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OIL ENGINES LIMITED533293KIRLOSENGNOTLISTED2023-04-012024-03-31Second half yearly2023-10-012024-03-31CrorestruetrueNANAfalsefalseArka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment in FundRefer Note01568000015680000<DIV > <DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial"><U><STRONG>Overall Generic Notes :</STRONG></U></DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">1.&nbsp; For type of transaction -Rendering of services-</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">i) The figures do not include provision for leave encashment and gratuity, as actuarial valuation for recording such provision is obtained at the company level and the same is not identificable at individual employee level including that of key managerial personnel. It also includes sitting fees wherever applicable.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial"> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt">ii)&nbsp;Provision for commision to directors has been recorded in financials on an estimated basis and is still subject to approval from the board of directors, accordingly it has not been included in rendering of services.</P></DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">iii)&nbsp;Cost associated with Employee Stock Option Plan (ESOP) has been recorded in financials as per the relevant Ind AS, however the perquisite value for ESOP which have not yet been vested and exercised are not included in the remuneration reported above as the same will be included at the time of exercise of options.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">2. Terms and conditions of transactions with related parties : Transactions entered into with related party are made in ordinary course of business and on terms equivalent to those that prevail in arm’s length transactions. Outstanding balances at the period end are unsecured and interest free and settlement occurs in cash and cash equivalents. There have been no guarantees provided or received for any related party receivables or payables. For the half year ended 31&nbsp;March 2024 , the Group has not recorded any impairment of receivables relating to amounts owed by related parties (30&nbsp;September 2023 : Rs.Nil) . This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">3.Other Commitment - The Ultimate Holding Company has given letter of comfort/undertaking to one of the subsidiary's bankers for credit facilities availed by that subsidiary. As per the terms of letter of comfort/undertaking, the Ultimate Holding Company undertakes not to divest its ownership interest directly or indirectly in the subsidiary beyond specified percentage.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">4.No specific financial indebtedness is incurred to make or give investments.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">5.Transactions between members of the Group (between Kirloskar Oil Engines Limited and its subsidiaries or between subsidiaries) are reported once and excluding GST, wherever applicable.</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial"> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><FONT color=#000000 face=Calibri>6. Negative Amounts in the opening balance and closing balance columns represent credit balances.</FONT><?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></P></DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">7. Closing Balance in investment in equity shares represents carrying value of investment as at 31 March 2024 which is excluding the share of profit from the joint venture.&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">8. Amounts reported are inclusive of GST wherever applicable</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">&nbsp;</DIV> <DIV style="FONT-SIZE: small; FONT-FAMILY: Arial, Helvetica, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(34,34,34); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial">9. ''0.00'/(''0.00') denotes amounts less than Rs.50,000 in absolute terms.</DIV></DIV> <DIV>&nbsp;</DIV> <DIV>10. In case of foreign currency transactions, where&nbsp;the transaction amount is carried as it is to closing balance, the movement arising is on account of foreign currecny revaluation.