Integrated Filing — IndAS


General information about company
Scrip Code 509635
NSE Symbol HINDCOMPOS
MSEI Symbol NOTLISTED
ISIN INE310C01029
Name of company Hindustan Composites Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-May-2025   15:30:00
End date and time of board meeting 07-May-2025   17:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 2025-02-10
Indicate Company website link for updated RPT policy of the Company https://www.hindcompo.com/investor-relations/documents/related-party-transaction-policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no such event for the quarter and financial year eneded 31st March, 2025.



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 891500000 3250800000
Other income 88100000 90500000
Total income 979600000 3341300000
2 Expenses
(a) Cost of materials consumed 374100000 1432600000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4100000 -3000000
(d) Employee benefit expense 108700000 419400000
(e) Finance costs 100000 800000
(f) Depreciation, depletion and amortisation expense 25900000 103300000
(f) Other Expenses
1 Other Expenses 242300000 813600000
Total other expenses 242300000 813600000
Total expenses 755200000 2766700000
3 Total profit before exceptional items and tax 224400000 574600000
4 Exceptional items -127500000 -127500000
5 Total profit before tax 96900000 447100000
6 Tax expense
7 Current tax 3400000 90100000
8 Deferred tax 32800000 7000000
9 Total tax expenses 36200000 97100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 60700000 350000000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 60700000 350000000
17 Other comprehensive income net of taxes -60300000 658200000
18 Total Comprehensive Income for the period 400000 1008200000
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 73800000 73800000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 8773800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.11 23.7
Diluted earnings (loss) per share from continuing operations 4.11 23.7
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.11 23.7
Diluted earnings (loss) per share from continuing and discontinued operations 4.11 23.7
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Notes: n1. The above Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 07th May, 2025. The statutory auditors of the Company have audited the financial result for the quarter and year ended 31st March, 2025 in terms of Regulations 33 of SEBI (Listing and Other Disclosure Requirements) Regulations, 2015 and have issued their reports with unmodified opinion.The Board of Directors of the Company has recommended the payment of dividend on equity shares of Rs.5/- each @ Rs. 2 per share for the year ended 31st March, 2025. n2. $ Other income for the quarter and year ended 31st March, 2025 includes Rs. 375 lakhs towards fire insurance claim received and Rs. 513 lakhs towards profit on sale of residential premises. n3. * The figures for the current quarter and corresponding quarter of the previous year are the balancing figures between the audited figures for the full financial year and unaudited published year to date figures upto the third quarter. n4. Previous periods' figures have been rearranged / regrouped wherever considered necessary to conform to the presentation of the current period. All figures of financial results have been rounded off to nearest lakhs rupees.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1329500000
Capital work-in-progress 42300000
Investment property 0
Goodwill 0
Other intangible assets 9300000
Intangible assets under development 600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9167900000
Trade receivables, non-current 0
Loans, non-current 30000000
Other non-current financial assets 4000000
Total non-current financial assets 9201900000
Deferred tax assets (net) 0
Other non-current assets 6300000
Total non-current assets 10589900000
2 Current assets
Inventories 115100000
Current financial asset
Current investments 454000000
Trade receivables, current 512700000
Cash and cash equivalents 31900000
Bank balance other than cash and cash equivalents 3800000
Loans, current 107700000
Other current financial assets 112500000
Total current financial assets 1222600000
Current tax assets (net) 0
Other current assets 35900000
Total current assets 1373600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 11963500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 73800000
Other equity 10792200000
Total equity attributable to owners of parent 10866000000
Non controlling interest
Total equity 10866000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 0
Provisions, non-current 29100000
Deferred tax liabilities (net) 498200000
Deferred government grants, Non-current 0
Other non-current liabilities 9600000
Total non-current liabilities 536900000
Current liabilities
Current financial liabilities
Borrowings, current 300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 37100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 468100000
Total Trade payable 505200000
Other current financial liabilities 8300000
Total current financial liabilities 513800000
Other current liabilities 22200000
Provisions, current 15800000
Current tax liabilities (Net) 8800000
Deferred government grants, Current 0
Total current liabilities 560600000
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 1097500000
Total equity and liabilites 11963500000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Composite Products 775000000 2842700000
2 Investment 116500000 408100000
Total Segment Revenue 891500000 3250800000
Less: Inter segment revenue 0 0
Revenue from operations 891500000 3250800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Composite Products 121000000 348100000
2 Investment 69500000 286900000
Total Profit before tax 190500000 635000000
i. Finance cost 100000 100000
ii. Other Unallocable Expenditure net off Unallocable income 93500000 93500000
Profit before tax 96900000 447100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Composite Products 1136700000 1136700000
2 Investment 10415800000 10415800000
Total Segment Asset 11552500000 11552500000
Un-allocable Assets 411000000 411000000
Net Segment Asset 11963500000 11963500000
4 Segment Liabilities
Segment Liabilities
1 Composite Products 535600000 535600000
2 Investment 379400000 379400000
Total Segment Liabilities 915000000 915000000
Un-allocable Liabilities 182500000 182500000
Net Segment Liabilities 1097500000 1097500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The break up of Other Unallocable Expenditure net off Unallocable income is given hereunder : n n (Rs. in Lakhs) (Rs. in Lakhs) n Quarter 31.03.25 Year ended 31.03.25 nUnallocable Expenses = 541 1501 nExceptional Items = 1275 1275 nLess : Other Income = 881 905 n n__________________________________________________________________ n nOther Unallocable Expenditure nnet off Unallocable income = 935 1871 n__________________________________________________­­­________________



