Applicable | 0.00 | 1,872.40 | 1,872.40 | Textual Information(21) | |||||||||||||||
| 88 | Smartworks Space Pte. Ltd. | Workstudio Space Pte. Ltd | Step Down Subsidiary | Any other transaction | Investment in subsidiary | Not Applicable | 0.00 | 0.00 | 1,808.20 | Textual Information(22) | |||||||||||||||
| 89 | Smartworks Coworking Spaces Limited | Talbot & Co. | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Trade receivables | Not Applicable | 0.00 | 0.00 | 0.40 | ||||||||||||||||
| 90 | Smartworks Coworking Spaces Limited | Talbotforce Services Private Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Trade receivables | Not Applicable | 0.00 | 0.00 | 3.70 | ||||||||||||||||
| 91 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Trade receivables | Not Applicable | 0.00 | 0.00 | 3.90 | ||||||||||||||||
| 92 | Smartworks Coworking Spaces Limited | Smartworks Office Services Private Limited | Wholly Owned Subsidiary | Any other transaction | Trade receivables | Not Applicable | 0.00 | 0.00 | 0.70 | ||||||||||||||||
| 93 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Any other transaction | Trade receivables | Not Applicable | 0.00 | 311.00 | 767.20 | ||||||||||||||||
| 94 | Smartworks Coworking Spaces Limited | BLS E-Services Limited | Promoter Group | Any other transaction | Trade receivables | Not Applicable | 0.00 | 226.70 | 113.40 | ||||||||||||||||
| 95 | Smartworks Coworking Spaces Limited | Keppel Eaas India Private Limited | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Trade receivables | Not Applicable | 0.00 | 0.00 | 0.10 | ||||||||||||||||
| 96 | Smartworks Coworking Spaces Limited | Neetish Sarda | Key Management Personnel | Any other transaction | Guarantees issued by related parties for the Company. | Not Applicable | 0.00 | 16,779.30 | 13,654.00 | ||||||||||||||||
| 97 | Smartworks Coworking Spaces Limited | Harsh Binani | Key Management Personnel | Any other transaction | Guarantees issued by related parties for the Company. | Not Applicable | 0.00 | 16,779.30 | 13,654.00 | ||||||||||||||||
| 98 | Smartworks Coworking Spaces Limited | Vision Comptech Integrators Limited | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Guarantees issued by related parties for the Company. | Not Applicable | 0.00 | 5,796.70 | 4,377.80 | ||||||||||||||||
| 99 | Smartworks Coworking Spaces Limited | NS Niketan LLP | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Guarantees issued by related parties for the Company. | Not Applicable | 0.00 | 16,001.50 | 13,042.90 | ||||||||||||||||
| 100 | Smartworks Coworking Spaces Limited | SNS Infrarealty LLP | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Guarantees issued by related parties for the Company. | Not Applicable | 0.00 | 16,001.50 | 13,042.90 | ||||||||||||||||
| 101 | Smartworks Coworking Spaces Limited | Smartworks Tech Solutions Private Limited | Wholly Owned Subsidiary | Any other transaction | Amount payable to Subsidiary | Not Applicable | 0.00 | 0.10 | 0.00 | ||||||||||||||||
| 102 | Smartworks Tech Solutions Private Limited | Riya Aggarwal | Relatives of KMPs | Any other transaction | Payable to relative of KMP | Not Applicable | 0.00 | 3.90 | 4.30 | ||||||||||||||||
| 103 | Smartworks Space Pte. Ltd. | Prerna Jhunjhunwala | Relatives of KMPs | Any other transaction | Payable to relative of KMP | Not Applicable | 0.00 | 0.00 | 67.10 | Textual Information(23) | |||||||||||||||
| 104 | Smartworks Coworking Spaces Limited | Keppel Real Estate India Private Limited | Common Director | Any other transaction | Advance received from customer | Not Applicable | 0.00 | 2.80 | 2.80 | ||||||||||||||||
| 105 | Smartworks Coworking Spaces Limited | NS Niketan LLP | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Balance payable on account of proceeds from IPO on hold for issue related expenses | Not Applicable | 0.00 | 17.70 | 17.70 | ||||||||||||||||
| 106 | Smartworks Coworking Spaces Limited | SNS Infrarealty LLP | Entities where Key Management Personnel and their relatives exercise significant influence | Any other transaction | Balance payable on account of proceeds from IPO on hold for issue related expenses | Not Applicable | 0.00 | 11.20 | 11.20 | ||||||||||||||||
| 107 | Smartworks Coworking Spaces Limited | Space Solutions India Pte. Ltd. | Entity Having shareholding more than 10% in reporting entity | Any other transaction | Balance payable on account of proceeds from IPO on hold for issue related expenses | Not Applicable | 0.00 | 93.30 | 93.10 | Textual Information(24) | |||||||||||||||
| 108 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Reimbursement of expenses | Not Applicable | 0.00 | 1.60 | 0.00 | Textual Information(25) | |||||||||||||||
| 109 | Workstudio Spaces Pte. Ltd. | Prerna Jhunjhunwala | Relatives of KMPs | Any other transaction | Reimbursement of Expense | Not Applicable | 0.00 | 0.00 | 184.70 | Textual Information(26) | |||||||||||||||
| 110 | Smartworks Space Pte. Ltd. | Keppel Bay Tower LLP | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Receivable for reimbursement of fitout | Not Applicable | 0.00 | 0.00 | 81.80 | Textual Information(27) | |||||||||||||||
| 111 | Smartworks Space Pte. Ltd. | AJ Capital Asset Management Pte. Ltd. | Entity in which director's relative is director. | Any other transaction | Trade Receivable | Not Applicable | 0.00 | 0.00 | 2.30 | Textual Information(28) | |||||||||||||||
| 112 | Smartworks Space Pte. Ltd. | Keppel Electric Pte. Ltd. | Related Party of Investor having shareholding more than 10% in the reporting entity | Any other transaction | Trade Payable | Not Applicable | 0.00 | 0.00 | 3.30 | Textual Information(29) | |||||||||||||||
| 113 | Smartworks Coworking Spaces Limited | BLS International Services Limited | Related party of promoter Group | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 29.10 | 36.70 | ||||||||||||||||
| 114 | Smartworks Coworking Spaces Limited | Keppel Real Estate India Private Limited | Common Director | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 0.00 | 29.10 | ||||||||||||||||
| 115 | Workstudio Spaces Pte. Ltd. | AJ Capital Asset Management Pte. Ltd. | Entity in which director's relative is director. | Any other transaction | Security deposit taken | Not Applicable | 0.00 | 0.00 | 3.90 | Textual Information(30) | |||||||||||||||
| 116 | Smartworks Coworking Spaces Limited | Keppel Real Estate India Private Limited | Common Director | Any other transaction | Unbilled Revenue | Not Applicable | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 16,732.40 | ||||||||||||||||||||||||
| Textual Information(1) | PAN not available as it is Foreign Entity |
| Textual Information(2) | PAN not available as it is Foreign Entity |
| Textual Information(3) | PAN not available as it is Foreign Entity |
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| Textual Information(8) | PAN not available as it is Foreign Entity |
| Textual Information(9) | PAN not available as it is Foreign Entity |
| Textual Information(10) | PAN not available as it is Foreign Entity |
| Textual Information(11) | PAN not available as it is Foreign Entity |
| Textual Information(12) | PAN not available as it is Foreign Entity |
| Textual Information(13) | PAN not available as it is Foreign Entity |
| Textual Information(14) | PAN not available as it is Foreign Entity |
| Textual Information(15) | PAN not available as it is Foreign Entity |
| Textual Information(16) | PAN not available as it is Foreign Entity |
| Textual Information(17) | PAN not available as it is Foreign Entity |
| Textual Information(18) | PAN not available as it is Foreign Entity |
| Textual Information(19) | PAN not available as it is Foreign Entity |
| Textual Information(20) | PAN not available as it is Foreign Entity |
| Textual Information(21) | PAN not available as it is Foreign Entity |
| Textual Information(22) | PAN not available as it is Foreign Entity |
| Textual Information(23) | PAN not available as it is Foreign Entity |
| Textual Information(24) | PAN not available as it is Foreign Entity |
| Textual Information(25) | PAN not available as it is Foreign Entity |
| Textual Information(26) | PAN not available as it is Foreign Entity |
| Textual Information(27) | PAN not available as it is Foreign Entity |
| Textual Information(28) | PAN not available as it is Foreign Entity |
| Textual Information(29) | PAN not available as it is Foreign Entity |
| Textual Information(30) | PAN not available as it is Foreign Entity |