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oil engines limited533293KIRLOSENGNOTLISTED2023-04-012024-03-31First half yearly2023-04-012023-09-30CrorestruetrueNANAfalsefalseKirloskar Oil Engines LimitedAtul KirloskarClose member of Key Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable484000000<DIV > <DIV>Generic notes to overall XBRL file -</DIV> <DIV>&nbsp;</DIV> <DIV>1.&nbsp; For type of transaction -Rendering of services-</DIV> <DIV>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>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.</DIV> <DIV>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>&nbsp;</DIV> <DIV>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 30 September 2023 , the Group has not recorded any impairment of receivables relating to amounts owed by related parties (31 March 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>&nbsp;</DIV> <DIV>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>&nbsp;</DIV> <DIV>4.No specific financial indebtedness is incurred to make or give investments.</DIV> <DIV>&nbsp;</DIV> <DIV>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>&nbsp;</DIV> <DIV>6.Amount in brackets in the opening balance and closing balance columns represent credit balances.</DIV> <DIV>&nbsp;</DIV> <DIV>7. Amounts reported are inclusive of GST wherever applicable</DIV> <DIV>&nbsp;</DIV> <DIV>8. ''0.00'/(''0.00') denotes amounts less than Rs.50,000 in absolute terms.</DIV></DIV>Kirloskar Oil Engines LimitedAtul KirloskarClose Member of Key Managerial PersonnelDividend paidNot applicable3669000000Kirloskar Oil Engines LimitedAtul KirloskarClose Member of Key Managerial PersonnelAny other transactionRendering of ServicesNot applicable34180000-400000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryPurchase of goods or servicesAs approved by the Audit Committee of the Company368990000-124400000-158790000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-731000047000002220000Kirloskar 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 applicable08500000085000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInvestment in preference sharesNot applicable0400000000400000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInterst income accrued on Preference share InvestmentNot applicable199000001970000019900000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionLoan (Repaid)/givenNot applicable-13237000021850000086130000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionInterest Income on loan givenNot applicable690000000Kirloskar Oil Engines LimitedLa-Gajjar Machineries Private LimitedSubsidiaryAny other transactionRecovery of cost incurred under ESOP plan for options granted to subsidiary employeesNot applicable-36000023700002130000Kirloskar 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 Company128870000-1700000-20350000Kirloskar Oil Engines LimitedRahul KirloskarNon-Executive DirectorAny other transactionRendering of ServicesNot applicable330000-6000000Kirloskar Oil Engines LimitedRahul KirloskarNon-Executive DirectorDividend paidNot applicable4447000000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable82000000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelDividend paidNot applicable1438000000Kirloskar Oil Engines LimitedGauri KirloskarKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable5620000-40100000-130000Kirloskar Oil Engines LimitedSunil Shah Singh (upto 11th September 2023)Non-Executive DirectorAny other transactionRendering of ServicesNot applicable430000-30000000Kirloskar Oil Engines LimitedShalini SarinNon-Executive DirectorAny other transactionRendering of ServicesNot applicable430000-11000000Kirloskar Oil Engines LimitedKirloskar Ferrous Industries LimitedPromoter and Promoter Group.Purchase of goods or servicesAs approved by the Audit Committee of the Company740950000-317000000-242790000Kirloskar Oil Engines LimitedKirloskar Ferrous Industries LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company1300000140000Kirloskar Oil Engines LimitedKirloskar Proprietary LimitedPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company56320000-27300000-25300000Kirloskar Oil Engines LimitedKirloskar Proprietary LimitedPromoter and Promoter Group.Dividend receivedNot applicable000Kirloskar 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 LimitedMuhavara Enterprise Private LimitedPrivate Company in which Director is a MemberPurchase of goods or servicesAs approved by the Audit Committee of the Company1000000Kirloskar