Integrated Filing — IndAS


General information about company
Scrip Code 533293
NSE Symbol KIRLOSENG
MSEI Symbol NOTLISTED
ISIN INE146L01010
Name of company Kirloskar Oil Engines 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 14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-May-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 Single segment
Description of single segment B2B & B2C
Start date and time of board meeting 14-May-2025   15:00:00
End date and time of board meeting 14-May-2025   16:30:00
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 2025-02-11
Indicate Company website link for updated RPT policy of the Company https://www.kirloskaroilengines.com/
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 are no default on Loans and Debt Securities



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 14124700000 51133300000
Other income 84900000 344100000
Total income 14209600000 51477400000
2 Expenses
(a) Cost of materials consumed 5993900000 25340400000
(b) Purchases of stock-in-trade 2038700000 7703400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1337200000 324300000
(d) Employee benefit expense 879700000 3441300000
(e) Finance costs 36600000 121100000
(f) Depreciation, depletion and amortisation expense 337100000 1170000000
(f) Other Expenses
1 Other Expenses 2203900000 7955500000
2 Expenses capitalised (Refer Note 11) -36200000 -169000000
Total other expenses 2167700000 7786500000
Total expenses 12790900000 45887000000
3 Total profit before exceptional items and tax 1418700000 5590400000
4 Exceptional items 209000000 209000000
5 Total profit before tax 1627700000 5799400000
6 Tax expense
7 Current tax 337200000 1318600000
8 Deferred tax 79200000 161500000
9 Total tax expenses 416400000 1480100000
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 1211300000 4319300000
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 1211300000 4319300000
17 Other comprehensive income net of taxes -4700000 -30700000
18 Total Comprehensive Income for the period 1206600000 4288600000
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 290400000 290400000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 29465900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.35 29.77
Diluted earnings (loss) per share from continuing operations 8.33 29.71
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 8.35 29.77
Diluted earnings (loss) per share from continuing and discontinued operations 8.33 29.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Notes: Please refer attached scanned copy of results for detailed notes on results as the system is not accepting more than 4000 words. The Related Party Transactions on consolidated basis for H2-FY 2024-25 are disclosed in the standalone financials XBRL utility as in consolidated XBRL utility the option for disclosing related party transactions is not available. n n



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 6785300000
Capital work-in-progress 693400000
Investment property 0
Goodwill 0
Other intangible assets 1328500000
Intangible assets under development 264000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 15000500000
Trade receivables, non-current 0
Loans, non-current 100000
Other non-current financial assets 254500000
Total non-current financial assets 15255100000
Deferred tax assets (net) 0
Other non-current assets 447200000
Total non-current assets 24773500000
2 Current assets
Inventories 4931200000
Current financial asset
Current investments 2872300000
Trade receivables, current 6510700000
Cash and cash equivalents 731800000
Bank balance other than cash and cash equivalents 2330000000
Loans, current 200000
Other current financial assets 200700000
Total current financial assets 12645700000
Current tax assets (net) 0
Other current assets 724600000
Total current assets 18301500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 43075000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 290400000
Other equity 29465900000
Total equity attributable to owners of parent 29756300000
Non controlling interest
Total equity 29756300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 772400000
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 140600000
Total non-current financial liabilities 913000000
Provisions, non-current 412600000
Deferred tax liabilities (net) 250200000
Deferred government grants, Non-current 0
Other non-current liabilities 824400000
Total non-current liabilities 2400200000
Current liabilities
Current financial liabilities
Borrowings, current 973400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 877800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5628600000
Total Trade payable 6506400000
Other current financial liabilities 1133700000
Total current financial liabilities 8613500000
