Integrated Filing — IndAS



General information about company
Scrip Code 532719
NSE Symbol BLKASHYAP
MSEI Symbol NOTLISTED
ISIN INE350H01032
Name of company B. L. KASHYAP AND SONS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Construction
Start date and time of board meeting 30-May-2025   13:30:00
End date and time of board meeting 30-May-2025   16:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.blkashyap.com/wp-content/uploads/2023/12/Related_Party_Tran_Policy-1.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 since there is 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 2909180000 11422967000
Other income 19466000 226982000
Total income 2928646000 11649949000
2 Expenses
(a) Cost of materials consumed 1507804000 5395676000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 261937000 1080392000
(e) Finance costs 121964000 466648000
(f) Depreciation, depletion and amortisation expense 29765000 112988000
(f) Other Expenses
1 Construction Expenses 1005963000 4128855000
2 Administrative & other expenses 52903000 146385000
Total other expenses 1058866000 4275240000
Total expenses 2980336000 11330944000
3 Total profit before exceptional items and tax -51690000 319005000
4 Exceptional items 106952000 176057000
5 Total profit before tax 55262000 495062000
6 Tax expense
7 Current tax 4299000 128050000
8 Deferred tax 3831000 7858000
9 Total tax expenses 8130000 135908000
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 47132000 359154000
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 47132000 359154000
17 Other comprehensive income net of taxes 4600000 -2039000
18 Total Comprehensive Income for the period 51732000 357115000
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 225440000 225440000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.21 1.59
Diluted earnings (loss) per share from continuing operations 0.21 1.59
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 0.21 1.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.21 1.59
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 1150313000
Capital work-in-progress 2100000
Investment property
Goodwill 0
Other intangible assets 16622000
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 118500000
Trade receivables, non-current 661226000
Loans, non-current 3831519000
Other non-current financial assets 91708000
Total non-current financial assets 4702953000
Deferred tax assets (net) 46752000
Other non-current assets 1549000
Total non-current assets 5920289000
2 Current assets
Inventories 1019837000
Current financial asset
Current investments 0
Trade receivables, current 4322666000
Cash and cash equivalents 202131000
Bank balance other than cash and cash equivalents 129975000
Loans, current 0
Other current financial assets 19105000
Total current financial assets 4673877000
Current tax assets (net) 189106000
Other current assets 4691355000
Total current assets 10574175000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 16494464000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 225440000
Other equity 6925729000
Total equity attributable to owners of parent 7151169000
Non controlling interest
Total equity 7151169000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 272833000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 3365000
Total non-current financial liabilities 276198000
Provisions, non-current 121829000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 855299000
Total non-current liabilities 1253326000
Current liabilities
Current financial liabilities
Borrowings, current 2632782000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 336150000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1876136000
Total Trade payable 2212286000
Other current financial liabilities 691817000
Total current financial liabilities 5536885000
Other current liabilities
Provisions, current 175421000
Current tax liabilities (Net) 2377663000
Deferred government grants, Current
Total current liabilities 8089969000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 9343295000
Total equity and liabilites 16494464000
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 Remeasurement of employment benefit obligaton 6147000 -2725000
Total Amount of items that will not be reclassified to profit and loss 6147000 -2725000
2 Income tax relating to items that will not be reclassified to profit or loss 1547000 -686000
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 4600000 -2039000



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 495062000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 466648000
Adjustments for decrease (increase) in inventories 36291000
Adjustments for decrease (increase) in trade receivables, current -512642000
Adjustments for decrease (increase) in trade receivables, non-current 248263000
Adjustments for decrease (increase) in other current assets -540519000
Adjustments for decrease (increase) in other non-current assets 1042000
Adjustments for other financial assets, non-current -31867000
Adjustments for other financial assets, current -3177000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -179588000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 647154000
Adjustments for increase (decrease) in other non-current liabilities 129436000
Adjustments for depreciation and amortisation expense 112988000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 156115000
Adjustments for provisions, non-current 11704000
Adjustments for other financial liabilities, current -69347000
