| Scrip code | 534597 |
|---|---|
| NSE Symbol | RTNINDIA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE834M01019 |
| Name of company | RattanIndia Enterprises Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-05-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Presently Manpower Business and to undertake multifarious business in future |
| Start date and time of board meeting | 29-05-2026 13:30:00 |
| End date and time of board meeting | 29-05-2026 14:50:00 |
| 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 |
| (III) 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 | 04-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://rattanindia.com/wp-content/uploads/2022/08/POLICY-ON-MATERIALITY-OF-RELATED-PARTY-TRANSACTIONS-AND-DEALING-WITH-RELATED-PARTY-TRANSACTIONS.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 |
| There is no default. | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 155.50 | 767.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.10 | 0.20 |
| (iv) | Fees and commission Income | 125.60 | 513.60 |
| (v) | Net gain on fair value changes | 5.30 | 12.70 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 136.90 | 512.50 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 423.40 | 1,806.00 | |
| Other income | 5.60 | 9.70 | |
| Total income | 429.00 | 1,815.70 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 237.50 | 900.80 | |
| Finance costs | 981.50 | 3,948.50 | |
| Depreciation, depletion and amortisation expense | 45.40 | 184.70 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 13,512.30 | 17,236.20 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 63.60 | 199.70 |
| Total other expenses | 63.60 | 199.70 | |
| Total expenses | 14,840.30 | 22,469.90 | |
| 3 | Total profit before exceptional items and tax | (14,411.30) | (20,654.20) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (14,411.30) | (20,654.20) |
| 7 | Tax expense | ||
| 8 | Current tax | 0.00 | 0.00 |
| 9 | Deferred tax | (1,935.60) | (2,455.80) |
| 10 | Total tax expenses | (1,935.60) | (2,455.80) |
| 11 | Net Profit Loss for the period from continuing operations | (12,475.70) | (18,198.40) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (12,475.70) | (18,198.40) |
| 16 | Other comprehensive income net of taxes | 9.60 | 5.40 |
| 17 | Total Comprehensive Income for the period | (12,466.10) | (18,193.00) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 27,645.40 | 27,645.40 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | 60,057.90 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -0.9 | -1.32 | |
| Diluted earnings per share from continuing operations | -0.9 | -1.32 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -0.9 | -1.32 | |
| Diluted earnings per share | -0.9 | -1.32 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | Please refer to pdf version of Audited Financial Results filed with the Stock Exchange on 29th May, 2026. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | (20,654.20) | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 3,948.50 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (187.20) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | (6,372.40) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 66.60 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 184.70 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 19.20 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 5.30 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | (1.90) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 767.70 | |
| Adjustments for share-based payments | 95.50 | |
| Adjustments for fair value losses (gains) | 17,232.30 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (8.80) | |
| Other adjustments to reconcile profit (loss) | (6.00) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 14,208.10 | |
| Net cash flows from (used in) operations | (6,446.10) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 70.10 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (6,516.20) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 35,001.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 39,953.50 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 0.00 | |