Other current liabilities 1205200000
Provisions, current 1099800000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 10918500000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 13318700000
Total equity and liabilites 43075000000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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 Re-measurement gain / (loss) on defined benefit plans -4800000 -39500000
2 Net gain / (loss) on equity instruments measured at FVOCI -2000000 -2000000
Total Amount of items that will not be reclassified to profit and loss -6800000 -41500000
2 Income tax relating to items that will not be reclassified to profit or loss -2100000 -10800000
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 -4700000 -30700000



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 5799400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 121100000
Adjustments for decrease (increase) in inventories 68700000
Adjustments for decrease (increase) in trade receivables, current 197900000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 71400000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -786800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1170000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -349900000
Adjustments for provisions, current 178500000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 13800000
Adjustments for dividend income 0
Adjustments for interest income 87700000
Adjustments for share-based payments 82200000
Adjustments for fair value losses (gains) -67000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -424600000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 240900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 428500000
Net cash flows from (used in) operations 6227900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1330500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4897400000
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 208800000
Other cash receipts from sales of equity or debt instruments of other entities 1338700000
Other cash payments to acquire equity or debt instruments of other entities 0
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 251000000
Purchase of property, plant and equipment 2444700000
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 0
Cash receipts from repayment of advances and loans made to other parties 107500000
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 79300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2257600000
Net cash flows from (used in) investing activities -3134600000
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 23500000
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 3300000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1492000000
Repayments of borrowings 2289200000
Payments of lease liabilities 138400000
Dividends paid 870700000
Interest paid 147200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1926700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -163900000
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 -163900000
Cash and cash equivalents cash flow statement at beginning of period 895700000
Cash and cash equivalents cash flow statement at end of period 731800000







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 GD Apte & Co Yes 30-Nov-2026


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 Kirloskar Oil Engines Limited Aditi Kirloskar Relative of Director Dividend paid Not applicable 4800000 0 0 Textual Information(1)
2 Kirloskar Oil Engines Limited Akash Shah Related Party of Subsidiary Company Any other transaction Rendering of services Refer Note 1 3000000 0 0
3 Kirloskar Oil Engines Limited Akshay Sahni Promoter and Promoter Group Dividend paid Not applicable 0 0 0
4 Kirloskar Oil Engines Limited Alok Kirloskar Promoter and Promoter Group Dividend paid Not applicable 0 0 0
5 Kirloskar Oil Engines Limited Alpak Investments Private Limited Private Company in which director is a Director / Member Dividend paid Not applicable 0 0 0
6 Kirloskar Oil Engines Limited Alpana Kirloskar Promoter and Promoter Group Dividend paid Not applicable 19500000 0 0
7 Kirloskar Oil Engines Limited Anjali Mahesh Chhabria Relative of Non-Executive Director Dividend paid Not applicable 0 0 0
8 Kirloskar Oil Engines Limited Actin Technologies India Private Limited Promoter and Promoter Group Any other transaction Purchases of goods or servcies and Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 93700000 13200000 6000000
9 Kirloskar Oil Engines Limited Arka Financial Holdings Private Limited Subsidiary Any other transaction Investment in equity shares Not applicable 0 10526500000 10526500000
10 Kirloskar Oil Engines Limited Arti Kirloskar Close member of Key Managerial Personnel Dividend paid Not applicable 8100000 0 0
