| Scrip code | 543663 |
|---|---|
| NSE Symbol | FIVESTAR |
| MSEI Symbol | NA |
| ISIN | INE128S01021 |
| Name of company | FIVE-STAR BUSINESS FINANCE LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Financial Services |
| Start date and time of board meeting | 26-10-2026 14:00:00 |
| End date and time of board meeting | 26-10-2026 16:20:00 |
| 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 | Not applicable |
| 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 | 28-04-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://fivestargroup.in/wp-content/uploads/2026/05/Related-Party-Transactions-Policy-April-28-2026.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 are no defaults on loans and debt securities, hence not Applicable | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 83,344.27 | 1,64,104.85 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 1,841.36 | 3,200.50 |
| (v) | Net gain on fair value changes | 662.79 | 1,441.16 |
| (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 | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 85,848.42 | 1,68,746.51 | |
| Other income | 1,654.83 | 2,630.86 | |
| Total income | 87,503.25 | 1,71,377.37 | |
| 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 | 20,407.81 | 39,295.31 | |
| Finance costs | 16,769.10 | 33,919.60 | |
| Depreciation, depletion and amortisation expense | 978.27 | 1,898.87 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 6,433.41 | 12,615.07 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 5,438.48 | 9,977.23 |
| Total other expenses | 5,438.48 | 9,977.23 | |
| Total expenses | 50,027.07 | 97,706.08 | |
| 3 | Total profit before exceptional items and tax | 37,476.18 | 73,671.29 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 37,476.18 | 73,671.29 |
| 7 | Tax expense | ||
| 8 | Current tax | 9,053.93 | 18,636.99 |
| 9 | Deferred tax | (1,509.50) | (2,038.31) |
| 10 | Total tax expenses | 7,544.43 | 16,598.68 |
| 11 | Net Profit Loss for the period from continuing operations | 29,931.75 | 57,072.61 |
| 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 | 29,931.75 | 57,072.61 |
| 16 | Other comprehensive income net of taxes | 696.10 | 609.93 |
| 17 | Total Comprehensive Income for the period | 30,627.85 | 57,682.54 |
| 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 | 2,951.96 | 2,951.96 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 10.14 | 19.33 | |
| Diluted earnings per share from continuing operations | 10.13 | 19.31 | |
| 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 | 10.14 | 19.33 | |
| Diluted earnings per share | 10.13 | 19.31 | |
| 23 | Debt equity ratio | 101.00 | 101.00 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | The Company is a Non-Banking Financial Company Registered with Reserve Bank of India. The debt equity ratio is 1.01 times which translates to 101% |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | 1 Five-Star Business Finance Limited (the ''Company'') is a Systemically Important Non-Deposit taking Non-Banking Finance Company (NBFC-ND-SI) registered with the Reserve Bank of India (the ''RBI''). These financial results have been prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 and 52 of the Securities Exchange Board of India (''SEBI'') (Listing Obligations and Disclosure Requirements) Regulations 2015 (as amended). Any application guidance / clarification / directions issued by the Reserve Bank of India are implemented as and when they are issued / become applicable. This statement of financial results for the quarter and six months ended September 30, 2026 (''Financial Results'') has been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on October 26, 2026. The financial results were subjected to limited review by the statutory auditors of the Company, who have issued an unmodified review report thereon. 2 During the six months ended September 30, 2026, under the Five-Star Associate Stock Option Schemes, 20,380 options (41,720 for the six months ended September 30, 2025) were exercised by the employees and allotted and 2,920 options were exercised by the employees and pending allotment as of September 30, 2026. The total outstanding employee stock options as of September 30, 2026 is 18,98,840 at a face value of INR 1 (19,24,050 as at March 31, 2026). 3 All debentures are secured by an exclusive first charge on book debts with security cover ranging from 1.00 to 1.25 times of outstanding amount at any point in time. The security cover over listed non-convertible debentures as of September 30, 2026 is 1.19 times. 4 Disclosures in compliance with Regulation 52(4) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for the six months ended September 30, 2026 is attached as Annexure-I. 5 The Company is primarily in the business of financing and accordingly there are no separate reportable segments in accordance with Ind AS 108 on Operating Segments in respect of the Company. The Company operates in a single geographical segment i.e. India. 6 Disclosures pursuant to RBI Notification – RBUDORI2025-261352 DOR STR REC 271/21.04.048/2025-26 dated November 28, 2025 (as amended from time to time): a. The Company has not transferred or acquired any loan not in default during the period ended September 30, 2026 b. The Company has not transferred or acquired any stressed loan during the period ended September 30, 2026 7 Disclosure as per format described under notification RBI/2020-21/16 DOR No BP BC/3/21.04 048/2020-21 dated August 06, 2020 and RBI/2021-22/31/DOR STR.REC 11/21.04.048/2021-22 dated May 5, 2021 for the half year ended September 30,2026 (borrowers who has been provided restructuring under RBI Resolution framework – 2.0): Type Of Borrower** Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of the previous half year (A) Of (A), aggregate debt that slipped into NPA during the half – year Of (A), amount written off during the half – year Of (A), amount paid by the borrowers during the half – year Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of this half -year Personal Loans Corporate Persons* Of which MSMEs Others 602.18 - - 986.00 48.78 - - 106.48 - - - - 97.06 - - 156.28 456.34 - - 723.24 Total 1,588.18 155.26 - 253.24 1,179.58 * As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 ** Classification of borrowers is based on the data available with the Company. Above loans are secured wholly by mortgage of property. 8 Current tax includes reversal of excess provision for tax amounting to INR 1,875.30 lakhs in respect of earlier years. 9 The financial results are also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on the Company's website https://fivestargroup.in/. 10 The Company does not have any subsidiary, associate or joint venture as on September 30, 2026. 11 The previous year's / period's figures have been regrouped/ reclassified wherever necessary, to correspond with the current period classification or disclosure. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 73,671.29 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 33,919.60 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| 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 | 413.64 | |