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 Items that will not be reclassified to profit or loss -75700000 767700000
Total Amount of items that will not be reclassified to profit and loss -75700000 767700000
2 Income tax relating to items that will not be reclassified to profit or loss -9600000 118500000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 7000000 15200000
Total Amount of items that will be reclassified to profit and loss 7000000 15200000
4 Income tax relating to items that will be reclassified to profit or loss 1200000 6200000
5 Total Other comprehensive income -60300000 658200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 2024-04-01
B Date of end of reporting period 2025-03-31
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 447100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 800000
Adjustments for decrease (increase) in inventories 27700000
Adjustments for decrease (increase) in trade receivables, current -140200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 7000000
Adjustments for decrease (increase) in other non-current assets -1100000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 1600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 56900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 7600000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 103300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2200000
Adjustments for provisions, non-current 3600000
Adjustments for other financial liabilities, current 1800000
Adjustments for other financial liabilities, non-current -1300000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 19400000
Adjustments for interest income 364800000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -19200000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -4700000
Other adjustments to reconcile profit (loss) -52800000
Other adjustments for non-cash items -8000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -403400000
Net cash flows from (used in) operations 43700000
Dividends received 19400000
Interest paid 0
Interest received 350600000
Income taxes paid (refund) 115100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 298600000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 1383900000
Other cash payments to acquire equity or debt instruments of other entities 1405900000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 149800000
Purchase of property, plant and equipment 206900000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 118000000
Cash receipts from repayment of advances and loans made to other parties 18000000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -179100000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -900000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 29500000
Interest paid 800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -31200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 88300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 88300000
Cash and cash equivalents cash flow statement at beginning of period 77600000
Cash and cash equivalents cash flow statement at end of period 165900000







Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Lodha & Co. LLP Yes 31-Mar-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth




Signatories detail
Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date



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 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 Hindustan Composites Ltd. Varunn Mody promoter/promoter group Any other transaction Rent Paid 2880000 Rent Paid - approved by the Audit Committee Rs. 28.80 Lakh p.a. 1440000 0 0 Textual Information(1)
2 Hindustan Composites Ltd. Pallawi Resources Private Limited promoter/promoter group Any other transaction Rent Paid 396000 Rent Paid - approved by the Audit Committee Rs. 3.96 Lakh p.a. + applicable rates of GST (for a period of 5 years) 233000 0 0 Textual Information(2)
3 Hindustan Composites Ltd. Pallawi Resources Private Limited promoter/promoter group Any other transaction Rent Paid 8400000 Rent Paid - approved by the Audit Committee Rs. 84.00 Lakh p.a. + applicable rates of GST (for a period of 3 years) 2478000 0 0 Textual Information(3)
4 Hindustan Composites Ltd. Mr. Varunn Mody promoter/promoter group Remuneration 10200000 Salaries and other employee benefits- Rs. 102.00 Lakh pa + Perquisites 5370000 0 0 Textual Information(4)
5 Hindustan Composites Ltd. Mrs. Shashi Mody Promoter / Prmoter Group Remuneration 1760000 Salaries and other employee benefits- Rs. 17.60 pa Lakh + Perquisites 1467000 0 0 Textual Information(5)
6 Hindustan Composites Ltd. Compo Advics (India) Pvt. Ltd. Joint venture Purchase of goods or services 50000000 As approved by Board, Rs. 500.00 Lakh p.a. (for a period of 12 years) 1855000 17194000 17981000 Textual Information(6)
7 Hindustan Composites Ltd. Compo Advics (India) Pvt. Ltd. Joint venture Sale of goods or services 50000000 As approved by Board, Rs. 500.00 Lakh p.a. (for a period of 12 years) 2141000 0 0 Textual Information(7)
8 Hindustan Composites Ltd. Compo Advics (India) Pvt. Ltd. Joint venture Any other transaction Reimbursement of Coupons As approved by board of Directors 1453000 0 0 Textual Information(8)
9 Hindustan Composites Ltd. Mode Enterprises LLP Promoter/promoter group Purchase of goods or services 3000000 As approved by Audit Committee & Board for Rs. 30.00 Lakh p.a. (for a period of 3 years) 865000 157000 0 Textual Information(9)
10 Hindustan Composites Ltd. Mrs. Sakshi Mody Promoter/promoter group Any other transaction Professional Fees 1800000 As approved by Audit Committee & Board of Directors for Rs.18.00 Lakh p.a. (for a period of 3 years) 900000 0 0 Textual Information(10)
11 Hindustan Composites Ltd. Pallawi Resources Private Limited promoter/promoter group Interest received As approved by Audit Committee & Board of Directors 1522000 0 0 Textual Information(11)
12 Hindustan Composites Ltd. Alipore Consultants Private Ltd promoter/promoter group Any other transaction Professional Fees 1500000 As approved by Audit Committee & Board of Directors for Rs.15.00 Lakh p.a. (for a period of 2 years) 500000 0 0 Textual Information(12)
13 Hindustan Composites Ltd. J.L. Morison (India) Ltd. promoter/promoter group Any other transaction Reimbursement of Expenses 2136000 As approved by Audit Committee & Board of Directors for Rs.21.36 Lakh p.a. (for a period of 3 years) 2136000 0 0 Textual Information(13)
14 Hindustan Composites Ltd. Mr. Varunn Mody promoter/promoter group Any other transaction Rent Deposit 660000 As per Rent Agreement 0 660000 660000 Textual Information(14)
15 Hindustan Composites Ltd. Pallawi Resources Private Limited promoter/promoter group Inter-corporate deposit 50000000 Inter Corporate Deposits 38000000 0 30000000 Inter-corporate deposit 0.09 5 years Unsecured For business purpose Textual Information(15)
16 Hindustan Composites Ltd. Compo Advics (India) Pvt. Ltd. Joint venture Any other transaction Royalty Received As approved by the Board of Directors 1% of Net Sales 375000 0 0 Textual Information(16)
17 Hindustan Composites Ltd. Pallawi Resources Private Limited promoter/promoter group Any other transaction ICD received back ICD received back 8000000 0 0 Textual Information(17)
18 Hindustan Composites Ltd. Mrs. Monica Sarin Relative of Non-Executive Director Any other transaction Consultancy charges Paid 1000000 Consultancy charges Paid 1000000 0 0 Textual Information(18)
Total value of transaction during the reporting period 69735000