11 Kirloskar Oil Engines Limited Arvind Goel Non-Executive Director Any other transaction Rendering of Services Refer Note 1 800000 0 0
12 Kirloskar Oil Engines Limited Aryan Chhabria Relative of Non-Executive Director Dividend paid Not applicable 0 0 0
13 Kirloskar Oil Engines Limited Aseem Srivastav (upto 31st December 2024) Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses & Employee Advances Not applicable 300000 100000 0
14 Kirloskar Oil Engines Limited Aseem Srivastav (upto 31st December 2024) Key Managerial Personnel Any other transaction Subscription for shares under ESOP Not applicable 4000000 0 0
15 Kirloskar Oil Engines Limited Aseem Srivastav (upto 31st December 2024) Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 39300000 0 0
16 Kirloskar Oil Engines Limited Atul Kirloskar Close member of Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable -100000 0 0
17 Kirloskar Oil Engines Limited Atul Kirloskar Close Member of Key Managerial Personnel Dividend paid Not applicable 36700000 0 0
18 Kirloskar Oil Engines Limited Atul Kirloskar Close Member of Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 300000 0 0
19 Kirloskar Oil Engines Limited Bhagibai Ramchand Chhabria Relative of Non-Executive Director Dividend paid Not applicable 0 0 0
20 Kirloskar Oil Engines Limited Engines LPG LLC dba Wildcat Power Gen Subsidiary Sale of goods or services As approved by the Audit Committee of the Company 69600000 256600000 194700000
21 Kirloskar Oil Engines Limited Engines LPG LLC dba Wildcat Power Gen Subsidiary Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company -6800000 0 0
22 Kirloskar Oil Engines Limited Genepath Diagnostics India Private Limited Private Company in which relative of Director is a Director Any other transaction Expenses Paid to / (Recovered from) Not applicable 0 0 200000
23 Kirloskar Oil Engines Limited Gauri Kirloskar Key Managerial Personnel Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 1500000 0 0
24 Kirloskar Oil Engines Limited Gauri Kirloskar Key Managerial Personnel Dividend paid Not applicable 14400000 0 0
25 Kirloskar Oil Engines Limited Gauri Kirloskar Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 -3000000 -49800000 -40900000
26 Kirloskar Oil Engines Limited Kandathil Mathew Abraham Non-Executive Director Any other transaction Expenses Paid to / (Recovered from) Not applicable 100000 0 0
27 Kirloskar Oil Engines Limited Kandathil Mathew Abraham Non-Executive Director Any other transaction Rendering of Services Refer Note 1 600000 0 0
28 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Sale of goods or services As approved by the Audit Committee of the Company 41300000 164000000 107100000
29 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company -4400000 -4700000 -27000000
30 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Investment in preference shares Not applicable 0 417300000 417300000 Investment 0.06 10 Years Unsecured For business purpose
31 Kirloskar Oil Engines Limited Kirloskar Americas Corporation Subsidiary Any other transaction Investment in equity shares Not applicable 0 15900000 15900000
32 Kirloskar Oil Engines Limited Kirloskar Brothers Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 16100000 2200000 10100000
33 Kirloskar Oil Engines Limited Kirloskar Chillers Private Limited Promoter and Promoter Group Any other transaction Purchases of goods or servcies and Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 400000 0 0
34 Kirloskar Oil Engines Limited Kirloskar Chillers Private Limited Promoter and Promoter Group Any other transaction Sale of goods or services As approved by the Audit Committee of the Company 3900000 300000 4600000
35 Kirloskar Oil Engines Limited Kirloskar Chillers Private Limited Promoter and Promoter Group Dividend paid Not applicable 100000 0 0
36 Kirloskar Oil Engines Limited Kirloskar DMCC Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 395700000 518900000 341300000
37 Kirloskar Oil Engines Limited Kirloskar DMCC Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 26200000 -29300000 -14900000
38 Kirloskar Oil Engines Limited Kirloskar Ferrous Industries Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 422500000 -291900000 -194500000
39 Kirloskar Oil Engines Limited Kirloskar Ferrous Industries Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 100000 800000 200000
40 Kirloskar Oil Engines Limited Kirloskar Industries Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 74700000 0 0
41 Kirloskar Oil Engines Limited Kirloskar Industries Limited Promoter and Promoter Group Any other transaction Security deposit for leased premises As approved by the Audit Committee of the Company 0 74100000 74100000
42 Kirloskar Oil Engines Limited Kirloskar Industries Limited Promoter and Promoter Group Dividend paid Not applicable 20500000 0 0
