Integrated Filing — IndAS



General information about company
Scrip Code 543977
NSE Symbol RISHABH
MSEI Symbol NOTLISTED
ISIN INE0N2P01017
Name of company RISHABH INSTRUMENTS 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Manufacturing of Electrical Equipments
Start date and time of board meeting 27-May-2025   14:15:00
End date and time of board meeting 27-May-2025   16:45:00
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 2025-05-27
Indicate Company website link for updated RPT policy of the Company https://rishabh.co.in/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable.



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 683900000 2391870000
Other income 18230000 99290000
Total income 702130000 2491160000
2 Expenses
(a) Cost of materials consumed 306550000 1189000000
(b) Purchases of stock-in-trade 23150000 34280000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -380000 6560000
(d) Employee benefit expense 115010000 442440000
(e) Finance costs 130000 2820000
(f) Depreciation, depletion and amortisation expense 41010000 132500000
(f) Other Expenses
1 Other Expenses 99340000 369570000
Total other expenses 99340000 369570000
Total expenses 584810000 2177170000
3 Total profit before exceptional items and tax 117320000 313990000
4 Exceptional items 0 0
5 Total profit before tax 117320000 313990000
6 Tax expense
7 Current tax 30420000 86200000
8 Deferred tax -1700000 -5970000
9 Total tax expenses 28720000 80230000
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 88600000 233760000
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 88600000 233760000
17 Other comprehensive income net of taxes 2010000 -1650000
18 Total Comprehensive Income for the period 90610000 232110000
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 382210000 382210000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3705170000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.32 6.12
Diluted earnings (loss) per share from continuing operations 2.31 6.1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.32 6.12
Diluted earnings (loss) per share from continuing and discontinued operations 2.31 6.1
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 566710000
Capital work-in-progress 80900000
Investment property 0
Goodwill 0
Other intangible assets 22440000
Intangible assets under development 35570000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 919190000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 70400000
Total non-current financial assets 989590000
Deferred tax assets (net) 0
Other non-current assets 53070000
Total non-current assets 1748280000
2 Current assets
Inventories 813810000
Current financial asset
Current investments 0
Trade receivables, current 321720000
Cash and cash equivalents 223420000
Bank balance other than cash and cash equivalents 1021810000
Loans, current 0
Other current financial assets 225530000
Total current financial assets 1792480000
Current tax assets (net) 0
Other current assets 143280000
Total current assets 2749570000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4497850000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 382210000
Other equity 3705170000
Total equity attributable to owners of parent 4087380000
Non controlling interest
Total equity 4087380000
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 4030000
Total non-current financial liabilities 4030000
Provisions, non-current 2170000
Deferred tax liabilities (net) 8450000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 14650000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 25680000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 200180000
Total Trade payable 225860000
Other current financial liabilities 111470000
Total current financial liabilities 337330000
Other current liabilities 33810000
Provisions, current 5740000
Current tax liabilities (Net) 18940000
Deferred government grants, Current 0
Total current liabilities 395820000
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 410470000
Total equity and liabilites 4497850000
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 gains/(loss) on defined benefit plans 2680000 -2210000
Total Amount of items that will not be reclassified to profit and loss 2680000 -2210000
2 Income tax relating to items that will not be reclassified to profit or loss 670000 -560000
