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STEEL & POWER LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-27INRLakhsQuarterlyFourth quarterSingle segmentManufacturing2026-05-3015:00:002026-05-3020:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-31www.mspsteel.comtrue1falseNot Applicable since there has been no default on loans and debt during the period2026-01-012026-03-31AuditedStandalone81631850001237200081755570006122643000959600074610000223787000166258000139657000957822000769437300048118400004811840000-371869000-37186900008530530000000853053000141150008671680005667966000101.511.43001.511.432025-04-012026-03-31AuditedStandalone2842964300030712000284603550002228904400045236000-67385000877033000474965000551770000350912200027679785000780570000-1016330000-2357600000-574269000-574269000033850900000003385090001918000035768900056679660001046052170000.60.57000.60.57Other Expenses957822000Other Expenses3509122000780925800018152500000171380003409000004432850000102484000545769000522562000117894000919755500058562900000851005000370330002432380000166400011329400002457000010240750008037875000001723543000056679660004605217000102731830001027318300000001144470001144470000001144470003101502000220469000301832400032387930001956470006535942000309898000196000000684780000000696224700017235430000MSP STEEL & POWER LIMITED <BR> Notes to Statement of audited Standalone Financial Results for the quarter and year ended 31st March,2026 <BR> <BR> 3 The above audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 30, 2026. The Statutory Auditors have audited the above standalone financial results. <BR> 4 The audited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (“the Regulation’) as amended. <BR> 5 As the Company's business activity falls within a single significant primary business segment i.e. "Manufacturing/Trading of Iron & Steel Products", no separate segment information is disclosed. These, in the context of Ind AS 108 on "Operating Segments" are considered to constitute one segment and hence, the Company has not made any additional segment disclosures. <BR> 6 During the financial year 2025-26, the Company has discharged all its obligations under the restructuring arrangement with the consortium of banks including payment of the final Right of Recompense (RoR) amount of Rs. 10,163.30 lakhs. The same has been disclosed under Exceptional Items. <BR> Based on the meeting of the Consortium Member Banks held on 19th February 2026, the consortium unanimously agreed that the Company’s all restructuring conditions stand fulfilled. <BR> 7 On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India and disclosed the incremental impact under Employee Benefits Expense. The impact for the same is immaterial. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effects on the basis of such developments as needed. <BR> 8 During FY 2024-25, the Company had claimed deduction under Section 43B of the Income-tax Act, 1961, in respect of interest liabilities aggregating to Rs. 18,823.26 lakhs, which were suo moto not claimed under Section 43B in earlier years. <BR> The claim has arisen consequent to the conversion of Optionally Convertible Debentures (OCDs) into equity shares during FY 2024-25, pursuant to which the underlying interest liability is considered to have been extinguished. Based on an independent tax opinion obtained from a reputed firm by the management, the Company has concluded that the aforesaid amount represents an unused tax benefit available for set-off against future taxable profits in accordance with the provisions of the Income-tax Act, 1961 and the recognition and measurement principles prescribed under Ind AS 12 – Income Taxes. <BR> Accordingly, the Company has recognized a Deferred Tax Asset of Rs. 4,737.37 lakhs in respect of the aforesaid unused tax benefit, considering that it is probable that sufficient future taxable profits will be available against which such benefit can be utilized. <BR> 9 The Board of Directors, at its meeting held on November 14th, 2025, approved the issuance of up to 2,80,00,000 equity share warrants of face value Rs. 10 each on a preferential basis to promoter company, in accordance with the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (SEBI ICDR Regulations), which was subsequently approved by the shareholders at the extra-ordinary general meeting held on December 12th, 2025. Each warrant is convertible into one fully paid-up equity share at an issue price of Rs. 35 per warrant (including premium of Rs. 25), aggregating to Rs. 9800.00 lakhs, assuming full conversion. <BR> On March 14th, 2026, the Company allotted 2,80,00,000 warrants and received 25% of the issue price (Rs. 2450.00 lakhs) as upfront consideration. The balance 75% is payable upon conversion within 18 months, failing which the warrants shall lapse, and the upfront amount shall be forfeited. The issue and resulting equity shares are subject to applicable provisions of the SEBI ICDR Regulations, the Companies Act, 2013 and other applicable laws. <BR> 10 The figures for the quarter ended March 31, 2026 and the corresponding quarter ended in the previous year as reported in the Statement are the balancing figures between audited figures in respect of the full financial year and the year to date figures upto the end of the third quarter of the current and previous financial year respectively. <BR> 11 Figures for the previous periods have been regrouped and reclassified to conform to the classification of the current period, wherever considered necessary. <BR> Other Financial Assets102484000Right of Use Assets97866000Investment in Subsidiaries & Joint Venture20028000Other Financial Assets1664000Other Current Assets1024075000Lease Liabilities77088000Provisions37359000Lease Liabilities25724000Other Financial Liabilities169923000Other Current Liabilities309898000474965000-1112418000-2255860000000009205370000005517700000389400000016234000027796000000010179860000016195860001383826000000-9590100001479727000000000002800000592981000000000000000000000195320000-9729000-58037800000024500000000006472590001823310002714200005663780000-1016330000-899922000-5730000-5730003760600037033000Items that will not be reclassified to profit or loss1661500016615000Items that will not be reclassified to profit or loss260490002604900025000006869000001411500019180000MSP Steel & Power Limited******Admirable Realtors Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAdvance Received (Opening Balance)NIL090000The values in this line (i.e., Sl. No. 01) contain the opening balance for Admirable Realtors Private Limited as of 01-10-2025MSP Steel & Power Limited******Admirable Realtors Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Receivable (Closing Balance)NIL0084000The transaction values of this line i.e. Sl. No. 02 contains, the Closing of 31-03-2026 of Admirable Realtors Private Limited.MSP Steel & Power Limited******Admirable Realtors Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceSale of goods or servicesNIL9300000The transaction value for this line (Sl. No. 03) represents the sale to Admirable Realtors Private Limited from 01-10-2025 to 31-03-2026. This sale reduces the opening advance received balance (Sl. No. 01) and creates a trade receivable balance (Sl. No. 02).MSP Steel & Power Limited******Anubhav Goenka******Key Management Personnel and their relativesAny other transactionDirectors' Sitting FeesNIL7500000The transaction value for this line (Sl. No. 04) represents the Directors' setting fees paid to Anubhav Goenka from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Bharat Earth Mover******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (Closing Balance)NIL0621000765000The transaction values of this line i.e. Sl. No. 05 contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Bharat Earth Mover.MSP Steel & Power Limited******Bharat Earth Mover******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL18100000The transaction value for this line (Sl. No. 06) represents the Store Chargeable Issue to Bharat Earth Mover from 01-10-2025 to 31-03-2026. This store chargeable Issue value reduces the opening Trade Payable balance (Sl. No. 05) and creates a trade payable balance (Sl. No. 05).MSP Steel & Power Limited******Bharat Earth Mover******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionVehicle Hire ChargesNIL66100000The transaction value for this line (Sl. No. 07) represents the Vehicle Hire Charges to Bharat Earth Mover from 01-10-2025 to 31-03-2026. This Vehicle Hire Charges value increase the opening Trade Payable balance (Sl. No. 05) and creates a trade payable balance (Sl. No. 05).MSP Steel & Power Limited******Bharat Earth Mover******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL426300000The transaction value for this line (Sl. No. 08) represents the Equipment Hire Charges to Bharat Earth Mover from 01-10-2025 to 31-03-2026. This Equipment Hire Charges value increase the opening Trade Payable balance (Sl. No. 05) and creates a trade payable balance (Sl. No. 05).MSP Steel & Power Limited******Bharat Earth Mover******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDS against Vehicle Hire chgs and Equipment Hire chgsNIL459900000The transaction value for this line (Sl. No. 09) represents the Payment including TDS to Bharat Earth Mover from 01-10-2025 to 31-03-2026. This Payment value reduces the opening Trade Payable balance (Sl. No. 05) and creates a trade payable balance (Sl. No. 05).MSP Steel & Power Limited******Ekta Agrawal******Key Management Personnel and their relativesAny other transactionTrade Payable (balance)NIL08600086000The transaction values of this line (Sl. No. 10) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Ekta Agrawal.MSP Steel & Power Limited******Ekta Agrawal******Key Management Personnel and their relativesAny other transactionRent ExpensesNIL57600000The transaction value for this line (Sl. No. 11) represents the rent paid to Ekta Agrawal from 01-10-2025 to 31-03-2026. This rent paid value increase the opening Trade Payable balance (Sl. No. 10) and creates a trade payable balance (Sl. No. 10).MSP Steel & Power Limited******Ekta Agrawal******Key Management Personnel and their relativesAny other transactionAmount transferred including TDSNIL57600000The transaction value for this line (Sl. No. 12) represents the Payment including TDS to Ekta Agrawal from 01-10-2025 to 31-03-2026. This Payment value reduces the opening Trade Payable balance (Sl. No. 10) and creates a trade payable balance (Sl. No. 10).MSP Steel & Power Limited******Gajgamini Vinimay Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionLoan Taken (Balance)NIL083250008000000The transaction values of this line (Sl. No. 13) contains, the Opening Loan Taken of 01-10-2025 and the Closing Loan Taken of 31-03-2026 of Gajgamini Vinimay Private Limited.MSP Steel & Power Limited******Gajgamini Vinimay Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInterest paidNIL39500000The transaction value for this line (Sl. No. 14) represents the Interest paid to Gajgamini Vinimay Private Limited from 01-10-2025 to 31-03-2026. This interest paid value increase the opening Loan taken balance (Sl. No. 13) and creates a Loan taken balance (Sl. No. 13).MSP Steel & Power Limited******Gajgamini Vinimay Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRepayment of Loans & Advances including TDS DeductionNIL72000000The transaction value for this line (Sl. No. 15) represents the payment including TDS to Gajgamini Vinimay Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening Loan taken balance (Sl. No. 13) and creates a Loan taken balance (Sl. No. 13).MSP Steel & Power Limited******Ginny Traders Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0348000348000The transaction values of this line (Sl. No. 16) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Ginny Traders Private Limited.MSP Steel & Power Limited******Ginny Traders Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL247800000The transaction value for this line (Sl. No. 17) represents the Equipment Hire Charges to Ginny Traders Private Limited from 01-10-2025 to 31-03-2026. This Equipment Hire Charges value increase the opening Trade Payable balance (Sl. No. 16) and creates a Trade Payable balance (Sl. No. 16).MSP Steel & Power Limited******Ginny Traders Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL247800000The transaction value for this line (Sl. No. 18) represents the Payment including TDS to Ginny Traders Private Limited from 01-10-2025 to 31-03-2026. This Payment value reduces the opening Trade Payable balance (Sl. No. 16) and creates a trade payable balance (Sl. No. 16).MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInvestmentNIL015910001591000The transaction values of this line (Sl. No. 19) contains, the Opening Investment of 01-10-2025 and the Closing Investment of 31-03-2026 of Howrah Gases Limited.MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Receivable (Balance)NIL01550000390000The transaction values of this line (Sl. No. 20) contains, the Opening Trade Receivable of 01-10-2025 and the Closing Trade Receivable of 31-03-2026 of Howrah Gases Limited.MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL335200000The transaction value for this line (Sl. No. 21) represents the Purchase of Goods or service from Howrah Gases Limited from 01-10-2025 to 31-03-2026. This purchase value reduces the opening Trade receivable balance (Sl. No. 20) and creates a trade receivable balance (Sl. No. 20).MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionVehicle Hire ChargesNIL338700000The transaction value for this line (Sl. No. 22) represents the Vehicle hire charges paid to Howrah Gases Limited from 01-10-2025 to 31-03-2026. This vehicle hire charges value reduces the opening Trade receivable balance (Sl. No. 20) and creates a trade receivable balance (Sl. No. 20).MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL605200000The transaction