</DIV> <DIV><STRONG>Notes&nbsp;for <FONT face=Calibri>La-Gajjar Machineries Private Limited&nbsp;</FONT> :</STRONG></DIV> <DIV> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><FONT face=Calibri>1. Audit Committee is not applicable. The transactions are on arm's length basis accordingly, the board of directors had noted the same'</FONT></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; LINE-HEIGHT: 107%; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: EN-US; mso-ansi-language: EN-IN; mso-bidi-language: AR-SA'>2. During FY 2023-24, La-Gajjar Machineries Private Limited (LGM/Transferee Company) and Optiqua Pipes and Electricals Private Limited (OPEPL/Transferor Company) have approved the draft scheme of arrangement in their respective meetings of Board, Shareholders and Creditors. This scheme has been further approved by the Regional Director, Ahmedabad (North Western Region) on 22nd March 2024. OEPEL and LGM has filed the order copy issued by Regional Director, Ahmedabad (North Western Region) with Ministry of Corporate Affairs / Registrar of Companies, Ahmedabad, Gujarat on 26th March 2024 which is the effective date of said Scheme. Pursuant to the approval of Scheme of Amalgamation, OPEPL amalgamated with LGM and accordingly, OPEPL ceased to be the wholly owned subsidiary of LGM. Appointed date for the same is 01 April 2023 in accordance with approved Scheme.&nbsp; Further Transaction of Optiqua are regrouped as if the same transactions have taken place with LGM. </SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; LINE-HEIGHT: 107%; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: EN-US; mso-ansi-language: EN-IN; mso-bidi-language: AR-SA'>3. All transactions amongst LGM and KOEL includes the transactions (including opening and closing balance) with erstwhile&nbsp;OPEPL which has been amalgamated with LGM.</SPAN></P></DIV> <DIV><STRONG>For Arka Fincap Limited :</STRONG></DIV> <DIV>1.For offers on equity shares on a right basis made by Arka Fincap Limited the transactions are <SPAN style='FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; LINE-HEIGHT: 107%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-fareast-language: EN-US; mso-ansi-language: EN-IN; mso-bidi-language: AR-SA'>approved by their Board of Directors in compliance with the provisions of the Companies Act, 2013.</SPAN>&nbsp;</DIV> <DIV>&nbsp;</DIV> <DIV> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>2. The subscription by Mr. Vimal Bhandari was approved by Audit Committee. The interest payment and the redemption of NCDs was done as per the Offer Document</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>3. For all the remuneration related transactions, transaction values are a<SPAN style='FONT-FAMILY: "Times New Roman",serif'>s approved by the Nomination &amp; remuneration Committee/Board of Directors</SPAN></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'><SPAN style='FONT-FAMILY: "Times New Roman",serif'></SPAN></SPAN>&nbsp;</P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'><SPAN style='FONT-FAMILY: "Times New Roman",serif'><STRONG>For Arka Investment Advisory Services Private Limited :</STRONG></SPAN></SPAN></P><SPAN style='FONT-FAMILY: "Times New Roman",serif'><SPAN style='FONT-FAMILY: "Times New Roman",serif'> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>1. The Company is not required to constitute the Audit Committee. The Board of Directors approved the transaction at their meeting held on May 3, 2023.<o:p></o:p></SPAN></P><o:p></o:p></SPAN> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>2. The Company is not required to constitute the Audit Committee. The Management fee income&nbsp; and the recovery of operating expenses is as per the approved Private Placement Memorandum</SPAN></P><SPAN style='FONT-FAMILY: "Times New Roman",serif'> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>3. There are no transactions related to loans, inter-corporate deposits and advances and hence additional disclosures related to same are not applicable.<o:p></o:p></SPAN></P><o:p></o:p></SPAN></SPAN> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'><o:p><STRONG></STRONG></o:p></SPAN>&nbsp;</P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'><o:p><STRONG>For Arka Financial Holdings Private Limited :</STRONG></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'><o:p><SPAN style='FONT-FAMILY: "Times New Roman",serif'>1. There are no transactions related to loans, inter-corporate deposits and advances and hence additional disclosures related to same are not applicable.</SPAN></o:p></SPAN></P><SPAN style='FONT-FAMILY: "Times New Roman",serif'><o:p><SPAN style='FONT-FAMILY: "Times New Roman",serif'> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>2. The investment in the Arka Credit Fund I towards sponsor contribution for amount upto Rs. 5 Cr. was approved by the Board of Directors at their meeting held on 2nd Nov 2022.