5266082026-07-012026-09-305266082026-09-305266082026-03-315266082026-04-012026-09-305266082026-07-012026-09-30in-capmkt:OtherExpenses1Member5266082026-04-012026-09-30in-capmkt:OtherExpenses1Member5266082026-09-30OtherNoncurrentFinancialAssetsDomain15266082026-09-30OtherNoncurrentAssetsDomain15266082026-09-30OtherCurrentFinancialAssetsDomain15266082026-09-30OtherCurrentAssetsDomain15266082026-09-30OtherNoncurrentFinancialLiabilitiesDomain15266082026-09-30OtherCurrentFinancialLiabilitiesDomain15266082026-09-30OtherCurrentLiabilitiesDomain15266082026-07-012026-09-30in-capmkt:ReportableSegments1Member5266082026-04-012026-09-30in-capmkt:ReportableSegments1Member5266082026-07-012026-09-30in-capmkt:ReportableSegments1Member5266082026-04-012026-09-30in-capmkt:ReportableSegments1Member5266082026-07-012026-09-30in-capmkt:ReportableSegments1Member5266082026-09-30in-capmkt:ReportableSegments1Member5266082026-07-012026-09-30in-capmkt:ReportableSegments1Member5266082026-09-30in-capmkt:ReportableSegments1Member5266082026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15266082026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15266082026-07-012026-09-30RelatedPartyTransactionDomain15266082026-06-30RelatedPartyTransactionDomain15266082026-09-30RelatedPartyTransactionDomain15266082026-07-012026-09-30RelatedPartyTransactionDomain25266082026-06-30RelatedPartyTransactionDomain25266082026-09-30RelatedPartyTransactionDomain25266082026-07-012026-09-30RelatedPartyTransactionDomain35266082026-06-30RelatedPartyTransactionDomain35266082026-09-30RelatedPartyTransactionDomain35266082026-07-012026-09-30RelatedPartyTransactionDomain45266082026-06-30RelatedPartyTransactionDomain45266082026-09-30RelatedPartyTransactionDomain45266082026-07-012026-09-30RelatedPartyTransactionDomain55266082026-06-30RelatedPartyTransactionDomain55266082026-09-30RelatedPartyTransactionDomain55266082026-07-012026-09-30RelatedPartyTransactionDomain65266082026-06-30RelatedPartyTransactionDomain65266082026-09-30RelatedPartyTransactionDomain65266082026-07-012026-09-30RelatedPartyTransactionDomain75266082026-06-30RelatedPartyTransactionDomain75266082026-09-30RelatedPartyTransactionDomain75266082026-07-012026-09-30RelatedPartyTransactionDomain85266082026-06-30RelatedPartyTransactionDomain85266082026-09-30RelatedPartyTransactionDomain85266082026-07-012026-09-30RelatedPartyTransactionDomain95266082026-06-30RelatedPartyTransactionDomain95266082026-09-30RelatedPartyTransactionDomain95266082026-07-012026-09-30RelatedPartyTransactionDomain105266082026-06-30RelatedPartyTransactionDomain105266082026-09-30RelatedPartyTransactionDomain105266082026-07-012026-09-30RelatedPartyTransactionDomain115266082026-06-30RelatedPartyTransactionDomain115266082026-09-30RelatedPartyTransactionDomain115266082026-07-012026-09-30RelatedPartyTransactionDomain125266082026-06-30RelatedPartyTransactionDomain125266082026-09-30RelatedPartyTransactionDomain125266082026-07-012026-09-30RelatedPartyTransactionDomain135266082026-06-30RelatedPartyTransactionDomain135266082026-09-30RelatedPartyTransactionDomain135266082026-07-012026-09-30RelatedPartyTransactionDomain145266082026-06-30RelatedPartyTransactionDomain145266082026-09-30RelatedPartyTransactionDomain145266082026-07-012026-09-30RelatedPartyTransactionDomain155266082026-06-30RelatedPartyTransactionDomain155266082026-09-30RelatedPartyTransactionDomain155266082026-07-012026-09-30RelatedPartyTransactionDomain165266082026-06-30RelatedPartyTransactionDomain165266082026-09-30RelatedPartyTransactionDomain165266082026-07-012026-09-30RelatedPartyTransactionDomain175266082026-06-30RelatedPartyTransactionDomain175266082026-09-30RelatedPartyTransactionDomain175266082026-07-012026-09-30RelatedPartyTransactionDomain185266082026-06-30RelatedPartyTransactionDomain185266082026-09-30RelatedPartyTransactionDomain185266082026-07-012026-09-30RelatedPartyTransactionDomain195266082026-06-30RelatedPartyTransactionDomain195266082026-09-30RelatedPartyTransactionDomain195266082026-07-012026-09-30RelatedPartyTransactionDomain205266082026-06-30RelatedPartyTransactionDomain205266082026-09-30RelatedPartyTransactionDomain205266082026-07-012026-09-30RelatedPartyTransactionDomain215266082026-06-30RelatedPartyTransactionDomain215266082026-09-30RelatedPartyTransactionDomain215266082026-07-012026-09-30RelatedPartyTransactionDomain225266082026-06-30RelatedPartyTransactionDomain225266082026-09-30RelatedPartyTransactionDomain225266082026-07-012026-09-30RelatedPartyTransactionDomain235266082026-06-30RelatedPartyTransactionDomain235266082026-09-30RelatedPartyTransactionDomain235266082026-07-012026-09-30RelatedPartyTransactionDomain245266082026-06-30RelatedPartyTransactionDomain245266082026-09-30RelatedPartyTransactionDomain245266082026-07-012026-09-30RelatedPartyTransactionDomain255266082026-06-30RelatedPartyTransactionDomain255266082026-09-30RelatedPartyTransactionDomain255266082026-07-012026-09-30RelatedPartyTransactionDomain265266082026-06-30RelatedPartyTransactionDomain265266082026-09-30RelatedPartyTransactionDomain265266082026-07-012026-09-30RelatedPartyTransactionDomain275266082026-06-30RelatedPartyTransactionDomain275266082026-09-30RelatedPartyTransactionDomain275266082026-07-012026-09-30RelatedPartyTransactionDomain285266082026-06-30RelatedPartyTransactionDomain285266082026-09-30RelatedPartyTransactionDomain285266082026-07-012026-09-30RelatedPartyTransactionDomain295266082026-06-30RelatedPartyTransactionDomain295266082026-09-30RelatedPartyTransactionDomain295266082026-07-012026-09-30RelatedPartyTransactionDomain305266082026-06-30RelatedPartyTransactionDomain305266082026-09-30RelatedPartyTransactionDomain305266082026-07-012026-09-30RelatedPartyTransactionDomain315266082026-06-30RelatedPartyTransactionDomain315266082026-09-30RelatedPartyTransactionDomain315266082026-07-012026-09-30RelatedPartyTransactionDomain325266082026-06-30RelatedPartyTransactionDomain325266082026-09-30RelatedPartyTransactionDomain325266082026-07-012026-09-30RelatedPartyTransactionDomain335266082026-06-30RelatedPartyTransactionDomain335266082026-09-30RelatedPartyTransactionDomain335266082026-07-012026-09-30RelatedPartyTransactionDomain345266082026-06-30RelatedPartyTransactionDomain345266082026-09-30RelatedPartyTransactionDomain345266082026-07-012026-09-30RelatedPartyTransactionDomain355266082026-06-30RelatedPartyTransactionDomain355266082026-09-30RelatedPartyTransactionDomain355266082026-07-012026-09-30RelatedPartyTransactionDomain365266082026-06-30RelatedPartyTransactionDomain365266082026-09-30RelatedPartyTransactionDomain365266082026-07-012026-09-30RelatedPartyTransactionDomain375266082026-06-30RelatedPartyTransactionDomain375266082026-09-30RelatedPartyTransactionDomain375266082026-07-012026-09-30RelatedPartyTransactionDomain385266082026-06-30RelatedPartyTransactionDomain385266082026-09-30RelatedPartyTransactionDomain385266082026-07-012026-09-30RelatedPartyTransactionDomain395266082026-06-30RelatedPartyTransactionDomain395266082026-09-30RelatedPartyTransactionDomain395266082026-07-012026-09-30RelatedPartyTransactionDomain405266082026-06-30RelatedPartyTransactionDomain405266082026-09-30RelatedPartyTransactionDomain405266082026-07-012026-09-30RelatedPartyTransactionDomain415266082026-06-30RelatedPartyTransactionDomain415266082026-09-30RelatedPartyTransactionDomain415266082026-07-012026-09-30RelatedPartyTransactionDomain425266082026-06-30RelatedPartyTransactionDomain425266082026-09-30RelatedPartyTransactionDomain425266082026-07-012026-09-30RelatedPartyTransactionDomain435266082026-06-30RelatedPartyTransactionDomain435266082026-09-30RelatedPartyTransactionDomain435266082026-07-012026-09-30RelatedPartyTransactionDomain445266082026-06-30RelatedPartyTransactionDomain445266082026-09-30RelatedPartyTransactionDomain445266082026-07-012026-09-30RelatedPartyTransactionDomain455266082026-06-30RelatedPartyTransactionDomain455266082026-09-30RelatedPartyTransactionDomain455266082026-07-012026-09-30RelatedPartyTransactionDomain465266082026-06-30RelatedPartyTransactionDomain465266082026-09-30RelatedPartyTransactionDomain465266082026-07-012026-09-30RelatedPartyTransactionDomain475266082026-06-30RelatedPartyTransactionDomain475266082026-09-30RelatedPartyTransactionDomain475266082026-07-012026-09-30RelatedPartyTransactionDomain485266082026-06-30RelatedPartyTransactionDomain485266082026-09-30RelatedPartyTransactionDomain485266082026-07-012026-09-30RelatedPartyTransactionDomain495266082026-06-30RelatedPartyTransactionDomain495266082026-09-30RelatedPartyTransactionDomain495266082026-07-012026-09-30RelatedPartyTransactionDomain505266082026-06-30RelatedPartyTransactionDomain505266082026-09-30RelatedPartyTransactionDomain50iso4217:INRxbrli:pureiso4217:INRxbrli:shares526608ELECTHERMNOTLISTEDINE822G01016ELECTROTHERM (INDIA) LIMITEDMain BoardEquity2026-04-012027-03-312026-11-042026-10-24INRCroresQuarterlySecond quarterMulti segment2026-11-0414:45:002026-11-0416:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-01-09www.electrotherm.comfalsetrue2026-07-012026-09-30UnauditedStandalone91243000008800000913310000069248000000-2704000006400000002610000011240000019741000009407000000-2739000000-2739000000-73300000-733000000-2006000000000-2006000001300000-19930000012740000010-15.74-15.7400-15.74-15.74000 <br /> 1. The above Standalone Financial Results of Electrotherm (India) Limited (the “Company”) for quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee at their meeting held on November 03, 2026 and approved by the Board of Directors at its meeting held on November 04, 2026. <br /> <br /> 2. As per Ind AS 108 "Operating Segments", if a financial report contains both consolidated financial statements and the standalone financial statements of the Parent Company, segment information may be presented based on the consolidated financial statements. Thus, disclosure required by Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment information is given in consolidated financial results. <br /> <br /> 3. (a) The Company defaulted in the payment of loan installments amounting to Rs. 56.00 crore from the quarter ended from September 30, 2025 onwards till September 30, 2026 and the related interest of Rs. 3.81 crore due from March 31, 2026 to September 30, 2026 to Invent Assets Securitization and Reconstruction Private Limited (“Invent ARC”). The company is in negotiation with Invent ARC for rescheduling of the defaulted principal and interest amount. Based on the ongoing discussions, the company managements expects that no further liability towards the loan will arise. <br /> <br /> (b) The Company has requested Edelweiss Asset Reconstruction Company Ltd. (“Edelweiss ARC”) to grant extended time for payment of the outstanding amount of the last installment due in the month of March 2026 aggregating to Rs. 15.79 Crores due to temporary liquidity constraints. The request is presently under consideration for revised terms by Edelweiss ARC and accordingly, the said amount has not been considered as a default. <br /> <br /> (c) With regard to both the above loans, as per the terms of the said settlement, in the event of default, the settlement is deemed to be withdrawn, and all dues and liabilities under the original loan agreement are liable to be reinstated. However, based on the discussion with Asset Reconstruction Companies (ARCs), it is hopeful that no further liability will arise under the original loan terms. The impact of debt reduction resulting from the settlement with ARCs will be accounted for upon final compliance with all terms and conditions of the respective settlement agreements. <br /> <br /> (d) Indian Overseas Bank had classified the loan account of the Company as a Non-Performing Asset (NPA) in August 2011 for a defaulted amount of Rs 189.96 crore. This loan was subsequently assigned to Rare Asset Reconstruction Limited ("Rare ARC"). However, as of the date of this report, the Company has not entered into any