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VENTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-14INRLakhsQuarterlyFourth quarterSingle segmentTRADING AND TREASURY OPERATIONS2026-05-2613:30:002026-05-2614:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-11https://aspetindia.com/public/uploads/policies/pdf/Related-Party-Transaction-Policy%20110226.pdffalsefalseNo Default2026-01-012026-03-31AuditedStandalone4846870001631590006478460000773060000957600059862000707000041550004217170001275440000-6275940000-6275940005128000-205009000-1998810000-4277130000000-427713000-55063000-48277600035032900010-12.21-12.2100-12.21-12.211.These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26 May 2026. The Statutory auditors of the Company have also carried out limited review of these results. <BR> 2. The figures for the quarter ended 31st March 2026 and corresponding quarter ended 31st March 2025 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years. The published year to date figures upto the nine months of the relevant financial year were subject to Limited Review. <BR> 3. During the quarter ended 30th September 2026, Company has recognised impairment loss pertaining to investments held in Twelve Cupcakes Pte Limited (subsidiary of the Company) post filing of Creditors' Voluntary Winding-up proceedings on 29 October 2025 under the applicable laws and regulation of Singapore. <BR> 4.On 21 November 2025, the Government of India notified four new Labour Codes ("Labour Codes") consolidating twenty-nine hitherto existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to these Labour Codes. The Company. <BR> 5. Disclosure on operating segment have been provided in the consolidated financial results. Accordingly, separate disclosures in the standalone financial results have not been provided. <BR> 4. 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Ltd.******Wholly Owned SubsidiaryInvestment11-11-2020 - Upto Rs.160 Crs., 10-11-2021 - Further investment of Rs. 60 crs., Further investment upto Rs 300 crs. as approved in AC & BM dated 08-08-2022, Further Investment of Rs. 75 crs. as approved in AC & BM dated 11-09-2023 Further Investment of Rs. 30 crs. as approved in AC & BM dated 09-11-2024 Further Investment of Rs. 40 crs. as approved in AC & BM dated 11-11-2025 Further Investment of Rs. 70 crs. as approved in AC & BM dated 11-02-2026110000000062300000007330000000Investment0NAUnsecuredFor its project cost.Dhunseri Ventures Limited******Dhunseri Poly Films Pvt. Ltd.******Wholly Owned SubsidiaryAny other transactionCorporate Guarantee FeesNA19800001786900020166000Dhunseri Ventures Limited******Dhunseri Poly Films Pvt. 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Ltd.******Wholly Owned SubsidiaryAny other transactionAccrued InterestInterest on Loan.102830009530005081000Loan0.0929.20% interest rate to be paid quarterly within 30 days from the end of the quarterUnsecuredFor principal business activities.Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyInvestmentInvestment in 2,12,50,000 equity share pursuant to agreement dated 29th Feb 20160431200000431200000Investment0NAUnsecuredFor JV purposeDhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyInvestment9,75,000 compulsorily convertible debentures012948000001291875000Investment0NAUnsecuredFor JV purpose.Debentures revalued as on 31.03.2026.Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyAny other transactionInterest on Compulsory Convertible DebenturesNA414380003729300074588000Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyAny other transactionRentNA48720000956000Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyAny other transactionReimbursement of ExpenseNA6960000119000Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyPurchase of goods or servicesUpto an amount of Rs 150 Crores, approved in BM & AC -10-02-2022 Further extended to Rs 350 Crores, approved in BM & AC dated 07-11-20231282803000262538000426072000Dhunseri Ventures Limited******IVL Dhunseri Petrochem Industries Private Limited******Joint Venture CompanyAny other transactionRoyaltyRoyalty129135000120617000259460000Dhunseri Ventures Limited******IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.)******Joint Venture CompanyInvestment4,49,500 equity shares at cost018357480001835748000Investment0NAUnsecuredBusiness PurposeDhunseri Ventures Limited******IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.)******Joint Venture CompanyDividend receivedDividend18223100000Dhunseri Ventures Limited******IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.)******Joint Venture CompanyAny other transactionRoyaltyRoyalty118577000000.50% of total sales value towards licensing of name “Dhunseri” and brand “ASPET” which is effective from 1st April, 2018. The royalty income is as per the royalty agreement as approved by the Audit Committee and Board on 21-05-2018.Dhunseri Ventures Limited******Trimplex Investments Ltd.******Promoter Group CompanyAny other transactionReimbursement of ExpensesNA412300000Agreement approved in AC & BM dated 02-09-2020 Further Renewed on BM and AC dated 24-05-2023 rent and service charge paid & reimbursement of maintenance electric charges and internet chargesDhunseri Ventures Limited******Naga Dhunseri Group Ltd.******Promoter Group CompanyAny other transactionReimbursement of Employess CostNA7220000353000Dhunseri Ventures Limited******DVL USA Inc.******Promoter Group CompanyInvestment1,10,500 shares0367000366000Investment0NAUnsecuredFor expansion and exploration of the Cupcake business in the U.S marketThe company has recognise loss pertaining to investments held in DVL USA as it ceased to operate as going concernDhunseri Ventures Limited******Mr. Mrigank Dhanuka******Advisor to the BoardAny other transactionAdvisory FeesNA150000000Dhunseri Ventures Limited******Mayank Beriwala HUF******Other Related PartyAny other transactionConsultancy ChargesNA30000000Dhunseri Ventures Limited******Khaitan & Co. LLP******Other Related PartyAny other transactionProfessional Fees for Legal servicesNA32500000Dhunseri Ventures Limited******Khaitan and Co-Mumbai******Other Related PartyAny other transactionLegal & Professional Fees PaidNA80000000Dhunseri Ventures Limited******Pixel Art Studio******Other Related PartyAny other transactionAnnual Report DesigningNA45000000Dhunseri Ventures Limited******Greenways Travels Private Limited******Other Related PartyAny other transactionTravelling ExpensesNA3408000459000-1040000Dhunseri Ventures Limited******Mr. Chandra Kumar Dhanuka******Executive ChairmanAny other transactionRemuneration & other employee benefits for FY 25-26NA28577000024500000Comission component included in the transaction value subject to final confirmation and approvalDhunseri Ventures Limited******Mrs. A. Dhanuka******Managing DirectorAny other transactionRemuneration & other employee benefits for FY 25-26NA28526000024500000Comission component included in the transaction value subject to final confirmation and approvalDhunseri Ventures Limited******Mr. M. Dhanuka******Whole-Time Director (ceased w.e.f 07.02.2025)Any other transactionRemuneration & other employee benefits for FY 25-26NA01010000010100000Dhunseri Ventures Limited******Mrs. B.Dhanuka******Non- Executive DirectorAny other transactionSitting FeesNA15000000Dhunseri Ventures Limited******Mr. B. Jhaver******Non-Executive and Non- Independent DirectorAny other transactionSitting FeesNA29000000Dhunseri Ventures Limited******Mrs. S. Gulati******Company Secretary & Compliance OfficerAny other transactionAdvance Given to KMPNA0250000Dhunseri Poly Films Private Limited******Trimplex Investments Ltd.******Promoter Group CompanyAny other transactionElectric UpkeepNA23200000Dhunseri Poly Films Private Limited******Mint Investments Ltd.******Promoter Group CompanyAny other transactionRentNA95400000Dhunseri Poly Films Private Limited******Mr. C.K. Dhanuka******ChairmanAny other transactionSitting FeesNA6000000Dhunseri Poly Films Private Limited******Mrs. B Dhanuka******DirectorAny other transactionSitting FeesNA6000000Dhunseri Poly Films Private Limited******Mr. Mrigank Dhanuka******DirectorAny other transactionSitting FeesNA1500000Twelve Cupcakes Pte. Ltd.******Dhunseri Petrochem & Tea Pte. Ltd.******Promoter Group CompanyAny other transactionReimbursement of ExpensesNA09700001.Inclusive of fluctuation in Foreign Exchange Rate 2. The reimbursement of expenses to Dhunseri Petrochem & Tea Pte. Ltd. pertains internet, electricity bill etc.4445700000AuditedtrueBSR & Co. LLPtrue2028-07-31