| (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 | 23-05-2023 |
| Indicate Company website link for updated RPT policy of the Company | https://www.paulmerchants.net/paulmerchants/wp-content/uploads/2024/08/Related-Party-Transaction-Policy-23-05-2023.pdf |
Related party transactions |
| 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 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 | Notes |
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | 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) |
| 1 | Paul Merchants Limited | AAACP5609D | Rajneesh Bansal | ABEPB7983L | Managing Director | Remuneration | | 500 | Transaction approved by the Audit Committee | 168.09 | 0 | 0 | | | | | | | | | | Textual Information(1) |
| 2 | Paul Merchants Limited | AAACP5609D | Ritesh Vaid | ACLPV9058Q | Designated Whole Time Director | Remuneration | | 34 | Transaction approved by the Audit Committee | 13.08 | 0 | 0 | | | | | | | | | | Textual Information(2) |
| 3 | Paul Merchants Limited | AAACP5609D | Hardam Singh | APYPS4687Q | Company Secretary | Remuneration | | 50 | Transaction approved by the Audit Committee | 17.88 | 0 | 0 | | | | | | | | | | Textual Information(3) |
| 4 | Paul Merchants Limited | AAACP5609D | Naveen Kumar Laroiya | AAWPL8027C | Chief Financial Officer | Remuneration | | 50 | Transaction approved by the Audit Committee | 10.47 | 0 | 0 | | | | | | | | | | Textual Information(4) |
| 5 | Paul Merchants Limited | AAACP5609D | Sakshi | EQFPS7178A | Chief Financial Officer | Remuneration | | 50 | Transaction approved by the Audit Committee | 3.01 | 0 | 0 | | | | | | | | | | Textual Information(5) |
| 6 | Paul Merchants Limited | AAACP5609D | Rajneesh Bansal | ABEPB7983L | Managing Director | Any other transaction | Rent Paid | 19.95 | Transaction approved by the Audit Committee | 9.97 | 0 | 0 | | | | | | | | | | Textual Information(6) |
| 7 | Paul Merchants Limited | AAACP5609D | Naveen Kumar Laroiya | AAWPL8027C | Chief Financial Officer | Any other transaction | Repayment | 50 | Transaction approved by the Audit Committee | 2.6 | 0 | 0 | | | | | | | | | | Textual Information(7) |
| 8 | Paul Merchants Limited | AAACP5609D | Paul E commerce Private Limited | AADCP9223A | Private Company in which relative of directors is director and shareholder | Any other transaction | Rent Received | 4.95 | Transaction approved by the Audit Committee | 2.02 | 0 | 0 | | | | | | | | | | Textual Information(8) |
| 9 | Paul Merchants Limited | AAACP5609D | Hardam Singh | APYPS4687Q | Company Secretary | Any other transaction | Recovery of monthly installment in respect of cost of Car provided to him | 15.25 | Transaction approved by the Audit Committee | 1.27 | 0 | 0 | | | | | | | | | | Textual Information(9) |
| 10 | Paul Merchants Limited | AAACP5609D | Rajneesh Bansal | ABEPB7983L | Managing Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 2.13 | 0 | 0 | | | | | | | | | | Textual Information(10) |
| 11 | Paul Merchants Limited | AAACP5609D | Aastha Bansal | AUAPS1194F | Relative of the Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 6.37 | 0 | 0 | | | | | | | | | | Textual Information(11) |
| 12 | Paul Merchants Limited | AAACP5609D | Bosna Digital Entertainment Private Limited | AAJCB8802D | Private Company in which relative of directors is director and shareholder | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 11.38 | 0 | 0 | | | | | | | | | | Textual Information(12) |
| 13 | Paul Merchants Limited | AAACP5609D | Magical Vacation LLP | ZZZZZ9999Z | A Foreign LLP in which Director is Partner & Manager | Purchase of goods or services | | 100 | Transaction approved by the Audit Committee | 17.05 | 0 | 0 | | | | | | | | | | Textual Information(13) |
| 14 | Paul Merchants Limited | AAACP5609D | Paul Fincare Private Limited | AAMCP0234A | Private Company in which Managing Directors is Director and Shareholder | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 0.2 | 0 | 0 | | | | | | | | | | Textual Information(14) |
| 15 | Paul Merchants Limited | AAACP5609D | Paul E commerce Private Limited | AADCP9223A | Private Company in which relative of directors is director and shareholder | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 12.52 | 0 | 0 | | | | | | | | | | Textual Information(15) |
| 16 | Paul Merchants Limited | AAACP5609D | Divya Broadcasting Network Private Limited | AACCD8725E | Private Company in which relative of directors is director and shareholder | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 0.3 | 0 | 0 | | | | | | | | | | Textual Information(16) |
| 17 | Paul Merchants Limited | AAACP5609D | 9x Media Private Limited | AABCI5594D | Private Company in which relative of directors is director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 1.62 | 0 | 0 | | | | | | | | | | Textual Information(17) |
| 18 | Paul Merchants Limited | AAACP5609D | Nita Bansal | ABEPB7984P | Relative of the Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 4.06 | 0 | 0 | | | | | | | | | | Textual Information(18) |
| 19 | Paul Merchants Limited | AAACP5609D | Sandeep Bansal | ABEPB7982M | Relative of the Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 11.02 | 0 | 0 | | | | | | | | | | Textual Information(19) |
| 20 | Paul Merchants Limited | AAACP5609D | Mandeep Jain | AAOPJ5311K | Relative of the Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 3.75 | 0 | 0 | | | | | | | | | | Textual Information(20) |
| 21 | Paul Merchants Limited | AAACP5609D | Priya Jain | AECPJ7754A | Relative of the Director | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 4.29 | 0 | 0 | | | | | | | | | | Textual Information(21) |
| 22 | Paul Merchants Limited | AAACP5609D | Bright Cove Goods | AAPFB5477R | Relative of the Director is Partner | Sale of goods or services | | 50 | Transaction approved by the Audit Committee | 2.78 | 0 | 0 | | | | | | | | | | Textual Information(22) |
| 23 | Paul Merchants Limited | AAACP5609D | Nikka Mal Babu Ram & Sons | AAAFN6957H | Relative of the Director is Partner | Sale of goods or services | | 100 | Transaction approved by the Audit Committee | 0.06 | 0 | 0 | | | | | | | | | | Textual Information(23) |
| Total value of transaction during the reporting period | | | | | | | | | | 305.92 | | | | | | | | | | | | |