settlement agreement with Rare ARC. The Hon’ble Debt Recovery Tribunal (DRT), Ahmedabad, has passed a judgment against the Company and the guarantors for the recovery of dues, along with future interest at the rate of 12.75% per annum with monthly rests. The Company has not provided for interest expenses on the said loan for the quarter and half year ended September 30, 2026, amounting to Rs 41.70 crore and Rs 82.16 crore respectively. As a result, the net loss for the quarter ended September 30, 2026 is understated by Rs 41.70 Crore and net loss for the half year ended September 30, 2026, is understated by Rs 82.16 crore. Consequently, the total liability towards Rare ARC and the retained earnings/(loss) as on September 30, 2026, are understated by Rs 1148.28 crore. The Statutory Auditor has expressed a qualification in their limited review report with respect to the non-provision of interest on the said loan. <br /> 2026-04-012026-09-30UnauditedStandalone182581000002380000018281900000140622000000-903300000120370000065800000223700000381580000018467900000-1860000000-1860000000-54000000-540000000-1320000000000-1320000002700000-12930000012740000010-10.36-10.3600-10.36-10.36000Other Expenses1974100000Other Expenses38158000006298200000143840000000518000000001007000000039840000049910000044800000039380000091293000007136100000600000215640000016340000081660000001450000031515000001276000002104000000125192000000021648500000127400000-1250100000-1122700000-11227000001250000000017700000302000003849000000041510000098306000001190800000378400000049748000002424000001504780000069405000003678000002235610000022771200000216485000004. The Company has filed Company Petition No. 21 of 2025 under Section 55(3) of the Act, before the Hon’ble National Company Law Tribunal (“NCLT”), Ahmedabad Bench, on March 11, 2025, for approving issuance of 6% Non-Cumulative Redeemable Preference Shares (“NCRPS”) of 10/- (Rupees Ten Only) each, to the existing NCRPS holders, of amount equivalent to the amount of Unredeemed Preference Shares of Rs. 12,00,00,000/- (Rupees Twelve Crore Only) on the same terms of existing 6% NCRPS, in lieu of the unredeemed preference shares. <br /> <br /> The Hon’ble NCLT, Ahmedabad Bench, vide Order dated July 21, 2026, has, inter alia, allowed the Company Petition No. 21 of 2025 and permitted the Company, to issue and allot 1,09,50,000 (One Crore Nine Lakhs and Fifty Thousand) 6% Non-Cumulative Redeemable Preference Shares (“NCRPS”) of Rs. 10/- each to the existing five (5) preference shareholders (except one non-consenting preference shareholder) on the same terms and conditions as the original issue, redeemable not earlier than two (2) years and not later than twenty (20) years from the date of such allotment, under Section 55(3) of the Act and redeem 10,50,000 6% NCRPS to a non-consenting preference shareholder. As on August 14, 2026, pursuant to the aforesaid NCLT Order and in accordance with the provisions of Section 55(3) of the Act, the Board of Directors of the Company has allotted of NCRPS to the above said five existing preference shareholders in lieu of the existing unredeemable preference shares aggregating to Rs. 10.95 Crore. Further, an amount of Rs. 1.05 Crore was paid to the non-consenting preference shareholder towards redemption of the 10,50,000 NCRPS. The NCRPS, issued / allotted pursuant to Hon’ble NCLT Order, under Section 55(3) of the Companies Act, 2013, constitute a compound financial instrument, accordingly the liability component has been classified and presented under Long-term Borrowings, while the residual equity component has been classified and presented under Other Equity in the financial statements <br /> <br /> 5. Directorate of Enforcement, Zonal Office, Ahmedabad (ED) conducted search in January, 2025 in relation to the complaint by Bank of India and have freeze bank accounts of the Company and Mr. Shailesh Bhandari. The Hon’ble Gujarat High Court have granted the permission to