Integrated Filing — IndAS


General information about company
Scrip Code 500038
NSE Symbol BALRAMCHIN
MSEI Symbol NOTLISTED
ISIN INE119A01028
Name of company BALRAMPUR CHINI MILLS 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 15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Multi segment
Description of single segment
Start date and time of board meeting 15-May-2025   16:00:00
End date and time of board meeting 15-May-2025   18:10:00
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 2025-02-07
Indicate Company website link for updated RPT policy of the Company https://chini.com/sustainability/governance/policies/
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
Not Applicable, as there is 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 15036845000 54153783000
Other income 94199000 321622000
Total income 15131044000 54475405000
2 Expenses
(a) Cost of materials consumed 23673059000 41113533000
(b) Purchases of stock-in-trade 5767000 53861000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -14992562000 -2587347000
(d) Employee benefit expense 1132943000 4049081000
(e) Finance costs 304549000 934609000
(f) Depreciation, depletion and amortisation expense 431313000 1725433000
(f) Other Expenses
1 Other Expenses 1565186000 4482220000
Total other expenses 1565186000 4482220000
Total expenses 12120255000 49771390000
3 Total profit before exceptional items and tax 3010789000 4704015000
4 Exceptional items 0 0
5 Total profit before tax 3010789000 4704015000
6 Tax expense
7 Current tax 477530000 773371000
8 Deferred tax 333038000 491833000
9 Total tax expenses 810568000 1265204000
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 2200221000 3438811000
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 2200221000 3438811000
17 Other comprehensive income net of taxes -36706000 19866000
18 Total Comprehensive Income for the period 2163515000 3458677000
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 201902000 201902000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 35609846000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.9 17.04
Diluted earnings (loss) per share from continuing operations 10.86 16.98
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 10.9 17.04
Diluted earnings (loss) per share from continuing and discontinued operations 10.86 16.98
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 26448132000
Capital work-in-progress 1057741000
Investment property 0
Goodwill 0
Other intangible assets 5702000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1811279000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 28315000
Total non-current financial assets 1839594000
Deferred tax assets (net) 0
Other non-current assets 6429652000
Total non-current assets 35780821000
2 Current assets
Inventories 31187181000
Current financial asset
Current investments 0
Trade receivables, current 1429608000
Cash and cash equivalents 3566000
Bank balance other than cash and cash equivalents 30593000
Loans, current 0
Other current financial assets 53253000
Total current financial assets 1517020000
Current tax assets (net) 0
Other current assets 304061000
Total current assets 33008262000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 68789083000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 201902000
Other equity 35609846000
Total equity attributable to owners of parent 35811748000
Non controlling interest
Total equity 35811748000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4894867000
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 6264000
Total non-current financial liabilities 4901131000
Provisions, non-current 115066000
Deferred tax liabilities (net) 2395767000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 7411964000
Current liabilities
Current financial liabilities
Borrowings, current 21367048000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 105647000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2660824000
Total Trade payable 2766471000
Other current financial liabilities 838603000
Total current financial liabilities 24972122000
Other current liabilities 480059000
Provisions, current 65089000
Current tax liabilities (Net) 48101000
Deferred government grants, Current 0
Total current liabilities 25565371000
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 32977335000
Total equity and liabilites 68789083000
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 Sugar 14473189000 48974147000
2 Distillery 5300533000 14300124000
3 Polylactic Acid(PLA) 0 0
4 Others 65780000 196544000
Total Segment Revenue 19839502000 63470815000
Less: Inter segment revenue 4802657000 4802657000
Revenue from operations 15036845000 54153783000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 2709561000 4676110000
2 Distillery 868006000 1923095000
3 Polylactic Acid(PLA) -12087000 -13852000
4 Others 20146000 62807000
Total Profit before tax 3585626000 6648160000
i. Finance cost 304549000 304549000
ii. Other Unallocable Expenditure net off Unallocable income 270288000 270288000
Profit before tax 3010789000 4704015000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 43753640000 43753640000
2 Distillery 14002487000 14002487000
3 Polylactic Acid(PLA) 7715409000 7715409000
4 Others 155996000 155996000
Total Segment Asset 65627532000 65627532000
Un-allocable Assets 3161551000 3161551000
Net Segment Asset 68789083000 68789083000
4 Segment Liabilities
Segment Liabilities
1 Sugar 3638821000 3638821000
2 Distillery 312890000 312890000
3 Polylactic Acid(PLA) 22478000 22478000
4 Others 10219000 10219000
Total Segment Liabilities 3984408000 3984408000
Un-allocable Liabilities 28992927000 28992927000
Net Segment Liabilities 32977335000 32977335000
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 of defined benefit plan -56642000 30252000
2 Equity instruments through other comprehensive instrument 89000 89000
Total Amount of items that will not be reclassified to profit and loss -56553000 30341000
2 Income tax relating to items that will not be reclassified to profit or loss -19847000 10475000
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 -36706000 19866000