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>3. Distribution income and recovery of operating expenses are as per private placement memorandum issued by Arka Credit I<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><o:p>4.&nbsp; <SPAN style='FONT-FAMILY: "Times New Roman",serif'>Sitting fees paid to directors for attending the meeting of board and committee as approved by Board of Directors.&nbsp;<o:p></o:p></SPAN></P></o:p></SPAN></o:p></SPAN> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt">&nbsp;</P></DIV></DIV>Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionRecovery of operating expenseRefer Note0570000570000Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment in fundRefer Note21820000021820000Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionIncome earned from InvestmentRefer Note17800005200000Arka Financial Holdings Private LimitedArka Fincap LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesRefer Note01039960000010399600000Arka Financial Holdings Private LimitedArka Fincap LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesOmnibus Approval by the Audit Committee000Arka Financial Holdings Private LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesRefer Note02010000020100000Arka Financial Holdings Private LimitedD. SHIVANANDANRelated Party of Subsidiary CompanyAny other transactionRendering of servicesRefer Note18000000Arka Financial Holdings Private LimitedGauri KirloskarRelated Party of Subsidiary CompanyAny other transactionRendering of servicesRefer Note10000000Arka Financial Holdings Private LimitedKirloskar Proprietary LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesAs approved by the Audit Committee of the Company0500000500000Arka Financial Holdings Private LimitedMahesh ChhabriaRelated Party of Subsidiary CompanyAny other transactionRendering of servicesRefer Note16000000Arka Financial Holdings Private LimitedRahul BhagatRelated Party of Subsidiary CompanyAny other transactionRendering of servicesRefer Note18000000Arka Financial Holdings Private LimitedYogesh KapurRelated Party of Subsidiary CompanyAny other transactionRendering of servicesRefer Note12000000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment500000000None15210000000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionSale of Exposure in NCD210000000None000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionIncome Earned from InvestmentNone1643000000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionPayments done on behalf of of Arka Credit Fund INone521000003510000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment in FundNone0156810000156810000Arka Fincap LimitedArka Financial Holdings Pvt LtdRelated Party of Subsidiary CompanyAny other transactionEquity Capital ContributionNone000Arka Fincap LimitedArka Financial Holdings Pvt LtdRelated Party of Subsidiary CompanyAny other transactionPurchase of Equity Share of Kirloskar Proprietary Ltd150000None000Arka Fincap LimitedArka Financial Holdings Pvt LtdRelated Party of Subsidiary CompanyAny other transactionPayments done on behalf of Arka Financial Holdings Pvt LtdNone62400001554000023920000Arka Fincap LimitedArka Financial Holdings Pvt LtdRelated Party of Subsidiary CompanyAny other transactionReimbursement of ExpensesNone214000000Arka Fincap LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesApproved by the Audit Committee - At actuals0129600000Arka Fincap LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesOmnibus Approval by the Audit Committee018600000Arka Fincap LimitedArka Investment Advisory Services Pvt LtdRelated Party of Subsidiary CompanyAny other transactionPayments done on behalf of Arka Investment Advisory Services Pvt LtdNone73800001482000026090000Arka Fincap LimitedArka Investment Advisory Services Pvt LtdRelated Party of Subsidiary CompanyAny other transactionReimbursement of ExpensesNone389000000Arka Fincap LimitedD SivanandhanRelated Party of Subsidiary CompanyRemunerationNone41000000Arka Fincap LimitedGauri KirloskarRelated Party of Subsidiary CompanyRemunerationNone10000000Arka Fincap LimitedHarish EngineerRelated Party of Subsidiary CompanyRemunerationNone46000000Arka Fincap LimitedKirloskar Management Services Private LimitedRelated Party of Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)2000000None036700000Arka Fincap LimitedKirloskar Management Services Private Limited - w.e.f. 09 March 2023Related Party of Subsidiary CompanyPurchase of goods or services8000000None58800003670000-380000Arka Fincap LimitedKirloskar Management Services Private Limited - w.e.f. 09 March 2023Related Party of Subsidiary CompanyAny other transactionReimbursement of Expenses9600000None566000000Arka Fincap LimitedMahesh ChhabriaRelated Party of Subsidiary CompanyRemunerationNone49000000Arka Fincap LimitedNon-Executive DirectorsRelated Party of Subsidiary CompanyRemunerationNone580000000<DIV > <DIV> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>Board of Directors approved the payment of commission not exceeding 1% of the net profits of the Company, subject to the approval of the shareholders of the Company, authorising NRC to approve the commission amount for each of the Director.