Text Block
Textual Information(1) 1) Amount of Rs. 14.40 Lakh represents rent paid; Value of the related party transaction as approved by the Audit Committee was Rs. 28.80 Lakh p.a. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(2) 1) Amount of Rs. 2.33 Lakh represent Rent Paid including GST; Value of the Related Party Transaction as approved by the Audit Committee was Rs. 3.96 Lakh p.a. (plus applicable rates of GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(3) 1) Amount of Rs. 24.78 Lakh represent Rent Paid including GST; Value of the Related Party Transaction as approved by the Audit Committee was Rs. 84.00 Lakh p.a. (plus applicable rates of GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(4) 1) Value of the Related Party Transaction as approved by the Audit Committee and Board of Directors was Rs. 102.00 Lakh pa plus Perquisites represents Salaries and other employee benefits. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(5) 1) Mrs. Shashi Mody is a Significant Beneficial Owner having Significant Influence in the company. 2) Value of the Related Party Transaction as approved by the Audit Committee and Board of Directors was Rs. 17.60 Lakh pa plus Perquisites represents Salaries and other employee benefits. 3) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(6) 1) Purchase of goods and services represents Purchase of Raw Material of Rs. 18.55 Lakh (including GST); Value of the related party transaction was approved by the Board upto Rs. 500.00 Lakh p.a. (for a period of 12 Years). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(7) 1) Sale of goods and services represents Sale of Raw Material of Rs. 21.41 Lakh (including GST); Value of the related party transaction was approved by the Board upto Rs. 500.00 Lakh p.a. (for a period of 12 Years). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(8) 1) Reimbursement Coupon of Rs. 14.53 Lakh (including GST). 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) Amount is inclusive of GST. 4) All related party transactions entered during the half year were in ordinary course of the business. 5) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(9) 1) Amount of Rs. 8.65 Lakh represents the charges paid by the Company for availing servcies from Mode Enterprises LLP ; Value of the related party transaction as approved by the Audit Committee & Board of Directors is Rs. 30 Lakh p.a. for a period of 3 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(10) 1) The amount of Rs. 9.00 Lakh represent amount paid by the Company to Mrs. Sakshi Mody, for aviling various services; Value of the related party transaction as approved by the Audit Committee & Board of Directors is Rs. 4.5 Lakh per quarter for a period of 3 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(11) 1) Interest received on ICD given interest rate of at 9% for 5 years. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(12) 1) Availing of consultancy and advisory services. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(13) 1) Reimbursement of 50% of corporate event expenses which were incurred by JLM on behalf of the Company . 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(14) 1) Value of Rs. 6.60 Lakh represents rent deposit as per Rent Agreement.. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(15) 1) Amount of Rs. 380.00 Lakhs represents Inter Corporate Deposit receivables; Value of the related party transaction as approved by the Audit Committee was Rs. 500.00 Lakhs. 2) Related Party Transactions that are required to be approved by any other Committee/Board of Directors are routed through such other Committee/Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(16) 1) Value of the related party transaction of Rs. 3.75 Lakhs represents royalty received and was approved by the board- 1% of Net Sales. 2) Related Party Transactions that are required to be approved by any other Committee / Board of Directors are routed through such other Committee / Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(17) 1) Amount of Rs. 80.00 Lakhs represents Inter Corporate Deposit received back. 2) Related Party Transactions that are required to be approved by any other Committee/Board of Directors are routed through such other Committee/Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.
Textual Information(18) 1) Amount represents consultancy charges paid to Mrs. Monica Sarin. 2) Related Party Transactions that are required to be approved by any other Committee/Board of Directors are routed through such other Committee/Board of Directors. 3) All related party transactions entered during the half year were in ordinary course of the business. 4) No amounts in respect of related parties have been written off / written back, nor has any provision been made for doubtful debts / receivables during the half year.


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt