Integrated Filing — IndAS



General information about company
Scrip Code 543983
NSE Symbol EMSLIMITED
MSEI Symbol NOTLISTED
ISIN INE0OV601013
Name of company EMS 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 28-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 The Company is engaged in the business of construction of Building , Transmission line , providing turnkey services in water and wastewater collection, treatment and disposal and manufacturing of own items used for construction purposes. Information is reported to and evaluated regularly by the Coperational Decision Maker CODM i.e. Managing Director for the purpose of resource allocation and assessing performance focuses on the business as whole. The CODM reviews the Company performance focuses on the analysis of profit before tax at an overall entity level. Accordingly, there is no other separate reportable segment as defined by IND AS 108 Operating Segments
Start date and time of board meeting 28-May-2025   04:00:00
End date and time of board meeting 28-May-2025   04:35:00
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company https://ems.co.in/home/images/pdfs/Policy-on-Related-Party-Transaction_s.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable, no default.



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 2628725000 9406193000
Other income 47206000 115096000
Total income 2675931000 9521289000
2 Expenses
(a) Cost of materials consumed 1669981000 6116038000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 253312000 405031000
(d) Employee benefit expense 80157000 300099000
(e) Finance costs 6177000 37213000
(f) Depreciation, depletion and amortisation expense 22149000 83033000
(f) Other Expenses
1 Other Expenses 33449000 114531000
Total other expenses 33449000 114531000
Total expenses 2065225000 7055945000
3 Total profit before exceptional items and tax 610706000 2465344000
4 Exceptional items 0 0
5 Total profit before tax 610706000 2465344000
6 Tax expense
7 Current tax 154000000 645774000
8 Deferred tax -444000 -3174000
9 Total tax expenses 153556000 642600000
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 457150000 1822744000
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 457150000 1822744000
17 Other comprehensive income net of taxes -336000 551000
18 Total Comprehensive Income for the period 456814000 1823295000
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 555308000 555308000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9055277000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.23 32.82
Diluted earnings (loss) per share from continuing operations 8.23 32.82
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 8.23 32.82
Diluted earnings (loss) per share from continuing and discontinued operations 8.23 32.82
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 537668000
Capital work-in-progress 0
Investment property 269210000
Goodwill 0
Other intangible assets 4503000
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 264273000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 2042899000
Total non-current financial assets 2307172000
Deferred tax assets (net) 8232000
Other non-current assets 109806000
Total non-current assets 3236591000
2 Current assets
Inventories 481161000
Current financial asset
Current investments 0
Trade receivables, current 3769909000
Cash and cash equivalents 909461000
Bank balance other than cash and cash equivalents 673561000
Loans, current 0
Other current financial assets 360069000
Total current financial assets 5713000000
Current tax assets (net) 0
Other current assets 1177183000
Total current assets 7371344000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10607935000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 555308000
Other equity 9055277000
Total equity attributable to owners of parent 9610585000
Non controlling interest
Total equity 9610585000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 104468000
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 99813000
Total non-current financial liabilities 204281000
Provisions, non-current 9022000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 731000
Total non-current liabilities 214034000
Current liabilities
Current financial liabilities
Borrowings, current 29379000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 40177000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 80142000
Total Trade payable 120319000
Other current financial liabilities 378311000
Total current financial liabilities 528009000
Other current liabilities 94574000
Provisions, current 554000
Current tax liabilities (Net) 160179000
Deferred government grants, Current 0
Total current liabilities 783316000
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 997350000
Total equity and liabilites 10607935000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 450000 -736000
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 -114000 185000
5 Total Other comprehensive income -336000 551000



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 2465344000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 405031000
Adjustments for decrease (increase) in trade receivables, current -1385131000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -306688000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -440865000
Adjustments for other financial assets, current 20741000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 52301000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -68010000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 83032000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 153000
Adjustments for provisions, non-current 3790000
Adjustments for other financial liabilities, current 124079000
Adjustments for other financial liabilities, non-current 32617000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 736000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1478214000
Net cash flows from (used in) operations 987130000
Dividends received 0
Interest paid -37212000
Interest received -111841000
Income taxes paid (refund) 607921000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 304580000
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 0
Purchase of property, plant and equipment 63394000
Proceeds from sales of investment property 0
Purchase of investment property 55875000
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 51912000
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 111841000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 289917000
Net cash flows from (used in) investing activities 230577000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 120988000
Repayments of borrowings 0
Payments of lease liabilities -732000
Dividends paid 55531000
Interest paid 37213000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4941000
Net cash flows from (used in) financing activities 24035000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 559192000
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 559192000
Cash and cash equivalents cash flow statement at beginning of period 350269000
Cash and cash equivalents cash flow statement at end of period 909461000





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 Rishi Kapoor & Company Yes 28-Feb-2026