43 Kirloskar Oil Engines Limited Kirloskar Management Services Private Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 135400000 0 17700000
44 Kirloskar Oil Engines Limited Kirloskar Management Services Private Limited Promoter and Promoter Group Any other transaction Investment in equity shares Not applicable 0 11200000 9300000
45 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Employees' Group Gratuity Fund Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 60000000 -155800000 -155400000
46 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Officers' Superannuation Scheme Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 11600000 -6000000 -1800000
47 Kirloskar Oil Engines Limited Kirloskar Oil Engines Limited Officers' Superannuation Trust Post Employment benefit plan of the Company Any other transaction Contribution Paid Not applicable 0 -100000 -300000
48 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 7100000 1000000 2600000
49 Kirloskar Oil Engines Limited Kirloskar Pneumatic Company Limited Promoter and Promoter Group Purchase of goods or services As approved by the Audit Committee of the Company 7500000 0 -200000
50 Kirloskar Oil Engines Limited Kirloskar Proprietary Limited Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 63200000 -29000000 -34800000
51 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Entity controlled by close member of Key Managerial Personnel Purchase of fixed assets As approved by the Audit Committee of the Company 1700000 0 -800000
52 Kirloskar Oil Engines Limited Kirloskar Solar Technologies Private Limited Entity controlled by close member of Key Managerial Personnel Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 4800000 -3100000 0
53 Kirloskar Oil Engines Limited Kirloskar Trading (SA) (PTY) Ltd. Promoter and Promoter Group Sale of goods or services As approved by the Audit Committee of the Company 37500000 56300000 52300000
54 Kirloskar Oil Engines Limited Kirloskar Trading (SA) (PTY) Ltd. Promoter and Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company -26600000 -11200000 -4100000
55 Kirloskar Oil Engines Limited La-Gajjar Machineries Private Limited Subsidiary Purchase of goods or services As approved by the Audit Committee of the Company 283700000 -6600000 -26700000
56 Kirloskar Oil Engines Limited La-Gajjar Machineries Private Limited Subsidiary Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable -18300000 8800000 23000000
57 Kirloskar Oil Engines Limited La-Gajjar Machineries Private Limited Subsidiary Any other transaction Investment in equity shares Not applicable 0 3631400000 3631400000
58 Kirloskar Oil Engines Limited La-Gajjar Machineries Private Limited Subsidiary Any other transaction Investment in preference shares Not applicable 0 485000000 485000000
59 Kirloskar Oil Engines Limited La-Gajjar Machineries Private Limited Subsidiary Any other transaction Interest income on Preference share Investment Not applicable 19800000 20000000 39800000
60 Kirloskar Oil Engines Limited Mahesh Chhabria Non-Executive Director Any other transaction Rendering of Services Refer Note 1 300000 0 0
61 Kirloskar Oil Engines Limited Mahesh Chhabria Non-Executive Director Dividend paid Not applicable 100000 0 0
62 Kirloskar Oil Engines Limited Muhavara Enterprise Private Limited Private Company in which Director is a Member Purchase of goods or services As approved by the Audit Committee of the Company 0 0 0
63 Kirloskar Oil Engines Limited Navsai Opportunities Private Limited (formerly known as Navsai Investments Private Limited) (name change w.e.f. 22 Feb 2025) Entity controlled by close member of Key Managerial Personnel Dividend paid Not applicable 600000 0 0
64 Kirloskar Oil Engines Limited Pratima Sanjay Kirloskar Promoter and Promoter Group Dividend paid Not applicable 0 0 0
65 Kirloskar Oil Engines Limited Purvi Sheth Non-Executive Director Any other transaction Rendering of Services Refer Note 1 400000 0 0
66 Kirloskar Oil Engines Limited Rahul Kirloskar Non-Executive Director Any other transaction Rendering of Services Refer Note 1 300000 0 0
67 Kirloskar Oil Engines Limited Rahul Kirloskar Non-Executive Director Dividend paid Not applicable 44500000 0 0
68 Kirloskar Oil Engines Limited Rahul Sahai Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 19700000 0 0
69 Kirloskar Oil Engines Limited Rahul Sahai Key Managerial Personnel Any other transaction Subscription for shares under ESOP Refer Note 1 4000000 0 0
70 Kirloskar Oil Engines Limited Rahul Sahai Key Managerial Personnel Any other transaction Expenses Paid to / (Recovered from) Not applicable 900000 0 0
71 Kirloskar Oil Engines Limited Rahul Sahai Key Managerial Personnel Dividend paid Not applicable 0 0 0