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 0 0
5 Total Other comprehensive income 2010000 -1650000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 313990000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2820000
Adjustments for decrease (increase) in inventories 52460000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -21840000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -4140000
Adjustments for other financial assets, non-current 24930000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -1990000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities -1520000
Adjustments for depreciation and amortisation expense 132500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 1980000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -10760000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 82730000
Adjustments for share-based payments 52670000
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) 0
Other adjustments for non-cash items 4790000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 149170000
Net cash flows from (used in) operations 463160000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 90120000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 373040000
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 1080000
Purchase of property, plant and equipment 404290000
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 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 59250000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 12020000
Net cash flows from (used in) investing activities -331940000
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 33790000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 41950000
Payments of lease liabilities 10890000
Dividends paid 0
Interest paid 1540000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -20590000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 20510000
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 20510000
Cash and cash equivalents cash flow statement at beginning of period 202910000
Cash and cash equivalents cash flow statement at end of period 223420000





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 MSKA and Associates Yes 31-Jul-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-Sep-2023
Amount Raised 75000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 13-Sep-2024
Explanation for the Deviation / Variation As mentioned below
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Expansion of NashiknManufacturing Facility I NA 62180000 32180000 8810000 0
2 NA Expansion of NashiknManufacturing Facility II 0 30000000 8880000 1690000
3 General Corporate Purposes NA 7920000 0 7720000 0


Signatory Details
Name of signatory Vishal Kulkarni
Designation of person Chief Financial Officer
Place Nashik
Date 07-Feb-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Rishabh Instruments Limited LUMEL Spółka Akcyjna Subsidiary Company Sale of goods or services NA 89140000 34930000 20130000
2 Rishabh Instruments Limited Lumel Alucast Sp. z o.o. Subsidiary Company Sale of goods or services NA 19000000 4400000 3970000
3 Rishabh Instruments Limited Sifam Tinsley Instrumentation Inc Subsidiary Company Sale of goods or services NA 99190000 6930000 16860000
4 Rishabh Instruments Limited Sifam Tinsley Instrumentation Limit Subsidiary Company Sale of goods or services NA 46540000 11500000 16070000
5 Rishabh Instruments Limited Energy Solutions Lab Pvt Ltd Subsidiary Company Sale of goods or services NA 960000 0 0
6 Rishabh Instruments Limited Shanghai VA Instruments Subsidiary Company Sale of goods or services NA 2990000 2980000 2040000
7 Rishabh Instruments Limited LUMEL Spółka Akcyjna Subsidiary Company Purchase of goods or services NA 14370000 90000 3970000
8 Rishabh Instruments Limited Sifam Tinsley Instrumentation Inc Subsidiary Company Purchase of goods or services NA 50000 0 240000
9 Rishabh Instruments Limited Energy Solutions Lab Pvt Ltd Subsidiary Company Purchase of goods or services NA 1290000 980000 770000
10 Rishabh Instruments Limited Shanghai VA Instruments Subsidiary Company Purchase of goods or services NA 12570000 0 18510000
11 Rishabh Instruments Limited LUMEL Spółka Akcyjna Subsidiary Company Purchase of fixed assets NA 12580000 0 6630000
12 Rishabh Instruments Limited Shanghai VA Instruments Subsidiary Company Loan NA 12320000 12320000 12320000