<?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P></DIV></DIV>Arka Fincap LimitedOthersRelated Party of Subsidiary CompanyRemunerationNone965000000<DIV > <DIV></DIV> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>The remuneration is paid by Arka Fincap Limited as its employees and it has been considered based on Form 16 (as per The Income Tax Act, 1961)<?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P></DIV>Arka Fincap LimitedR GurumurthyRelated Party of Subsidiary CompanyRemunerationNone22000000Arka Fincap LimitedVijay ChughRelated Party of Subsidiary CompanyRemunerationNone39000000Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyAny other transactionRepayment of NCD issuedNone000Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyInterest paidNone000Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyRemunerationNone2042000000<DIV > <DIV></DIV> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-FAMILY: "Times New Roman",serif'>The remuneration is paid by Arka Fincap Limited as its employees and it has been considered based on Form 16 (as per The Income Tax Act, 1961)<?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P></DIV>Arka Fincap LimitedYogesh KapurRelated Party of Subsidiary CompanyRemunerationNone39000000Arka Investment Advisory Service Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionManagement Fee IncomeRefer Note405000019000004810000Arka Investment Advisory Service Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionRecovery of Operating ExpensesRefer Note53000010500000Engines LPG LLP dba Wildcat Power GenDominico RoeserRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable11000000Engines LPG LLP dba Wildcat Power GenKandi RoeserRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable193000000Engines LPG LLP dba Wildcat Power GenKirloskar Americas CorporationRelated Party of Subsidiary CompanyPurchase of goods or servicesNot applicable-102100000-11200000Engines LPG LLP dba Wildcat Power GenMatthew RoeserRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable455000000Engines LPG LLP dba Wildcat Power GenMonica RoeserRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable359000000Engines LPG LLP dba Wildcat Power GenSamir HaggarRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable264000000Kirloskar Americas Corporation (earlier known as KOEL Americas Corp.)Engineman Consultants LLCRelated Party of Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)Not applicable-9000000Kirloskar Americas Corporation (earlier known as KOEL Americas Corp.)Engines LPG LLP dba Wildcat Power GenRelated Party of Subsidiary CompanyAny other transactionInterest on LoanNot applicable375000003780000Kirloskar Americas Corporation (earlier known as KOEL Americas Corp.)Engines LPG LLP dba Wildcat Power GenRelated Party of Subsidiary CompanyAny other transactionLoanNot applicable1602000000161300000Kirloskar Oil Engines LimitedAditi KirloskarRelative of DirectorDividend paidNot applicable479000000Kirloskar Oil Engines LimitedAkash ShahRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot applicable3100000020000Kirloskar Oil Engines LimitedAkshay SahniPromoter and Promoter Group.Dividend paidNot applicable000Kirloskar Oil Engines LimitedAlok KirloskarPromoter and Promoter Group.Dividend paidNot applicable2000000Kirloskar Oil Engines LimitedAlpak Investments Private LimitedPrivate Company in which director is a Director / MemberDividend paidNot applicable3000000Kirloskar Oil Engines LimitedAlpana KirloskarPromoter and Promoter Group.Dividend paidNot applicable1947000000Kirloskar Oil Engines LimitedAnjali Mahesh ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable1000000Kirloskar Oil Engines LimitedAnurag Bhagania upto 22 November 2023Key Managerial PersonnelAny other transactionRendering of ServicesNot applicable5890000-500000Kirloskar Oil Engines LimitedAnurag Bhagania upto 22 November 2023Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-3000000Kirloskar Oil Engines LimitedArka Financial Holdings Private LimitedSubsidiaryAny other transactionInvestment in equity sharesNot applicable01052653000010526530000Kirloskar Oil Engines LimitedArti KirloskarClose member of Key Managerial