General information about company
Scrip code*		531215
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE005C01017
Name of company		RTS POWER CORPORATION LTD
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		08-05-2026
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		28-05-2026 14:00
End date and time of board meeting		28-05-2026 16:30
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		29-05-2025
Indicate Company website link for updated RPT policy of the Company		https://rtspower.com/investors-relationship/
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	There has been no defaults on loans and debt securities

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
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	2537.38	7169.47
	Other income	1.14	534.83
	Total income	2538.52	7704.3
2	Expenses
(a)	Cost of materials consumed	2078.04	5765.79
(b)	Purchases of stock-in-trade	4.47	4.47
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-37.67	-337.53
(d)	Employee benefit expense	79.86	328.17
(e)	Finance costs	72.61	242.25
(f)	Depreciation, depletion and amortisation expense	51.98	204.99
(g)	Other Expenses
1	Other Expenses	374.3	1089.91
	Total other expenses	374.3	1089.91
	Total expenses	2623.59	7298.05
3	Total profit before exceptional items and tax	-85.07	406.25
4	Exceptional items	0	0
5	Total profit before tax	-85.07	406.25
6	Tax expense
7	Current tax	13.7	65.67
8	Deferred tax	-22.51	-17.05
9	Total tax expenses	-8.81	48.62
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	-76.26	357.63
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	-76.26	357.63
17	Other comprehensive income net of taxes	12.63	12.63
18	Total Comprehensive Income for the period	-63.63	370.26
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	916.85	916.85
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		14750.33
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.83	3.9
	Diluted earnings (loss) per share from continuing operations	-0.83	3.9
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	-0.83	3.9
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.83	3.9
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

1.Previous quarter's / year's figures have been regrouped and rearranged wherever necessary to correspond with the current quarter's /years's classification / disclosure.

2.The above audited standalone financial results for the quarter ended March 31, 2026 alongwith notes thereupon were reviewed by the audit committee and thereafter approved by the Board of Directors and were taken on record at their meetings held on May 28, 2026. The figures for the quarter ended March 31, 2026 and March 31, 2025 are arrived at as diference between audited figures for the year ended and the reviewed figures for the nine months ended for the relevant financial years.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7856.58
	Capital work-in-progress	8.85
	Investment property	0.6
	Goodwill	0
	Other intangible assets	0.48
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	5265.34
	Trade receivables, non-current
	Loans, non-current	113.03
	Other non-current financial assets
1	Other Financial Assets	1407.16
2
3
4
5
	Details of other non-current financial assets
	Total of other non-current financial assets	1407.16
	Total non-current financial assets	6785.53
	Deferred tax assets (net)	240.29
	Other non-current assets
1	Other non-current assets	5
2
3
4
5
	Details of other non-current assets
	Total of other non-current assets	5
	Total non-current assets	14897.33
2	Current assets
	Inventories	2994.35
	Current financial asset
	Current investments	1497.92
	Trade receivables, current	1938.42
	Cash and cash equivalents	219.81
	Bank balance other than cash and cash equivalents	11.35
	Loans, current	0
	Other current financial assets
1	Other Financial Assets	2.69
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	2.69
	Total current financial assets	3670.19
	Current tax assets (net)	0.4
	Other current assets
1	Other Current Assets	352.79
2
3
4
5
	Details of other current assets
	Total of other current assets	352.79
	Total current assets	7017.73
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21915.06
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	916.85
	Other equity	14750.33
	Total equity attributable to owners of parent	15667.18
	Non controlling interest
	Total equity	15667.18
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	37.68
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
1	Lease Liabilities	535.55
2	Other Financial liabilities	10.41
3
4
5
	Details of other non-current financial liabilities
	Total of other non-current financial liabilities	545.96
	Total non-current financial liabilities	583.64
	Provisions, non-current	29.26
	Deferred tax liabilities (net)	1780.72
	Deferred government grants, Non-current
	Other non-current liabilities
1
2
3
4
5
	Details of other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	2393.62
	Current liabilities
	Current financial liabilities
	Borrowings, current	1963.58
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	16.76
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1414.4
	Total Trade payable	1431.16
	Other current financial liabilities
1	Lease Liabilities	9.07
2	Other financial liabilities	21.09
3
4
5
	Details of other current financial liabilities
	Total of other current financial liabilities	30.16
	Total current financial liabilities	3424.9
	Other current liabilities
1	Other current liabilities	354.67
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities	354.67
	Provisions, current	74.69
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	3854.26
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	6247.88
	Total equity and liabilities	21915.06
	Disclosure of notes on assets and liabilities

