Nature of Disclosure: Regulatory filing submitted to BSE Limited disclosing Related Party Transactions on a standalone basis for the half year ended 31st March, 2026, in compliance with Regulation 23(9) of SEBI LODR Regulations, 2015.
Total Transaction Value: The aggregate value of all related party transactions during the reporting period was ₹3,204.06 lakh.
Key Transactions by Counterparty:
Directors and Key Management Personnel:
- Ashish Gulati (Managing Director): Remuneration of ₹6,033 lakh with opening balance of ₹6.26 lakh, closing balance of (₹4.17) lakh; Reimbursements of ₹26.04 lakh with zero opening and closing balances
- Pardeep Singh (Director): Remuneration of ₹1.72 lakh with opening balance of ₹0.60 lakh, closing balance of ₹0.00
- Pooja Singh (Director): Remuneration of ₹3.47 lakh with opening balance of ₹0.58 lakh, closing balance of ₹0.60 lakh
- Vikrant (Director): Remuneration of ₹1.02 lakh with zero opening balance, closing balance of ₹1.02 lakh; Reimbursements of ₹0.61 lakh with zero opening balance, closing balance of ₹0.61 lakh
- Sumit Kumar (CFO): Remuneration of ₹5.00 lakh with opening balance of ₹0.80 lakh, closing balance of ₹0.80 lakh
- Ankit Kapoor (Company Secretary & Compliance Officer): Remuneration of ₹3.05 lakh with zero opening balance, closing balance of ₹0.80 lakh
Independent Directors (Sitting Fees):
- Karan Vir Bindra: ₹0.34 lakh with opening balance of ₹0.64 lakh, closing balance of ₹0.48 lakh
- Salina Chalana: ₹0.34 lakh with opening balance of ₹0.76 lakh, closing balance of ₹0.52 lakh
- Akash Arora: ₹0.18 lakh with opening balance of ₹0.16 lakh, closing balance of ₹0.26 lakh
- Pardeep Dalal (Non-Executive Director): ₹0.00 with zero opening and closing balances
- Arun Kumar Tripathi (Non-Executive Director): ₹0.02 lakh with zero opening balance, closing balance of ₹0.02 lakh
Relatives of Directors:
- Nehad Gulati (Relative of Director): Remuneration of ₹24.00 lakh with opening balance of ₹4.00 lakh, closing balance of ₹3.11 lakh
- Harsh Gulati (Relative of Director): Loan of ₹47.00 lakh with opening balance of ₹237.35 lakh, closing balance of ₹190.35 lakh
- Usha Gulati (Relative of Director): Loan of ₹54.15 lakh with opening balance of ₹214.50 lakh, closing balance of ₹160.35 lakh
Associate Concerns:
- Shinto Organics: Sale of goods/services ₹90.95 lakh (opening ₹33.01 lakh, closing ₹13.40 lakh); Purchase of goods/services ₹3.29 lakh (opening ₹0.14 lakh, closing ₹0.00)
- Bionexy Pharma: Purchase of goods/services ₹1.06 lakh (zero opening balance, zero closing balance)
- LV Life Sciences: Purchase of goods/services ₹1.33 lakh (opening ₹1.75 lakh, closing ₹0.00); Sale of goods/services ₹19.10 lakh (opening ₹248.00 lakh, closing ₹0.00)
- Astonea One Private Limited: Purchase of goods/services ₹0.62 lakh (opening ₹2.18 lakh, closing ₹0.00); Sale of goods/services ₹2,627.74 lakh (opening ₹1,261.29 lakh, closing ₹1,122.97 lakh)
- Ascot Biolabs Private Limited: Rent income ₹15.22 lakh (opening ₹4.13 lakh, closing ₹1.40 lakh); Sale of goods/services ₹138.04 lakh (opening ₹100.48 lakh, closing ₹37.20 lakh); Loan ₹18.75 lakh (opening ₹18.18 lakh, closing ₹0.00)
Regulatory Compliance: The disclosure is made pursuant to Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. All amounts are reported in lakhs of Indian rupees. The Audit Committee approval status is marked as "NA" for all transactions, indicating they were ratified rather than pre-approved.