PersonnelDividend paidNot applicable807000000Kirloskar Oil Engines LimitedArvind Goel (w.e.f 19th May 2023)Non-Executive DirectorAny other transactionRendering of ServicesNot applicable14300000900000Kirloskar Oil Engines LimitedAryan ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable000Kirloskar Oil Engines LimitedAseem SrivastavKey Managerial PersonnelAny other transactionReimbursement / ( recovery ) of Expenses & Employee AdvancesNot applicable01000000Kirloskar Oil Engines LimitedAseem SrivastavKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable8340000-8000030000Kirloskar Oil Engines LimitedAtul KirloskarClose member of Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable59000000Kirloskar Oil Engines LimitedAtul KirloskarClose Member of Key Managerial PersonnelDividend paidNot applicable3669000000Kirloskar Oil Engines LimitedAtul KirloskarClose Member of Key Managerial PersonnelAny other transactionRendering of ServicesNot applicable18380000018130000Kirloskar Oil Engines LimitedAvante Spaces Limited (earlier known as Wellness Space Developers Limited)Promoter and Promoter Group.Any other transactionAdvance givenAs approved by the Audit Committee of the Company-3918600007837700000Kirloskar Oil Engines LimitedBhagibai Ramchand Chhabria (HUF)Relative of Non-Executive DirectorDividend paidNot applicable000Kirloskar Oil Engines LimitedEngines LPG LLCSubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company70360000089900000Kirloskar Oil Engines LimitedEngines LPG LLCSubsidiaryAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company-590000000Kirloskar Oil Engines LimitedESVA Pumps India Private LimitedJoint venture of the subsidiary companyPurchase of goods or servicesAs approved by the Audit Committee of the Company302640000-26060000-34760000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable219000000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelDividend paidNot applicable1438000000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable86000000-13000080000000Kirloskar Oil Engines LimitedKandathil Mathew AbrahamNon-Executive DirectorAny other transactionRendering of services and Reimbursement of expensesNot applicable375000003250000Kirloskar Oil Engines LimitedKirloskar Americas Corporation (earlier known as KOEL Americas Corp.)SubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company11630000075100000123300000Kirloskar Oil Engines LimitedKirloskar Americas Corporation (earlier known as KOEL Americas Corp.)SubsidiaryAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company4700000-2900000-1770000Kirloskar Oil Engines LimitedKirloskar Americas Corporation (earlier known as KOEL Americas Corp.)SubsidiaryAny other transactionInvestment in equity sharesNot applicable20850000015900000224400000Kirloskar Oil Engines LimitedKirloskar Brothers LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company2285000064000008740000Kirloskar Oil Engines LimitedKirloskar Chillers Private LimitedPromoter and Promoter Group.Any other transactionPurchases of goods or servcies and Expenses Paid to / (Recovered from)As approved by the Audit Committee of the Company0-3300000Kirloskar Oil Engines LimitedKirloskar Chillers Private LimitedPromoter and Promoter Group.Dividend paidNot applicable13000000Kirloskar Oil Engines LimitedKirloskar DMCCPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company857730000494820000564520000Kirloskar Oil Engines LimitedKirloskar DMCCPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company47610000-586400000Kirloskar Oil Engines LimitedKirloskar Ferrous Industries LimitedPromoter and Promoter Group.Purchase of goods or servicesAs approved by the Audit Committee of the Company708420000-242790000-279560000Kirloskar Oil Engines LimitedKirloskar Ferrous Industries LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company01400000Kirloskar Oil Engines LimitedKirloskar Industries LimitedPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company14514000000Kirloskar Oil Engines LimitedKirloskar Industries LimitedPromoter and Promoter Group.Any other transactionSecurity deposit for leased premisesAs approved by the Audit Committee of the Company0123000000123000000Kirloskar Oil Engines LimitedKirloskar Industries LimitedPromoter and Promoter Group.Dividend paidNot applicable2053000000Kirloskar Oil Engines LimitedKirloskar Management Services Private LimitedPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company163500000-49400000-34030000Kirloskar Oil Engines LimitedKirloskar Management Services Private LimitedPromoter and Promoter Group.Any other transactionInvestment in equity sharesNot