General information about company
Scrip code*		544184
NSE Symbol*		BOROSCI
MSEI Symbol*		NOTLISTED
ISIN*		INE02L001032
Name of company		BOROSIL SCIENTIFIC LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		21-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		15-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		21-05-2025 14:40
End date and time of board meeting		21-05-2025 17:00
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		11-02-2025
Indicate Company website link for updated RPT policy of the Company		https://www.borosilscientific.com/wp-content/uploads/2025/04/08-Related_party_transaction_policy-revised.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	11770.13	39249.01
	Other income	264.75	776
	Total income	12034.88	40025.01
2	Expenses
(a)	Cost of materials consumed	3701.48	12648.92
(b)	Purchases of stock-in-trade	509.38	1172.86
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	316.9	281.17
(d)	Employee benefit expense	1522.21	6044.8
(e)	Finance costs	17.62	77.73
(f)	Depreciation, depletion and amortisation expense	430.14	1691.36
(g)	Other Expenses
1	Other Expenses	3584.91	13276.47
	Total other expenses	3584.91	13276.47
	Total expenses	10082.64	35193.31
3	Total profit before exceptional items and tax	1952.24	4831.7
4	Exceptional items	0	0
5	Total profit before tax	1952.24	4831.7
6	Tax expense
7	Current tax	392.92	1080.99
8	Deferred tax	141.91	249.05
9	Total tax expenses	534.83	1330.04
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1417.41	3501.66
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1417.41	3501.66
17	Other comprehensive income net of taxes	19.36	7.71
18	Total Comprehensive Income for the period	1436.77	3509.37
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	889.33	889.33
	Face value of equity share capital	1	1
22	Reserves excluding revaluation reserve		40031.07
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.59	3.94
	Diluted earnings (loss) per share from continuing operations	1.59	3.94
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	1.59	3.94
	Diluted earnings (loss) per share from continuing and discontinued operations	1.59	3.94
24	Debt equity ratio	0	0	Textual Information( 1)
25	Debt service coverage ratio	0	0	Textual Information( 2)
26	Interest service coverage ratio	0	0	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block
Textual Information(4)	Notes as per PDF submitted

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	9494.33
	Capital work-in-progress	136.72
	Investment property	0
	Goodwill	5931.84
	Other intangible assets	92.21
	Intangible assets under development	3.83
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4078.16
	Trade receivables, non-current	0
	Loans, non-current	635.32
	Other non-current financial assets	251.83
	Total non-current financial assets	4965.31
	Deferred tax assets (net)	0
	Other non-current assets	231.77
	Total non-current assets	20856.01
2	Current assets
	Inventories	8764.78
	Current financial asset
	Current investments	10541.99
	Trade receivables, current	6363.4
	Cash and cash equivalents	1324.7
	Bank balance other than cash and cash equivalents	133.43
	Loans, current	18.75
	Other current financial assets	594.51
	Total current financial assets	18976.78
	Current tax assets (net)	0
	Other current assets	1346.71
	Total current assets	29088.27
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	49944.28
	Total current assets	29088.27
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	49944.28
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	889.33
	Other equity	41129.36
	Total equity attributable to owners of parent	42018.69
	Non controlling interest
	Total equity	42018.69
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	30.71
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	30.71
	Provisions, non-current	0
	Deferred tax liabilities (net)	995.48
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1026.19
	Current liabilities
	Current financial liabilities
	Borrowings, current	493.95
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	787.81
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2276.18
	Total Trade payable	3063.99
	Other current financial liabilities	1993.95
	Total current financial liabilities	5551.89
	Other current liabilities	752.83
	Provisions, current	497.59
	Current tax liabilities (Net)	97.09
	Deferred government grants, Current	0
	Total current liabilities	6899.4
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7925.59
	Total equity and liabilities	49944.28
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Notes as per PDF submitted

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Scientific – Laboratory Glass and equipment and Process System	8623.96	26550.45
2	Glassware	2985.96	12213.06
3	Others	160.21	485.5
	Total Segment Revenue	11770.13	39249.01
	Less: Inter segment revenue	0	0
	Revenue from operations	11770.13	39249.01
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Scientific – Laboratory Glass and equipment and Process System	2701.15	7794.33
2	Glassware	-380.58	-1423.55
3	Others	79.32	221.78
	Total Profit before tax	2399.89	6592.56
	i. Finance cost	17.62	77.73
	ii. Other Unallocable Expenditure net off Unallocable income	430.03	1683.13
	Profit before tax	1952.24	4831.7
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Scientific – Laboratory Glass and equipment and Process System	15618.78	15618.78
2	Glassware	11110.04	11110.04
3	Others	279.45	279.45
	Total Segment Asset	27008.27	27008.27
	Un-allocable Assets	22936.01	22936.01
	Net Segment Asset	49944.28	49944.28
4	Segment Liabilities
	Segment Liabilities
1	Scientific – Laboratory Glass and equipment and Process System	3934.66	3934.66
2	Glassware	2205.84	2205.84
3	Others	25.58	25.58
	Total Segment Liabilities	6166.08	6166.08
	Un-allocable Liabilities	1759.51	1759.51
	Net Segment Liabilities	7925.59	7925.59
	Disclosure of notes on segments	Textual Information(1)

Text Block
Textual Information(1)	Notes as per PDF submitted

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains / (losses) on defined benefit plans	25.87	10.30
	Total Amount of items that will not be reclassified to profit and loss	25.87	10.30
2	Income tax relating to items that will not be reclassified to profit or loss	6.51	2.59
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	19.36	7.71

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	4831.7
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	77.73
	Adjustments for decrease (increase) in inventories	116.34
	Adjustments for decrease (increase) in trade receivables, current	-1090.74
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	9518.59
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-492.57
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-516.66
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	1691.36
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-8.03
	Adjustments for dividend income	0
	Adjustments for interest income	39.35
	Adjustments for share-based payments	47.23
	Adjustments for fair value losses (gains)	-251.78
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	-16.15
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	-19.58
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	9016.39
	Net cash flows from (used in) operations	13848.09
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	1129.83
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	12718.26
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	2500
	Other cash payments to acquire equity or debt instruments of other entities	12774
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	13.69
	Purchase of property, plant and equipment	1314.37
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	628
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	123.8
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-5.27
	Net cash flows from (used in) investing activities	-12084.15
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	155.84
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	473.14
	Payments of lease liabilities	94.5
	Dividends paid	0
	Interest paid	77.21
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-0.65
	Net cash flows from (used in) financing activities	-489.66
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	144.45
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.05
	Net increase (decrease) in cash and cash equivalents	144.5
	Cash and cash equivalents cash flow statement at beginning of period	1180.2
	Cash and cash equivalents cash flow statement at end of period	1324.7

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Sale of goods or services

10000

2421.07

540.41

798.01

in case monies are due to either party as a result of the transaction", negative balance indicates Amount Payable and positive balance indicates Amount Receivable

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Interest received

342.81

42.64

272.55

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Purchase of goods or services

200

5.88

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Any other transaction

Rent Expenses / Security Deposit

147.2

75.18

34.17

The opening & closing balance is the Security Deposit amount receivable by the Company.

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Any other transaction

Business support service expense

3000

1201.75

in case monies are due to either party as a result of the transaction", negative balance indicates Amount Payable and positive balance indicates Amount Receivable

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Any other transaction

Receivable pursuant to scheme of arrangement

8980.91

In accordance with the Composite Scheme of Arrangement approved by National Company Law Tribunal, Mumbai vide its Order dated November 2, 2023

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Any other transaction

Share based payment payable as on balance sheet date

41.03

45.06

Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.

Borosil Scientific Limited

Borosil Limited

Entities with joint control

Any other transaction

Rent Income

10.71

4.57

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Sale of goods or services

500

150.2

162.44

20.49

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Interest received

64.02

9.3

8.37

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Any other transaction

Reimbursement of expenses from Goel

212

10.41

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Purchase of goods or services

500

41.31

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Inter-corporate deposit

900

628

Inter-corporate deposit

10.00%

3 years

Unsecured

Working capital

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Any other transaction

Investments as on balance sheet date

4076.94

Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.

Borosil Scientific Limited

Goel Scientific Glass Works Limited

Subsidiary Company

Any other transaction

Share based payment receivable as on balance sheet date

3.54

Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.

Borosil Scientific Limited

Shreevar Kheruka

Promoter Director

Any other transaction

Sitting fees for the period

Refer notes

2.8

In accordance with the Company’s Nomination and Remuneration Policy

Borosil Scientific Limited

Pradeep Kumar Kheruka

Promoter Director

Any other transaction

Sitting fees for the period

Refer notes

0.5

In accordance with the Company’s Nomination and Remuneration Policy

Borosil Scientific Limited

Sonargaon Properties LLP

Entities with joint control

Any other transaction

Rent expenses for the period

120.6

Refer notes

60.3

Borosil Scientific Limited

Cycas Trading LLP

Entities with joint control

Any other transaction

Rent expenses for the period

9.43

4.81

Borosil Scientific Limited

General Magnets LLP

Entities with joint control

Any other transaction

Rent expenses for the period

14.39

7.2

Goel Scientific Glass Works Limited

Borosil Limited

Entities with joint control

Purchase of goods or services

7.79

Borosil Limited (BL) is not a related party of Goel Scientific Glass Works Limited under Companies Act, 2013. However, BL is a related party of the Company as per Listing Regulations and since the transaction does not exceed the limit for RPT approval, the approval of audit committee of Borosil Scientific Limited was not required

Goel Scientific Glass Works Limited

Borosil Limited

Entities with joint control

Any other transaction

Reimbursement of Expenses

9.98

16.61

8.55

Goel Scientific Glass Works Limited

Goel Impex

Director of Goels Scientific Glass Works Limited have significant influence

Any other transaction

Commission on Sales

2000

4.11

Approval of Audit Committee of Borosil Scientific Limited was not required

Goel Scientific Glass Works Limited

Goel Impex

Director of Goels Scientific Glass Works Limited have significant influence

Sale of goods or services

2000

61.45

61.3

Approval of Audit Committee of Borosil Scientific Limited was not required

Goel Scientific Glass Works Limited

Ablaze Polymer & lining Coating Pvt. Ltd.

Director of Goels Scientific Glass Works Limited have significant influence

Purchase of goods or services

16.63

Approval of Audit Committee of Borosil Scientific Limited was not required

Goel Scientific Glass Works Limited

Kamal Associates

Director of Goels Scientific Glass Works Limited have significant influence

Any other transaction

Commission on Sales

-1.47

Approval of Audit Committee of Borosil Scientific Limited was not required

Total value of transaction during the reporting period

13745.32

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M/s. Chaturvedi & Shah LLP	Yes	30-06-2024

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Text Block

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Text Block

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification