 

Transactions during Nature of Relationship Nine months Fiscal
the period / year ended 2020 2019 2018
ended December 31,
2020
Sale of Goods & Subsidiaries 26.99 75.58 82.83 64.59
Services Carl Stahl Craftsman 119.04 197.66 207.68 187.92
Enterprises Private Limited
MC Craftsman Machinery - 0.02 0.18 1.15
Private Limited
Sales Commission Carl Stahl Craftsman 0.01 1.54 - -
expenses Enterprises Private Limited
Reimbursement of Subsidiaries 0.16 10.20 8.93 2.81
Expenditure to
Reimbursement of Carl Stahl Craftsman 0.35 - - -
Expenditure from Enterprises Private Limited
MC Craftsman Machinery 0.19 = - si
Private Limited
Unwinding effect of Subsidiaries 29,97 5.60 9.16 8.76
deemed equity
Dividend payments Key management personnel 2 26.58 5.32 3.04
Remuneration to key Key management personnel 41.45 68.68 66.30 52.41
management personnel
Commission Key management personnel 36.00 8.64 72.84 22.84
Sitting Fee Key management personnel 1.38 2.27 1.64 0.68
Interest Income Subsidiaries - - 0.10 0.07
Loans given Subsidiaries 7 = - *
Loans recovered Subsidiaries 15.50 3.02 28.20 13.71
Conversion of Loan to Subsidiaries - 255.41 - -
Equity
Rental Income Carl Stahl Craftsman 0.14 0.18 0.18 0.21
Enterprises Private Limited
MC Craftsman Machinery 1.95 2.79 2.69 2.53
Private Limited
Trade Receivables Subsidiaries 5.33 26.57 40.87 59.29
Carl Stahl Craftsman 24.91 57.43 66.86 84.26
Enterprises Private Limited
MC Craftsman Machinery 0.20 - - -
Private Limited
Trade Payables Subsidiaries 15.86 18.25 2.40 3.36
Carl Stahl Craftsman. - 0.32 1.61 7.59
Enterprises Private Limited
MC Craftsman Machinery 2.78 2.62 5.37 2.23
Private Limited
Loans - Receivable Subsidiaries 23.17 43.28 243.30 262.80
Interest receivable Subsidiaries 0.33 0.30 0.30 0.20
Remuneration payable Key management personnel 2.03 0.20 1.80 32.90
Rent advance received MC Craftsman Machinery 0.20 0.20 0.20 0.20

Private Limited

 

For details of the related party transactions and as reported in the Restated Financial Information, see “Financial
Statements” beginning on page 225.

Financing Arrangements

There have been no financing arrangements whereby our Promoter, members of the Promoter Group, our
Directors and their relatives (as defined in Companies Act 2013) have financed the purchase by any other person
of securities of our Company during a period of six months immediately preceding the date of the Draft Red

Herring Prospectus, the Red Herring Prospectus and this Prospectus.

Weighted average price at which the Equity Shares were acquired by our Promoter and the Selling
Shareholders in the one year preceding the date of this Prospectus

Our Promoter and the Selling Shareholders have not acquired any Equity Shares in the one year preceding the
date of this Prospectus.

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