applicable01024000011210000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Employees' Group Gratuity FundPost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable0-138130000-97150000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Officers' Superannuation SchemePost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable8920000-4270000-4660000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Officers' Superannuation TrustPost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable380000-240000-650000Kirloskar Oil Engines LimitedKirloskar Pneumatic Company LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company5200000620000200000Kirloskar Oil Engines LimitedKirloskar Proprietary LimitedPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company77520000-25300000-34400000Kirloskar Oil Engines LimitedKirloskar Proprietary LimitedPromoter and Promoter Group.Dividend receivedNot applicable000Kirloskar Oil Engines LimitedKirloskar Solar Technologies Private LimitedEntity controlled by close member of Key Managerial PersonnelAny other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company488000000Kirloskar Oil Engines LimitedKirloskar Trading (SA) (PTY) Ltd. (earlier known as Joburg Industrial Trading (SA) (PTY) Ltd.)Promoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company631000002673000054800000Kirloskar Oil Engines LimitedKirloskar Trading (SA) (PTY) Ltd. (earlier known as Joburg Industrial Trading (SA) (PTY) Ltd.)Promoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company34800000-90100000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryPurchase of goods or servicesAs approved by the Audit Committee of the Company344160000-158890000-141030000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-145500002380000118600000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInvestment in equity sharesNot applicable036313800003631380000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInvestment in preference sharesNot applicable0485000000485000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInterst income accrued on Preference share InvestmentNot applicable199000001990000039800000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionLoan (Repaid)/givenNot applicable323690000861300000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInterest Income on loan givenNot applicable781000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionRecovery of cost incurred under ESOP plan for options granted to subsidiary employeesNot applicable36000021300000Kirloskar Oil Engines LimitedMahesh ChhabriaNon-Executive DirectorAny other transactionRendering of ServicesNot applicable363000003000000Kirloskar Oil Engines LimitedMahesh ChhabriaNon-Executive DirectorDividend paidNot applicable6000000Kirloskar Oil Engines LimitedMrinalini Shreekant KirloskarPromoter and Promoter Group.Dividend paidNot applicable000Kirloskar Oil Engines LimitedMuhavara Enterprise Private LimitedPrivate Company in which Director is a MemberPurchase of goods or servicesAs approved by the Audit Committee of the Company2000000Kirloskar Oil Engines LimitedNavsai Investments Private LimitedEntity controlled by close member of Key Managerial PersonnelDividend paidNot applicable23000000Kirloskar Oil Engines LimitedPratima Sanjay KirloskarPromoter and Promoter Group.Dividend paidNot applicable000Kirloskar Oil Engines LimitedPurvi ShethNon-Executive DirectorAny other transactionRendering of ServicesNot applicable205000001600000Kirloskar Oil Engines LimitedRahul KirloskarNon-Executive DirectorAny other transactionRendering of ServicesNot applicable30000000Kirloskar Oil Engines LimitedRahul KirloskarNon-Executive DirectorDividend paidNot applicable4447000000Kirloskar Oil Engines LimitedRahul SahaiKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable7300000-160000-30000Kirloskar Oil Engines LimitedRahul SahaiKey Managerial PersonnelAny other transactionExpenses Paid to / (Recovered from)Not applicable77000000Kirloskar Oil Engines LimitedRhea ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable000Kirloskar Oil Engines LimitedRoopa Jayant GuptaPromoter and Promoter Group.Dividend paidNot applicable23000000Kirloskar Oil Engines LimitedSanjay KirloskarPromoter and Promoter Group.Dividend paidNot applicable12000000Kirloskar Oil Engines LimitedSatish JamdarNon-Executive DirectorAny other transactionRendering of services and Reimbursement of expensesNot applicable283000002100000Kirloskar Oil Engines LimitedShalini SarinNon-Executive DirectorAny other transactionRendering of ServicesNot applicable150000001100000Kirloskar Oil Engines LimitedSmita RaichurkarKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable2200000-60000-30000Kirloskar