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ares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312025-11-072025-10-27INRLakhsQuarterlySecond quarterSingle segmentManufaturing2025-11-0716:00:002025-11-0718:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-06https://cms.birlanu.com/public/media/2025/03/13/related-party-transaction-policy.pdffalsefalseNo such incidence.2025-07-012025-09-30UnauditedStandalone4787500000161500000494900000023016000004441000001161000005305000004570000017340000013882000004999600000-506000000-50600000-3200000015200000-168000000-338000000000-338000001200000-326000007570000010-4.48-4.4800-4.48-4.48Notes: <BR> 1.The financial results of BirlaNu Limited formerly HIL Limited, the Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013 the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. <BR> <BR> 2.The above results for the quarter and half year ended 30 September 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 07 November 2025. The statutory auditors have expressed an unmodified review opinion on these results. <BR> <BR> 3.Where financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results. <BR> <BR> 4.Certain assets of the Company classified under Assets held for sale category have been sold during the quarter and half year ended 30 September 2024 and the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs is presented as an exceptional item in the above results. <BR> <BR> 5.During the earlier years, the Company received demands from Goods and Services Tax Department, Government of Tamil Nadu, Chennai amounting to INR 7630 Lakhs for the period 01 July 2017 to 31 March 2023, with regards to HSN Harmonized System Nomenclature Classification code of one of the product sold by the Company. The Company challenged the said Orders by filing Appeals before Deputy Commissioner Appeals, Chennai. Aggrieved by the order of the Appellate Authority confirming the demand, the Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. During the quarter ended 30 September 2025, the Company has received a favourable order from Honourable High Court directing to quash the impugned orders. <BR> <BR> 6.Pursuant to Sections 230 and 233 and all other applicable provisions of the Companies Act, 2013, as per the provisions of the Memorandum of Association and Articles of Association and after obtaining the approvals from the Board of Directors and subject to the requisite approval of the shareholders / creditors of the respective Companies, Crestia Polytech Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited, and Topline Industries Private Limited hereinafter referred to as the Transferor Companies, and BirlaNu Limited formerly known as HIL Limited hereinafter referred to as the Transferee Company have filed the necessary Company Applications seeking approval of the Scheme of Amalgamation of the Transferor Companies with the Transferee Company before the Honourable National Company Law Tribuna,l NCLT, the Kolkata Bench and the Hyderabad Bench. Honourable NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As part of further merger process the Transferor Company had filed Company petition on 12 August 2025 and the same was admitted by the Honourable NCLT, Kolkata Bench. <BR> <BR> Further, to expedite the Merger process, the Transferee Company filed a application to transfer the merger application from Hyderabad bench to Kolkata bench before Honourable NCLT, Principal Bench, New Delhi on 19 August 2025. The same has been approved and now Transferee Company’s application is before Honourable NCLT, Kolkata bench along with Transferor Companies. <BR> <BR> 7.The Company in financial year 1979-80 had invested in Supercor Industries Limited, Nigeria, Supercor. Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under Section 129(3) of the Companies Act, 2013 and the Securities and Exchange Board of India, Listing Obligations and Disclosure Requirements Regulations, 2015. The Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor. <BR> <BR> 8.The financial results of the following subsidiaries and step-down subsidiaries and Joint venture of the Company are included in the consolidated financial results for the quarter and half year ended 30 September 2025: <BR> <BR> S. No. Name of the entity Country Relationship <BR> 1 BirlaNu International GmbH (formerly HIL International Limited) Germany Wholly owned Subsidiary <BR> 2 Parador Holding GmbH Germany Step-down Subsidiary <BR> 3 Parador GmbH Germany Step-down Subsidiary <BR> 4 Parador Parkettwerke GmbH Austria Step-down Subsidiary <BR> 5 Parador UK Limited United Kingdom Step-down Subsidiary <BR> 6 Pardor INC.