INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol GURUNANAK
MSEI Symbol NOTLISTED
ISIN INE1CCX01012
Name of Company GURUNANAK AGRICULTURE INDIA LIMITED
Type of company SME
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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing of Agricultural machinery, including Threshers, Harvesters, Reapers, Rotavators, Cultivators, and more
Start date and time of board meeting 30-05-2026   17:00:00
End date and time of board meeting 30-05-2026   18:10:00
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 27-12-2024
Indicate Company website link for updated RPT policy of the Company www.gnagro.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 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 Revenue From Operations
Revenue from operations 2,598.45 4,208.23
Other income 17.50 27.45
Total Income 2,615.95 4,235.68
2 Expenses
(a) Cost of materials consumed 1,403.43 2,388.64
(b) Purchases of stock-in-trade 338.92 338.92
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (111.25) (105.46)
(d) Employee benefit expense 247.26 426.07
(e) Finance costs 24.22 51.26
(f) Depreciation and amortisation expense 42.92 79.12
(g) Other Expenses
1 Other Expenses 100.76 207.68
Total other expenses 100.76 207.68
Total expenses 2,046.26 3,386.23
3 Profit before exceptional and extraordinary items and tax 569.69 849.45
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 569.69 849.45
6 Extraordinary items 0.00 0.00
7 Profit before tax 569.69 849.45
8 Tax Expense
Current tax 149.71 218.94
Deferred tax 20.28 22.13
Total tax expenses 169.99 241.07
9 Net Profit Loss for the period from continuing operations 399.70 608.38
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 399.70 608.38
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 399.70 608.38
17 Details of equity share capital
Paid-up equity share capital 1,200.00 1,200.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 3,515.86
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.33 6.03
Diluted earnings (loss) per share from continuing and discontinued operations 3.33 6.03
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes: 1. The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on May 30, 2026. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have conducted an audit of the financial results of the Company for the half year and financial year ended March 31, 2026. 2. The Company is listed on the SME Platform and is therefore exempt from mandatory adoption of Indian Accounting Standards (Ind AS) as per MCA Notification dated February 16, 2015. Accordingly, these financial results have been prepared in accordance with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (IGAAP). 3. The Company is engaged in the manufacturing of agricultural machinery, including threshers, harvesters, reapers, rotavators, cultivators, and more. Accordingly, segment reporting under Accounting Standard 17 (Segment Reporting) is not applicable. 4. The figures for the half year ended March 31, 2026, are the balancing figures between the audited results for the full financial year ended March 31, 2026, and the unaudited half-yearly results for the six months ended September 30, 2025. 5. The figures of the previous periods have been regrouped/reclassified, wherever necessary, to conform to the current period's classification/presentation. 6. Earnings Per Share (EPS): EPS for the financial year 2025-26 has been calculated in accordance with the applicable accounting standard (AS-20) based on the weighted average number of equity shares outstanding during the year. The EPS for the half year is not annualised. 7. The equity shares of the Company have been listed on the EMERGE SME platform of National Stock Exchange (“NSE”) on 29.09.2025 by completing Initial Public Offer (“the IPO”) of 38,40,000 equity shares of face value of Rs. 10/- each at an issue price of Rs. 75/- per equity share (including share premium of Rs. 65/- per equity share) consisting of a fresh issue of 38,40,000 equity shares. 8. The Company has incurred Rs. 1.10 Crores as IPO related expenses which is shown under other current assets and will be expensed out in the statement of Profit & Loss once the entire IPO proceeds are utlised and expansion is completed. 9. The Company has an amount of Rs. 2,880.00 Lakh from proceeds out of fresh issue of equity shares. The utilization of the net IPO proceeds is summarized below: Objects of the issue as per prospectus Amount proposed in offer document Actual Net Proceeds Re-allocation as per Board Resolution dated 02.02.2026(*See Note) Amount after Re-allocation Amount Utilized Amount unutilized as on March 31, 2026 Funding Capital Expenditure towards setting up Harvester Manufacturing Unit 1,706.71 1,706.71 -137.92 1,568.79 139.53 1,429.26 Working Capital Requirements 676.89 676.89 323.95 1,000.84 950.10 50.74 Issue Related Expenses 296.40 296.40 -186.03 110.37 110.37 - General Corporate Expenses 200.00 200.00 - 200.00 200.00 - Total 2,880.00 2,880.00 - 2,880.00 1,400.00 1,480.00 *Note (1) Subsequent to the IPO: - a) the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and b) the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements. (2) As disclosed in the Prospectus under Section VII – “Particulars of the Issue – Objects of the Issue”, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (3) Pursuant to the aforesaid authorization,, the Board of Directors of the Company, vide resolution passed at its meeting held on February 02, 2026, approved the re-allocation/interchange of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital requirements of the Company. (4) The aforesaid utilization: - a) remains within the disclosed Objects of the Issue; b) does not amount to a variation in the fundamental objects of the Issue; and c) is in the ordinary course of business


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 849.45
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 79.12
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
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 to profit (loss) 79.12
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (365.94)
Adjustments for decrease (increase) in trade receivables (165.37)
Adjustments for decrease (increase) in other current assets (167.02)
Adjustments for increase (decrease) in trade payables (49.22)
Adjustments for increase (decrease) in other current liabilities (3.79)
Adjustments for provisions 10.85
Total adjustments for working capital (740.49)
Total adjustments for reconcile profit (loss) (661.37)
Net cash flows from (used in) operations 188.08
Dividends received 0.00
Interest paid (51.26)
Interest received (10.68)
Income taxes paid (refund) 239.88
Other inflows (outflows) of cash (717.80)
Net cash flows from (used in) operating activities before extraordinary items (729.02)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (729.02)
4 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 0.00
Purchase of property plant and equipment 486.61
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 10.68
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (475.93)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (475.93)
Cash flows from used in financing activities
Proceeds from issuing shares 2,880.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 258.84
Dividends paid 0.00
Interest paid 51.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 2,569.90
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,569.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,364.95
6 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 1,364.95
Cash and cash equivalents cash flow statement at beginning of period 203.80
Cash and cash equivalents cash flow statement at end of period 1,568.75


Statement of Asset and Liabilities

Amount in (Lakhs)

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
Equity and liabilities
1 Shareholders' funds
Share capital 1,200.00
Reserves and surplus 3,515.86
Money received against share warrants
Total shareholders' funds 4,715.86
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 129.29
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 10.96
Total non-current liabilities 140.25
6 Current liabilities
Short-term borrowings 77.92
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 14.05
Total Trade payable 14.05
Other current liabilities
1 Other current liabilities 79.40
Total of Other long-term liabilities 79.40
Short-term provisions 169.03
Total current liabilities 340.40
Total equity and liabilities 5,196.51
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 840.52
Producing properties
Intangible assets 0.02
Preproducing properties
Property, Plant and Equipment capital work-in-progress 17.51
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 858.05
ii Non-current investments 0.00
v Deferred tax assets (net) 17.87
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 73.79
Other non-current assets
1 Other non-current assets 13.17
Total of Other non-current assets 13.17
Total non-current assets 962.88
Current assets
Current investments 0.00
Inventories 900.71
Trade receivables 804.22
Cash and cash equivalents 1,568.76
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 741.92
Other current assets
1 Other current assets 218.02
Total of Other current assets 218.02
Total current assets 4,233.63
Total assets 5,196.51
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) Note A – Modification in original allocation – (1) As disclosed in the Prospectus under Section VII – “Particulars of the Issue – Objects of the Issue”, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
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




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Rajendra Prasad Yes 31-05-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-09-2025
Amount Raised 2,880.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding Capital Expenditure towards setting up Harvester Manufacturing Unit NA 1,706.71 1,568.79 139.53 0.00 Note A Modification in original allocation (1) As disclosed in the Prospectus under Section VII Particulars of the Issue Objects of the Issue, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and
2 Working Capital Requirements NA 676.89 1,000.84 950.10 0.00 Note A Modification in original allocation (1) As disclosed in the Prospectus under Section VII Particulars of the Issue Objects of the Issue, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and
3 Issue Related Expenses NA 296.40 100.37 100.37 0.00 Note A Modification in original allocation (1) As disclosed in the Prospectus under Section VII Particulars of the Issue Objects of the Issue, in case of variations in the actual utilization of funds allocated for the purposes set forth in the Prospectus, increased fund requirements for a particular purpose may be financed through surplus funds, if any, available under other objects for which funds were raised through the Issue. (2) Pursuant to the aforementioned authorization, the Board of Directors of the Company, vide resolution passed at its meeting held on 02-02-2026, approved the re-allocation/inter-changeability of certain unutilized Issue proceeds originally allocated towards Capital Expenditure for setting up Harvesting Manufacturing Unit and Issue Related Expenses, towards meeting the Working Capital Requirements of the Company to the extent of Rs. 323.95 lakh, of which details are as under- a. the Capital Expenditure requirement for TruLaser 1030 Basic Edition (L99) machine reduced from Rs. 339.88 Lakhs to Rs. 201.96 Lakhs, resulting in a reduction of Rs. 137.92 Lakhs pursuant to commercial negotiations and finalization of procurement arrangements; and b. the actual Issue Related Expenses incurred by the Company were lower than the estimated amount disclosed in the Prospectus, resulting in surplus funds of Rs. 186.03 Lakhs; and
4 General Corporate Expenses NA 200.00 200.00 200.00 0.00


Signatory Details

Name of signatory HARJEET SINGH
Designation of person Managing Director
Place Durg (C.G.)
Date 30-05-2026


Amount in (Lakhs)

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 GURUNANAK AGRICULTURE INDIA LIMITED Jaspreet Kaur Promoter & Wholetime Director Remuneration OMNIBUS APPROVAL GRANTED 15.00 0.00 15.00
2 GURUNANAK AGRICULTURE INDIA LIMITED Harjeet Singh Promoter & Managing Director Interest paid OMNIBUS APPROVAL GRANTED 0.40 15.21 12.92
3 GURUNANAK AGRICULTURE INDIA LIMITED Harjeet Singh Promoter & Managing Director Any other transaction Liability for expenses OMNIBUS APPROVAL GRANTED 2.29 0.00 2.29
4 GURUNANAK AGRICULTURE INDIA LIMITED Kamaljeet Singh Kalsi Promoter & Director Interest paid OMNIBUS APPROVAL GRANTED 0.34 12.62 12.96
5 GURUNANAK AGRICULTURE INDIA LIMITED Kamaljeet Singh Kalsi Promoter & Director Any other transaction Sitting fees OMNIBUS APPROVAL GRANTED 0.28 0.00 0.28
6 GURUNANAK AGRICULTURE INDIA LIMITED Gurunanak Ventures Private Limited Enterprise over which Director is able to exercise significant influence Purchase of goods or services OMNIBUS APPROVAL GRANTED 132.30 0.00 440.65
Total value of transaction during the reporting period 150.61