| Adjustments for other financial assets, non-current | (1,53,805.66) | |
| Adjustments for other financial assets, current | 110.16 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 932.92 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 5,995.44 | |
| Adjustments for increase (decrease) in other non-current liabilities | (345.08) | |
| Adjustments for depreciation and amortisation expense | 1,898.87 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 12,615.07 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 594.55 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 1,64,104.85 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (1,441.16) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 537.13 | |
| Other adjustments for non-cash items | (14.01) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (2,62,693.38) | |
| Net cash flows from (used in) operations | (1,89,022.09) | |
| Dividends received | 0.00 | |
| Interest paid | 31,665.79 | |
| Interest received | 1,60,309.85 | |
| Income taxes paid (refund) | 16,690.58 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (77,068.61) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| 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 | 6.46 | |
| Purchase of property, plant and equipment | 978.17 | |
| 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 | 1,441.15 | |
| 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 | 4,176.02 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 43,041.76 | |
| Net cash flows from (used in) investing activities | 47,687.22 | |
| 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 | 0.21 | |
| Proceeds from issuing other equity instruments | 12.49 | |
| 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 | 1,27,500.00 | |
| Repayments of borrowings | 1,49,726.10 | |
| Payments of lease liabilities | 1,056.99 | |
| Dividends paid | 5,903.76 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (29,174.15) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (58,555.54) | |
| 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 | (58,555.54) | |
| Cash and cash equivalents cash flow statement at beginning of period | 1,61,789.52 | |
| Cash and cash equivalents cash flow statement at end of period | 1,03,233.98 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 1,03,233.97 | ||
| Bank Balance other than (a) above | 9,538.42 | ||
| Derivative financial instruments | 3,875.82 | ||
| Receivables | |||
| (I) Trade Receivables | |||
| (II) Other Receivables | |||
| Loans | 14,39,012.35 | ||
| Investments | 23,513.83 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 7,804.07 | |
| Total of Other Financial assets | 7,804.07 | ||
| Total Financial Assets | 15,86,978.46 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 1,981.08 | ||
| Deferred tax Assets (Net) | 10,390.40 | ||
| Investment Property | 3.56 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 2,647.64 | ||
| Capital work-in-progress | 7,208.34 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 1,069.67 | ||
| Other non-financial assets | |||
| 1 | Right of use asset | 5,172.36 | |
| 2 | Other non-financial assets | 2,371.74 | |
| Total of Other non-financial assets | 7,544.10 | ||
| Total Non Financial Assets | 30,844.79 | ||
| Total assets | 16,17,823.25 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,951.96 | ||
| Other equity | 7,87,392.01 | ||
| Total equity attributable to owners of parent | 7,90,343.97 | ||
| Non controlling interest | |||
| Total equity | 7,90,343.97 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 266.24 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 3.71 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 4,110.09 | ||
| 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 | 56,688.46 | |
| (d) | Borrowings (Other than Debt Securities) | 7,40,105.75 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 16,186.55 | |
| Total of Other financial liabilities | 16,186.55 | ||
| Total Financial Liabilities | 8,17,360.80 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 4,271.43 | |
| (b) | Provisions | 4,233.16 | |
| (C ) | Deferred tax liabilities (Net) | ||
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 1,613.89 | |
| Total of Other non-financial liabilities | 1,613.89 | ||
| Total Non Financial Liabilities | 10,118.48 | ||
| Total liabilities | 8,27,479.28 | ||
| Total equity and liabilites | 16,17,823.25 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Remeasurements of the defined benefit plans (net) | 12399000 | 9492000 |
| Total Amount of items that will not be reclassified to profit and loss | 12399000 | 9492000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 31.21 | 23.89 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | The effective portion of gain and loss on hedging instruments in a cash flow hedge | 80622000 | 72014000 |
| Total Amount of items that will be reclassified to profit and loss | 80622000 | 72014000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 202.90 | 181.24 |
| 5 | Total Other comprehensive income | 696.10 | 609.93 |
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 | Five-Star Business Finance Limited | Lakshmipathy Deenadayalan | Chairman and Managing Director | Remuneration | Prior Approval obtained from Audit Committee | 620.45 | 27-04-2026 | 620.45 | 413.28 | 340.09 | Textual Information(1) | ||||||||||||||
| Total value of transaction during the reporting period | 620.45 | ||||||||||||||||||||||||
| Textual Information(1) | Disclosed in accordance with Regulation 23 of SEBI LODR |