value for this line (Sl. No. 23) represents the Payment including TDS to Howrah Gases Limited from 01-10-2025 to 31-03-2026. This Payment value increases the opening Trade receivable balance (Sl. No. 20) and creates a trade receivable balance (Sl. No. 20).MSP Steel & Power Limited******Howrah Gases Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount receivedNIL47400000The transaction value for this line (Sl. No. 24) represents the amount receive from Howrah Gases Limited from 01-10-2025 to 31-03-2026. This receiving value reduces the opening Trade receivable balance (Sl. No. 20) and creates a trade receivable balance (Sl. No. 20).MSP Steel & Power Limited******Ilex Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionLoans Taken (Closing Balance)NIL083610008000000The transaction values of this line (Sl. No. 25) contains, the Opening Loan Taken of 01-10-2025 and the Closing Loan Taken of 31-03-2026 of Ilex Private Limited.MSP Steel & Power Limited******Ilex Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInterest paidNIL36100000The transaction value for this line (Sl. No. 26) represents the Interest paid to Ilex Private Limited from 01-10-2025 to 31-03-2026. This interest value increase the opening loan taken balance (Sl. No. 25) and creates a closing loan taken balance (Sl. No. 25).MSP Steel & Power Limited******Ilex Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRepayment of Loans TakenNIL72000000The transaction value for this line (Sl. No. 27) represents the amount paid including TDS deduction to Ilex Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening loan taken balance (Sl. No. 25) and creates a closing loan taken balance (Sl. No. 25).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Receivable (balance)NIL01635610000The transaction values of this line (Sl. No. 28) contains, the Opening Trade Receivable of 01-10-2025 and the Closing Trade Receivable of 31-03-2026 of Indoves Industrial Private Limited.MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceSale of goods or servicesNIL62184900000The transaction value for this line (Sl. No. 29) represents the sales to Indoves Industrial Private Limited from 01-10-2025 to 31-03-2026. This sales value increase the opening trade receivable balance (Sl. No. 28) and creates a closing trade receivable balance (Sl. No. 28).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL6358300000The transaction value for this line (Sl. No. 30) represents the purchase of goods or services from Indoves Industrial Private Limited from 01-10-2025 to 31-03-2026. This purchase value reduces the opening trade receivable balance (Sl. No. 28) and creates a closing trade receivable balance (Sl. No. 28).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionExpenses paid by party on behalf of usNIL112100000The transaction value for this line (Sl. No. 31) represents the expenses paid by Indoves Industrial Private Limited on our behalf from 01-10-2025 to 31-03-2026. This reimbursement value reduces the opening trade receivable balance (Sl. No. 28) and creates a closing trade receivable balance (Sl. No. 28).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount received including TDSNIL70244800000The transaction value for this line (Sl. No. 32) represents the amount receive including TDS Deduction by party from Indoves Industrial Private Limited from 01-10-2025 to 31-03-2026. This receiving value reduces the opening trade receivable balance (Sl. No. 28) and creates a closing trade receivable balance (Sl. No. 28).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL178300000The transaction value for this line (Sl. No. 33) represents the amount paid including TDS Deduction to Indoves Industrial Private Limited from 01-10-2025 to 31-03-2026. This payment value increase the opening trade receivable balance (Sl. No. 28) and creates a closing trade receivable balance (Sl. No. 28).MSP Steel & Power Limited******Inertia Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL090000162000The transaction values of this line (Sl. No. 34) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Inertia Enterprise.MSP Steel & Power Limited******Inertia Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL5200000The transaction value for this line (Sl. No. 35) represents the Store Chargeable Issue to Inertia Enterprise from 01-10-2025 to 31-03-2026. This store chargeable Issue value reduces the opening Trade Payable balance (Sl. No. 34) and creates a trade payable balance (Sl. No. 34).MSP Steel & Power Limited******Inertia Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL115600000The transaction value for this line (Sl. No. 36) represents the Equipment hire charges from Inertia Enterprise from 01-10-2025 to 31-03-2026. This equipment hire charges value increase the opening Trade Payable balance (Sl. No. 34) and creates a trade payable balance (Sl. No. 34).MSP Steel & Power Limited******Inertia Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL103200000The transaction value for this line (Sl. No. 37) represents the amount paid including TDS Deduction to Inertia Enterprise from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 34) and creates a closing trade payable balance (Sl. No. 34).MSP Steel & Power Limited******Jagran Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL00450000The transaction values of this line (Sl. No. 38) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Jagran Vyapaar Private Limited.MSP Steel & Power Limited******Jagran Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL672900000The transaction value for this line (Sl. No. 39) represents the purchase of goods or services from Jagran Vyapaar Private Limited from 01-10-2025 to 31-03-2026. This purchase value increase the opening Trade Payable balance (Sl. No. 38) and creates a trade payable balance (Sl. No. 38).MSP Steel & Power Limited******Jagran Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionMaintenance ServiceNIL1000000The transaction value for this line (Sl. No. 40) represents the maintenance services from Jagran Vyapaar Private Limited from 01-10-2025 to 31-03-2026. This service value increase the opening Trade Payable balance (Sl. No. 38) and creates a trade payable balance (Sl. No. 38).MSP Steel & Power Limited******Jagran Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL628900000The transaction value for this line (Sl. No. 41) represents the amount paid including TDS Deduction to Jagran Vyapaar Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 38) and creates a closing trade payable balance (Sl. No. 38).MSP Steel & Power Limited******Indoves Industrial Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionBalance TransferredNIL2004200000The transaction value for this line (Sl. No. 42) represents the amount receivable balance transferred to MSP Sponge Iron Ltd. on merger of accounts. This transfer value reduces the opening trade payable balance (Sl. No. 28) and creates a closing trade payable balance (Sl. No. 28).MSP Steel & Power Limited******Jaik Leasing And Commercial Investment Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0360000394000The transaction values of this line (Sl. No. 43) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Jaik Leasing And Commercial Investment Limited.MSP Steel & Power Limited******Jaik Leasing And Commercial Investment Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRent ExpensesNIL43500000The transaction value for this line (Sl. No. 44) represents the Rent paid to Jaik Leasing And Commercial Investment Limited from 01-10-2025 to 31-03-2026. This rent paid value increase the opening trade payable balance (Sl. No. 43) and creates a closing trade payable balance (Sl. No. 43).MSP Steel & Power Limited******Jaik Leasing And Commercial Investment Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionVehicle Hire ChargesNIL201100000The transaction value for this line (Sl. No. 45) represents the Vehicle hire charges paid to Jaik Leasing And Commercial Investment Limited from 01-10-2025 to 31-03-2026. This vehicle hire charges paid value increase the opening trade payable balance (Sl. No. 43) and creates a closing trade payable balance (Sl. No. 43).MSP Steel & Power Limited******Jaik Leasing And Commercial Investment Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL241200000The transaction value for this line (Sl. No. 46) represents the amount paid including TDS Deduction to Jaik Leasing And Commercial Investment Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 43) and creates a closing trade payable balance (Sl. No. 43).MSP Steel & Power Limited******Jaik Leasing And Commercial Investment Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInvestmentNIL07500075000The transaction values of this line (Sl. No. 47) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of Jaik Leasing And Commercial Investment Limited.MSP Steel & Power Limited******Kamal Kumar Jain******Key Management Personnel and their relativesRemunerationNIL225000000The transaction value for this line (Sl. No. 48) represents the remuneration paid to Kamal Kumar Jain from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInvestmentNIL0437068000437068000The transaction values of this line (Sl. No. 49) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of M.A. Hire Purchase Private Limited.MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (Balance)NIL0349000298000The transaction values of this line (Sl. No. 50) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of M.A. Hire Purchase Private Limited.MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionExpenses paid by party on behalf of usNIL17200000The transaction value for this line (Sl. No. 51) represents the expenses paid by M.A. Hire Purchase Private Limited on our behalf from 01-10-2025 to 31-03-2026. This reimbursement value Increase the opening trade payable balance (Sl. No. 50) and creates a closing trade payable balance (Sl. No. 50).MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRent ExpensesNIL177000000The transaction value for this line (Sl. No. 52) represents the rent paid to M.A. Hire Purchase Private Limited from 01-10-2025 to 31-03-2026. This rent value Increase the opening trade payable balance (Sl. No. 50) and creates a closing trade payable balance (Sl. No. 50).MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL199400000The transaction value for this line (Sl. No. 53) represents the amount paid including TDS Deduction to M.A. Hire Purchase Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 50) and creates a closing trade payable balance (Sl. No. 50).MSP Steel & Power Limited******M.A. Hire Purchase Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionShare Warrant Money ReceivedNIL24500000000The transaction value for this line (Sl. No. 54) represents the Share warrant money received from M.A. Hire Purchase Private Limited from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Madanpur South Coal Company Limited******Jointly Controlled EntityInvestmentNIL01319600013196000The transaction values of this line (Sl. No. 55) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of Madanpur South Coal Company Limited.MSP Steel & Power Limited******Manish Agrawal******Key Management Personnel and their relativesRemunerationNIL383500000The transaction value for this line (Sl. No. 56) represents the remuneration paid to Manish Agrawal from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Mayur Media Services Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0270000294000The transaction values of this line (Sl. No. 57) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade Payable of 31-03-2026 of Mayur Media Services Private Limited.MSP Steel & Power Limited******Mayur Media Services Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionVehicle Hire ChargesNIL180000000The transaction value for this line (Sl. No. 58) represents the vehicle hire charges paid to Mayur Media Services Private Limited from 01-10-2025 to 31-03-2026. This vehicle hire charges paid value Increase the opening trade payable balance (Sl. No. 57) and creates a closing trade payable balance (Sl. No. 57).MSP Steel & Power Limited******Mayur Media Services Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL177500000The transaction value for this line (Sl. No. 59) represents the amount paid including TDS Deduction to Mayur Media Services Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 57) and creates a closing trade payable balance (Sl. No. 57).MSP Steel & Power Limited******Mecha Cast International******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL00197000The transaction values of this line (Sl. No. 60) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Mecha Cast International.MSP Steel & Power Limited******Mecha Cast International******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL60200000The transaction value for this line (Sl. No. 61) represents the equipment hire charges paid to Mecha Cast International from 01-10-2025 to 31-03-2026. This equipment hire charges paid value Increase the opening trade payable balance (Sl. No. 60) and creates a closing trade payable balance (Sl. No. 60).MSP Steel & Power Limited******Mecha Cast International******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL400000The transaction value for this line (Sl. No. 62) represents the store chargeable issue to Mecha Cast International from 01-10-2025 to 31-03-2026. This store chargeable issue value reduces the opening trade payable balance (Sl. No. 60) and creates a closing trade payable balance (Sl. No. 60).MSP Steel & Power Limited******Mecha Cast International******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL40100000The transaction value for this line (Sl. No. 63) represents the amount paid including TDS Deduction to Mecha Cast International from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 60) and creates a closing trade payable balance (Sl. No. 60).MSP Steel & Power Limited******MSP Cement