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 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -50000
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) -2725000
Other adjustments for non-cash items 64450000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 534176000
Net cash flows from (used in) operations 1029238000
Dividends received 0
Interest paid 0
Interest received -26362000
Income taxes paid (refund) 128050000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 874826000
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 162701000
Purchase of property, plant and equipment 437630000
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 26352000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 21047000
Net cash flows from (used in) investing activities -227530000
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 -137839000
Repayments of borrowings 0
Payments of lease liabilities 2130000
Dividends paid 0
Interest paid 466092000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -606061000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 41235000
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 41235000
Cash and cash equivalents cash flow statement at beginning of period 160897000
Cash and cash equivalents cash flow statement at end of period 202132000





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 M/s. Sood Brij & Associates Yes 30-Sep-2027


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 BL Kashyap & Sons Limited BLK Lifestyle Limited Subsidiary Inter-corporate deposit Not Applicable 0 113145000 113145000 Inter-corporate deposit 0 Repayable on Demand Unsecured General corporate purpose
2 BL Kashyap & Sons Limited Soul Space Projects Limited Subsidiary Inter-corporate deposit Not Applicable 0 721165000 721165000 Inter-corporate deposit 0 Repayable on Demand Unsecured General corporate purpose
3 BL Kashyap & Sons Limited Security Information Systems India Ltd Subsidiary Inter-corporate deposit Not Applicable 0 15341000 15341000 Inter-corporate deposit 0 Repayable on Demand Unsecured General corporate purpose
4 BL Kashyap & Sons Limited Aiyana Trading Pvt. Ltd. Associates Inter-corporate deposit Not Applicable 0 25200000 25200000
5 BL Kashyap & Sons Limited Chrysalis Realty Projects Private Limited Associates Inter-corporate deposit Not Applicable 0 2000000 2000000 Inter-corporate deposit 0.07 Repayable on demand Unsecured General corporate purpose
6 BL Kashyap & Sons Limited BLK Lifestyle Limited Subsidiary Interest received Not Applicable 0 154785000 154785000
7 BL Kashyap & Sons Limited Soul Space Projects Limited Subsidiary Interest received Not Applicable 0 2831658000 2831658000
8 BL Kashyap & Sons Limited Security Information Systems India Ltd Subsidiary Interest received Not Applicable 0 19144000 19144000
9 BL Kashyap & Sons Limited Chrysalis Realty Projects Private Limited Associates Interest paid Not Applicable 140000 2524000 2650000
10 BL Kashyap & Sons Limited Aiyana Trading Pvt. Ltd. Associates Interest paid Not Applicable 0 17348000 17348000
11 BL Kashyap & Sons Limited BLK Lifestyle Limited Subsidiary Sale of goods or services Not Applicable 82000 5774000 5774000
12 BL Kashyap & Sons Limited Soul Space Projects Limited Subsidiary Any other transaction Customer Receivable Not Applicable 1380000 292793000 291412000
13 BL Kashyap & Sons Limited BLK Lifestyle Limited Subsidiary Any other transaction Advance To Vendor Not Applicable 35907000 69658000 62558000
14 BL Kashyap & Sons Limited BLK Lifestyle Limited Subsidiary Any other transaction Advance To Vendor (Pine) Not Applicable 0 10366000 10366000
15 BL Kashyap & Sons Limited BLK-NCC Consortium Joint Venture Any other transaction Trade Receivable Not Applicable 0 5897000 5897000
16 BL Kashyap & Sons Limited BLK- Infrastructure Limited Subsidiary Any other transaction Security Deposit Taken Not Applicable 0 3500000 3500000
17 BL Kashyap & Sons Limited Soul Space Reality Limited Step Subsidiary Any other transaction Advance To Vendor Not Applicable 0 5142000 5142000
18 BL Kashyap & Sons Limited Soul Space Hospitablity Limited Step Subsidiary Any other transaction Advance To Vendor Not Applicable 0 540000 540000
19 BL Kashyap & Sons Limited Ahuja Kashyap Malts Private Limited Associates Any other transaction Rent paid Not Applicable 283000 5628000 5682000
20 BL Kashyap & Sons Limited B.L.Kashyap (Huf) Associates Any other transaction Rent paid Not Applicable 0 147000 147000
21 BL Kashyap & Sons Limited Bezel Hospitality Private Limited Associates Any other transaction Exp Tours and Travels Not Applicable 80000 248000 316000
22 BL Kashyap & Sons Limited Bezel Hospitality Private Limited Associates Any other transaction Income other Managerial Services Not Applicable 7379000 6324000 5411000
23 BL Kashyap & Sons Limited Suryakantkant Kakade And Soul Space Associates Any other transaction Job Work Not Applicable 0 37613000 37613000
24 BL Kashyap & Sons Limited Shruti Choudhari Relative of Key Management Personnel Remuneration Not Applicable 3100000 0 46000
25 BL Kashyap & Sons Limited Saurabh Kashyap Relative of Key Management Personnel Remuneration Not Applicable 3200000 1927000 256000
26 BL Kashyap & Sons Limited Sahil Kashyap Relative of Key Management Personnel Remuneration Not Applicable 1520000 166000 210000
27 BL Kashyap & Sons Limited Sanjana Kashyap Relative of Key Management Personnel Remuneration Not Applicable 600000 925000 94000