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
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	Electrical Goods	2532.01	7092.16
2	Wind Energy	5.37	77.31
	Total Segment Revenue	2537.38	7169.47
	Less: Inter segment revenue	0	0
	Revenue from operations	2537.38	7169.47
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Electrical Goods	72.47	925.43
2	Wind Energy	2.57	38.54
	Total Profit before tax	75.04	963.97
	i. Finance cost	72.61	242.25
	ii. Other Unallocable Expenditure net off Unallocable income	87.5	315.47
	Profit before tax	-85.07	406.25
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Electrical Goods	13133.95	13133.95
2	Wind Energy	314.47	314.47
	Total Segment Asset	13448.42	13448.42
	Un-allocable Assets	8466.64	8466.64
	Net Segment Asset	21915.06	21915.06
4	Segment Liabilities
	Segment Liabilities
1	Electrical Goods	4061.72	4061.72
2	Wind Energy	0.54	0.54
	Total Segment Liabilities	4062.26	4062.26
	Un-allocable Liabilities	2185.62	2185.62
	Net Segment Liabilities	6247.88	6247.88
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
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	Fair valuation of Investment	24.69	24.69
2	Employee benefit (Defined benefit obligation)	-7.81	-7.81
	Total Amount of items that will not be reclassified to profit and loss	16.88	16.88
2	Income tax relating to items that will not be reclassified to profit or loss	4.25	4.25
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	12.63	12.63

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
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	406.25
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	242.25
	Adjustments for decrease (increase) in inventories	-347.91
	Adjustments for decrease (increase) in trade receivables, current	1254.77
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	20.29
	Adjustments for decrease (increase) in other non-current assets	-5
	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	-805.02
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	204.99
	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	0
	Adjustments for dividend income	9.43
	Adjustments for interest income	312.57
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	-55.89
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	-46.02
	Other adjustments for non-cash items	-60.73
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	79.73
	Net cash flows from (used in) operations	485.98
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	76.57
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	409.41
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	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	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	85.42
	Purchase of property, plant and equipment	49.51
	Proceeds from sales of investment property	0
	Purchase of investment property	55.68
	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	0
	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	9.43
	Interest received	69.3
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-653.4
	Net cash flows from (used in) investing activities	-594.44
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	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	599.24
	Repayments of borrowings	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	201.64
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-8.1
	Net cash flows from (used in) financing activities	389.5
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	204.47
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	204.47
	Cash and cash equivalents cash flow statement at beginning of period	15.34
	Cash and cash equivalents cash flow statement at end of period	219.81

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
Sr. No.	Name	PAN	Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	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
1	RTS POWER CORPORATION LTD	AABCR2618B	SUCHIR INDUSTRIES PVT LTD	AAACB6692A	Enterprise over which key Managerial personnel are able to exercise significant Influence.	Any other transaction	Rent Paid	30	Approved	30	29-03-2025	13.23	0	0
2	RTS POWER CORPORATION LTD	AABCR2618B	ABHAY BHUTORIA	ADQPB1485K	Key Managerial Personnel	Any other transaction	Rent Received	4	Approved	4	29-03-2025	1.95	0	0
3	RTS POWER CORPORATION LTD	AABCR2618B	REENGUS WIRES PVT LTD	AAJCR8850M	Subsidiary	Any other transaction	Rent Received	20	Approved	20	29-03-2025	8.18	0	0
4	RTS POWER CORPORATION LTD	AABCR2618B	ABHAY BHUTORIA	ADQPB1485K	Key Managerial Personnel	Remuneration		60	Approved	60	14-08-2023	23.08	0	0
5	RTS POWER CORPORATION LTD	AABCR2618B	RAJENDRA BHUTORIA	ADPPB9324C	Key Managerial Personnel	Remuneration		50	Approved	50	14-08-2024	10.5	0	0
6	RTS POWER CORPORATION LTD	AABCR2618B	SIDDHARTH BHUTORIA	ADOPB7582M	Key Managerial Personnel	Remuneration		50	Approved	50	14-08-2025	16.5	0	0
7	REENGUS WIRES PRIVATE LIMITED	AAJCR8500M	SUCHIR BHUTORIA	CDPPB3213G	Subsidiary	Remuneration		36	Approved	36	29-03-2021	14.78	0	0
8	REENGUS WIRES PRIVATE LIMITED	AAJCR8500M	RACHNA BHUTORIA	ADOPB0852E	Subsidiary	Remuneration		12	Approved	12	29-03-2022	6	0	0
9	RTS POWER CORPORATION LTD	AABCR2618B	SUCHIR INDUSTRIES PVT LTD	AAACB6692A	Enterprise over which key Managerial personnel are able to exercise significant Influence.	Sale of goods or services		300	Approved	300	29-03-2024	114.53	0	0
10	RTS POWER CORPORATION LTD	AABCR2618B	REENGUS WIRES PVT LTD	AAJCR8850M	Subsidiary	Purchase of goods or services		300	Approved	300	29-03-2024	123.42	0	0
11	REENGUS WIRES PRIVATE LIMITED	AAJCR8500M	SUCHIR INDUSTRIES PVT LTD	AAACB6692A	Enterprise over which key Managerial personnel are able to exercise significant Influence.	Sale of goods or services		400	Approved	400	29-03-2024	184.68	0	0
12	RTS POWER CORPORATION LTD	AABCR2618B	REENGUS WIRES PVT LTD	AAJCR8850M	Subsidiary	Investment		3663.5	Approved	3663.5	30-09-2021	0	3663.5	3663.5					Investment	0.01%	7 years from the Date of Subscription	Unsecured	Conversion of Loan into Debt
13	RTS POWER CORPORATION LTD	AABCR2618B	REENGUS WIRES PVT LTD	AAJCR8850M	Subsidiary	Investment		700	Approved	700	04-03-2023	0	700	700					Investment	0.01%	7 years from the Date of Subscription	Unsecured	Conversion of Loan into Debt
14	RTS POWER CORPORATION LTD	AABCR2618B	BHUTORIA BROTHERS PVT LTD	AABCB2576Q	Promoter Group	Any other transaction	Rent Paid	0.28	Approved	0.28	29-03-2025	0.28	0	0
15	REENGUS WIRES PVT LTD	AAJCR8500M	BHUTORIA BROTHERS PVT LTD	AABCB2576Q	Promoter Group	Any other transaction	Loan given	100	Approved	100	20-08-2024	0	100	100					Loan	9.00%	2 Years	Unsecured	Working Capital
16	REENGUS WIRES PVT LTD	AAJCR8500M	BHUTORIA BROTHERS PVT LTD	AABCB2576Q	Promoter Group	Any other transaction	Interest on Loan	20	Approved	20	20-08-2024	9	0	0
17	REENGUS WIRES PVT LTD	AAJCR8500M	SUCHIR INDUSTRIES PVT LTD	AAACB6692A	Enterprise over which key Managerial personnel are able to exercise significant Influence.	Any other transaction	Rent Paid	1	Approved	1	29-03-2025	0.42	0	0
Total value of transaction during the reporting period												526.55

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 Jain Shrimal & Co	Yes	28-02-2029

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

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

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