Oil Engines LimitedVinesh Kumar JairathNon-Executive DirectorAny other transactionRendering of ServicesNot applicable530000-35000000Kirloskar Oil Engines LimitedSatish JamdarNon-Executive DirectorAny other transactionRendering of services and Reimbursement of expensesNot applicable730000-21300000Kirloskar Oil Engines LimitedMahesh ChhabriaNon-Executive DirectorAny other transactionRendering of ServicesNot applicable630000-95000000Kirloskar Oil Engines LimitedMahesh ChhabriaNon-Executive DirectorDividend paidNot applicable6000000Kirloskar Oil Engines LimitedYogesh KapurNon-Executive DirectorAny other transactionRendering of ServicesNot applicable600000-32000000Kirloskar 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 Company3370000-137000000Kirloskar 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 Company6800000-330000Kirloskar Oil Engines LimitedKirloskar Chillers Private LimitedPromoter and Promoter Group.Dividend paidNot applicable13000000Kirloskar Oil Engines LimitedOptiqua Pipes and Electricals Private LimitedSubsidiaryPurchase of goods or servicesAs approved by the Audit Committee of the Company17580000-3470000-100000Kirloskar Oil Engines LimitedOptiqua Pipes and Electricals Private LimitedSubsidiaryAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable-580000750000160000Kirloskar Oil Engines LimitedOptiqua Pipes and Electricals Private LimitedSubsidiaryAny other transactionInterest Income on loan givenNot applicable410000000Kirloskar Oil Engines LimitedOptiqua Pipes and Electricals Private LimitedSubsidiaryAny other transactionLoan givenNot applicable08000000080000000Kirloskar Oil Engines LimitedESVA Pumps India Private LimitedJoint venture of the step down subsidiary companyPurchase of goods or servicesAs approved by the Audit Committee of the Company459440000-69700000-26060000Kirloskar Oil Engines LimitedAseem SrivastavKey Managerial PersonnelAny other transactionReimbursement / ( recovery ) of Expenses & Employee AdvancesNot applicable540000100000100000Kirloskar Oil Engines LimitedAseem SrivastavKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable121100000-80000Kirloskar 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 Company93600000-10300000-49400000Kirloskar Oil Engines LimitedKirloskar Management Services Private LimitedPromoter and Promoter Group.Any other transactionInvestment in equity sharesNot applicable01020000010240000Kirloskar 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 Company391860000391900000783770000<DIV > <DIV>The Company has provided capital commitment, net of advances,&nbsp;of&nbsp;Rs.78.36 crores&nbsp; to Avante Spaces&nbsp;Limited&nbsp; as at 30 September 2023 (31 March 2023 : Rs. 117.56 crores).</DIV></DIV>Kirloskar Oil Engines LimitedPurvi ShethNon-Executive DirectorAny other transactionRendering of ServicesNot applicable400000-26000000Kirloskar Oil Engines LimitedKirloskar Pneumatic Company LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company4630000300000620000Kirloskar 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 Company2016200000-75060000Kirloskar Oil Engines LimitedKirloskar Brothers LimitedPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company1461000059000006400000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Officers' Superannuation SchemePost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable8110000-4400000-4270000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Officers' Superannuation TrustPost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable310000-600000-240000Kirloskar Oil Engines LimitedAditi KirloskarRelative of DirectorDividend paidNot applicable479000000Kirloskar Oil Engines LimitedArti KirloskarClose member of Key Managerial PersonnelDividend paidNot applicable807000000Kirloskar Oil Engines LimitedSuman KirloskarRelative of DirectorDividend paidNot applicable10000000Kirloskar Oil Engines LimitedNavsai Investments Private LimitedEntity controlled by close member of Key Managerial PersonnelDividend paidNot applicable20000000Kirloskar Oil Engines LimitedAlpak Investments Private LimitedEntity controlled by close member of Key Managerial PersonnelDividend paidNot applicable000Kirloskar Oil Engines LimitedSanjay KirloskarPromoter and Promoter Group.Dividend paidNot applicable12000000Kirloskar Oil Engines LimitedAlpana KirloskarPromoter and Promoter Group.Dividend paidNot applicable1947000000Kirloskar Oil Engines LimitedAkshay SahniPromoter and Promoter Group.Dividend paidNot applicable000Kirloskar Oil