72 Kirloskar Oil Engines Limited Rhea Chhabria Relative of Non-Executive Director Dividend paid Not applicable 0 0 0
73 Kirloskar Oil Engines Limited Roopa Jayant Gupta Promoter and Promoter Group Dividend paid Not applicable 200000 0 0
74 Kirloskar Oil Engines Limited Sanjay Kirloskar Promoter and Promoter Group Dividend paid Not applicable 100000 0 0
75 Kirloskar Oil Engines Limited Satish Jamdar Non-Executive Director Any other transaction Rendering of Services Refer Note 1 500000 0 0
76 Kirloskar Oil Engines Limited Shalini Sarin Non-Executive Director Any other transaction Expenses Paid to / (Recovered from) Not applicable 0 0 0
77 Kirloskar Oil Engines Limited Shalini Sarin Non-Executive Director Any other transaction Rendering of Services Refer Note 1 400000 0 0
78 Kirloskar Oil Engines Limited Smita Raichurkar upto 23rd August 2024 Key Managerial Personnel Any other transaction Subscription for shares under ESOP Not applicable 0 0 0
79 Kirloskar Oil Engines Limited Smita Raichurkar upto 23rd August 2024 Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 0 0 0
80 Kirloskar Oil Engines Limited Suman Kirloskar Relative of Director Dividend paid Not applicable 100000 0 0
81 Kirloskar Oil Engines Limited TACO Prestolite Electric Private Limited Private Company in which Director is a Director Purchase of goods or services As approved by the Audit Committee of the Company 6800000 -3100000 -2700000
82 Kirloskar Oil Engines Limited Tata Autocomp GY Batteries Private Limited Private Company in which Director is a Director and Member Purchase of goods or services As approved by the Audit Committee of the Company 157700000 -61600000 -91400000
83 Kirloskar Oil Engines Limited Tor.ai Limited Promoter and Promoter Group Any other transaction Purchases of goods or servcies and Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 41400000 -9500000 -400000
84 Kirloskar Oil Engines Limited Vinesh Kumar Jairath Non-Executive Director Any other transaction Rendering of Services Refer Note 1 500000 0 0
85 Kirloskar Oil Engines Limited Yogesh Kapur Non-Executive Director Any other transaction Rendering of Services Refer Note 1 500000 0 0
86 Kirloskar Oil Engines Limited Kirloskar Systems Private Limited Promoter and Promoter Group Dividend paid Not applicable 0 0 0
87 Kirloskar Oil Engines Limited Geetanjali Vikram Kirloskar Promoter and Promoter Group Dividend paid Not applicable 100000 0 0
88 Kirloskar Oil Engines Limited Amruta Thigale  Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 1 1000000 0 0
89 Kirloskar Oil Engines Limited Sachin Kejriwal w.e.f. 9th May 2024 Key Managerial Personnel Any other transaction Rendering of Services Refer Note 1 6200000 0 0
90 Kirloskar Oil Engines Limited Sahyadri Hospitals Private Limited Private Company in which director is a Director Sale of goods or services As approved by the Audit Committee of the Company 100000 0 0
91 Kirloskar Oil Engines Limited S.L. Kirloskar CSR Foundation Promoter & Promoter Group Any other transaction Donation Not applicable 15000000 0 0
92 Kirloskar Oil Engines Limited S.L. Kirloskar CSR Foundation Promoter & Promoter Group Any other transaction Investment in equity shares Not applicable 0 0 0
93 Kirloskar Oil Engines Limited Avante Spaces Limited (earlier known as Wellness Space Developers Limited) Promoter & Promoter Group Any other transaction Expenses Paid to / (Recovered from) As approved by the Audit Committee of the Company 7500000 0 0
94 Kirloskar Oil Engines Limited Avante Spaces Limited (earlier known as Wellness Space Developers Limited) Promoter & Promoter Group Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 3600000 0 0
95 Kirloskar Oil Engines Limited Farah Irani (w.e.f. 12th November 2024) Key Managerial Personnel Any other transaction Rendering of Services Not applicable 2900000 0 0
96 Kirloskar Oil Engines Limited Satish Jamdar Non-Executive Director Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 0 0 0
97 Kirloskar Oil Engines Limited Aman Kirloskar Relative of Director Dividend paid Not applicable 0 0 0
98 Kirloskar Oil Engines Limited Others Non-Executive Director Any other transaction Rendering of Services Refer Note 1 37500000 0 37500000
99 La-Gajjar Machineries Private Limited Akash Shah Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses Not applicable 100000 0 0
100 La-Gajjar Machineries Private Limited Akshay Sahni Related Party of Subsidiary Company Any other transaction Rendering of Services Not applicable 100000 0 0
101 La-Gajjar Machineries Private Limited Actin Technologies India Private Limited Related party of Holding Company Any other transaction Purchases of goods or servcies and Expenses Paid to / (Recovered from) Not applicable 3900000 0 0