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 4704015000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 934609000
Adjustments for decrease (increase) in inventories -2498522000
Adjustments for decrease (increase) in trade receivables, current -173932000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 217938000
Adjustments for decrease (increase) in other non-current assets -105060000
Adjustments for other financial assets, non-current 5529000
Adjustments for other financial assets, current 8997000
Adjustments for other bank balances -334000
Adjustments for increase (decrease) in trade payables, current -5849000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 35236000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1725433000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4793000
Adjustments for provisions, non-current 4381000
Adjustments for other financial liabilities, current -63781000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 1979000
Adjustments for share-based payments 160508000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 68541000
Other adjustments for non-cash items -9881000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 306627000
Net cash flows from (used in) operations 5010642000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 759006000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4251636000
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 0
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 121788000
Purchase of property, plant and equipment 8923558000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 581000
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 0
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 1285000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3281000
Net cash flows from (used in) investing activities -8804347000
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 153000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 8955248000
Repayments of borrowings 2747991000
Payments of lease liabilities 1036000
Dividends paid 605707000
Interest paid 1006352000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -41230000
Net cash flows from (used in) financing activities 4553085000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 374000
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 374000
Cash and cash equivalents cash flow statement at beginning of period 3192000
Cash and cash equivalents cash flow statement at end of period 3566000







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 Balrampur Chini Mills Limited Mr. Vivek Saraogi Chairman and Managing Director (CMD) and Father of Ms. Avantika Saraogi (ED) - Close member of family of KMP. Remuneration Not Applicable 37658000 22500000 35600000 Textual Information(1)
2 Balrampur Chini Mills Limited Ms. Avantika Saraogi Executive Director and Daughter of Mr. Vivek Saraogi (CMD) - Close member of family of KMP. Remuneration Not Applicable 4304000 0 1650000 Textual Information(2)
3 Balrampur Chini Mills Limited Mr. Praveen Gupta Whole-Time Director (WTD) Remuneration Not Applicable 6943000 0 0 Textual Information(3)
4 Balrampur Chini Mills Limited Ms. Veena Hingarh Independent Director Any other transaction Sitting fees Not Applicable 900000 0 0
5 Balrampur Chini Mills Limited Ms. Mamta Binani Independent Director Any other transaction Sitting fees Not Applicable 1075000 0 0
6 Balrampur Chini Mills Limited Dr. Indu Bhushan Independent Director Any other transaction Sitting fees Not Applicable 850000 0 0
7 Balrampur Chini Mills Limited Mr. Chandra Kishore Mishra Independent Director Any other transaction Sitting fees Not Applicable 500000 0 0
8 Balrampur Chini Mills Limited Ms. Veena Hingarh Independent Director Any other transaction Commission Not Applicable 2500000 0 2250000 Textual Information(4)
9 Balrampur Chini Mills Limited Ms. Mamta Binani Independent Director Any other transaction Commission Not Applicable 2500000 0 2250000 Textual Information(5)
10 Balrampur Chini Mills Limited Dr. Indu Bhushan Independent Director Any other transaction Commission Not Applicable 2500000 0 2250000 Textual Information(6)
11 Balrampur Chini Mills Limited Mr. Chandra Kishore Mishra Independent Director Any other transaction Commission Not Applicable 2188000 0 1969000 Textual Information(7)
12 Balrampur Chini Mills Limited Mr. Vivek Saraogi Chairman and Managing Director (CMD) and Father of Ms. Avantika Saraogi (ED) - Close member of family of KMP. Any other transaction Dividend Paid Not Applicable 186329000 0 0 Textual Information(8)
13 Balrampur Chini Mills Limited Ms. Sumedha Saraogi Wife of Mr. Vivek Saraogi (CMD) - Close member of family of KMP. Any other transaction Dividend Paid Not Applicable 16130000 0 0 Textual Information(9)
14 Balrampur Chini Mills Limited Ms. Avantika Saraogi Executive Director and Daughter of Mr. Vivek Saraogi (CMD) - Close member of family of KMP. Any other transaction Dividend Paid Not Applicable 9561000 0 0 Textual Information(10)
15 Balrampur Chini Mills Limited Meenakshi Mercantiles Ltd. Entities over which KMP and/or their relatives have significant influence Any other transaction Dividend Paid Not Applicable 19453000 0 0 Textual Information(11)
16 Balrampur Chini Mills Limited Udaipur Cotton Mills Co. Ltd. Entities over which KMP and/or their relatives have significant influence Any other transaction Dividend Paid Not Applicable 17068000 0 0 Textual Information(12)
17 Balrampur Chini Mills Limited Novel Suppliers Pvt. Ltd. Entities over which KMP and/or their relatives have significant influence Any other transaction Dividend Paid Not Applicable 10654000 0 0 Textual Information(13)
18 Balrampur Chini Mills Limited Vivek Saraogi [HUF] Entities over which KMP and/or their relatives have significant influence Any other transaction Dividend Paid Not Applicable 442000 0 0 Textual Information(14)
19 Balrampur Chini Mills Limited Mrs. Nita Gupta Wife of Mr. Praveen Gupta (WTD) - Close member of family of KMP. Any other transaction Dividend Paid Not Applicable 1000 0 0 Textual Information(15)
20 Balrampur Chini Mills Limited Balrampur Foundation Entities over which KMP and/or their relatives have significant influence Any other transaction Payment towards expenditure on corporate social responsibility Not Applicable 41695000 0 0
21 Balrampur Chini Mills Limited Auxilo Finserve Pvt. Ltd. Associate Company Investment Not Applicable 0 1749964000 1749964000 Investment 0 Not Applicable Unsecured Working capital, capital expenditures, cash flow requirements and business growth.
22 Balrampur Chini Mills Limited The Balrampur Sugar Company Limited Employees Gratuity Fund Post Employment Benefit Plan Any other transaction Expense relating to employees defined benefit plan Not Applicable 74677000 80325000 5648000 Textual Information(16)
Total value of transaction during the reporting period 437928000