(Incorporated on 24 January 2025) United States of America Step-down Subsidiary <BR> 7 Parador (Shanghai) Trading Co., Ltd. China Joint Venture <BR> 8 Crestia Polytech Private Limited India Wholly owned Subsidiary <BR> 9 Topline Industries Private Limited India Step-down Subsidiary <BR> 10 Aditya Polytechnic Private Limited India Step-down Subsidiary <BR> 11 Prabhu Sainath Polymers Private Limited India Step-down Subsidiary <BR> 12 Aditya Poly Industries Private Limited India Step-down Subsidiary <BR> <BR> 9. The Board of the Directors of the Company in their meeting held on 07 November 2025 has approved the following: a. Purchase/acquisition of 100% of the issued and paid-up equity share capital of Clean Coats Private Limited, Clean Coats for a total purchase consideration of up to INR12,000 lakhs and at an enterprise value of INR 9,250 lakhs on a cash free and debt free basis to strengthen the Company’s business in the construction chemicals segment, subject to net working capital and other adjustments that may be mutually agreed between the parties and as per the terms of the share purchase agreement to be entered into amongst the Company and shareholders of Clean Coats. b. Sale of 2MW wind power project owned by the Company and located at Jaisalmer, Rajasthan with a net book value of INR 630.80 lakhs, subject to identification of suitable buyers along with negotiation and finalization of the terms and conditions of the sale as may be necessary. <BR> 2025-04-012025-09-30UnauditedStandalone1206390000037510000012439000000575760000097980000073600000010718000001051000003426000003116200000121091000003299000000329900000131300000-4780000083500000024640000000002464000001200000247600000757000001032.6832.680032.6832.68Other Expenses1388200000Other Expenses3116200000673830000098400000186600000747000001840000008800000004343300000230000017206000001413000006207500000014880000013647100000336020000001888800000262000007900000250000000640000002236900000072520000063223000000019969400000757000001261610000012691800000126918000005619000000001928000007547000001664000002369000000011580000002316700000253900000181970000020736000001118100000550840000045450000074600000821000000611960000000727760000019969400000105100000519100000377000000768000000070000000-4732000000-5000000003426000002910000057000000-537000000-20010000010000075100000-56000001180000000-728000000-64000000304100000634000000000653000000568700000000000003620000026050000000000000000208800000025000000000010000076800000045300000-1433000000000000023100000975000002000000022620000050000000-100000000-425600000-2000000-2000002640000026200000Remeasurement of defined benefit assets16000001600000Remeasurement of defined benefit assets1600000160000040000040000012000001200000BirlaNu Limited******GMMCO Limited******Other related partyPurchase of goods or services5000000Not applicable (NA)43700017200030000Purchase of goodsBirlaNu Limited******GMMCO Limited******Other related partyPurchase of goods or services3000000NA33100000Purchase of servicesBirlaNu Limited******National Engineering Industries Limited******Other related partyAny other transactionPayment of rent and office maintenance charges50000000NA22532000617000631000BirlaNu Limited******Birla Buildings Limited******Other related partyAny other transactionPayment of rent and reimbursement of taxes, office maintenance and other service charges7000000NA243900013300094000BirlaNu Limited******CK Birla Corporate Services Limited******Other related partyAny other transactionProfessional services availed100000000NA3591900042870005533000BirlaNu Limited******CK Birla Corporate Services Limited******Other related partyAny other transactionPayment of Brand royalty15000000NA541300000BirlaNu Limited******Orient Paper and Industries Limited******Other related partyAny other transactionRent received10000000NA27330000397000BirlaNu Limited******Orient Paper and Industries Limited******Other related partySale of goods or services2500000NA33700000Sale of finished goodsBirlaNu Limited******Orient Cement Limited******Other related partyAny other transactionRent received10000000NA57900000Ceased to be a related party w.e.f. 23.04.2025 due to change in managementBirlaNu Limited******CK Birla Healthcare Pvt. Ltd.******Other related partyPurchase of goods or services10000000NA650000161900029000Purchase of ServicesBirlaNu Limited******Khaitan & Co.