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LEYLAND LIMITED500477ASHOKLEYNA2023-04-012024-03-31First half yearly2023-04-012023-09-30CrorestruetrueNANAtruetrueAshok Leyland LtdHinduja Automotive Limited, United KingdomHolding companyAny other transactionOther Expenditure incurred/ Recovered50000000NA2900000-700000-700000Ashok Leyland LtdGulf Oil lubricants India LimitedFellow subsidiariesPurchase of goods or services2150000000NA754000000-101700000-28700000Ashok Leyland LtdGulf Oil lubricants India LimitedFellow subsidiariesSale of goods or services630000000NA33530000000Ashok Leyland LtdGulf Oil lubricants India LimitedFellow subsidiariesAny other transactionOther Expenditure incurred/ Recovered20000000NA130000000Ashok Leyland LtdAlbonair (India) Private LimitedSubsidiariesPurchase of goods or services15600000000NA5071600000-1843400000-1508100000Ashok Leyland LtdAlbonair (India) Private LimitedSubsidiariesSale of goods or services60000000NA150000000Ashok Leyland LtdAlbonair (India) Private LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered270000000NA3090000000Ashok Leyland LtdAlbonair (India) Private LimitedSubsidiariesAny other transactionInterest & Other income70000000NA320000000Ashok Leyland LtdAlbonair GmbH, GermanySubsidiariesAny other transactionOther Expenditure incurred/ Recovered270000000NA0-5000001600000Ashok Leyland LtdAlbonair GmbH, GermanySubsidiariesAny other transactionInterest & Other income30000000NA306000000Ashok Leyland LtdAlbonair GmbH, GermanySubsidiariesAny other transactionGuarantee Given0NA012522000001234000000Ashok Leyland LtdAshok Leyland (Nigeria) LimitedSubsidiariesSale of goods or services300000000NA146800000135300000281700000Ashok Leyland LtdAshok Leyland (Nigeria) LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered50000000NA10000000Ashok Leyland LtdGulf Ashley Motor LimitedSubsidiariesSale of goods or services6210000000NA1130200000188300000235300000Ashok Leyland LtdGulf Ashley Motor LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered120000000NA3640000000Ashok Leyland LtdOptare Plc, UKSubsidiariesAny other transactionInterest & Other income100000000NA760000035000003600000Ashok Leyland LtdOptare Plc, UKSubsidiariesAny other transactionGuarantee Given0NA030088000003013900000Ashok Leyland LtdHLF Services LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered500000000NA60000000-8600000-17200000Ashok Leyland LtdHinduja Leyland Finance LimitedSubsidiariesSale of goods or services10000000NA9000000-1700000Ashok Leyland LtdHinduja Leyland Finance LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered43000000NA810000000Ashok Leyland LtdGlobal TVS Bus Body Builders LimitedSubsidiariesPurchase of goods or services3000000000NA453400000-168200000-127400000Ashok Leyland LtdGlobal TVS Bus Body Builders LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered150000000NA40000000Ashok Leyland LtdAshok Leyland (UAE) LLCSubsidiariesPurchase of goods or services120000000NA1890000000Ashok Leyland LtdAshok Leyland (UAE) LLCSubsidiariesAny other transactionDividend received0Dividend - Approval not applicable3080000000Ashok Leyland LtdAshok Leyland (UAE) LLCSubsidiariesSale of goods or services8350000000NA30842000004559000001140300000Ashok Leyland LtdAshok Leyland (UAE) LLCSubsidiariesAny other transactionOther Expenditure incurred/ Recovered130000000NA560000000Ashok Leyland LtdAshley Aviation LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered50000000NA10000000400000Ashok Leyland LtdAshley Aviation LimitedSubsidiariesAny other transactionInterest & Other income100000000NA1130000000Ashok Leyland LtdAshley Aviation LimitedSubsidiariesInvestment40000000NA4000000000Investment0Not applicableUnsecuredBusiness purposeAshok Leyland LtdAshok Leyland Defence Systems LimitedAssociatesPurchase of goods or services100000000NA5550000000Ashok Leyland LtdAshok Leyland Defence Systems LimitedAssociatesSale of goods or services850000000NA152600000144400000103400000Ashok Leyland LtdAshok Leyland Defence Systems LimitedAssociatesAny other transactionOther Expenditure incurred/ Recovered50000000NA900000000Ashok Leyland LtdAshok Leyland Defence Systems LimitedAssociatesAny other transactionInterest & Other income50000000NA640000000Ashok Leyland LtdLanka Ashok Leyland, PLCAssociatesSale of goods or services4780000000NA4350000002100000279500000Ashok