Engines LimitedAnjali Mahesh ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable1000000Kirloskar Oil Engines LimitedAryan ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable000Kirloskar Oil Engines LimitedRhea ChhabriaRelative of Non-Executive DirectorDividend paidNot applicable000Kirloskar Oil Engines LimitedAlok KirloskarPromoter and Promoter Group.Dividend paidNot applicable2000000Kirloskar Oil Engines LimitedMrinalini Shreekant KirloskarPromoter and Promoter Group.Dividend paidNot applicable25000000Kirloskar Oil Engines LimitedPratima Sanjay KirloskarPromoter and Promoter Group.Dividend paidNot applicable000Kirloskar Oil Engines LimitedRoopa Jayant GuptaPromoter and Promoter Group.Dividend paidNot applicable5000000Kirloskar Oil Engines LimitedRahul SahaiKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable93700000-160000Kirloskar Oil Engines LimitedRahul SahaiKey Managerial PersonnelAny other transactionExpenses Paid to / (Recovered from)Not applicable41000000Kirloskar Oil Engines LimitedSmita RaichurkarKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable32700000-60000Kirloskar Oil Engines LimitedAnurag BhaganiaKey Managerial PersonnelAny other transactionRendering of ServicesNot applicable84900000-50000Kirloskar Oil Engines LimitedAnurag BhaganiaKey Managerial PersonnelAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable4000000Kirloskar Oil Engines LimitedKirloskar Americas Corporation (earlier known as KOEL Americas Corp.)SubsidiarySale of goods or servicesAs approved by the Audit Committee of the Company585600008320000075150000Kirloskar 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 Company470000-2100000-2940000Kirloskar Oil Engines LimitedKirloskar Americas Corporation (earlier known as KOEL Americas Corp.)SubsidiaryAny other transactionInvestment in equity sharesNot applicable01590000015900000Kirloskar Oil Engines LimitedArka Financial Holdings Private LimitedSubsidiaryAny other transactionInvestment in equity sharesNot applicable3604900001016600000010526530000Kirloskar Oil Engines LimitedKirloskar DMCCPromoter and Promoter Group.Sale of goods or servicesAs approved by the Audit Committee of the Company505470000479300000494820000Kirloskar Oil Engines LimitedKirloskar DMCCPromoter and Promoter Group.Any other transactionExpenses Paid to / (Recovered from)As approved by the Audit Committee of the Company58640000-34900000-58640000Kirloskar 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 Company348100001040000026730000Kirloskar 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 Company9010000-13100000-9010000Kirloskar Oil Engines LimitedKirloskar Oil Engines Limited Employees' Group Gratuity FundPost Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable0-101800000-138130000Kirloskar Oil Engines LimitedArvind Goel (w.e.f 19th May 2023)Non-Executive DirectorAny other transactionRendering of ServicesNot applicable38000000Kirloskar 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 Company131700000-2260000Kirloskar Oil Engines LimitedKandathil Mathew AbrahamNon-Executive DirectorAny other transactionRendering of services and Reimbursement of expensesNot applicable690000-27000000Kirloskar Oil Engines LimitedM. Lakshminarayan (Upto 11 August 2022)Non-Executive DirectorAny other transactionRendering of servicesNot applicable0-15000000Kirloskar Oil Engines LimitedMrunalini Deshmukh (Upto 20 May 2022)Non-Executive DirectorAny other transactionRendering of servicesNot applicable0-1000000Kirloskar Oil Engines LimitedBhagibai Ramchand Chhabria (HUF)Relative of Non-Executive DirectorDividend paidNot applicable000La-Gajjar Machineries Private LimitedGauri KirloskarRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable6000000La-Gajjar Machineries Private LimitedSunil Shah Singh (upto 19th September 2023)Related Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable600000-50000La-Gajjar Machineries Private LimitedAkshay SahniRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable6000000La-Gajjar Machineries Private LimitedAkash ShahRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesNot applicable6000000La-Gajjar Machineries Private LimitedAkash ShahRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable251000000La-Gajjar Machineries Private LimitedTor.ai Limited (earlier known as Kloudq Technologies Limited)Related Party of Holding CompanyAny other transactionExpenses Paid to / (Recovered from)Not applicable384000000La-Gajjar Machineries Private LimitedKirloskar Management Services Private LimitedRelated Party of Holding Company and Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)Refer Note3080000-2580000750000<DIV > <DIV> <DIV>Value of the related party transaction as approved by the audit committee -&nbsp;Audit Committee is not applicable for La -Gajjar Machineries Private Limited (LGM). The transactions are on arm's length basis accordingly, the board of directors of&nbsp;LGM&nbsp;had noted the same.</DIV></DIV></DIV>La-Gajjar Machineries Private LimitedOptiqua Pipes and Electricals Private LimitedRelated Party of Subsidiary CompanyPurchase of goods or servicesRefer Note164360000940000-21890000<DIV > <DIV>Value of the related party transaction as approved by the audit committee -&nbsp;Audit Committee is not applicable for La -Gajjar Machineries Private Limited (LGM). The transactions are on arm's length basis accordingly, the board of directors of&nbsp;LGM&nbsp;had noted the same.</DIV></DIV>La-Gajjar Machineries Private LimitedESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyAny other transactionPurchase of Goods or services , netRefer Note129910000-6630000-8460000<DIV > <DIV>Value of the related party transaction as approved by the audit committee -&nbsp;Audit Committee is not applicable for La -Gajjar Machineries Private Limited (LGM). The transactions are on arm's length basis accordingly, the board of directors of&nbsp;LGM&nbsp;had noted the same.</DIV></DIV>La-Gajjar Machineries Private LimitedOptiqua Pipes and Electricals Private LimitedRelated Party of Subsidiary CompanyAny other transactionSales ReturnRefer Note3220000-630000-4010000<DIV > <DIV>Value of the related party transaction as approved by the audit committee -&nbsp;Audit Committee is not applicable for La -Gajjar Machineries Private Limited (LGM). The transactions are on arm's length basis accordingly, the board of directors of&nbsp;LGM&nbsp;had noted the same.</DIV></DIV>La-Gajjar Machineries Private LimitedLa-Gajjar Machineries Private Limited Employees Group Gratuity TrustPost-Employment benefit plan of the CompanyAny other transactionContribution PaidNot applicable33000000-8250000La-Gajjar Machineries Private LimitedOptiqua Pipes and Electricals Private LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesNot applicable08550000085500000La-Gajjar Machineries Private LimitedTruangle Technologies LLP (upto 26 September 2022)Related Party of Subsidiary CompanyAny other transactionSecurity deposit for leased premisesNot applicable01200000000Optiqua Pipes and Electricals Private LimitedESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity shares (Refer Note)Not applicable04410000044100000<DIV > <DIV>&nbsp;</DIV> <DIV> <DIV>1.Closing Balance in "Investment in equity shares" represents the carrying value of investment as at 30 September 2023 which is excluding the share of profit from the joint venture.</DIV></DIV></DIV>Optiqua Pipes and Electricals Private LimitedESVA Pumps India Private LimitedRelated Party of Subsidiary CompanyDividend receivedNot applicable501000000Kirloskar Americas Corporation (earlier known as KOEL Americas Corp.)Kirloskar Management Services Private LimitedRelated Party of the Holding Company and Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)Not applicable6000000Kirloskar Americas Corporation (earlier known as KOEL Americas Corp.)Kirloskar Proprietary LimitedRelated Party of the Holding Company and Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)Not applicable11000000Arka Financial Holdings Private LimitedArka Fincap LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesRefer Note569990000982960000010399600000<DIV > <DIV>Value of the related party transaction as approved by the Audit Committee-&nbsp;The investment in the equity shares of Arka Fincap Limited was approved by the Board of Directors of Arka Financial Holdings Private Limited at their meeting held on 3 May 2023 </DIV> <DIV></DIV></DIV>Arka Financial Holdings Private LimitedArka Fincap LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesOmnibus Approval by the Audit Committee41200001142000015540000Arka Financial Holdings Private LimitedArka Fincap LimitedRelated Party of Subsidiary CompanyAny other transactionSale of Investment in Equity shares of Kirloskar Proprietary Ltd150000None15000000Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment in FundRefer Note15680000015680000<DIV >Value of the related party transaction as approved by the audit committee - The investment in Arka Credit Fund I towards sponsor contribution for an amount upto Rs. 5 Crore was approved by the Board of Directors of Arka Financial Holdings Private Limited at their meeting held on 2 November 2022 <DIV></DIV></DIV>Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionIncome earned from InvestmentRefer Note5200000520000<DIV >Value of the related party transaction as approved by the audit committee&nbsp;-Distribution Income and recovery of operating expenses are as per the Private Placement Memorandum issued by Arka Credit Fund I <DIV></DIV></DIV>Arka Financial Holdings Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionRecovery of operating expenseRefer Note5700000570000<DIV > <DIV>Value of the related party transaction as approved by the audit committee - Distribution Income and recovery of operating expenses are as per the Private Placement Memorandum issued by Arka Credit Fund I</DIV></DIV>Arka Financial Holdings Private LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesRefer Note2000000010000020100000<DIV >Value of the related party transaction as approved by the audit committee -The investment in the equity shares of Arka Fincap Limited was approved by the Board of Directors of Arka Financial Holdings Private Limited at their meeting held on 3 May 2023 <DIV></DIV></DIV>Arka Financial Holdings Private LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionSale of Investment in Equity shares of Kirloskar Proprietary Ltd150000None15000000Arka Financial Holdings Private LimitedD SivanandhanRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note18000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -&nbsp;Sitting Fees paid to the Directors of&nbsp; Arka Financial Holdings Private Limited for attending the meeting of Board of Directors/Committee as approved by the Board of Directors of Arka Financial Holdings Private Limited. <DIV></DIV></DIV>Arka Financial Holdings Private LimitedRahul BhagatRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note18000000<DIV > <DIV>Value/Remarks of the related party transaction as approved by the audit committee - Sitting Fees paid to the Directors of&nbsp; Arka Financial Holdings Private Limited for attending the meeting of Board of Directors/Committee as approved by the Board of Directors of Arka Financial Holdings Private Limited.</DIV></DIV>Arka Financial Holdings Private LimitedYogesh KapurRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note12000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -&nbsp;Sitting Fees paid to the Directors of&nbsp; Arka Financial Holdings Private Limited for attending the meeting of Board of Directors/Committee as approved by the Board of Directors of Arka Financial Holdings Private Limited. <DIV></DIV></DIV>Arka Financial Holdings Private LimitedGauri KirloskarRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note5000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -&nbsp;Sitting Fees paid to the Directors of&nbsp; Arka Financial Holdings Private Limited for attending the meeting of Board of Directors/Committee as approved by the Board of Directors of Arka Financial Holdings Private Limited. <DIV></DIV></DIV>Arka Financial Holdings Private LimitedMahesh ChhabriaRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note16000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -Sitting Fees paid to the Directors of&nbsp; Arka Financial Holdings Private Limited for attending the meeting of Board of Directors/Committee as approved by the Board of Directors of Arka Financial Holdings Private Limited. <DIV></DIV></DIV>Arka Financial Holdings Private LimitedKirloskar Proprietary LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesAs approved by the Audit Committee of the Company0700000500000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionInvestment in Fund500000000None1568100000156810000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionSale of Exposure in NCD210000000None20251000000Arka Fincap LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionIncome earned from InvestmentNot applicable522000000Arka Fincap LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesApproved by the Audit Committee - At actuals9720000324000012960000Arka Fincap LimitedArka Investment Advisory Service Private LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of ExpensesOmnibus Approval by the Audit Committee186000001860000Arka Fincap LimitedKirloskar Management Services Private LimitedRelated Party of Subsidiary CompanyAny other transactionExpenses Paid to / (Recovered