102 La-Gajjar Machineries Private Limited Actin Technologies India Private Limited Related party of Holding Company Any other transaction Reimbursement of expenses to Related party of holding Company Not applicable 100000 0 0
103 La-Gajjar Machineries Private Limited ESVA Pumps India Private Limited upto 28th September 2024 Related Party of Subsidiary Company Purchase of goods or services Refer Note 13 0 0 0
104 La-Gajjar Machineries Private Limited ESVA Pumps India Private Limited upto 28th September 2024 Related Party of Subsidiary Company Any other transaction Salary Chargeback Not applicable 0 2600000 100000
105 La-Gajjar Machineries Private Limited Gauri Kirloskar Related Party of Subsidiary Company Any other transaction Rendering of Services Not applicable 100000 0 0
106 La-Gajjar Machineries Private Limited Indifour Consult Private Limited Related party of Holding Company Any other transaction Reimbursement of expenses Not applicable 7300000 1700000 -2900000
107 La-Gajjar Machineries Private Limited Indifour Consult Private Limited Related party of Holding Company Any other transaction Reimbursement of expenses Not applicable 0 0 0
108 La-Gajjar Machineries Private Limited Kirloskar Management Services Private Limited Related Party of Holding Company and Subsidiary Company Any other transaction Administrative service Refer Note 13 2800000 0 2900000
109 La-Gajjar Machineries Private Limited La-Gajjar Machineries Pvt. Ltd. Employees Group Gratuity Trust Related Party of Subsidiary Company Any other transaction Contribution paid to post employment benefit plan of the company Not applicable 0 -14500000 -14500000
110 La-Gajjar Machineries Private Limited Ranganath N. Krishna Related Party of Subsidiary Company Any other transaction Rendering of Services Not applicable 0 0 -200000
111 La-Gajjar Machineries Private Limited Ranganath N. Krishna Related Party of Subsidiary Company Any other transaction Commission Not applicable 200000 0 0
112 La-Gajjar Machineries Private Limited Sachin Kejriwal w.e.f. 28th October 2024 Related Party of Subsidiary Company Any other transaction Rendering of Services Not applicable 0 0 0
113 La-Gajjar Machineries Private Limited Tor.ai Limited Related party of Holding Company Any other transaction Purchases of goods or servcies and Expenses Paid to / (Recovered from) Not applicable 0 100000 0
114 Arka Financial Holdings Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Investment in Fund Refer Note 23 7500000 42500000 32400000 Investment 0 Maximum till August 2027 Unsecured As per Private Placement Memorandum of the Fund
115 Arka Financial Holdings Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Redemption of investment in fund Refer Note 26 17600000 0 0 Any other Redemption of Investment in Alternative Investment Fund 0 NA Investment 0 NA Unsecured As per Private Placement Memorandum of the Fund
116 Arka Financial Holdings Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Income Earned from the Investment Refer Note 19 2900000 200000 0
117 Arka Financial Holdings Private Limited Arka Fincap Limited Related Party of Subsidiary Company Any other transaction Investment in equity shares Not applicable 0 10399600000 10399600000
118 Arka Financial Holdings Private Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Investment in equity shares Refer Note 14 65000000 30200000 95200000
119 Arka Financial Holdings Private Limited D. Sivanandhan Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 20 300000 0 0
120 Arka Financial Holdings Private Limited Gauri Kirloskar Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 20 300000 0 0
121 Arka Financial Holdings Private Limited Kirloskar Proprietary Limited Related party of Holding Company Any other transaction Investment in equity shares As approved by the Audit Committee of the Company 0 100000 100000
122 Arka Financial Holdings Private Limited Mahesh Chhabria Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 20 300000 0 0
123 Arka Financial Holdings Private Limited Rahul Bhagat Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 20 300000 0 0
124 Arka Financial Holdings Private Limited Yogesh Kapur Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 20 200000 0 0
125 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Payments done on behalf of Arka Financial Holdings Pvt Ltd (At Actuals) Approved by the Audit Committee (₹ 1.5140 crores) 8200000 36000000 100000
126 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses (net of TDS) Omnibus Approval by the Audit Committee (₹ 1.25 crores) 900000 0 0
127 Arka Fincap Limited Arka Financial Holdings Private Limited Related Party of Subsidiary Company Dividend paid Refer Note 25 102200000 0 0
128 Arka Fincap Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Reimbursement / ( recovery ) of Expenses (net of TDS) Omnibus Approval by the Audit Committee n(Refer note 21) 1500000 47000000 1300000
129 Arka Fincap Limited Arka Investment Advisory Services Private Limited Related Party of Subsidiary Company Any other transaction Payments done on behalf of Arka Investment Advisory Services Pvt Ltd (At Actuals) Approved by the Audit Committee - (₹ 2.7577 crores) (Refer note 21) 12500000 0 0
130 Arka Fincap Limited D. Sivanandhan Related Party of Subsidiary Company Remuneration Refer Note 16 500000 0 0
131 Arka Fincap Limited Gauri Kirloskar Related Party of Subsidiary Company Remuneration Refer Note 16 500000 0 0
132 Arka Fincap Limited Hoshang Noshirwan Sinor Related Party of Subsidiary Company Remuneration Refer Note 16 200000 0 0
133 Arka Fincap Limited Kirloskar Management Services Private Limited Related Party of Subsidiary Company Purchase of goods or services Approved by the Audit Committee (₹ 2.00 crores) 8500000 2500000 1400000
134 Arka Fincap Limited Mahesh Chhabria Related Party of Subsidiary Company Remuneration Refer Note 16 500000 0 0
135 Arka Fincap Limited Nasser Mukhtar Munjee Related Party of Subsidiary Company Remuneration Refer Note 16 300000 0 0
136 Arka Fincap Limited Others Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 17 12400000 0 0
137 Arka Fincap Limited R Gurumurthy Related Party of Subsidiary Company Remuneration Refer Note 16 800000 0 0
138 Arka Fincap Limited Rahul Bhagat Related Party of Subsidiary Company Remuneration Refer Note 16 100000 0 0
139 Arka Fincap Limited Samrat Gupta Related Party of Subsidiary Company Remuneration Refer Note 16 15900000 0 0
140 Arka Fincap Limited Vijay Chugh Related Party of Subsidiary Company Remuneration Refer Note 16 700000 0 0
141 Arka Fincap Limited Vimal Bhandari Related Party of Subsidiary Company Any other transaction Rendering of Services Refer Note 16 and 17 53500000 0 0
142 Arka Fincap Limited Yogesh Kapur Related Party of Subsidiary Company Remuneration Refer Note 16 700000 0 0
143 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Management Fee Income Refer Note 22 6600000 6400000 3500000
144 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Income Earned from the Investment Refer Note 19 29000000 0 0
145 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Recovery of Operating Expenses Refer Note 22 300000 0 0
146 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Redemption of investment in fund Refer Note 26 143100000 0 0
147 Arka Investment Advisory Services Private Limited Arka Credit Fund I Related Party of Subsidiary Company Any other transaction Investment in fund Refer Note 24 30000000 480300000 367200000 Any other Issue of Non-Convertible Debentures 0.1265 4 Years Investment 0.1265 Maximum till August 2027 Unsecured As per Private Placement Memorandum of the Fund
148 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Any other transaction Interest Income on loan granted Not applicable 13700000 14200000 28200000
149 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Any other transaction Loan (Repaid)/given Not applicable 55200000 322600000 384200000
150 Kirloskar Americas Corporation Engines LPG LLC dba Wildcat Power Gen Related Party of Subsidiary Company Sale of goods or services Not applicable 0 9300000 7300000
151 Engines LPG LLC dba Wildcat Power Gen Kandi Roeser Related Party of Subsidiary Company Any other transaction Rendering of services Not applicable 3600000 0 0
152 Engines LPG LLC dba Wildcat Power Gen Matthew Roeser Related Party of Subsidiary Company Any other transaction Rendering of services Not applicable 7300000 0 0
153 Engines LPG LLC dba Wildcat Power Gen Monica Roeser Related Party of Subsidiary Company Any other transaction Rendering of services Not applicable 6000000 0 0
154 Engines LPG LLC dba Wildcat Power Gen Samir Haggar Related Party of Subsidiary Company Any other transaction Rendering of services Not applicable 4700000 0 0
Total value of transaction during the reporting period 2852600000



Text Block
Textual Information(1) Notes:- 1) The figures do not include provision for leave encashment and gratuity, as actuarial valuation for recording such provision is obtained at the company level and the same is not identificable at individual employee level including that of key managerial personnel. It also includes sitting fees wherever applicable. Provision for commission related to all non executive directors, wherever applicable, has been reported on an overall basis instead of individual basis. 2) Provision for commision to directors has been recorded in financials on an estimated basis and is still subject to approval from the board of directors, accordingly it has not been included in rendering of services.2Cost associated with Employee Stock Option Plan (ESOP) has been recorded in financials as per the relevant Ind AS, however the perquisite value for ESOP which have not yet been vested and exercised are not included in the remuneration reported above, wherever applicable, as the same will be included at the time of exercise of options. 