Text Block
Textual Information(1) Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsidiary or between subsidiaries), it may be reported once.
Textual Information(2) Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsidiary or between subsidiaries), it may be reported once. Listed banks shall not be required to provide the disclosures with respect to related party transactions involving loans, inter-corporate deposits, advances or investments made or given by the listed banks.
Textual Information(3) Listed banks shall not be required to provide the disclosures with respect to related party transactions involving loans, inter-corporate deposits, advances or investments made or given by the listed banks. For companies with financial year ending March 31, this information has to be provided for six months ended September 30 and six months ended March 31. Companies with financial years ending in other months, the six months period shall apply accordingly.
Textual Information(4) Each type of related party transaction (for e.g. sale of goods/services, purchase of goods/services or whether it involves a loan, inter-corporate deposit, advance or investment) with a single party shall be disclosed separately and there should be no clubbing or netting of transactions of same type. However, transactions with the same counterparty of the same type may be aggregated for the reporting period. For instance, sale transactions with the same party may be aggregated for the reporting period and purchase transactions may also be disclosed in a similar manner. There should be no netting off for sale and purchase transactions. Similarly, loans advanced to and received from the same counterparty should be disclosed separately, without any netting off.
Textual Information(5) Each type of related party transaction (for e.g. sale of goods/services, purchase of goods/services or whether it involves a loan, inter-corporate deposit, advance or investment) with a single party shall be disclosed separately and there should be no clubbing or netting of transactions of same type. However, transactions with the same counterparty of the same type may be aggregated for the reporting period. For instance, sale transactions with the same party may be aggregated for the reporting period and purchase transactions may also be disclosed in a similar manner. There should be no netting off for sale and purchase transactions. Similarly, loans advanced to and received from the same counterparty should be disclosed separately, without any netting off.
Textual Information(6) Each type of related party transaction (for e.g. sale of goods/services, purchase of goods/services or whether it involves a loan, inter-corporate deposit, advance or investment) with a single party shall be disclosed separately and there should be no clubbing or netting of transactions of same type. However, transactions with the same counterparty of the same type may be aggregated for the reporting period. For instance, sale transactions with the same party may be aggregated for the reporting period and purchase transactions may also be disclosed in a similar manner. There should be no netting off for sale and purchase transactions. Similarly, loans advanced to and received from the same counterparty should be disclosed separately, without any netting off.
Textual Information(7) Each type of related party transaction (for e.g. sale of goods/services, purchase of goods/services or whether it involves a loan, inter-corporate deposit, advance or investment) with a single party shall be disclosed separately and there should be no clubbing or netting of transactions of same type. However, transactions with the same counterparty of the same type may be aggregated for the reporting period. For instance, sale transactions with the same party may be aggregated for the reporting period and purchase transactions may also be disclosed in a similar manner. There should be no netting off for sale and purchase transactions. Similarly, loans advanced to and received from the same counterparty should be disclosed separately, without any netting off.
Textual Information(8) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(9) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(10) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(11) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(12) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(13) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(14) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(15) In case of a multi-year related party transaction: a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the related party transaction as approved by the audit committee”. b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party transaction ratified by the audit committee”. c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party transaction during the reporting period”.
Textual Information(16) Cost refers to the cost of borrowed funds for the listed entity. 8. Transactions such as acceptance of fixed deposits by banks/NBFCs, undertaken with related parties, at the terms uniformly applicable /offered to all shareholders/ public shall also be reported.


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