operate the bank accounts and release of seized Car on submission of Fixed Deposit Receipt (FDR) in favour of ED during the pendency of investigation. Later ED has filed complaint under section 44(1)(b) read with Section 45(1) under the provisions of Prevention of Money Laundering Act, 2002 (“PMLA”) before the Hon’ble Special Court for PMLA Cases at Ahmedabad (“Court”) against the Company, Mr. Shailesh Bhandari, Promoter & Executive Vice Chairman and Mr. Mukesh Bhandari, Promoter & Ex – Chairman. Based on the notices issued under section 223 of the Bharatiya Nagarik Suraksha Sanhita 2023 (“BNSS”) for hearing on cognizance, the Hon’ble Court has provided the copy of said compliant on August 3, 2026 to the Company and Mr. Shailesh Bhandari. The Company and Mr. Shailesh Bhandari had already challenged the action of freezing of bank accounts before the Hon’ble Gujarat High Court / Hon’ble PMLA Appellate Tribunal, New Delhi and quashing of Enforcement Case Information Report (ECIR) registered by ED before Hon’ble Gujarat High Court, which are pending for further hearings. <br /> <br /> In addition to the earlier proceedings relating to the freezing of assets, the Enforcement Directorate (ED), vide its Provisional Attachment Order dated September 25, 2026, issued under Section 5(1) of the Prevention of Money Laundering Act, 2002 (PMLA), has provisionally attached and frozen an amount of Rs. 25.08 Crore lying in two bank accounts of the Company, along with the equity shares of the Company held by Mr. Shailesh Bhandari, Promoter and Executive Vice Chairman, and Mr. Mukesh Bhandari, Promoter and Ex-Chairman. The Company and Mr. Shailesh Bhandari have challenged the action of the ED, including the freezing of the Company's bank account and the equity shares held by the aforesaid promoters, before the Hon'ble Gujarat High Court. The matter is presently pending adjudication and is listed for further hearings before the Hon'ble High Court. <br /> Other non-current financial assets398400000Other non-current assets393800000Other current financial assets14500000Other current assets2104000000Other non-current lease liabilities17700000Other current financial liabilities242400000Other current liabilities6940500000Not Applicable0Not Applicable0000000Not Applicable0Not Applicable000000000Not Applicable0000Not Applicable00006. Few accounts of “Trade Receivables,” “Trade Payable”, “Advances from Customer’, "Advances Recoverable in Cash or Kind”, “Advances to suppliers and other parties”, including very old balances, are subject to confirmation/reconciliation. The balance with revenue authorities are subject to final assessment order and/or submission of returns. <br /> 7. There are pending enquiries / notices / summons / litigation / recovery / fraud proceedings against the company and directors of the company before Debts Recovery Tribunal, Central Bureau of Investigation, Directorate of Enforcement, Regional Director of Ministry of Corporate Affairs, Direct Tax, Indirect Tax Department (Ahmedabad and Mumbai) and various courts. <br /> 8. Figure of previous periods have been regrouped, wherever considered necessary to make them comparable to current period figure. <br /> 42800000-14298000003450000000-24210000000100000-2508000001728000000165690000002237000000091500000-53000000-2290000000000000058190000039590000000013900000038200000000000000049770000000000000000000000019900000024500000-4533000000000000002000000099000000606000000-10500000-101000000-1723000000-172300000335700000163400000Remeasurement Gain/(Loss) on Defined Benefit Plans13000001300000Remeasurement Gain/(Loss) on Defined Benefit Plans27000002700000000013000002700000Electrotherm (India) Limited******Jinhua Indus Enterprises Ltd.******Wholly Owned SubsidiaryAdvance0095000009500000Electrotherm (India) Limited******Shree Ram Electro Cast Limited******Subsidiary CompanyAdvance001790000017900000Electrotherm (India) Limited******Hans Ispat Ltd.******Wholly Owned SubsidiaryAny other transactionImpairment /Provision (Advances)00632400000632400000Electrotherm (India) Limited******Hans Ispat Ltd.******Wholly Owned SubsidiaryAny other transactionImpairment /Provision (Investment)00364600000364600000Electrotherm (India) Limited******Hans Ispat Ltd.******Wholly Owned SubsidiaryAdvance00640100000640100000Electrotherm (India) Limited******Electrotherm Services Limited******Wholly Owned SubsidiaryAny other transactionTrade Payable00200000200000Electrotherm (India) Limited******Electrotherm Services Limited******Wholly Owned SubsidiaryLoan004180000041800000Electrotherm (India) Limited******Electrotherm Services Limited******Wholly Owned SubsidiaryAny other transactionImpairment /Provision (Loan)004180000041800000Electrotherm (India) Limited******Etain Renewables Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionTrade Receivables002260000022600000Electrotherm (India) Limited******Etain Renewables Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAdvance00400000400000Electrotherm (India) Limited******EIL Software Services Private Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionShort Term Borrowings001750000017500000Electrotherm (India) Limited******Bhandari Charitable Trust******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionTrade Receivables002200000022000000Electrotherm (India) Limited******Prandev Tech Limited (Formerly known as Electrotherm Tech Limited)******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionTrade Receivables003460000034600000Electrotherm (India) Limited******Prandev Tech Limited (Formerly known as Electrotherm Tech Limited)******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAdvance00900000900000Electrotherm (India) Limited******Prandev Tech Limited (Formerly known as Electrotherm Tech Limited)******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionManagement Consulting Fees06250000031300000-4500000Electrotherm (India) Limited******ETAIN Electric Vehicles Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionTrade Receivables001760000017600000Electrotherm (India) Limited******ETAIN Electric Vehicles Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAdvance00100000100000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionPayment of Lease Liability0230000000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionAddition in Lease Liabilities012600000170000012800000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionInterest Expenses on Lease Liabilities080000000Electrotherm (India) Limited******Mukesh Bhandari******Promoter & Brother of Executive Vice ChairmanAny other transactionInterest Expenses on Lease/Lease Liabilities0026000002600000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionRent Expenses0300000-1000000Electrotherm (India) Limited******Mukesh Bhandari******Promoter & Brother of Executive Vice ChairmanAny other transactionShort Term Borrowings0024000002400000Electrotherm (India) Limited******Amit Kumar Patwarika******Chief Financial OfficerRemuneration02300000200000200000Electrotherm (India) Limited******Amit Kumar Patwarika******Chief Financial OfficerAny other transactionAdvance Given00600000600000Electrotherm (India) Limited******Amit Kumar Patwarika******Chief Financial OfficerAny other transactionAdvance Repaid0000Electrotherm (India) Limited******Harish Mukati******Whole Time Director & Chief Executive OfficerRemuneration04300000400000500000Electrotherm (India) Limited******Fageshkumar R. Soni******Company SecretaryRemuneration01400000200000200000Electrotherm (India) Limited******Dinesh Shankar Mukati******Independent DirectorAny other transactionSitting Fees080000000Electrotherm (India) Limited******Pratap Mohan******Independent DirectorAny other transactionSitting Fees080000000Electrotherm (India) Limited******Nivedita Ravindra Sarda******Independent DirectorAny other transactionSitting Fees060000000Electrotherm (India) Limited******Raj Kumar Bansal******Independent DirectorAny other transactionSitting Fees030000000Electrotherm (India) Limited******Jyoti Bhandari******Wife of Brother of Executive Vice ChairmanAny other transactionShort Term Borrowings0015000001500000Electrotherm (India) Limited******Jyoti Bhandari******Wife of Brother of Executive Vice ChairmanAny other transactionLease Liabilities00500000500000Electrotherm (India) Limited******Rakesh Bhandari******Brother of Executive Vice ChairmanAny other transactionShort Term Borrowings00200000200000Electrotherm (India) Limited******Bhaskarpara Coal Company Limited******Joint Venture CompanyAny other transactionImpairment /Provision (Investment)002130000021300000Electrotherm (India) Limited******Alwar Trading & Investment Co.******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionRent Expenses0100000028000000Electrotherm (India) Limited******Sun Residency Private Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionLease Liabilities0000Electrotherm (India) Limited******Etain Renewables Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionTrade Payable0000Electrotherm (India) Limited******Sun Residency Private Limited******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionRent Expenses04000001000000Electrotherm (India) Limited******ARVINDBHAI STEEL PRIVATE LIMITED******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesPurchase of goods or services01535100000220800000135600000Electrotherm (India) Limited******ARVINDBHAI STEEL PRIVATE LIMITED******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesSale of goods or services0141900000-14600000-1300000Electrotherm (India) Limited******House of Amit Zaveri (OPC) Private Ltd.******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionSales Return/Debit Note01600000200000-1400000Electrotherm (India) Limited******Harish Mukati******Whole Time Director & Chief Executive OfficerAdvance0020000002000000Electrotherm (India) Limited******POWERTRANS ELECTRIC CO. PVT. LTD.******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesPurchase of goods or services0155000000-7700000Electrotherm (India) Limited******POWERTRANS ELECTRO CONTROL******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesPurchase of goods or services008000000013000000Electrotherm (India) Limited******EMNIS SYSTEM PRIVATE LIMITED******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesPurchase of goods or services095000000-6400000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionPreference Shares Redeemed01200000000Electrotherm (India) Limited******Shailesh Bhandari******Executive Vice ChairmanAny other transactionPreference Shares Reissued012000000012000000Electrotherm (India) Limited******AHMEDABAD AVIATION AND AERONAUTICS LTD******Enterprises owned or significantly influenced by Key Managerial Personnel or other relarivesAny other transactionPreference Shares Redeemed01050000000183650000098398000001) The amount is as at 30th September, 2026 as per books of the Company on provisional basis and is subject to confirmation from lenders. <br /> 2) The Company has defaulted in repayment of loans to Assets Reconstruction Companies (ARCs) as certain banks have assigned their loans / debts to ARCs. The Company has entered into settlement with ARCs for payment of outstanding loans / debts on certain terms and conditions. The total amount outstanding shown at Sr. No.1A is the outstanding amount as per the Books of Accounts of the Company on provisional basis (excluding uncharged interest) after deduction of settlement amount already paid upto the date of default i.e. 30th September, 2026 and are subject to confirmation from ARCs.24177000000099742000001) The amount of outstanding borrowings from financial institutions / ARCs shown at Sr. No.3 does not include the interest of unsettled lender – Rare Asset Reconstruction Limited (being assignee of Indian Overseas Bank) not provided in the books of accounts, after the loan account has been classified as Non-Performing Assets (NPA) by such lender.