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 EMS LIMITED Mirzapur Ghazipur STPs Private Limited Subsidiary Sale of goods or services 400000000 Approved by Audit Committee 15531000 24012000 136621000
2 EMS LIMITED Mirzapur Ghazipur STPs Private Limited Subsidiary Any other transaction Interest received 100000000 Approved by Audit Committee 26330000 0 23697000
3 EMS LIMITED EMS-TCP JV Private Limited Subsidiary Sale of goods or services 500000000 Approved by Audit Committee 279064000 42736000 80948000
4 EMS LIMITED SK UEM Water Projects (P) Ltd Subsidiary Purchase of goods or services 500000 Approved by Audit Committee 110000 0 0
5 EMS LIMITED EMS Infrastructure Private Limited Director Interested Purchase of goods or services 500000000 Approved by Audit Committee 333730000 80303000 4056000
6 EMS LIMITED Ashish Tomar Managing Director & CFO Remuneration 60000000 Approved by Audit Committee, the Board and the Shareholders 30000000 6966000 6666000
7 EMS LIMITED Ramveer Singh Chairman & Director Remuneration 60000000 Approved by Audit Committee, the Board and the Shareholders 30000000 2000000 3934000
8 EMS LIMITED Nirmala Tomar Relative of Director Any other transaction Salary 2400000 Approved by Audit Committee and by the Board 1200000 720000 1560000
9 EMS LIMITED Kritika Tomar whole time Diirector Remuneration 12000000 Approved by Audit Committee, the Board and the Shareholders 6000000 2800000 6692000
10 EMS LIMITED Nirmala Tomar Relative of Director Any other transaction Rent 900000 Approved by Audit Committee & the Board 0 203000 0
11 EMS LIMITED Ashish Tomar Managing Director & CFO Any other transaction Repayment of Loan 250000000 Approved by Audit Committee 55000000 55000000 0
12 EMS LIMITED EMS TCP JV (P) Ltd Subsidiary Any other transaction Advance received back 20000000 Approved by Audit Committee 1500000 1500000 0
13 EMS LIMITED Mirzapur Ghazipur STPs (P) Ltd Subsidiary Advance 100000000 Approved by Audit Committee 40000000 197000000 237000000
14 EMS LIMITED SK UEM Water Projects (P) Ltd Subsidiary Any other transaction Loan taken 30000000 Approved by Audit Committee 18000000 0 0
15 EMS LIMITED SK UEM Water Projects (P) Ltd Subsidiary Any other transaction Repayment of Loan 30000000 Approved by Audit Committee 18000000 0 0
16 EMS LIMITED Canary Infrastructure Private Limited Subsidiary Advance 0 Approved by Audit Committee 0 28600000 28600000
17 EMS LIMITED VVIP EMS INFRAHOME Director Interested Sale of goods or services 500000000 Approved by Audit Committee 185239000 1596000 142074000
18 EMS LIMITED EMS-TCP JV Private Limited Subsidiary Any other transaction Retention Withheld & Others 0 Approved by Audit Committee 0 170199000 290088000
19 EMS LIMITED EMS Green Energy Private Limited Subsidiary Any other transaction Withdrawal out of Share Capital 100000 Approved by Audit Committee 52000 650000 702000
20 EMS LIMITED Mr Nand Kishore Sharma Company Secretary Any other transaction Salary 780000 Approved by Nomination & Remuneration Committee 401000 0 0
21 EMS LIMITED Brij Bihari Pulp & Papers Private Limited Subsidiary Advance 400000000 Approved by Audit Committee 252527000 75000000 327527000
22 EMS LIMITED Brij Bihari Pulp & Papers Private Limited Subsidiary Investment 100000000 Approved by Audit Committee 77490000 0 77490000
23 EMS LIMITED Ramveer Singh Chairman & Director Loan 500000000 Approved by Audit Committee 160000000 0 0
24 EMS LIMITED Ramveer Singh Chairman & Director Any other transaction Repayment of Loan 500000000 Approved by Audit Committee 160000000 0 0
25 MIRZAPUR GHAZIPUR STPS PRIVATE LIMITED EMIT Group India (P) Ltd Director of Subsidiary Interested Purchase of goods or services 250000000 Approved by Audit Committee 174560000 0 18833000 Textual Information(1)
26 MIRZAPUR GHAZIPUR STPS PRIVATE LIMITED EMIT Group India (P) Ltd Director of Subsidiary Interested Loan 20000000 Approved by Audit Committee 12031000 233500000 240651000 Textual Information(2)
27 MIRZAPUR GHAZIPUR STPS PRIVATE LIMITED EMIT Group India (P) Ltd Director of Subsidiary Interested Any other transaction Repayment of Loan 20000000 Approved by Audit Committee 4879000 233500000 240651000 Textual Information(3)
28 SKUEM Water Projects Private Limited Ashish Tomar Director Remuneration 3600000 Approved by Audit Committee 3600000 530000 150000 Textual Information(4)
29 SKUEM Water Projects Private Limited Ramveer Singh Director Remuneration 3600000 Approved by Audit Committee 3600000 0 937000 Textual Information(5)
30 MIRZAPUR GHAZIPUR STPS PRIVATE LIMITED Ramveer Singh Director Loan 0 Approved by Audit Committee 0 10000000 10000000 Textual Information(6)
31 CANARY INFRASTRUCTURE PRIVATE LIMITED Ashish Tomar Director Loan 0 Approved by Audit Committee 0 40000 40000 Textual Information(7)
32 EMS TCP JV PRIVATE LIMITED Ashish Tomar Director Loan 0 Approved by Audit Committee 0 51000 51000 Textual Information(8)
33 EMS CONSTRUCTIONS Ashish Tomar Partner of the subsidiary Loan 0 Approved by Audit Committee 0 37000 37000 Textual Information(9)
Total value of transaction during the reporting period 1888844000



Text Block
Textual Information(1) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024
Textual Information(2) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024
Textual Information(3) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024.
Textual Information(4) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024.
Textual Information(5) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024.
Textual Information(6) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024
Textual Information(7) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024
Textual Information(8) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024
Textual Information(9) We had not considered the related party transactions entered by the subsidiaries with their related parties in the first half of the financial year, as we were initially under the impression that the transactions entered by the listed entity with its related parties only were required to be disclosed. Upon getting clarity on the requirement to include the transactions entered by the subsidiaries with their related party , we have now incorporated the related party transactions executed by the subsidiaries with their related parties in this RPT for the full year with their opening balances shown of 1st April 2024