Limited******Subsidiary CompanyInvestmentNIL058070005807000The transaction values of this line (Sl. No. 64) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of MSP Cement Limited.MSP Steel & Power Limited******MSP Cement Limited******Subsidiary CompanyAny other transactionAdvance Given (Balance)NIL01208100013043000The transaction values of this line (Sl. No. 65) contains, the Opening advance given of 01-10-2025 and the Closing advance given of 31-03-2026 of MSP Cement Limited.MSP Steel & Power Limited******MSP Cement Limited******Subsidiary CompanyInterest receivedNIL108000000The transaction value for this line (Sl. No. 66) represents the Interest paid to MSP Cement Limited from 01-10-2025 to 31-03-2026. This interest value increase the opening advance given balance (Sl. No. 65) and creates a closing advance given balance (Sl. No. 65).MSP Steel & Power Limited******MSP Cement Limited******Subsidiary CompanyAny other transactionExpenses paid by party on behalf of usNIL11700000The transaction value for this line (Sl. No. 67) represents the expenses paid by MSP Cement Limited on behalf of us from 01-10-2025 to 31-03-2026. This reimbursement value reduces the opening advance given balance (Sl. No. 65) and creates a closing advance given balance (Sl. No. 65).MSP Steel & Power Limited******MSP Mines & Minerals Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL014000616000The transaction values of this line (Sl. No. 68) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of MSP Mines & Minerals Limited.MSP Steel & Power Limited******MSP Mines & Minerals Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionLogistics & Handling ChargesNIL247800000The transaction value for this line (Sl. No. 69) represents the logistic & Handling charges paid to MSP Mines & Minerals Limited from 01-10-2025 to 31-03-2026. This charges value increase the opening trade payable balance (Sl. No. 68) and creates a closing advance given balance (Sl. No. 68).MSP Steel & Power Limited******MSP Mines & Minerals Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionExpenses paid by party on behalf of usNIL60200000The transaction value for this line (Sl. No. 70) represents the amount paid by MSP Mines & Minerals Limited on behalf of us from 01-10-2025 to 31-03-2026. This reimbursement value increase the opening trade payable balance (Sl. No. 68) and creates a closing advance given balance (Sl. No. 68).MSP Steel & Power Limited******MSP Mines & Minerals Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL247800000The transaction value for this line (Sl. No. 71) represents the amount paid including TDS Deduction to MSP Mines & Minerals Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 68) and creates a closing trade payable balance (Sl. No. 68).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInvestmentNIL049500004950000The transaction values of this line (Sl. No. 72) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of MSP Sponge Iron Limited.MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0427930000240383000The transaction values of this line (Sl. No. 73) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of MSP Sponge Iron Limited.MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceSale of goods or servicesNIL35929300000The transaction value for this line (Sl. No. 74) represents the sale of goods to MSP Sponge Iron Limited from 01-10-2025 to 31-03-2026. This sales value reduces the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL37215300000The transaction value for this line (Sl. No. 75) represents the purchase of goods from MSP Sponge Iron Limited from 01-10-2025 to 31-03-2026. This purchase value increase the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL79700000The transaction value for this line (Sl. No. 76) represents the purchase of service from MSP Sponge Iron Limited from 01-10-2025 to 31-03-2026. This service value increase the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionExpenses paid by party on behalf of usNIL1700000The transaction value for this line (Sl. No. 77) represents the amount paid by MSP Sponge Iron Limited on behalf of us from 01-10-2025 to 31-03-2026. This reimbursement value increase the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL49170200000The transaction value for this line (Sl. No. 78) represents the amount paid including TDS Deduction to MSP Sponge Iron Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******MSP Sponge Iron Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount Recevied including TDS deducted by partyNIL29048100000The transaction value for this line (Sl. No. 79) represents the amount received including TDS Deduction from MSP Sponge Iron Limited from 01-10-2025 to 31-03-2026. This receiving value increase the opening trade payable balance (Sl. No. 73) and creates a closing trade payable balance (Sl. No. 73).MSP Steel & Power Limited******Orbit Dealcom Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceLoanNIL042010004000000The transaction values of this line (Sl. No. 80) contains, the Opening Loan taken of 01-10-2025 and the Closing loan taken of 31-03-2026 of Orbit Dealcom Private Limited.MSP Steel & Power Limited******Orbit Dealcom Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInterest paidNIL36700000The transaction value for this line (Sl. No. 81) represents the interest paid to Orbit Dealcom Private Limited from 01-10-2025 to 31-03-2026. This interest value increase the opening loan taken balance (Sl. No. 80) and creates a closing loan taken balance (Sl. No. 80).MSP Steel & Power Limited******Orbit Dealcom Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRepayment of Loans & AdvancesNIL56700000The transaction value for this line (Sl. No. 82) represents the amount paid to Orbit Dealcom Private Limited from 01-10-2025 to 31-03-2026. This payment value reduce the opening loan taken balance (Sl. No. 80) and creates a closing loan taken balance (Sl. No. 80).MSP Steel & Power Limited******Pradip Kumar Dey******Key Management Personnel and their relativesRemunerationNIL120000000The transaction value for this line (Sl. No. 83) represents the remuneration paid to Pradip Kumar Dey from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Pramode Kumar Pandey******Key Management Personnel and their relativesAny other transactionDirectors' Sitting FeesNIL7500000The transaction value for this line (Sl. No. 84) represents the Directors' Sitting Fees paid to Pramode Kumar Pandey from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Pranab Kumar Chakraborty******Key Management Personnel and their relativesAny other transactionDirectors' Sitting FeesNIL7500000The transaction value for this line (Sl. No. 85) represents the Directors' Sitting Fees paid to Pranab Kumar Chakraborty from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Prateek Mines & Minerals Private Limited******Subsidiary CompanyInvestmentNIL065320006532000The transaction values of this line (Sl. No. 86) contains, the Opening