Oil Engines LimitedSuman KirloskarRelative of DirectorDividend paidNot applicable10000000Kirloskar Oil Engines LimitedSunil Shah Singh (upto 11th September 2023)Non-Executive DirectorAny other transactionRendering of ServicesNot applicable3000000300000Kirloskar Oil Engines LimitedTACO Prestolite Electric Private Limited (w.e.f 19th May 2023)Private Company in which Director is a DirectorPurchase of goods or servicesAs approved by the Audit Committee of the Company11380000-2260000-2130000Kirloskar Oil Engines LimitedTata Autocomp GY Batteries Private Limited (w.e.f 19th May 2023)Private Company in which Director is a Director and MemberPurchase of goods or servicesAs approved by the Audit Committee of the Company231990000-75060000-96440000Kirloskar Oil Engines LimitedTor.ai Limited (earlier known as Kloudq Technologies Limited)Promoter and Promoter Group.Any other transactionPurchase of Goods or services and Expenses Paid toAs approved by the Audit Committee of the Company127700000-203500000Kirloskar Oil Engines LimitedVinesh Kumar JairathNon-Executive DirectorAny other transactionRendering of ServicesNot applicable403000003500000Kirloskar Oil Engines LimitedYogesh KapurNon-Executive DirectorAny other transactionRendering of ServicesNot applicable298000002400000Kirloskar Oil Engines LimitedGEETANJALI VIKRAM KIRLOSKARPromoter & Promoter GroupDividend paidNot applicable80000000Kirloskar Oil Engines LimitedIEC Air Tools Private LimitedPrivate Company in which director is memberPurchase of goods or servicesAs approved by the Audit Committee of the Company2000000Kirloskar Oil Engines LimitedSahyadri Hospitals Private LimitPrivate Company in which director is a DirectorPurchase of goods or servicesAs approved by the Audit Committee of the Company21000000La-Gajjar Machineries Pvt. Ltd.Akash ShahRelated Party of Subsidiary CompanyAny other transactionReimbursement of expenseseNot Applicable1000000La-Gajjar Machineries Pvt. Ltd.Akash ShahRelated Party of Subsidiary CompanyRemunerationNot Applicable000La-Gajjar Machineries Pvt. Ltd.Akash ShahRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot Applicable1000000La-Gajjar Machineries Pvt. Ltd.Akshay SahniRelated Party of Subsidiary CompanyAny other transactionRendering of servicesNot Applicable9000000La-Gajjar Machineries Pvt. Ltd.Akshay SahniRelated Party of Subsidiary CompanyAny other transactionCommissionNot Applicable10000000900000La-Gajjar Machineries Pvt. Ltd.ESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyPurchase of goods or servicesRefer Note 166640000-8460000-2160000La-Gajjar Machineries Pvt. Ltd.ESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyPurchase of goods or servicesRefer Note 1765000000La-Gajjar Machineries Pvt. Ltd.ESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyAny other transactionSalary ChargebackRefer Note 16400000640000La-Gajjar Machineries Pvt. Ltd.ESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyAny other transactionInvestmentNot Applicable04410000044100000La-Gajjar Machineries Pvt. Ltd.Gauri KirloskarRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesNot Applicable9000000La-Gajjar Machineries Pvt. Ltd.Kirloskar Management Services Private LimitedRelated Party of Holding company and Subsidiary CompanyAny other transactionAdministrative serviceNot Applicable5010000750000-140000La-Gajjar Machineries Pvt. Ltd.La-Gajjar Machineries Pvt. Ltd. Employees Group Gratuity TrustRelated Party of Subsidiary CompanyAny other transactionContribution paid to post employment benefit plan of the companyNot Applicable00-8250000La-Gajjar Machineries Pvt. Ltd.Ranganath N. Krishna (DIR)Related Party of Subsidiary CompanyAny other transactionRendering of servicesNot Applicable6000000La-Gajjar Machineries Pvt. Ltd.Ranganath N. Krishna (DIR)Related Party of Subsidiary CompanyAny other transactionCommissionNot Applicable2500000230000La-Gajjar Machineries Pvt. Ltd.Sunil Shah Singh (upto 19th September 2023)Related Party of Subsidiary CompanyAny other transactionRendering of servicesNot Applicable2000000La-Gajjar Machineries Pvt. Ltd.Sunil Shah Singh (upto 19th September 2023)Related Party of Subsidiary CompanyAny other transactionCommissionNot Applicable250000-50000230000La-Gajjar Machineries Pvt. Ltd.Tor.ai Limited (earlier known as Kloudq Technologies Limited)Related Party of Holding companyPurchase of goods or servicesNot Applicable4100000050000La-Gajjar Machineries Pvt. Ltd.Tor.ai Limited (earlier known as Kloudq Technologies Limited)Related Party of Holding companyAny other transactionReimbursement of expenses to Related party of holding CompanyNot Applicable5000000