******Other related partyPurchase of goods or services20000000NA445000570000Purchase of ServicesBirlaNu Limited******Khaitan & Co. LLP******Other related partyPurchase of goods or services10000000NA46960007230001427000Purchase of ServicesBirlaNu Limited******Khaitan & Co. AOR******Other related partyPurchase of goods or services2500000NA101100000Purchase of ServicesBirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryInterest received0NA662560004629600048775000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee given0NA148439200031034500004587842000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryAny other transactionCommission on Corporate Guarantee0NA8344000111590004596000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryLoan0NA20136900015192680001720636000Loan0.08Long-termUnsecuredGeneral business purpose(No fresh loan given, amount represents exchange rate difference); Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******Parador GmbH******Wholly-owned step-down SubsidiaryPurchase of goods or services0NA20172000833500019416000Purchase of Goods; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionSale of raw material0NA8272000614960009758000BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionRent paid0NA180000035000BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned step-down SubsidiaryPurchase of goods or services0NA5739000941000324000Purchase of goodsBirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionCorporate Guarantee given0NA1000000000100000000BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionCorporate Guarantee Fee received0NA8600000BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionSale of raw material0NA225490003033600026590000BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned step-down SubsidiaryPurchase of goods or services0NA61480005240001062000Purchase of GoodsBirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionCorporate Guarantee Fee received0NA94400000BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA147598000185416000185247000BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiarySale of fixed assets0NA73500000Sale of assetBirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA2084000058260001009000Purchase of GoodsBirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee Fee received0NA226800000BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryLoan0NA2500000000250000000Loan0.085Short termUnsecuredGeneral business purposeLoan givenBirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryInterest received0NA570500000Interest received on loan givenBirlaNu Limited******Aditya Poly Industries Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionSale of raw material0NA261690003488500030858000BirlaNu Limited******Ms. Avanti Birla******Relative of Director and PromoterRemuneration22367000NA869300041040000BirlaNu Limited******Mr. Akshat Seth******Managing Director & CEORemuneration0NA31321000251130000BirlaNu Limited******Mr. Ajay Kapadia******Chief Financial OfficerRemuneration0NA710300031630000BirlaNu Limited******Ms. Nidhi Bisaria******Company SecretaryRemuneration0NA28960006020000BirlaNu Limited******Mr. CK Birla******Promoter DirectorAny other transactionSitting fee1000000NA25000000BirlaNu Limited******Ms. Amita Birla******Promoter DirectorAny other transactionSitting fee1000000NA20000000Crestia Polytech Pvt. 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Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA2560000000Purchase of goodsCrestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA63700000Purchase of servicesCrestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryInterest received0NA403800000Interest received on loan givenCrestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryAny other transactionRent and maintenance received0NA31200000Crestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt. Ltd.******Wholly-owned SubsidiarySale of goods or services0NA2479700000Sale of goodsCrestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt. Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA1533500016500004191000Purchase of goodsCrestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt. 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Ltd.******Fellow SubsidiarySale of goods or services0NA325500075000003999000Sale of goodsTopline Industries Pvt. Ltd.******Aditya Poly Industries Pvt. Ltd.******Fellow SubsidiaryPurchase of goods or services0NA4159200000Purchase of goodsTopline Industries Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Fellow SubsidiaryPurchase of goods or services0NA7712800055150003198000Purchase of goodsTopline Industries Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Fellow SubsidiaryPurchase of goods or services0NA157400000Purchase of servicesAditya Polytechnic Pvt. Ltd.******Prabhu Sainath Polymers Pvt. Ltd.******Fellow SubsidiarySale of goods or services0NA5000000Sale of goodsAditya Polytechnic Pvt. Ltd.******Aditya Poly Industries Pvt. Ltd.******Fellow SubsidiarySale of goods or services0NA103200010980000Sale of goodsAditya Polytechnic Pvt. Ltd.******Aditya Poly Industries Pvt. Ltd.