Leyland LtdLanka Ashok Leyland, PLCAssociatesAny other transactionOther Expenditure incurred/ Recovered70000000NA180000000Ashok Leyland LtdAshley Alteams India LimitedJoint venturePurchase of goods or services1750000000NA702500000-63500000-79500000Ashok Leyland LtdAshley Alteams India LimitedJoint venturePurchase of fixed assets150000000NA000Ashok Leyland LtdAshley Alteams India LimitedJoint ventureSale of goods or services10000000NA290000000Ashok Leyland LtdAshley Alteams India LimitedJoint ventureAny other transactionOther Operating Income50000000NA550000000Ashok Leyland LtdAshley Alteams India LimitedJoint ventureAny other transactionOther Expenditure incurred/ Recovered110000000NA20000000Ashok Leyland LtdAshley Alteams India LimitedJoint ventureAny other transactionInterest & Other income80000000NA20000000Ashok Leyland LtdAshley Alteams India LimitedJoint ventureAny other transactionguarantee released12500000NA125000006880000056300000Ashok Leyland LtdHinduja Tech LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered710000000NA189500000-36500000-81100000Ashok Leyland LtdAshok Leyland West Africa Ivory CoastSubsidiariesAny other transactionOther Expenditure incurred/ Recovered250000000NA0-15400000-3800000Ashok Leyland LtdLLC Ashok Leyland RussiaSubsidiariesSale of goods or services350000000NA0-1500000-1400000Ashok Leyland LtdAshok Leyland Educational trustEntities where control existSale of goods or services30000000NA000Ashok Leyland LtdAshok Leyland Educational trustEntities where control existAny other transactionOther Expenditure incurred/ Recovered20000000NA3600000109000009000000Ashok Leyland LtdDA Stuart India Private LimitedFellow subsidiariesAny other transactionOther Expenditure incurred/ Recovered10000000NA300000000Ashok Leyland LtdDA Stuart India Private LimitedFellow subsidiariesPurchase of goods or services240000000NA60000000-17400000-26800000Ashok Leyland LtdHinduja renewables Private LimitedFellow subsidiariesAny other transactionOther Expenditure incurred/ Recovered200000000NA45000000-8200000-7000000Ashok Leyland LtdSwitch Mobility Limited (UK)SubsidiariesAny other transactionGuarantee Given3276100000NA327610000045974000007168800000Ashok Leyland LtdSwitch Mobility Limited (UK)SubsidiariesAny other transactionInterest & Other income100000000NA2500000000Ashok Leyland LtdSwitch Mobility Limited (UK)SubsidiariesSale of goods or services150000000NA33000002250000019100000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesSale of goods or services2500000000NA382000001203700000180300000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesSale of fixed assets360000000NA000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesAny other transactionOther Expenditure incurred/ Recovered700000000NA5490000000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesPurchase of fixed assets700000000NA10570000000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesAny other transactionInterest & Other income1000000000NA19700000000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesPurchase of goods or services2000000000NA12240000000Ashok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesAny other transactionLoan repaid1000000000NA100000000020000000001000000000Loan0.105Upto March'24UnsecuredBusiness purposeAshok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesLoan2150000000NA215000000002150000000Loan0.105Upto March'25UnsecuredBusiness purposeAshok Leyland LtdSwitch Mobility Automotive Limited (India)SubsidiariesLoan2850000000NA285000000002850000000Loan0.1055Upto March'25UnsecuredBusiness purposeAshok Leyland LtdGro Digital Platforms LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered1470000000NA336200000-134200000-190500000Ashok Leyland LtdVishwa Bus and Coaches LimitedSubsidiariesPurchase of goods or services4000000000NA682600000-41000000-40200000Ashok Leyland LtdVishwa Bus and Coaches LimitedSubsidiariesSale of goods or services50000000NA290000000Ashok Leyland LtdVishwa Bus and Coaches LimitedSubsidiariesAny other transactionInterest & Other income50000000NA440000000Ashok Leyland LtdVishwa Bus and Coaches LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered700000000NA1060000000Ashok Leyland LtdTVS Mobility Private limitedRelated Party of SubsidiarySale of goods or services75000000000NA1783880000020825000004096800000Ashok Leyland LtdTVS