from)2000000None198000028300003670000Arka Fincap LimitedKirloskar Management Services Private LimitedRelated Party of Subsidiary CompanyAny other transactionReimbursement / ( recovery ) of Expenses9600000None566000000Arka Fincap LimitedOptiqua Pipes and Electricals Private LimitedRelated Party of Subsidiary CompanyAny other transactionSupply Chain Finance - Loan disbursed and repaid50000000None4775000000Loan0.145 daysUnsecuredInvoice Discounting with La-Gajjar Machineries Private LimitedArka Fincap LimitedOptiqua Pipes and Electricals Private LimitedRelated Party of Subsidiary CompanyAny other transactionSupply Chain Finance - Interest receivedNot applicable49000000Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyAny other transactionRepayment of NCD issuedRefer Note15000000-150000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -The subscription by Mr. Vimal Bhandari was approved by Audit Committee of Arka Fincap Limited. The interest payment and the redemption of NCDs was done as per the Offer Document <DIV></DIV></DIV>Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyAny other transactionInterest paid on NCD issuedRefer Note122000000<DIV >Value/Remarks of the related party transaction as approved by the audit committee -The subscription by Mr. Vimal Bhandari was approved by Audit Committee of Arka Fincap Limited. The interest payment and the redemption of NCDs was done as per the Offer Document <DIV></DIV></DIV>Arka Fincap LimitedVimal BhandariRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note4377000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedD SivanandhanRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note84000000<DIV >Value of the related party transaction as approved by the audit committee - As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedVijay ChughRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note79000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedHarish EngineerRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note87000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedYogesh KapurRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note82000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedGauri KirloskarRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note70000000<DIV >Value of the related party transaction as approved by the audit committee -&nbsp;As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedMahesh ChhabriaRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note289000000<DIV >Value of the related party transaction as approved by the audit committee - As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedAmit GuptaRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note2010000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedNiki MehtaRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesRefer Note225000000<DIV >Value of the related party transaction as approved by the audit committee -As approved by the Nomination &amp; remuneration Committee/Board of Directors of Arka Finacap Limited. <DIV></DIV></DIV>Arka Fincap LimitedAditi MahamunkarRelated Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable51000000Arka Fincap LimitedTejas Raja ( Upto 31 July 2023)Related Party of Subsidiary CompanyAny other transactionRendering of ServicesNot applicable174000000Arka Fincap LimitedKirloskar Proprietary LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesNot applicable00100000Arka Investment Advisory Service Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionManagement Fee IncomeRefer Note190000001900000<DIV > <DIV>Value/Remarks of the related party transaction as approved by the audit committee -'The Company is not required to constitute an Audit Committee. The management fee income and the recovery of operating expenses is as per the approved Private Placement Memorandum</DIV></DIV>Arka Investment Advisory Service Private LimitedArka Credit Fund IRelated Party of Subsidiary CompanyAny other transactionRecovery of Operating ExpensesRefer Note149000001050000<DIV > <DIV>Value/Remarks of the related party transaction as approved by the audit committee - The Company is not required to constitute an Audit Committee. The management fee income and the recovery of operating expenses is as per the approved Private Placement Memorandum</DIV></DIV>Arka Investment Advisory Service Private LimitedKirloskar Proprietary LimitedRelated Party of Subsidiary CompanyAny other transactionInvestment in equity sharesNot applicable00100000