******Fellow SubsidiaryPurchase of goods or services0NA360500001666000Purchase of goodsBirlaNu International GmbH******Parador GmbH******Wholly-owned step-down SubsidiaryLoan0NA62296200020118340002634796000Loan0.0383Long-TermLoan0.0383long termUnsecuredGeneral business purposeFigures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador GmbH******Wholly-owned step-down SubsidiaryInterest received0NA46814000152957000569015000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador GmbH******Wholly-owned step-down SubsidiaryAny other transactionOther payables0NA170917000209135000380052000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Parkettwerke GmbH******Wholly-owned step-down SubsidiaryInterest received0NA142490004008500060960000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiarySale of goods or services0NA897270002130660000Sale of services; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryInterest received0NA19480000541570000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryAny other transactionOther receivables0NA-55105000176770000121665000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryAny other transactionOther payables0NA9340000934000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryLoan0NA-627102000886751000259649000Loan0.0383long termLoan0.0383long termUnsecuredGeneral business purposeFigures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador Parkettwerke GmbH******Wholly-owned step-down SubsidiarySale of goods or services0NA2393000363000834000Sale of services;Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador UK Limited******Fellow SubsidiaryPurchase of goods or services0NA427200003365000Purchase of services; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador Parkettwerke GmbH******Wholly-owned SubsidiaryPurchase of goods or services0NA1300862000526748000695248000Purchase of goods; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador Parkettwerke GmbH******Wholly-owned SubsidiarySale of goods or services0NA1084200016220003780000Sale of services; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador (Shanghai) Trading Co., Ltd******Associate CompanySale of goods or services300000000NA28920000121927000140050000Sale of goods;Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador UK Limited******Wholly-owned SubsidiarySale of goods or services0NA74406000173447000184714000Sale of goods; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador UK Limited******Wholly-owned SubsidiarySale of goods or services0NA855400000Sale of services; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador UK Limited******Wholly-owned SubsidiaryAny other transactionOther receivables0NA3560002448000024836000Reimbursement of expenses; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador UK Limited******Wholly-owned SubsidiaryAny other transactionOther payables0NA8179000396100012140000Reimbursement of expenses;Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador US Limited******Wholly-owned SubsidiaryAny other transactionOther receivables0NA24868000024868000Reimbursement of expenses;Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryInterest received0NA40514000171717000239674000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryAny other transactionOther payables0NA20788900024172670002625156000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryAny other transactionOther receivables0NA-276030007985000-19618000Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryPurchase of goods or services0NA179500005485000Purchase of Services;Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******Birla Buildings Limited******Other related partyAny other transactionRent received200000NA0280000BirlaNu Limited******Orient Cement Limited******Other related partySale of goods or services1000000NA0460000Sale of finished goods. Ceased to be a related party w.e.f. 23.04.2025 due to change in managementBirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned step-down SubsidiaryAny other transactionCorporate Guarantee Given0NA0185300000185300000BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee Given0NA0445000000445000000BirlaNu Limited******Mr. CK Birla******Promoter DirectorAny other transactionCommission0NA04600000BirlaNu Limited******Ms. Amita Birla******Promoter DirectorAny other transactionCommission0NA04600000Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryLoan0NA08500000085000000Loan0.095long termUnsecuredgeneral business purposeNo Fresh loan GivenBirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryLoan0NA21916900014712880001690457000Loan0.05long termUnsecuredgeneral business purposeNo fresh Loan Given; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Parkettwerke GmbH******Wholly-owned step-down SubsidiaryLoan0NA94641000635326000729967000Loan0.0383long termLoan0.0383long termUnsecuredgeneral business purposeNo fresh Loan Given; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmbH******Parador (Shanghai) Trading Co., Ltd******Associate CompanyAny other transactionOther payables1000000NA25000169000194000Reimbursement of expenses; Figures mentioned for the transactions that took place during the half year ended September 30, 2025 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.5560418000