Mobility Private limitedRelated Party of SubsidiaryAny other transactionOther Income100000000NA70000000Ashok Leyland LtdTVS Mobility Private limitedRelated Party of SubsidiaryAny other transactionOther Expenditure incurred/ Recovered4900000000NA49180000000Ashok Leyland LtdKI Mobility Solutions Private LtdRelated Party of SubsidiarySale of goods or services5000000NA16000005000000Ashok Leyland LtdKI Mobility Solutions Private LtdRelated Party of SubsidiaryPurchase of goods or services5000000NA15000000Ashok Leyland LtdAshok Leyland Employees' Ennore PF TrustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered660000000NA262700000-27900000-28300000Ashok Leyland LtdAshok Leyland Senior Executives' PF TrustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered660000000NA269000000-43100000-47500000Ashok Leyland LtdAshok Leyland Employees Hosur PF TrustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered650000000NA242900000-17800000-18100000Ashok Leyland LtdAshok Leyland Employees' Bhandara PF TrustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered110000000NA36700000-400000-400000Ashok Leyland LtdAshok Leyland Employees' Alwar PF TrustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered55000000NA7600000-700000-700000Ashok Leyland LtdEnnore Foundries Ltd Employees Provident fundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered165000000NA53800000-4400000-3600000Ashok Leyland LtdEnnore Foundries Employees Gratuity FundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered110000000NA400000-400000-13000000Ashok Leyland LtdEnnore Foundries Senior Executive Superannuation FundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered15000000NA900000-100000-100000Ashok Leyland LtdEnnore Foundries Pension Cum Insurance FundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered15000000NA1100000-200000-200000Ashok Leyland LtdAshok Leyland Superannuation FundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered220000000NA84200000-13500000-180700000Ashok Leyland LtdAshok Leyland Employees Gratuity FundEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered440000000NA76700000-76700000-14100000Ashok Leyland LtdMr. Andreas H BiagoschKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered5100000NA900000-61000000Ashok Leyland LtdMr. C B RaoKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered6200000NA1000000-71000000Ashok Leyland LtdMr. Jean BrunolKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered7700000NA2100000-62000000Ashok Leyland LtdMr. Jose Maria AlapontKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered8100000NA1500000-68000000Ashok Leyland LtdMs. Manisha GirotraKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered4200000NA700000-57000000Ashok Leyland LtdMr. Sanjay K AsherKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered7500000NA1200000-70000000Ashok Leyland LtdMr. Saugata GuptaKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered6300000NA1000000-62000000Ashok Leyland LtdMr. Shom Ashok HindujaKey Managerial PersonnelAny other transactionSitting fees / Other expenditure incurred / recovered4900000NA800000-40000000Ashok Leyland LtdMr. Dheeraj G HindujaKey Managerial PersonnelRemuneration60000000NA60000000-900000000Ashok Leyland LtdMr. Shenu AgarwalKey Managerial PersonnelRemuneration41100000NA4110000000Ashok Leyland LtdMr. Gopal MahadevanKey Managerial PersonnelRemuneration26900000NA26900000-991000000Ashok Leyland LtdVishwa Bus and Coaches LimitedSubsidiariesInvestment34000000NA3400000000Investment0Not applicableUnsecuredBusiness purposeAshok Leyland LtdHinduja Automotive Limited, United KingdomHolding CompanyDividend paid0Dividend - Approval not applicable388319000000Ashok Leyland LtdGulf Ashley Motor LimitedSubsidiariesAny other transactionInterest & Other income420000000NA40000000Ashok Leyland LtdPrathama Solar Connect Energy Pvt. LtdFellow subsidiariesAny other transactionOther Expenditure incurred/ Recovered850000000NA226200000-38300000-42300000Ashok Leyland LtdOhm Global Mobility Private LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered1500000000NA9000000-800000Ashok Leyland LtdOhm International Mobility Limited, United KingdomSubsidiariesInvestment100000NA10000000Ashok Leyland LtdOhm Global Mobility Private LimitedSubsidiariesInvestment2999900000NA299990000000Investment0Not applicableUnsecuredBusiness