13 LUMEL Spółka Akcyjna Rishabh Instruments Limited Holding Company Sale of goods or services NA 27980000 1640000 3870000
14 LUMEL Spółka Akcyjna Lumel Alucast Sp. z o.o. Subsidiary Company Sale of goods or services NA 102600000 490000 2780000
15 LUMEL Spółka Akcyjna Sifam Tinsley Instrumentation Inc Subsidiary Company Sale of goods or services NA 4720000 700000 590000
16 LUMEL Spółka Akcyjna Sifam Tinsley Instrumentation Limit Subsidiary Company Sale of goods or services NA 10660000 3700000 1840000
17 LUMEL Spółka Akcyjna Rishabh Instruments Limited Holding Company Purchase of goods or services NA 82220000 30880000 15660000
18 LUMEL Spółka Akcyjna Lumel Alucast Sp. z o.o. Subsidiary Company Purchase of goods or services NA 2310000 3200000 830000
19 LUMEL Spółka Akcyjna Lumel Alucast Sp. z o.o. Subsidiary Company Interest paid NA 1240000 0 0
20 LUMEL Spółka Akcyjna Dhruv Enterprises Ltd Subsidiary Company Purchase of goods or services NA 0 0 0
21 LUMEL Spółka Akcyjna Lumel Alucast Sp. z o.o. Subsidiary Company Loan NA 0 0 0
22 Lumel Alucast Sp. z o.o. Rishabh Instruments Limited Holding Company Purchase of goods or services NA 0 7730000 230000
23 Lumel Alucast Sp. z o.o. LUMEL Spółka Akcyjna Subsidiary Company Sale of goods or services NA 27140000 3200000 830000
24 Lumel Alucast Sp. z o.o. LUMEL Spółka Akcyjna Subsidiary Company Interest received NA 1240000 0 0
25 Lumel Alucast Sp. z o.o. LUMEL Spółka Akcyjna Subsidiary Company Purchase of goods or services NA 102600000 490000 2780000
26 Lumel Alucast Sp. z o.o. LUMEL Spółka Akcyjna Subsidiary Company Purchase of fixed assets NA 110000 0 0
27 Lumel Alucast Sp. z o.o. LUMEL Spółka Akcyjna Subsidiary Company Loan NA 0 0 0
28 Sifam Tinsley Instrumentation Inc Rishabh Instruments Limited Holding Company Sale of goods or services NA 60000 0 0
29 Sifam Tinsley Instrumentation Inc Rishabh Instruments Limited Holding Company Purchase of goods or services NA 100700000 5310000 14220000
30 Sifam Tinsley Instrumentation Inc LUMEL Spółka Akcyjna Subsidiary Company Purchase of goods or services NA 4210000 700000 930000
31 Sifam Tinsley Instrumentation Inc Shanghai VA Instruments Subsidiary Company Purchase of goods or services NA 180000 40000 80000
32 Sifam Tinsley Instrumentation Inc Dhruv Enterprises Ltd Subsidiary Company Interest paid NA 800000 1640000 2480000
33 Sifam Tinsley Instrumentation Limit Rishabh Instruments Limited Holding Company Purchase of goods or services NA 48430000 10200000 14400000
34 Sifam Tinsley Instrumentation Limit LUMEL Spółka Akcyjna Subsidiary Company Purchase of goods or services NA 10490000 3630000 1400000
35 Sifam Tinsley Instrumentation Limit Shanghai VA Instruments Subsidiary Company Purchase of goods or services NA 960000 0 40000
36 Sifam Tinsley Instrumentation Limit Dhruv Enterprises Ltd Subsidiary Company Dividend paid NA 6150000 350000 1830000
37 Energy Solutions Lab Pvt Ltd Rishabh Instruments Limited Holding Company Sale of goods or services NA 1390000 980000 0
38 Energy Solutions Lab Pvt Ltd Rishabh Instruments Limited Holding Company Purchase of goods or services NA 960000 330000 460000
39 Dhruv Enterprises Ltd LUMEL Spółka Akcyjna Subsidiary Company Sale of goods or services NA 3830000 1630000 0
40 Dhruv Enterprises Ltd Sifam Tinsley Instrumentation Inc Subsidiary Company Interest received NA 790000 1600000 2380000
41 Dhruv Enterprises Ltd Sifam Tinsley Instrumentation Limit Subsidiary Company Dividend received NA 6920000 350000 1800000
42 Dhruv Enterprises Ltd Sifam Tinsley Instrumentation Inc Subsidiary Company Loan NA 0 19790000 0
43 Shanghai VA Instruments Sifam Tinsley Instrumentation Limit Subsidiary Company Sale of goods or services NA 1030000 0 0
44 Shanghai VA Instruments Sifam Tinsley Instrumentation Inc Subsidiary Company Sale of goods or services NA 170000 40000 1160000
45 Shanghai VA Instruments Rishabh Instruments Limited Holding Company Sale of goods or services NA 11980000 0 0
46 Shanghai VA Instruments Rishabh Instruments Limited Holding Company Purchase of goods or services NA 1090000 3010000 1970000
47 Shanghai VA Instruments Rishabh Instruments Limited Holding Company Interest paid NA 950000 1000000 0
48 Shanghai VA Instruments Rishabh Instruments Limited Holding Company Loan NA 0 11950000 12140000
Total value of transaction during the reporting period 874910000