Related Party Transactions Details

All amounts are in Indian Rupees Lakhs.

Transaction Summary:

1. Ajay Kumar Tayal (PAN: ABJPT9879J, Whole Time Director)

  • Relation: Whole Time Director of the Company
  • Transaction Type: Loan
  • Opening Balance (01.10.2025): -122.77
  • Transaction Value during period: -10.90
  • Closing Balance (31.03.2026): -133.67

2. Nikita Pal (PAN: CPBPP3633L, Company Secretary and Compliance Officer)

  • Relation: Company Secretary and Compliance Officer
  • Transaction Type: Remuneration
  • Opening Balance (01.10.2025): 0.00
  • Transaction Value during period: 0.00
  • Closing Balance (31.03.2026): -0.64

3. Novax Digital Technologies and Services Limited (PAN: AATCA7642Q)

  • Relation: Mr. Sparsh Abrol, son of Mr. Vishal Abrol (Managing Director), is Director in Novax Digital
  • Transaction Type: Loan
  • Opening Balance (01.10.2025): -858.76
  • Transaction Value during period: 697.26
  • Closing Balance (31.03.2026): -161.50

4. Pranay Kumar Tayal (PAN: AMVPT6384P, Non Executive Director)

  • Relation: Non Executive Director of the Company
  • Transaction Type: Loan
  • Opening Balance (01.10.2025): -90.10
  • Transaction Value during period: -16.89
  • Closing Balance (31.03.2026): -106.99

5. Regency Fincorp Limited (PAN: AACCR4541A)

  • Relation: Mr. Gaurav Kumar, sibling of Mr. Vishal Abrol, is Managing Director of Regency Fincorp
  • Transaction Type: Loan
  • Opening Balance (01.10.2025): -760.24
  • Transaction Value during period: 273.37
  • Closing Balance (31.03.2026): -486.88

6. Smart Energy 111 Techmobil Pvt.Ltd. (PAN: ABMCS2596K)

  • Relation: Mr. Vishal Abrol (Managing Director) and his son Mr. Sparsh Abrol are shareholders
  • Transaction Type: Advances (Loans and Advances)
  • Opening Balance (01.10.2025): -6.99
  • Transaction Value during period: 221.14
  • Closing Balance (31.03.2026): 214.15

7. Tie Ethenic Online Private Limited (PAN: AAICT9598F)

  • Relation: Ms. Shrutika Tayal and Ms. Sadhana Tayal are immediate relatives of Ajay Kumar Tayal and Pranay Kumar Tayal (Directors)
  • Transaction Type: Loan
  • Opening Balance (01.10.2025): 0.00
  • Transaction Value during period: -96.87
  • Closing Balance (31.03.2026): -96.87

8. Vishal Abrol (PAN: AGAPA5607P, Managing Director)

  • Relation: Managing Director of Vani Commercials Limited
  • Transaction Type: Remuneration
  • Opening Balance (01.10.2025): -32.77
  • Transaction Value during period: 1.66
  • Closing Balance (31.03.2026): -31.11

9. Sparsh Abrol (PAN: CHLPA1123L, Manager Legal)

  • Relation: Manager Legal of the Company and son of Mr. Vishal Abrol
  • Transaction Type: Remuneration
  • Opening Balance (01.10.2025): 0.00
  • Transaction Value during period: 6.00
  • Closing Balance (31.03.2026): 0.00