3) Terms and conditions of transactions with related parties : Transactions entered into with related party are made in ordinary course of business and on terms equivalent to those that prevail in arm’s length transactions. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. 4) Other Commitment - The Ultimate Holding Company has given letter of comfort/undertaking to one of the step down subsidiary's bankers for credit facilities availed by that step-down subsidiary. As per the terms of letter of comfort/undertaking, the Ultimate Holding Company undertakes not to divest its ownership interest directly or indirectly in the step-down subsidiary beyond specified percentage. 5) Other Commitment - The Company has incorporated ‘Kirloskar International ME FZE’ as a Wholly Owned Subsidiary Company w.e.f. 7th January 2025 wherein the Company have decided to keep the initial investment upto Rs. 1.50 Crores. 6) ** As per the clarificatory FAQs issued by BSE Limited and NSE Limited dated 25th April 2022, the PAN numbers mentioned above are only included in the XBRL file and not reported in the document uploaded on the exchanges and company website. 7) No specific financial indebtedness is incurred to make or give investments. 8) The value of transactions, opening and closing balances are after considering effect of prepaid and provision. Additionally, the closing balance in Investment in equity shares/preference share/fund represents the carrying value of investment as at the period end. 9) Transactions between members of the Group (between Kirloskar Oil Engines Limited and its subsidiaries/step-down subsidiaries or between subsidiaries/step-down subsidiaries) are reported once and excluding GST, wherever applicable. 10) Negative Amounts in the opening balance and closing balance columns represent credit balances. 11) * Amounts reported are inclusive of GST wherever applicable 12) 0.00'/-0.00 denotes amounts less than Rs.50,000 in absolute terms. 13) Audit Committee is not applicable. The transactions are on arm's length basis accordingly, the board of directors had noted the same.14Board of Directors approved the payment of commission not exceeding 1% of the net profits of the Company, subject to the approval of the shareholders of the Company, authorising NRC to approve the commission amount for each of the Director.14The Board of Directors of the Subsidiary Company in its meeting held on August 30, 2024 approved the acceptance of buyback offer. 14) The issue of equity shares on rights basis was approved by the Board of Directors of the subsidiary company in the meeting held on March 25, 2025. 15) For foreign subididaries including step-down subidiaries, the transcations and outstanding balances are inclusive of the effects of foreign exchange fluctuations. 16) As approved by the Nomination & remuneration Committee/Board of Directors of the Subsidiary Company. 17) The remuneration is paid by Arka Fincap Limited to its employees and it has been considered based on Form 16 (as per The Income Tax Act, 1961) 18) There are no transactions related to loan, inter corporate deposits and advances except as reported in the above table. 19) Distribution income and recovery of operating expenses are as per private placement memorandum issued by Arka Credit I 20) Sitting fees paid to directors for attending the meeting of board and committee as approved by Board of Directors of the Subsidiary Company.  21) The Subsidiary Company is not required to constitute the Audit Committee. The Board of Directors of the Subsidiary Company approved the transaction at their meeting held on May 3, 2024 & Oct 24, 2024. 22) The Subsidiary Company is not required to constitute the Audit Committee. The Management fee income  and the recovery of operating expenses is as per the approved Private Placement Memorandum 23) The investment in Arka Credit Fund I towards sponsor contribution for an amount upto Rs. 5 Crore was approved by the Board of Directors of the Subsidiary Company at their meeting held on November 2, 2022 24) The Subsidiary Company is not required to constitute the Audit Committee. The Board of Directors of the Subsidiary Company approved the transaction at their meeting held on March 29, 2024. 25) The Subsidiary Company is not required to constitute the Audit Committee. The Board of Directors of the Subsidiary Company approved the transaction at their meeting held on March 25, 2025. 26) Investment in Fund is already approved by Board & hence it's Redemption does not require approval from Audit Committee.


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