| Purchase of property, plant and equipment | 0.60 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 1,026.70 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (590.50) | |
| Net cash flows from (used in) investing activities | (4,516.90) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 11,978.90 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 203.10 | |
| Dividends paid | 0.00 | |
| Interest paid | 697.60 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 11,078.20 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 45.10 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 45.10 | |
| Cash and cash equivalents cash flow statement at beginning of period | 18.60 | |
| Cash and cash equivalents cash flow statement at end of period | 63.70 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 63.70 | ||
| Bank Balance other than (a) above | 0.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 273.90 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 18,215.20 | ||
| Investments | 1,83,229.60 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 113.80 | |
| Total of Other Financial assets | 113.80 | ||
| Total Financial Assets | 2,01,896.20 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 152.30 | ||
| Deferred tax Assets (Net) | 0.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 5.20 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.40 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 1,395.30 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 18.70 | |
| Total of Other non-financial assets | 18.70 | ||
| Total Non Financial Assets | 1,571.90 | ||
| Total assets | 2,03,468.10 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 27,645.40 | ||
| Other equity | 60,057.90 | ||
| Total equity attributable to owners of parent | 87,703.30 | ||
| Non controlling interest | |||
| Total equity | 87,703.30 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 1.30 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 104.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 77,270.60 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,591.70 | |
| Total of Other financial liabilities | 1,591.70 | ||
| Total Financial Liabilities | 78,967.60 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 67.30 | |
| (C ) | Deferred tax liabilities (Net) | 1,362.20 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 35,367.70 | |
| Total of Other non-financial liabilities | 35,367.70 | ||
| Total Non Financial Liabilities | 36,797.20 | ||
| Total liabilities | 1,15,764.80 | ||
| Total equity and liabilites | 2,03,468.10 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Items that will not be reclassified to profit or loss | 960000 | 540000 |
| Total Amount of items that will not be reclassified to profit and loss | 960000 | 540000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 9.60 | 5.40 |
| 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 | Walker Chandiok & Co LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|
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 | RattanIndia Enterprises Limited | Nettle Constructions Private Limited | Enterprises over which KMPs have significant influence | Any other transaction | Corporate Guarantee received by the company | 15,159.00 | NA | 0.00 | 15,159.00 | 15,159.00 | |||||||||||||||
| 2 | RattanIndia Enterprises Limited | Sinnar Power Transmission Company Limited | Subsidiary of related entity | Any other transaction | Corporate Guarantee given on behalf of subsidiary of related entity | 15,159.00 | NA | 0.00 | 15,159.00 | 15,159.00 | |||||||||||||||
| 3 | RattanIndia Enterprises Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Inter-corporate deposit | 1,00,000.00 | NA | 11,653.50 | 54,427.70 | 66,081.20 | Inter-corporate deposit | 7.00 | 9 Years | Unsecured | General | |||||||||||
| 4 | Revolt Intellicorp Pvt. Ltd. | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Inter-corporate deposit | 1,00,000.00 | NA | (13,028.70) | 13,028.70 | 0.00 | Inter-corporate deposit | 7.2500 | 6 years | Unsecured | General | |||||||||||
