Ceat Ltd. — Interim / Quarterly Report 2025

Apr 29, 2025

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

				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		In case any financial indebtedness is
											are due to either		incurred to make or give loans,			inter-
	Details of the counterparty
											party as a result		corporate deposits, advances			or
											of the transaction			investments
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
-	A.K. KHAN & Co. Limited	-	Shareholder holding 30% in CEAT AKKHAN Limited	Purchase of goods or services			Approved			-9.08	-26.63	0
-	Associated CEAT (Pvt.) Limited	-	Subsidiary of CEAT Kelani Holdings (Pvt.) Limited	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	50	Approved			0.03	-6.85	-6.88
-	Associated CEAT (Pvt.) Limited	-	Subsidiary of CEAT Kelani Holdings (Pvt.) Limited	Any other transaction	Royalty Income	1000	Approved			94.05	107.91	91.87
-	Ceat Kelani International Tyres (Pvt.) Limited	-	Subsidiary of CEAT Keani Holdings (Pvt.) Limited	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	450	Approved			6.82	35.09	0.6
-	Ceat Kelani International Tyres (Pvt.) Limited	-	Subsidiary of CEAT Kelani Holdings (Pvt.) Limited	Any other transaction	Royalty Income	1000	Approved			271.13	225.41	270.42

-	Ceat Kelani International Tyres (Pvt.) Limited	-	Subsidiary of CEAT Keani Holdings (Pvt.) Limited	Sale of goods or services		3800	Approved			1318.97	670.92	586.56
-	Ceat Kelani International Tyres (Pvt.) Limited	-	Subsidiary of CEAT Keani Holdings (Pvt.) Limited	Any other transaction	Technical Development charges	500	Approved			40	0	0
-	Raychem RPG (Pvt.) Limited	-	Directors, KMP or their relatives are interested	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	50	Approved			-7.38	2.48	7.96
-	Raychem RPG (Pvt.) Limited	-	Directors, KMP or their relatives are interested	Purchase of fixed assets		103	Approved			103	0	0
-	KEC International Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	150	Approved			49.02	106.73	49.08
-	KEC International Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Sale of goods or services		210	Approved			32.72	0.61	36.2
-	KEC International Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Rent paid on residential premises / guest house, etc.	14.4	Approved			7.64	0	0
-	KEC International Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Building maintenance recovery	500	Approved			245.62	0	0
-	KEC International Limited	-	Entities where control / significant influence by	Purchase of fixed assets		4000	Approved			634.33	-683.17	-404.65

			KMPs and their relatives exists
-	Rado Tyres Limited	-	Subsidiary Company	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	50	Approved			-0.98	0.56	0.62
-	Zensar Technologies Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	50	Approved			0.48	-2.09	1.54
-	RPG Enterprises Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	750	Approved			131.27	29.38	13.28
-	RPG Enterprises Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Building maintenance recovery	140	Approved			69.62	0	0
-	RPG Enterprises Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Rent recovery on residential premises	18	Approved			12	0	0
-	RPG Enterprises Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	License fees	2400	Approved			1194.35	0	0
-	Tyresnmore Online Private Limited	-	Subsidiary Company	Sale of goods or services		2500	Approved			193.15	146.92	161.14
-	Tyresnmore Online Private Limited	-	Subsidiary Company	Investment		1500	Approved			257	0	0

-	RPG Life Sciences Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Reimbursement / (recovery) of expenses Advances recoverable / (payable) in cash or kind and other balances	50	Approved			-7.35	2.23	18.01
-	RPG Life Sciences Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Building maintenance recovery	150	Approved			74.37	0	0
-	RPG Life Sciences Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Rent recovery on residential premises	1.68	Approved			0.84	0	0
-	CEAT AKKHAN Limited	-	Subsidiary Company	Any other transaction	Trade payable		Approved			0	176.56	176.56
-	CEAT AKKHAN Limited	-	Subsidiary Company	Any other transaction	Advance receivable in cash or in kind		Approved			0	209.48	209.48
-	CEAT Specialty Tyres B.V.	-	Subsidiary Company	Sale of goods or services		1500	Approved			0	127.13	0
-	CEAT Specialty Tyres B.V.	-	Subsidiary Company	Any other transaction	Marketing Support Services	3300	Approved			1069.13	152.37	168.61
-	KEC Spur Infrastructure Private Limited	-	Entities where control / significant influence by KMPs and	Sale of goods or services		20	Approved			4.64	0.57	5.94

			their relatives exists
-	Chattarpati Apartments LLP	-	Promoter Group Entity	Any other transaction	Rent paid on residential premises / guest house, etc.	45	Approved			22.68	0	0
-	B.N. Elias & Co. LLP	-	Entities where control / significant influence by KMPs and their relatives exists	Any other transaction	Rent paid on residential premises / guest house, etc.	24	Approved			12	0	0
-	CEAT Limited Superannuation Scheme	-	Post employment benefit fund	Any other transaction	Contribution to Post- Employment Benefit Plans	500	Approved			18.58	0	0
-	CEAT Specialty Tires Inc.	-	Subsidiary Company	Any other transaction	Marketing Support Services	3500	Approved			1621.05	301.77	302.7
-	RPG Foundation	-	Directors, KMP or their close member are interested	Any other transaction	CSR and other expenses	863	Approved			507.2	0	0
-	Harsh Vardhan Goenka	-	Chairman, Non- executive Non- independent Director (Promoter)	Any other transaction	Director sitting fees		Approved			4.3	0	0
-	Anant Vardhan Goenka	-	Managing Director (Promoter)	Any other transaction	Director sitting fees		Approved			4.9	0	0

-	Zensar Technologies Limited	-	Entities where control / significant influence by KMPs and their relatives exists	Purchase of goods or services			30	Approved			15	0		18
-	RPG Art Foundation	-	Directors, KMP or their close member are interested	Any other transaction	Donations		15	Approved			15	0		0
								8006.1
								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
				1		BSR & Co. LLP							Yes					31-07- 2025