investment of 01-10-2025 and the Closing investment of 31-03-2026 of Prateek Mines & Minerals Private Limited.MSP Steel & Power Limited******Procheta Consultants Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceLoanNIL01567700015000000The transaction values of this line (Sl. No. 87) contains, the Opening Loan taken of 01-10-2025 and the Closing loan taken of 31-03-2026 of Procheta Consultants Private Limited.MSP Steel & Power Limited******Procheta Consultants Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInterest paidNIL67300000The transaction value for this line (Sl. No. 88) represents the interest paid to Procheta Consultants Private Limited from 01-10-2025 to 31-03-2026. This interest value increase the opening loan taken balance (Sl. No. 87) and creates a closing loan taken balance (Sl. No. 87).MSP Steel & Power Limited******Procheta Consultants Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRepayment of Loans TakenNIL135000000The transaction value for this line (Sl. No. 89) represents the amount paid to Procheta Consultants Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening loan taken balance (Sl. No. 87) and creates a closing loan taken balance (Sl. No. 87).MSP Steel & Power Limited******Richa Agrawal******Key Management Personnel and their relativesAny other transactionTrade Payable (balance)NIL06500065000The transaction values of this line (Sl. No. 90) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Richa Agrawal.MSP Steel & Power Limited******Richa Agrawal******Key Management Personnel and their relativesAny other transactionRent ExpensesNIL43200000The transaction value for this line (Sl. No. 91) represents the rent paid to Richa Agrawal from 01-10-2025 to 31-03-2026. This rent value increase the opening trade payable balance (Sl. No. 90) and creates a closing trade payable balance (Sl. No. 90).MSP Steel & Power Limited******Richa Agrawal******Key Management Personnel and their relativesAny other transactionAmount transferred including TDSNIL43200000The transaction value for this line (Sl. No. 92) represents the amount paid including TDS Deduction to Richa Agrawal from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 90) and creates a closing trade payable balance (Sl. No. 90).MSP Steel & Power Limited******Saket Agrawal******Key Management Personnel and their relativesRemunerationNIL501900000The transaction value for this line (Sl. No. 93) represents the remuneration paid to Saket Agrawal from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Saket Family HUF******Key Management Personnel and their relativesAny other transactionTrade Payable (balance)NIL05800058000The transaction values of this line (Sl. No. 94) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Saket Family HUF.MSP Steel & Power Limited******Saket Family HUF******Key Management Personnel and their relativesAny other transactionEquipment Hire ChargesNIL41300000The transaction value for this line (Sl. No. 95) represents the equipment hire charges paid to Saket Family HUF from 01-10-2025 to 31-03-2026. This equipment hire charges value increase the opening trade payable balance (Sl. No. 94) and creates a closing trade payable balance (Sl. No. 94).MSP Steel & Power Limited******Saket Family HUF******Key Management Personnel and their relativesAny other transactionAmount transferred including TDSNIL41400000The transaction value for this line (Sl. No. 95) represents the amount paid including TDS Deduction to Saket Family HUF from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 94) and creates a closing trade payable balance (Sl. No. 94).MSP Steel & Power Limited******Sampat Marketing Co. Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceLoanNIL01045100010000000The transaction values of this line (Sl. No. 97) contains, the Opening Loan taken of 01-10-2025 and the Closing loan taken of 31-03-2026 of Sampat Marketing Co. Private Limited.MSP Steel & Power Limited******Sampat Marketing Co. Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceInterest paidNIL44900000The transaction value for this line (Sl. No. 98) represents the interest paid to Sampat Marketing Co. Private Limited from 01-10-2025 to 31-03-2026. This interest value increase the opening loan taken balance (Sl. No. 97) and creates a closing loan taken balance (Sl. No. 97).MSP Steel & Power Limited******Sampat Marketing Co. Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRepayment of Loans TakenNIL90000000The transaction value for this line (Sl. No. 99) represents the amount paid to Sampat Marketing Co. Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening loan taken balance (Sl. No. 97) and creates a closing loan taken balance (Sl. No. 97).MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL054390005173000The transaction values of this line (Sl. No. 100) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Shree Vinay Finvest Private Limited.MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceSale of goods or servicesNIL5600000The transaction value for this line (Sl. No. 101) represents the Sale of goods to Shree Vinay Finvest Private Limited from 01-10-2025 to 31-03-2026. This sale value reduces the opening trade payable balance (Sl. No. 100) and creates a closing trade payable balance (Sl. No. 100).MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL1200000The transaction value for this line (Sl. No. 102) represents the store chargeable issue to Shree Vinay Finvest Private Limited from 01-10-2025 to 31-03-2026. This issue value reduces the opening trade payable balance (Sl. No. 100) and creates a closing trade payable balance (Sl. No. 100).MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influencePurchase of goods or servicesNIL15700000The transaction value for this line (Sl. No. 103) represents the purchase of goods from Shree Vinay Finvest Private Limited from 01-10-2025 to 31-03-2026. This purchase value increase the opening trade payable balance (Sl. No. 100) and creates a closing trade payable balance (Sl. No. 100).MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL1561100000The transaction value for this line (Sl. No. 104) represents the equipment hire charges paid to Shree Vinay Finvest Private Limited from 01-10-2025 to 31-03-2026. This equipment hire charges value increase the opening trade payable balance (Sl. No. 100) and creates a closing trade payable balance (Sl. No. 100).MSP Steel & Power Limited******Shree Vinay Finvest Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL1596700000The transaction value for this line (Sl. No. 105) represents the amount paid including TDS Deduction to Shree Vinay Finvest Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 100) and creates a closing trade payable balance (Sl. No. 100).MSP Steel & Power Limited******Shreya Kar******Key Management Personnel and their relativesRemunerationNIL63400000The transaction value for this line (Sl. No. 106) represents the remuneration paid to Shreya Kar