28 BL Kashyap & Sons Limited Vinod Kashyap Key Management Personnel Remuneration Not Applicable 6750000 4132000 633000
29 BL Kashyap & Sons Limited Vineet Kashyap Key Management Personnel Remuneration Not Applicable 6750000 1508000 673000
30 BL Kashyap & Sons Limited Vikram Kashyap Key Management Personnel Remuneration Not Applicable 6750000 754000 665000
31 BL Kashyap & Sons Limited Vinod Kashyap Key Management Personnel Any other transaction Medical expenses Not Applicable 109000 0 0
32 BL Kashyap & Sons Limited Vineet Kashyap Key Management Personnel Any other transaction Medical expenses Not Applicable 204000 0 0
33 BL Kashyap & Sons Limited Vikram Kashyap Key Management Personnel Any other transaction Medical expenses Not Applicable 149000 0 0
34 BL Kashyap & Sons Limited Vinod Kashyap Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 20000 0 0
35 BL Kashyap & Sons Limited Vineet Kashyap Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 20000 0 0
36 BL Kashyap & Sons Limited Vikram Kashyap Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 20000 0 0
37 BL Kashyap & Sons Limited Saurabh Kashyap Relative of Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 20000 0 0
38 BL Kashyap & Sons Limited Sahil Kashyap Relative of Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 0 0 0
39 BL Kashyap & Sons Limited Sanjana Kashyap Relative of Key Management Personnel Any other transaction Vehicle maintenance Not Applicable 0 0 0
40 BL Kashyap & Sons Limited Vinod Kashyap Key Management Personnel Loan Not Applicable 0 95983000 95983000
41 BL Kashyap & Sons Limited Vineet Kashyap Key Management Personnel Loan Not Applicable 0 126850000 126850000
42 BL Kashyap & Sons Limited Vikram Kashyap Key Management Personnel Loan Not Applicable 0 11000000 11000000
43 BL Kashyap & Sons Limited Amrita Kashyap Relative of Key Management Personnel Any other transaction Rent paid Not Applicable 396000 237000 593000
44 BLK Lifestyle Limited Bezel Hospitality Private Limited Associates Sale of goods or services Not Applicable 0 0 0
45 BLK Lifestyle Limited Kasturi Ram Herbals Industries Associates Any other transaction Rent Expenses Not Applicable 120000 1182000 1290000
46 BLK Lifestyle Limited Amrita Kashyap Relative of Key Management Personnel Any other transaction Rent Expenses Not Applicable 450000 218000 262000
47 BLK Lifestyle Limited Soul Space Reality Limited Associates Interest received Not Applicable 0 2073000 0
48 BLK Lifestyle Limited Soul Space Projects Limited Associates Any other transaction Interest Expense Not Applicable 66000 6368000 0
49 BLK Lifestyle Limited Bezel Hospitality Private Limited Associates Any other transaction Interest Expense Not Applicable 47000 350000 385000
50 BLK Lifestyle Limited Bezel Hospitality Private Limited Associates Any other transaction Repayment of Loan Not Applicable 800000 1350000 550000 Inter-corporate deposit 0.07 Repayable on Demand Unsecured General corporate purpose
51 BLK Lifestyle Limited Vikram Kashyap Key Management Personnel Any other transaction Loan taken Not Applicable 0 2000000 0
52 BLK Lifestyle Limited Kasturi Ram Herbals Industries Associates Any other transaction Profit from Partnership Firm Not Applicable 1047000 362000 1408000
53 BLK Lifestyle Limited Baltic Motor Private Limited Associates Any other transaction Job Work 0 14000 0
54 BLK Lifestyle Limited Beacon (I) Associates Any other transaction Payment of Job Work Not Applicable 0 812000 812000
55 BLK Lifestyle Limited Saurabh Kashyap Relative of Key Management Personnel Sale of goods or services Not Applicable 0 107000 107000
56 BLK Lifestyle Limited Soul Space Reality Limited Associates Inter-corporate deposit Not Applicable 0 3000000 0 Inter-corporate deposit 0.07 Repayable on Demand Unsecured General corporate purpose
57 BLK Lifestyle Limited Vinod Kashyap Key Management Personnel Loan Not Applicable 0 750000 750000
58 BLK Lifestyle Limited Soul Space Projects Limited Associates Any other transaction Advance from Vendor Not Applicable 0 452000 0
59 BLK Lifestyle Limited Vikram Kashyap Key Management Personnel Any other transaction Contractor Not Applicable 0 203000 203000
60 BLK Lifestyle Limited Soul Space Projects Limited Associates Inter-corporate deposit Not Applicable 0 1867000 0 Inter-corporate deposit 0.07 Repayable on Demand Unsecured General corporate purpose
61 Soul Space Projects Limited Chrysalis Trading Private Limited Associates Interest received Not Applicable 0 2457000 1808000
62 Soul Space Projects Limited Soul Space Reality Limited Subsidiary Interest received Not Applicable 0 542023000 525483000
63 Soul Space Projects Limited Soul Space Reality Limited Subsidiary Inter-corporate deposit Not Applicable 6475000 472025000 478500000 Inter-corporate deposit 0.07 Repayable on demand Unsecured General corporate purpose
64 Soul Space Projects Limited Soul Space Hospitablity Limited Subsidiary Inter-corporate deposit Not Applicable 0 470000 470000 Inter-corporate deposit 0 Repayable on demand Unsecured General corporate purpose
65 Soul Space Projects Limited Chrysalis Trading Private Limited Associates Inter-corporate deposit Not Applicable 0 18500000 18500000 Inter-corporate deposit 0.07 Repayable on demand Unsecured General corporate purpose
66 Soul Space Projects Limited Soul Space Hospitablity Limited Subsidiary Interest received Not Applicable 0 24530000 24530000
67 Soul Space Projects Limited Mr. Vineet Kashyap Key Management Personnel Loan Not Applicable 28000000 70000000 98000000
Total value of transaction during the reporting period 111864000