| 5 | Neobrands Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Inter-corporate deposit | 1,00,000.00 | NA | (375.00) | 375.00 | 0.00 | Inter-corporate deposit | 6.500 | 5 years | Unsecured | General | |||||||||||
| 6 | Neotec Enterprises Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Inter-corporate deposit | 1,00,000.00 | NA | 0.00 | 2,033.30 | 2,033.30 | Inter-corporate deposit | 7.00 | 5 years | Unsecured | General | |||||||||||
| 7 | Neosky India Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Inter-corporate deposit | 1,00,000.00 | NA | (90.00) | 2,198.40 | 2,108.40 | Inter-corporate deposit | 7.00 | 6 years | Unsecured | General | |||||||||||
| 8 | RattanIndia Enterprises Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Any other transaction | Interest expenses on ICD taken | 3,833.40 | NA | 1,925.30 | 9,962.80 | 11,189.50 | Textual Information(1) | ||||||||||||||
| 9 | Revolt Intellicorp Pvt. Ltd. | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Any other transaction | Interest expenses on ICD taken | 657.50 | NA | 204.30 | 1,110.70 | 0.00 | Textual Information(2) | ||||||||||||||
| 10 | Neobrands Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Any other transaction | Interest expenses on ICD taken | 30.40 | NA | 18.50 | 5.50 | 0.00 | |||||||||||||||
| 11 | Neotec Enterprises Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Any other transaction | Interest expenses on ICD taken | 141.50 | NA | 70.90 | 184.30 | 254.30 | Textual Information(3) | ||||||||||||||
| 12 | Neosky India Limited | Priapus Developers Pvt Ltd | Enterprises over which KMPs have significant influence | Any other transaction | Interest expenses on ICD taken | 128.60 | NA | 76.70 | 150.00 | 225.70 | Textual Information(4) | ||||||||||||||
| 13 | RattanIndia Enterprises Limited | RattanIndia Investment Manager Private Limited | Subsidiary | Inter-corporate deposit | 80.00 | NA | 2.10 | 24.00 | 26.10 | Inter-corporate deposit | 7.00 | 6 years | Unsecured | General | |||||||||||
| 14 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Inter-corporate deposit | 50,000.00 | NA | (7,449.60) | 11,184.30 | 3,734.70 | Inter-corporate deposit | 7.2500 | 6 years | Unsecured | General | |||||||||||
| 15 | RattanIndia Enterprises Limited | Neobrands Limited | Subsidiary | Inter-corporate deposit | 45,000.00 | NA | 726.00 | 168.00 | 894.00 | Inter-corporate deposit | 7.2500 | 1 year | Unsecured | General | |||||||||||
| 16 | RattanIndia Enterprises Limited | RattanIndia Enterprises Employee Welfare Trust | Employee Welfare Trust | Inter-corporate deposit | 0.00 | NA | 0.40 | 494.00 | 494.40 | Inter-corporate deposit | 0 | 5 years | Unsecured | To Subscribe,aquire,purchase,hold and deal in equity shares of the company for the purpose of implementation of REL ESOP 2022 or any other employee stock plan or share based employee benfit plan which may be introduced by the company from time to time. | Textual Information(5) | ||||||||||
| 17 | RattanIndia Enterprises Limited | Cocoblu Quick Commerce Limited (Formerly known as Neo First Limited) | Subsidiary | Inter-corporate deposit | 10,000.00 | NA | 0.00 | 2.00 | 2.00 | Inter-corporate deposit | 6.500 | 1 year | Unsecured | General | |||||||||||
| 18 | Neosky India Limited | Throttle Aerospace System Private Limited | Step down subsidiary | Inter-corporate deposit | 500.00 | NA | 32.50 | 404.50 | 437.00 | Inter-corporate deposit | 7.00 | 5 years | Unsecured | General | |||||||||||
| 19 | Revolt Intellicorp Pvt. Ltd. | Revolt Coco Limited (Formerly known as Neoseller Limited) | Step down subsidiary | Inter-corporate deposit | 0.00 | NA | 2.90 | 80.00 | 82.90 | Inter-corporate deposit | 7.2500 | 6 years | Unsecured | General | Textual Information(6) | ||||||||||
| 20 | RattanIndia Enterprises Limited | RattanIndia Investment Manager Private Limited | Subsidiary | Any other transaction | Interest income on ICD | 1.60 | NA | 0.90 | 2.70 | 3.60 | Textual Information(7) | ||||||||||||||
| 21 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Any other transaction | Interest income on ICD | 721.00 | NA | 314.40 | 1,211.90 | 537.80 | Textual Information(8) | ||||||||||||||
| 22 | RattanIndia Enterprises Limited | Neobrands Limited | Subsidiary | Any other transaction | Interest income on ICD | 13.00 | NA | 6.90 | 2.80 | 1.70 | |||||||||||||||
| 23 | RattanIndia Enterprises Limited | Neorise Technologies FZCO | Subsidiary | Any other transaction | Interest income on ICD | 1.90 | NA | 0.90 | 22.20 | 0.00 | Textual Information(9) | ||||||||||||||
| 24 | RattanIndia Enterprises Limited | Cocoblu Quick Commerce Limited (Formerly known as Neo First Limited) | Subsidiary | Any other transaction | Interest income on ICD | 0.20 | NA | 0.10 | 0.10 | 0.10 | |||||||||||||||
| 25 | Neosky India Limited | Throttle Aerospace System Private Limited | Step down subsidiary | Any other transaction | Interest income on ICD | 23.30 | NA | 14.80 | 13.70 | 26.20 | |||||||||||||||
| 26 | Revolt Intellicorp Pvt. Ltd. | Revolt Coco Limited (Formerly known as Neoseller Limited) | Step down subsidiary | Any other transaction | Interest income on ICD | 5.80 | NA | 2.90 | 5.40 | 8.20 | Textual Information(10) | ||||||||||||||
| 27 | RattanIndia Enterprises Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Lease & other expenses | 470.00 | NA | 131.60 | 73.50 | 77.20 | Textual Information(11) | ||||||||||||||
| 28 | Revolt Intellicorp Pvt. Ltd. | RattanIndia Power Limited | Associate of holding Company | Any other transaction | Lease & other expenses | 25.00 | NA | 8.30 | 7.20 | 0.00 | Textual Information(12) | ||||||||||||||
| 29 | RattanIndia Enterprises Limited | Ram Kumar | Relative of Director | Any other transaction | Lease Expenses | 7.00 | NA | 2.40 | 0.00 | 0.00 | |||||||||||||||
| 30 | Neobrands Limited | Cocoblu Retail Limited | Fellow Subsidiaries | Any other transaction | Lease Expenses | 0.00 | NA | 14.00 | 5.00 | 2.50 | Textual Information(13) | ||||||||||||||
| 31 | RattanIndia Enterprises Limited | Neotec Insurance Broker Limited | Subsidiary | Any other transaction | Lease income | 15.00 | NA | 0.90 | 0.40 | 0.40 | |||||||||||||||
| 32 | RattanIndia Enterprises Limited | RattanIndia Finance Pvt. Ltd. | Enterprises over which KMPs have significant influence | Any other transaction | Lease income | 1.00 | NA | 0.00 | 1.00 | 0.00 | |||||||||||||||
| 33 | RattanIndia Enterprises Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Security Deposit Paid | 250.00 | NA | 0.00 | 131.90 | 131.90 | Textual Information(14) | ||||||||||||||
| 34 | RattanIndia Enterprises Limited | Ram Kumar | Relative of Director | Any other transaction | Security Deposit | 7.00 | NA | 0.00 | 0.80 | 0.80 | Textual Information(15) | ||||||||||||||
| 35 | RattanIndia Enterprises Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Earnest money deposit for tender | 5.00 | NA | 0.00 | 5.00 | 5.00 | Textual Information(16) | ||||||||||||||
| 36 | Neosky India Limited | Throttle Aerospace System Private Limited | Step down subsidiary | Any other transaction | Rendering of Services (Business Support Service) | 50.00 | NA | 9.30 | 4.90 | 4.90 | |||||||||||||||
| 37 | Neosky India Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Rendering of Services (Drone Survey) | 200.00 | NA | 60.00 | 12.50 | 23.30 | Textual Information(17) | ||||||||||||||
| 38 | RattanIndia Enterprises Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Rendering of Services | 120.00 | NA | 60.00 | 11.60 | 34.80 | Textual Information(18) | ||||||||||||||
| 39 | RattanIndia Enterprises Limited | Cocoblu Retail Limited | Subsidiary | Any other transaction | Management Support Service | 450.00 | NA | 144.50 | 65.00 | 79.70 | |||||||||||||||
| 40 | RattanIndia Enterprises Limited | Neotec Enterprises Limited | Subsidiary | Any other transaction | Management Support Service | 200.00 | NA | 10.70 | 5.20 | 5.70 | |||||||||||||||
| 41 | RattanIndia Enterprises Limited | Neosky India Limited | Subsidiary | Any other transaction | Management Support Service | 100.00 | NA | 11.00 | 24.00 | 36.30 | |||||||||||||||
| 42 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Any other transaction | Management Support Service | 400.00 | NA | 20.80 | 27.30 | 20.80 | |||||||||||||||
| 43 | RattanIndia Enterprises Limited | Neotec Insurance Broker Limited | Subsidiary | Any other transaction | Management Support Service | 100.00 | NA | 26.60 | 10.40 | 14.00 | |||||||||||||||
| 44 | RattanIndia Enterprises Limited | Cocoblu Retail Limited | Subsidiary | Any other transaction | Commission on Corporate Guarantee | 1,000.00 | NA | 199.50 | 225.00 | 0.00 | Textual Information(19) | ||||||||||||||
| 45 | Revolt Coco Limited (Formerly known as Neoseller Limited) | Neotec Enterprises Limited | Fellow Subsidiaries | Any other transaction | Commission Income/ Support Service | 0.00 | NA | 0.90 | 0.10 | 0.50 | Textual Information(20) | ||||||||||||||
| 46 | Throttle Aerospace System Private Limited | Neosky India Limited | Step down subsidiary | Any other transaction | Reimbursement of expenses (net) | 30.00 | NA | 3.90 | (0.10) | 6.30 | |||||||||||||||
| 47 | RattanIndia Enterprises Limited | Neotec Enterprises Limited | Subsidiary | Any other transaction | Reimbursement of expenses | 20.00 | NA | 0.00 | 0.00 | 0.00 | Textual Information(21) | ||||||||||||||
| 48 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Any other transaction | Reimbursement of expenses | 100.00 | NA | 0.00 | 2.70 | 2.70 | |||||||||||||||
| 49 | RattanIndia Enterprises Limited | Neotec Insurance Broker Limited | Subsidiary | Any other transaction | Reimbursement of expenses | 20.00 | NA | 0.00 | 0.00 | 0.00 | Textual Information(22) | ||||||||||||||
| 50 | Neo opportunities Fund Trust | RattanIndia Investment Manager Private Limited | Investment Manager | Any other transaction | Recovery of Expenses | 20.00 | NA | 1.20 | 0.40 | 0.00 | |||||||||||||||
| 51 | Cocoblu Retail Limited | Neobrands Limited | Fellow Subsidiaries | Any other transaction | Reimbursement of expenses | 0.00 | NA | 158.90 | 295.10 | 282.60 | Textual Information(23) | ||||||||||||||
| 52 | Neosky India Limited | Sarath Chandra Gudlavalleti (CEO) | Key Managerial Person | Any other transaction | Employee Benefit Expenses | 132.40 | NA | 65.90 | 24.50 | 41.00 | Textual Information(24) | ||||||||||||||
| 53 | Neorise Technologies FZCO | Anjali Nashier | Key Managerial Person | Any other transaction | Employee Benefit Expenses | 678.20 | NA | 395.70 | 84.20 | 177.40 | Textual Information(25) | ||||||||||||||
| 54 | RattanIndia Enterprises Limited | Cocoblu Retail Limited | Subsidiary | Any other transaction | Corporate Guarantee given on behalf of subsidiary issued (net) | 1,35,000.00 | NA | (700.00) | 44,550.00 | 43,850.00 | |||||||||||||||
| 55 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Any other transaction | Corporate Guarantee given on behalf of subsidiary issued (net) | 50,000.00 | NA | (400.00) | 7,500.00 | 7,100.00 | |||||||||||||||
| 56 | Neobrands Limited | Cocoblu Retail Limited | Fellow Subsidiaries | Sale of goods or services | 0.00 | NA | 422.10 | 72.60 | 30.00 | Textual Information(26) | |||||||||||||||
| 57 | Neobrands Limited | Cocoblu Retail Limited | Fellow Subsidiaries | Purchase of goods or services | 0.00 | NA | 49.30 | 0.00 | 0.00 | Textual Information(27) | |||||||||||||||
| 58 | Neosky India Limited | Throttle Aerospace System Private Limited | Step down subsidiary | Sale of goods or services | 2,000.00 | NA | 414.70 | 292.20 | 532.70 | ||||||||||||||||
| 59 | Neosky India Limited | Throttle Aerospace System Private Limited | Step down subsidiary | Purchase of goods or services | 1,000.00 | NA | 273.60 | 34.00 | 321.60 | ||||||||||||||||
| 60 | Revolt Intellicorp Pvt. Ltd. | Revolt Coco Limited (Formerly known as Neoseller Limited) | Step down subsidiary | Any other transaction | Sale of Bike & Services/other income | 0.00 | NA | 66.90 | 217.50 | 249.60 | Textual Information(28) | ||||||||||||||
| 61 | Revolt Intellicorp Pvt. Ltd. | Revolt Coco Limited (Formerly known as Neoseller Limited) | Step down subsidiary | Any other transaction | Receiving of Services/Other income | 0.00 | NA | 8.10 | 0.00 | 0.00 | Textual Information(29) | ||||||||||||||
| 62 | RattanIndia Enterprises Limited | Neorise Technologies FZCO | Subsidiary | Investment | 4,899.10 | NA | 3,656.90 | 1,154.70 | 4,811.60 | ||||||||||||||||
| 63 | RattanIndia Enterprises Limited | Cocoblu Retail Limited | Subsidiary | Inter-corporate deposit | 1,35,000.00 | NA | 13,000.00 | 0.00 | 13,000.00 | Inter-corporate deposit | 7.00 | 1 Year | Unsecured | General | |||||||||||
| 64 | Neorise Technologies FZCO | Neorise Global Trading L.L.C S.O.C | Subsidiary | Inter-corporate deposit | 0.00 | NA | 2,809.30 | 0.00 | 2,809.30 | Inter-corporate deposit | 7.00 | 3 years | Unsecured | General | Textual Information(30) | ||||||||||
| 65 | RattanIndia Enterprises Limited | Cocoblu Retail Limited | Subsidiary | Any other transaction | Interest income on ICD | 15.00 | NA | 15.00 | 0.00 | 13.50 | Inter-corporate deposit | 7.00 | 1 year | Unsecured | General | ||||||||||
| 66 | Neorise Technologies FZCO | Neorise Global Trading L.L.C S.O.C | Subsidiary | Any other transaction | Interest income on ICD | 0.00 | NA | 18.70 | 0.00 | 19.20 | Inter-corporate deposit | 7.00 | 3 years | Unsecured | General | Textual Information(31) | |||||||||
| 67 | RattanIndia Enterprises Limited | RattanIndia Power Limited | Associate Company | Any other transaction | Reimbursement of expenses | 20.00 | NA | 11.50 | 0.00 | 13.60 | Textual Information(32) | ||||||||||||||
| 68 | Neorise Technologies FZCO | Neorise Global Trading L.L.C S.O.C | Step down subsidiary | Any other transaction | Reimbursement of expenses | 0.00 | NA | 23.60 | 0.00 | 23.60 | Textual Information(33) | ||||||||||||||
| 69 | Neotec Enterprises Limited | Neotec Insurance Broker Limited | Fellow Subsidiaries | Any other transaction | Management Support Service | 0.00 | NA | 61.40 | 0.00 | 66.30 | Textual Information(34) | ||||||||||||||
| 70 | Revolt Intellicorp Pvt. Ltd. | RattanIndia Power Limited | Associate of Holding Company | Any other transaction | Security Deposit Paid | 80.40 | NA | 10.80 | 0.00 | 10.80 | Textual Information(35) | ||||||||||||||
| 71 | RattanIndia Enterprises Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Any other transaction | Commission on Corporate Guarantee | 200.00 | NA | 70.90 | 0.00 | 82.20 | Textual Information(36) | ||||||||||||||
| 72 | Neobrands Limited | Neorise Global Trading L.L.C S.O.C | Fellow Subsidiaries | Sale of goods or services | 0.00 | NA | 35.30 | 0.00 | 35.30 | Textual Information(37) | |||||||||||||||
| 73 | RattanIndia Enterprises Limited | Arbutus Consultancy LLP | Enterprises over which KMPs have significant influence | Any other transaction | Royalty expense | 1.00 | NA | 0.70 | 0.00 | 0.00 | |||||||||||||||
| 74 | RattanIndia Enterprises Limited | Neobrands Limited | Subsidiary | Investment | 45,000.00 | NA | 35,000.00 | 1.00 | 35,001.00 | ||||||||||||||||
| 75 | RattanIndia Enterprises Limited | Neobrands Limited | Subsidiary | Any other transaction | Advance against Sale of Security | 35,001.00 | NA | 35,001.00 | 0.00 | 35,001.00 | |||||||||||||||
| 76 | Neorise Technologies FZCO | Neorise Global Trading L.L.C S.O.C | Step down subsidiary | Investment | 0.00 | NA | 24.80 | 0.00 | 24.80 | Textual Information(38) | |||||||||||||||
| 77 | Cocoblu Retail Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Investment | 0.00 | NA | 26,000.00 | 0.00 | 26,000.00 | Textual Information(39) | |||||||||||||||
| 78 | Cocoblu Retail Limited | Revolt Intellicorp Pvt. Ltd. | Subsidiary | Interest received | 0.00 | NA | 34.20 | 0.00 | 30.80 | Textual Information(40) | |||||||||||||||
| Total value of transaction during the reporting period | 1,11,345.60 | ||||||||||||||||||||||||
| Textual Information(1) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(2) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(3) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(4) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(5) | REL Employees Welfare Trust is not a related party as per the definition under IND AS 24. However, the same has been included in view of good corporate governance practice. |
| Textual Information(6) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(7) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(8) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(9) | Accrued interest on Inter Corporate Deposit from Neorise Technologies FZCO, Dubai is received at equivalent closing exchange rate as at March 30, 2026 |
| Textual Information(10) | Interest expense / Income on Inter -corporate Deposit are inclusive of Ind AS Adjustment impact. |
| Textual Information(11) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(12) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(13) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(14) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(15) | All amounts disclosed in above RPT Disclosure have been rounded off to the nearest Millions. The transaction and balances with values below the rounding off norms adopted by the Company have been reflected as “0.00” in the relevant RPT Disclosure (represents amount less than 0.5 million due to rounding off). |
| Textual Information(16) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(17) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(18) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(19) | Corporate Guarantee Commission from Cocoblu Retail Limited & Revolt Intellicorp Private Limited includes Rs.25.74 & Rs.5.22 Million respectively received in advance. |
| Textual Information(20) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(21) | All amounts disclosed in above RPT Disclosure have been rounded off to the nearest Millions. The transaction and balances with values below the rounding off norms adopted by the Company have been reflected as “0.00” in the relevant RPT Disclosure (represents amount less than 0.5 million due to rounding off). |
| Textual Information(22) | All amounts disclosed in above RPT Disclosure have been rounded off to the nearest Millions. The transaction and balances with values below the rounding off norms adopted by the Company have been reflected as “0.00” in the relevant RPT Disclosure (represents amount less than 0.5 million due to rounding off). |
| Textual Information(23) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(24) | Including Post employment benefits provisions . |
| Textual Information(25) | Including Post employment benefits provisions . |
| Textual Information(26) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required |
| Textual Information(27) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required |
| Textual Information(28) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required |
| Textual Information(29) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(30) | 1.In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required 2. Closing values are based on exchange rate as on 31 March, 2026 |
| Textual Information(31) | 1.In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required 2. Closing values are based on exchange rate as on 31 March, 2026 |
| Textual Information(32) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(33) | 1.In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required 2. Closing values are based on exchange rate as on 31 March, 2026 |
| Textual Information(34) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required |
| Textual Information(35) | RattanIndia Power Limited become associate of Rattanindia Enterprise ltd. w.e.f 25 March 2026. |
| Textual Information(36) | Corporate Guarantee Commission from Cocoblu Retail Limited & Revolt Intellicorp Private Limited includes Rs.25.74 & Rs.5.22 Million respectively received in advance. |
| Textual Information(37) | 1.In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required 2. Closing values are based on exchange rate as on 31 March, 2026 |
| Textual Information(38) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(39) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |
| Textual Information(40) | In terms of Regulation 23(5)(b) of the SEBI (LODR) Regulations, 2015, approval of the Audit Committee is not required. |