from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Shri Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0147000161000The transaction values of this line (Sl. No. 107) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Shri Enterprise.MSP Steel & Power Limited******Shri Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL1600000The transaction value for this line (Sl. No. 108) represents the store chargeable issue to Shri Enterprise from 01-10-2025 to 31-03-2026. This issue value reduces the opening trade payable balance (Sl. No. 107) and creates a closing trade payable balance (Sl. No. 107).MSP Steel & Power Limited******Shri Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL111500000The transaction value for this line (Sl. No. 109) represents the equipment hire charges paid to Shri Enterprise from 01-10-2025 to 31-03-2026. This equipment hire charges value increase the opening trade payable balance (Sl. No. 107) and creates a closing trade payable balance (Sl. No. 107).MSP Steel & Power Limited******Shri Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL108500000The transaction value for this line (Sl. No. 110) represents the amount paid including TDS Deduction to Shri Enterprise from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 107) and creates a closing trade payable balance (Sl. No. 107).MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionSecurity Deposit Paid (Balance)NIL060000006000000The transaction values of this line (Sl. No. 111) contains, the Opening security deposit paid to Sidhsilver Infraproperties Private Limited of 01-10-2025 and the Closing security deposit paid balance of 31-03-2026 to Sidhsilver Infraproperties Private Limited.MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL014620001871000The transaction values of this line (Sl. No. 112) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Sidhsilver Infraproperties Private Limited.MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionExpenses paid by party on behalf of usNIL310200000The transaction value for this line (Sl. No. 113) represents the amount paid by Sidhsilver Infraproperties Private Limited on our behalf from 01-10-2025 to 31-03-2026. This reimbursement value increase the opening trade payable balance (Sl. No. 112) and creates a closing trade payable balance (Sl. No. 112).MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionexpenses paid by us on behalf of PartyNIL300000The transaction value for this line (Sl. No. 114) represents the amount paid by us on behalf of Sidhsilver Infraproperties Private Limited from 01-10-2025 to 31-03-2026. This reimbursement value reduces the opening trade payable balance (Sl. No. 112) and creates a closing trade payable balance (Sl. No. 112).MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRent ExpensesNIL846700000The transaction value for this line (Sl. No. 115) represents the rent paid to Sidhsilver Infraproperties Private Limited from 01-10-2025 to 31-03-2026. This rent value increase the opening trade payable balance (Sl. No. 112) and creates a closing trade payable balance (Sl. No. 112).MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL1443700000The transaction value for this line (Sl. No. 116) represents the amount paid including TDS Deduction to Sidhsilver Infraproperties Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 112) and creates a closing trade payable balance (Sl. No. 112).MSP Steel & Power Limited******Sidhsilver Infraproperties Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount ReceivedNIL328000000The transaction value for this line (Sl. No. 117) represents the amount received from Sidhsilver Infraproperties Private Limited from 01-10-2025 to 31-03-2026. This receiving value increase the opening trade payable balance (Sl. No. 112) and creates a closing trade payable balance (Sl. No. 112).MSP Steel & Power Limited******Subh Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Receivable (balance)NIL060000The transaction values of this line (Sl. No. 118) contains, the Opening Trade Receivable of 01-10-2025 and the Closing Trade Receivable of 31-03-2026 of Subh Enterprise.MSP Steel & Power Limited******Subh Enterprise******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount ReceviedNIL600000The transaction value for this line (Sl. No. 119) represents the amount received from Subh Enterprise from 01-10-2025 to 31-03-2026. This receiving value reduces the opening trade receivable balance (Sl. No. 118) and creates a closing trade receivable balance (Sl. No. 118).MSP Steel & Power Limited******Suneeta Mohanty******Key Management Personnel and their relativesAny other transactionDirectors' Sitting FeesNIL7500000The transaction value for this line (Sl. No. 120) represents the Directors' setting fees paid to Suneeta Mohanty from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Suresh Kumar Agrawal******Key Management Personnel and their relativesRemunerationNIL530300000The transaction value for this line (Sl. No. 121) represents the remuneration paid to Suresh Kumar Agrawal from 01-10-2025 to 31-03-2026.MSP Steel & Power Limited******Swift & Company******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL072000282000The transaction values of this line (Sl. No. 122) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Swift & Company.MSP Steel & Power Limited******Swift & Company******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL192300000The transaction value for this line (Sl. No. 123) represents the equipment hire charges paid to Swift & Company from 01-10-2025 to 31-03-2026. This equipment hire charges value increase the opening trade payable balance (Sl. No. 122) and creates a closing trade payable balance (Sl. No. 122).MSP Steel & Power Limited******Swift & Company******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL9600000The transaction value for this line (Sl. No. 124) represents the store chargeable issue to Swift & Company from 01-10-2025 to 31-03-2026. This issue value reduces the opening trade payable balance (Sl. No. 122) and creates a closing trade payable balance (Sl. No. 122).MSP Steel & Power Limited******Swift & Company******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL161700000The transaction value for this line (Sl. No. 125) represents the amount paid including TDS Deduction to Swift & Company from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 122) and creates a closing trade payable balance (Sl. No. 122).MSP Steel & Power Limited******Veena Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0216000216000The transaction values of this line (Sl. No. 126) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Veena Vyapaar Private Limited.MSP Steel & Power Limited******Veena Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionRent ExpensesNIL141600000The transaction value for this line (Sl. No. 127) represents the rent paid to Veena Vyapaar Private Limited from 01-10-2025 to 31-03-2026. This rent value increase the opening trade payable balance (Sl. No. 126) and creates a closing trade payable balance (Sl. No. 126).MSP Steel & Power Limited******Veena Vyapaar Private Limited******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL141600000The transaction value for this line (Sl. No. 128) represents the amount paid including TDS Deduction to Veena Vyapaar Private Limited from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 126) and creates a closing trade payable balance (Sl. No. 126).MSP Steel & Power Limited******Yantriki******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionTrade Payable (balance)NIL0277000308000The transaction values of this line (Sl. No. 129) contains, the Opening Trade Payable of 01-10-2025 and the Closing Trade payable of 31-03-2026 of Yantriki.MSP Steel & Power Limited******Yantriki******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionStore Chargeable IssueNIL600000The transaction value for this line (Sl. No. 130) represents the store chargeable issue to Yantriki from 01-10-2025 to 31-03-2026. This issue value reduces the opening trade payable balance (Sl. No. 129) and creates a closing trade payable balance (Sl. No. 129).MSP Steel & Power Limited******Yantriki******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionVehicle Hire ChargesNIL45400000The transaction value for this line (Sl. No. 131) represents the Vehicle Hire Charges to Yantriki from 01-10-2025 to 31-03-2026. This Vehicle Hire Charges value increase the opening Trade Payable balance (Sl. No. 129) and creates a trade payable balance (Sl. No. 129).MSP Steel & Power Limited******Yantriki******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionEquipment Hire ChargesNIL173500000The transaction value for this line (Sl. No. 132) represents the Equipment Hire Charges to Yantriki from 01-10-2025 to 31-03-2026. This Equipment Hire Charges value increase the opening Trade Payable balance (Sl. No. 129) and creates a trade payable balance (Sl. No. 129).MSP Steel & Power Limited******Yantriki******Enterprises over which Key Management Personnel and or relatives have significant influenceAny other transactionAmount transferred including TDSNIL215200000The transaction value for this line (Sl. No. 133) represents the amount paid including TDS Deduction to Yantriki from 01-10-2025 to 31-03-2026. This payment value reduces the opening trade payable balance (Sl. No. 129) and creates a closing trade payable balance (Sl. No. 129).MSP Steel & Power Limited******Pranay Agarwal******Key Management Personnel and their relativesRemunerationNIL95200000The transaction value for this line (Sl. No. 134) represents the remuneration paid to Pranay Agarwal from 01-10-2025 to 31-03-2026.3336653000AuditedtrueSinghi & Cotrue2028-08-31Preferential Issues2026-03-142450000002026-03-31falsefalsefalsefalsefalseShreya KarCompany Secretary and Compliance OfficerKolkata2026-05-30Unsecured Debt Repayment - Repayment or pre-payment in full or part, of certain identified unsecured loans availed by the CompanyNot applicable7500000000150000000The Company has allotted 2,80,00,000 (Two Crores Eighty Lakhs) convertible warrants of face value of Rs.10 (Rupees Ten) each at a price of Rs. 35/- (Indian Rupees Thirty-Five only) including a premium of up to Rs. 25/- (Indian Rupees Twenty-Five Only) per warrant. <br></br> <br></br> Warrants have been allotted upon receipt of 25% of the total consideration i.e. Rs. 24.50 crores (i.e. receipt of Rs. 8.75/- per warrant - out of the total of Rs. 35/- per warrant) and are convertible into equal number of equity shares upon receipt of the balance amount i.e., Rs. 26.25/- per warrant, within the stipulated time. <br></br> <br></br> #Total Consideration receivable subject to 100% conversion of warrants = Rs. 98,00,00,000 <br></br> Upfront subscription money received which is 25% of Total Consideration = Rs. 24,50,00,000 <br></br> Utilised amount up to 31st March 2026 out of the upfront subscription money received = Rs. 22,84,15,845.46 <br></br> Therefore, unutilised amount up to 31st March, 2026 = Rs. 1,65,84,155.20 <br></br> Please note that unutilised amount of Rs. 1,65,84,155.20 was utilised later during April 2026 for permitted purposes. <br></br> Payment in accordance with Restructuring Scheme of the Company – with payment of Right to Recompense (ROR) the company will be eligible to exit from the restructuring frameworkNot applicable18500000001850000000The Company has allotted 2,80,00,000 (Two Crores Eighty Lakhs) convertible warrants of face value of Rs.10 (Rupees Ten) each at a price of Rs. 35/- (Indian Rupees Thirty-Five only) including a premium of up to Rs. 25/- (Indian Rupees Twenty-Five Only) per warrant. <br></br> <br></br> Warrants have been allotted upon receipt of 25% of the total consideration i.e. Rs. 24.50 crores (i.e. receipt of Rs. 8.75/- per warrant - out of the total of Rs. 35/- per warrant) and are convertible into equal number of equity shares upon receipt of the balance amount i.e., Rs. 26.25/- per warrant, within the stipulated time. <br></br> <br></br> #Total Consideration receivable subject to 100% conversion of warrants = Rs. 98,00,00,000 <br></br> Upfront subscription money received which is 25% of Total Consideration = Rs. 24,50,00,000 <br></br> Utilised amount up to 31st March 2026 out of the upfront subscription money received = Rs. 22,84,15,845.46 <br></br> Therefore, unutilised amount up to 31st March, 2026 = Rs. 1,65,84,155.20 <br></br> Please note that unutilised amount of Rs. 1,65,84,155.20 was utilised later during April 2026 for permitted purposes. <br></br> General Corporate Purpose- Modernisation and maintenance of plant and machinery, including purchase, refurbishment, replacement, upgradation repairs and maintenance of plant & machinery to ensure smooth and uninterrupted manufacturing operations Not applicable450000000284160000The Company has allotted 2,80,00,000 (Two Crores Eighty Lakhs) convertible warrants of face value of Rs.10 (Rupees Ten) each at a price of Rs. 35/- (Indian Rupees Thirty-Five only) including a premium of up to Rs. 25/- (Indian Rupees Twenty-Five Only) per warrant. <br></br> <br></br> Warrants have been allotted upon receipt of 25% of the total consideration i.e. Rs. 24.50 crores (i.e. receipt of Rs. 8.75/- per warrant - out of the total of Rs. 35/- per warrant) and are convertible into equal number of equity shares upon receipt of the balance amount i.e., Rs. 26.25/- per warrant, within the stipulated time. <br></br> <br></br> #Total Consideration receivable subject to 100% conversion of warrants = Rs. 98,00,00,000 <br></br> Upfront subscription money received which is 25% of Total Consideration = Rs. 24,50,00,000 <br></br> Utilised amount up to 31st March 2026 out of the upfront subscription money received = Rs. 22,84,15,845.46 <br></br> Therefore, unutilised amount up to 31st March, 2026 = Rs. 1,65,84,155.20 <br></br> Please note that unutilised amount of Rs. 1,65,84,155.20 was utilised later during April 2026 for permitted purposes. <br></br>