Date: November 13, 2026

1. KMP / Board / Auditor Changes

Not Specified

2. Dividend Declaration or Non-Declaration

Not Specified

3. Board Meeting Outcomes

Not Specified

4. Financial Results (Standalone & Consolidated)

Not Specified

5. Auditor’s Report

Not Specified

6. Disinvestment / Strategic Actions

Not Specified

7. Media Release / Investor Communication

Not Specified

8. Other Operational / Legal / Strategic Disclosures

Related Party Transactions Disclosure for H1 FY2027 (September 30, 2026)

A. Related Parties and Relationships:

  • Holding Company: Not specified
  • Key Managerial Personnel/Directors:
  • Mrs. Mahima Goel (Managing Director)
  • Mr. Rajeev Goel (Non-Executive Director)
  • Mr. Rahul Bajaj (Executive Director & Chief Financial Officer)
  • Mr. Rakesh Mohan (Independent Director)
  • Mr. Laxman Singh Rao (Independent Director)
  • Mrs. Chetna Verma (Independent Director)
  • Mr. Kalapi Vinit Nagada (Non-Executive Director, w.e.f 14.05.2026)
  • Mr. Dayashankar Patel (Independent Director, w.e.f 14.05.2026)
  • Mrs. Reeta (Company Secretary & Compliance Officer)
  • Entities with KMP Significant Influence:
  • M/s ASRI Trade Pte. Ltd.
  • M/s MLH Ventures LLP
  • M/s Cinekorn Entertainment Pvt. Ltd.
  • Fellow Subsidiaries:
  • M/s ASRI Trade Pte. Ltd.
  • Associate: Not specified

B. Transactions During the Period (Amounts in ₹ Lakhs):

Enterprises Transactions:

  • Reimbursement of expense from related parties: Rajeev Goel (Legal Cost Reimbursement Received): -0.10
  • Directors Sitting Fee:
  • Mr. Rakesh Mohan: 0.65
  • Mr. Laxman Singh Rao: 0.65
  • Mrs. Chetna Verma: 0.50
  • Mr. Dayashankar Patel: 0.40
  • Sale of Goods/Services: M/s ASRI Trade Pte. Ltd. (Singapore): 580.00
  • Purchase of Goods/Services:
  • M/s ASRI Trade Pte. Ltd. (Singapore): 35.41
  • M/s Cinekorn Entertainment Pvt. Ltd.: Not specified
  • Rental Income: Not specified
  • Sale of Fixed Assets: Not specified

Key Management Personnel Transactions:

  • Short term employee benefits (Remuneration):
  • Mr. Rajeev Goel: 4.80
  • Mrs. Mahima Goel: 12.90
  • Mr. Rahul Bajaj: 5.22
  • Mrs. Reeta: 2.82
  • Post employment benefits: Not specified
  • Other long term benefits (Reimbursement of Traveling & other Expenses):
  • Mrs. Mahima Goel: 3.14
  • Mr. Rajeev Goel: 0.13
  • Mr. Rahul Bajaj: Not specified

C. Related Party Balances (Amounts in ₹ Lakhs as of September 30, 2026):

Enterprises Balances:

  • Current Loans: Not specified
  • Sundry Debtors: M/s ASRI Trade Pte. Ltd. (Singapore): 40.85
  • Sundry Creditors:
  • M/s ASRI Trade Pte. Ltd. (Singapore): Not specified
  • M/s Cinekorn Entertainment Pvt. Ltd.: Not specified
  • Other Current Liabilities: M/s ASRI Trade Pte. Ltd. (Singapore): 5.00
  • Equity Contribution: M/s ASRI Trade Pte. Ltd. (Singapore): 37.19 [Pending with AD Bank for Approval of UIN from RBI under FEMA and ODI Regulations]
  • Directors Sitting Fees Payable: Mrs. Chetna: 0.25

Key Management Personnel Balances:

  • Short term employee benefits payable:
  • Mr. Rajeev Goel: Not specified
  • Mrs. Mahima Goel: 0.57
  • Mr. Rahul Bajaj: 1.73
  • Mrs. Reeta: 1.14
  • Post employment benefits payable: 0.47
  • Other long term benefits payable (Reimbursement of Traveling & other Expenses):
  • Mahima Goel: Not specified
  • Rajeev Goel: Not specified
  • Rahul Bajaj: -0.10

Compliance Confirmations:

1. Transactions are comprehensive, reviewed by Internal Auditors, in ordinary course of business at arm's length, and compliant with regulatory requirements

2. Management confirms requisite arm's length tests have been done and documented, with external expert confirmation where required

3. Related Party Transactions requiring Audit Committee approval are within the ambit of Omnibus Approval

4. Director remuneration determined by Nomination & Remuneration Committee based on individual performance and market benchmarks