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| Textual Information(1) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 6, 7, 15, 16, 17, 18, 19 and 39 wherein transactions with Bharti Airtel Limited are reported.
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| Textual Information(2) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and all transactions with Vodafone Idea Limited has been reported only upto November 18, 2024. This note should also be read for Sr. Nos. 11, 40, 41, 42, 43 and 44 wherein transactions with Vodafone Idea Limited are reported.
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| Textual Information(3) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 9, 20, 21, 22, 23 and 24 wherein transactions with Bharti Hexacom Limited are reported.
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| Textual Information(4) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 31, 32, 33 and 34 wherein transactions with Oneweb India Communications Private Limited are reported.
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| Textual Information(5) |
1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period netted off with the amount adjusted against the share issuance to the employees.
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| Textual Information(6) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
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| Textual Information(7) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. During the reporting period, company has acquired passive infrastructure business from Bharti Airtel Limited at purchase consideration of 19,820. On March 24, 2025, the Company had paid an amount of Rs. 18,288 Mn to Bharti Airtel Limited and deposited Rs. 2,032 Mn (subject to deduction of Rs. 500 Mn relating to adjustments to be made for site count and category of sites identified till now) into the Escrow Account as per the terms of agreement, leading to a net purchase consideration payables Rs. 1,532 Mn (subject to the adjustments to be made for site count and category of sites during the 4 months from March 24, 2025).
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| Textual Information(8) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 29 and 30 wherein transactions with Bharti Airtel Services Limited are reported.
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| Textual Information(9) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. Value of transactions entered during half year ended March 31, 2025 is less than 1 million.
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| Textual Information(10) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
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| Textual Information(11) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.
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| Textual Information(12) |
1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period netted off with the amount adjusted against the payable towards the services obtained during the period. 4. Approval of the Audit Committee/Board and Shareholders, as per applicable law, for granting loan to wholly owned subsidiary company has been obtained for an amount upto Rs. 400 Mn.
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| Textual Information(13) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses exclusive of GST. 4. The transaction amount inclusive of GST is INR 132 Mn. The Audit Committee in its meeting held on April 30, 2025, approved the GST amount.
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| Textual Information(14) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
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| Textual Information(15) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.
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| Textual Information(16) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(17) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(18) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(19) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 is less than 1 Million.
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| Textual Information(20) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
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| Textual Information(21) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.
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| Textual Information(22) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 and is less than 1 Million.
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| Textual Information(23) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(24) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(25) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(26) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(27) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(28) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 is less than 1 Million.
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| Textual Information(29) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(30) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 and is less than 1 Million.
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| Textual Information(31) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.
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| Textual Information(32) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.
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| Textual Information(33) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(34) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(35) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(36) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024. This note should also be read for Sr. No. 37 wherein transcations with Bharti Airtel Limited are reported.
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| Textual Information(37) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(38) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances 5. Balance outstanding as on September 30, 2024 and March 31, 2025 is less than 1 Million. 6. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.
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| Textual Information(39) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. During the reporting period, company has acquired passive infrastructure business from Bharti Airtel Limited at purchase consideration of 19,820. On March 24, 2025, the Company had paid an amount of Rs. 18,288 Mn to Bharti Airtel Limited and deposited Rs. 2,032 Mn (subject to deduction of Rs. 500 Mn relating to adjustments to be made for site count and category of sites identified till now) into the Escrow Account as per the terms of agreement, leading to a net purchase consideration payables Rs. 1,532 Mn (subject to the adjustments to be made for site count and category of sites during the 4 months from March 24, 2025).
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| Textual Information(40) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 below. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and hence the balances are not reported for as on 31 March 2025. This note should also be read for Sr. Nos. 41, 42, 43 and 44 wherein transactions with Vodafone Idea Limited are reported.
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| Textual Information(41) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(42) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(43) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(44) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.
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| Textual Information(45) |
1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 below. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 4. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 (Consolidated Financial Statements”) w.e.f. November 19, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and hence the trade receivables balance are not reported for as on 31 March 2025.
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