purposeAshok Leyland LtdDrive System Design Ltd UKSubsidiariesAny other transactionOther Expenditure incurred/ Recovered20000000NA4000000-400000Albonair (India) Private LimitedAlbonair GmbH, GermanyFellow SubsidiariesSale of goods or services50000000NA10000006000001600000Albonair (India) Private LimitedAlbonair GmbH, GermanyFellow SubsidiariesPurchase of goods or services150000000NA40800000-5800000-1900000Albonair (India) Private LimitedAlbonair GmbH, GermanyFellow SubsidiariesAny other transactionOther Expenditure incurred/ Recovered340000000NA281500000-5200000-274400000Albonair (India) Private LimitedAlbonair (Taicang) Automotive Technology Co. Limited., ChinaFellow SubsidiariesSale of goods or services50000000NA10000020700000100000Albonair (India) Private LimitedAlbonair (Taicang) Automotive Technology Co. Limited., ChinaFellow SubsidiariesPurchase of goods or services20000000NA000Gulf Ashley Motor LimitedGulf Oil lubricants India LimitedFellow SubsidiariesPurchase of goods or services50000000NA33400000-7100000-7800000Global TVS Bus Body Builders LimitedSwitch Mobility Automotive Limited (India)Fellow SubsidiariesSale of goods or services1250000000NA852000006760000073000000Global TVS Bus Body Builders LimitedVishwa Bus and Coaches LimitedFellow SubsidiariesSale of goods or services10000000NA200000060000Ashok Leyland (UAE) LLCGulf RAK Oil LLCOther Related PartiesPurchase of goods or services0Limits not applicable - foreign company16700000-3600000-7200000Ashok Leyland (UAE) LLCSwitch Mobility Limited (UK)Fellow SubsidiariesAny other transactionOther Expenditure incurred/ Recovered0Limits not applicable - foreign company0600000600000Ashok Leyland (UAE) LLCAshok Leyland Defence Systems LimitedSubsidiariesPurchase of goods or services0Limits not applicable - foreign company290000000-29000000Ashok Leyland (UAE) LLCAshok Leyland West Africa Ivory CoastSubsidiariesSale of goods or services0Limits not applicable - foreign company0136000002500000Ashok Leyland (UAE) LLCAshok Leyland West Africa Ivory CoastSubsidiariesAny other transactionSupplier advance0Limits not applicable - foreign company0199200000201300000Ashok Leyland (UAE) LLCLLC Ashok Leyland RussiaSubsidiariesAny other transactionSupplier advance0Limits not applicable - foreign company015000001500000Ashley Aviation LimitedGulf Oil Middle East LtdOther Related PartiesSale of goods or services0NA0111000000Hinduja Tech LimitedSwitch Mobility Limited (UK)Fellow subsidiariesSale of goods or services50000000NA436000002070000053700000Hinduja Tech LimitedSwitch Mobility Automotive LimitedFellow subsidiariesSale of goods or services30000000NA1840000067000007500000Hinduja Tech LimitedHinduja Automotive Limited, United KingdomHolding Company of Ashok Leyland LimitedAny other transactionOther Expenditure incurred/ Recovered2000000NA84000000Hinduja Tech LimitedHinduja Investments and Project services limitedEntities under the significant influence of KMPAny other transactionOther Expenditure incurred/ Recovered6000000NA2700000-3500000-6700000Vishwa Buses and Coaches LimitedGulf Oil lubricants India LimitedFellow subsidiariesPurchase of goods or services1000000NA600000-70000Vishwa Buses and Coaches LimitedSwitch Mobility Automotive LimitedFellow SubsidiariesSale of goods or services100000000NA30000000Vishwa Buses and Coaches LimitedAshok leyland Gratuity trustEntities where significant influence existAny other transactionOther Expenditure incurred/ Recovered0NA021000000Gro Digital Platforms LimitedHinduja Leyland Finance LimitedFellow subsidiariesAny other transactionOther Income600000000NA370000000Gro Digital Platforms LimitedHinduja Leyland Finance LimitedFellow subsidiariesInterest paid10000000NA510000000Gro Digital Platforms LimitedAlbonair India Private LtdFellow subsidiariesSale of goods or services150000000NA220000002300000Gro Digital Platforms LimitedHinduja Leyland Finance LimitedFellow subsidiariesAny other transactionLoan repaid750000000NA36000000000Gro Digital Platforms LimitedHinduja Leyland Finance LimitedFellow subsidiariesAny other transactionLoan received750000000NA36000000000HLF Services LimitedHinduja Housing Finance LimitedFellow subsidiariesAny other transactionOther Income1000000000NA40960000000HLF Services LimitedHinduja Leyland Finance LimitedFellow subsidiariesAny other transactionOther Income2500000000NA53590000000HLF Services LimitedSwitch Mobility Automotive LimitedFellow subsidiariesAny other transactionOther Income50000000NA1700000400000600000Hinduja Leyland Finance LimitedHinduja Housing Finance LimitedSubsidiariesAny other transactionOther Expenditure incurred/ Recovered100000000NA2690000000Hinduja Leyland Finance LimitedHinduja Housing Finance LimitedSubsidiariesInvestment2000000000NA40210000000Investment0Not applicableUnsecuredBusiness purposeHinduja Leyland Finance LimitedMr.Dheeraj G HindujaKey Managerial PersonnelAny other transactionSitting Fees700000NA70000000Hinduja Leyland Finance LimitedMr.Gopal MahadevanKey Managerial PersonnelAny other transactionSitting Fees1000000NA100000000Hinduja Leyland Finance LimitedMr. Jean BrunolKey Managerial PersonnelAny other transactionSitting Fees600000NA60000000Hinduja Leyland Finance LimitedMr. Jean BrunolKey Managerial PersonnelAny other transactionCommission1800000FY 23 paid now180000000Hinduja Leyland Finance LimitedMr.Dheeraj G HindujaKey Managerial PersonnelAny other transactionCommission6400000FY 23 paid now640000000Hinduja Leyland Finance LimitedMr.Gopal MahadevanKey Managerial PersonnelAny other transactionCommission2100000FY 23 paid now210000000Switch Mobility Limited (UK)Hinduja Automotive Limited, United KingdomHolding Company of Ashok Leyland LimitedLoan0Limits not applicable - foreign company694600000-858900000-536700000Loan0.04Upto March'24UnsecuredBusiness purposeAlbonair (Taicang) Automotive Technology Co. Limited., ChinaAlbonair GmbH, GermanyHolding company of Albonair (Taicang) Automotive Technology Co. Limited., ChinaInterest paid0Limits not applicable - foreign company1000000-274900000-261900000Albonair (Taicang) Automotive Technology Co. Limited., ChinaAlbonair GmbH, GermanyHolding company of Albonair (Taicang) Automotive Technology Co. Limited., ChinaPurchase of goods or services0Limits not applicable - foreign company4700000000Hinduja Tech LimitedHinduja Tech IncSubsidiary of Hinduja Tech LimitedSale of goods or services350000000NA300000003120000066300000Hinduja Tech LimitedHinduja Tech IncSubsidiary of Hinduja Tech LimitedSale of goods or services150000000NA2780000000Hinduja Tech LimitedHinduja Tech UK LimitedSubsidiary of Hinduja Tech LimitedAny other transactionOther Income20000000NA430000028000007100000Hinduja Tech Canada Inc.Hinduja Tech Inc, USASubsidiary of Hinduja Tech LimitedSale of goods or services0Limits not applicable - foreign company490000000Hinduja Tech UK LimitedHinduja Tech IncSubsidiary of Hinduja Tech LimitedAny other transactionOther receivable0Limits not applicable - foreign company015150000061400000Hinduja Tech LimitedHinduja Tech GMBHSubsidiary of Hinduja Tech LimitedSale of goods or services350000000NA1153000000-8800000Switch Mobility Limited (UK)Hinduja Automotive Limited, United KingdomHolding Company of Ashok Leyland LimitedAny other transactionLoan repaid0Limits not applicable - foreign company101820000000Switch Mobility Limited (UK)Hinduja Automotive Limited, United KingdomHolding Company of Ashok Leyland LimitedAny other transactionOther Expenditure incurred/ Recovered0Limits not applicable - foreign company47500000-40300000-2800000Switch Mobility Limited (UK)Switch Mobility Automotive LimitedFellow SubsidiariesAny other transactionOther Expenditure incurred/ Recovered0Limits not applicable - foreign company23600000023600000Switch Mobility Limited (UK)Switch Mobility Europe S.I SpainSubsidiaryAny other transactionInterest & Other income0Limits not applicable - foreign company370000003700000Switch Mobility Limited (UK)Switch Mobility Europe S.I SpainSubsidiaryAny other transactionLoan given0Limits not applicable - foreign company1346000000134600000Switch Mobility Limited (UK)Optare Plc, UKFellow SubsidiariesAny other transactionOther Expenditure incurred/ Recovered0Limits not applicable - foreign company233800000-1045400000-1045100000Drive System Design Limited, UKZebeyond LtdJoint ventureAny other transactionInvestment0Limits not applicable - foreign company010000000Switch Mobility Automotive LimitedOhm Global Mobility Private LimitedFellow SubsidiariesAny other transactionOther Expenditure incurred/ Recovered8000000000NA2320000009700000Switch Mobility Automotive LimitedGulf Oil lubricants India LimitedFellow SubsidiariesPurchase of goods or services20000000NA19000000-600000