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MAHINDRA EPC IRRIGATION LIMITED Interim / Quarterly Report 2021

Jun 1, 2021

60686_rns_2021-06-01_a41f3ed2-a3a3-4f5a-baeb-077146320228.pdf

Interim / Quarterly Report

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Date: 1[st] June, 2021

To, To, The General Manager, The General Manager, National Stock Exchange of India Limited Bombay Stock Exchange Limited, Exchange Plaza, C-I Block G, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (East), Dalal Street, Kala Ghoda, Mumbai 400051 Fort, Mumbai- 400 001 NSE Symbol: MAHEPC BSE Scrip Code: 523754

Sub: Intimation pursuant to Regulation 23(9) of SEBI (Listing Obligations and - Disclosure Requirements) Regulations, 2015 Disclosure of Related Party Transactions

Dear Sir/ Madam,

In terms of Regulation 23(9) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing the disclosure on Related Party Transactions, on Standalone and Consolidated basis, for the half year ended 31[st] March, 2021, drawn in accordance with applicable accounting standards.

This intimation is also being uploaded on the Company’s website at www.mahindrairrigation.com

You are requested to take the above information on record.

Thanking you.

Yours faithfully,

For Mahindra EPC Irrigation Limited

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Ratnakar Nawghare Company Secretary and Compliance Officer

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MAHINDRA EPC IRRIGATION LIMITED (Formerly known as EPC INDUSTRIÉ LIMITED)

Notes to the Stanalone financial statements for the Six Months ended on 31st March, 2021

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Name of the parent Company Relationship Mahindra and Mahindra Ltd Parent Company Other related parties with whom transaction have been undertaken Mahindra Logistics Ltd Fellow subsidiary Mahindra Agri Solutions Ltd Fellow subsidiary Mahindra Lifespace Developers Ltd Fellow subsidiary Mahindra Integrated Business Solutions Pvt Ltd Fellow subsidiary Mahindra and Mahindra Ltd -Swaraj Fellow subsidiary Mahindra World City (Jaipur) Limited Joint Venture of Parent Mahindra Top Greenhouses Private Limited Joint Venture Mahindra HZPC Pvt Ltd Fellow subsidiary Mahindra Summit Agriscience Limited Joint Venture Marvel Solren Pvt Ltd Joint Venture Mr. Ashok Sharma Key Management Personnel (Managing Director) Mr. Abhijit Page Key Management Personnel (Chief Executive Officer) w.e.f. 2nd April, 2020 Ms. Sunetra Ganesan Key Management Personnel (Chief Financial Officer) Mr. Sanjeev Mohoni Key Management Personnel (Chief Executive Officer) upto 1st April, 2020

Details of transaction between the Company and its related parties are disclosed below:

Nature of transactions with Related Parties For the Six Months ended
31st March, 2021
Sale of goods
Mahindra World City Jaipur Limited
Mahindra and Mahindra Ltd -Swaraj
Mahindra Top Greenhouses Private Limited
Mahindra HZPC Pvt Ltd
0.50
-
9.33
37.28
-
Purchase of Goods /Services /Cars
Mahindra & Mahindra Ltd.
Mahindra Top Greenhouses Private Limited
Mahindra Summit Agriscience Limited
Marvel Solren Pvt Ltd
Mahindra Agri Solutions Ltd
-
25.18
-
5.46
6.24
12.74
-
Investment in Equity Shares of Joint Venture
Mahindra Top Greenhouses Private Limited
-
-
Interest on Inter Corporate Deposits
Mahindra and Mahindra Ltd
-
-
Remuneration
Mr. Ashok Sharma
Mr. Sanjeev Mohoni
Mr. Abhijit Page
Ms. Sunetra Ganesan
-
12.00
-
41.77
25.01
Management contract fees expenses (Including for deputation of personnel)
Mahindra and Mahindra Limited
Mahindra Logistics Limited
-
16.09
2.22
Management contract fees income from (Including for deputation of personnel)
Mahindra Top Greenhouses Private Limited
-
44.17
Travelling Expense
Mahindra and Mahindra Limited
-
-
Business Support Services from
Mahindra Agri Solutions Ltd
Debit Note Received
Credit Note Received
-
4.58
15.87
Reimbursement of Expenses to
Mahindra and Mahindra Limited
-
3.41
Reimbursement of Expenses from
Mahindra Top Greenhouses Private Limited
Mahindra and Mahindra Limited -Transfer of employees
Mahindra Agri Solutions Ltd- Transfer of employee
-
4.70
61.71
22.08
Professional Fees-
Mahindra and Mahindra Limited
Mahindra Integrated Business Solutions Pvt Ltd
-
83.07
1.35
Nature of Balances with Related Parties As at 31st March 2021
Trade payables
Mahindra and Mahindra Limited
Mahindra Integrated Business Solutions Pvt Ltd
MAHINDRA SUMMIT AGRISCIENCE LIMITED
MARVEL SOLREN PVT LTD
Mahindra Logistics Limited
52.41
0.28
0.66
2.07
1.30
-
Trade Receivables
Mahindra Agri Solutions Ltd
Mahindra Lifespace Developers Ltd
Mahindra World City (Jaipur) Limited
Mahindra TopGreenhouses Private Limited
-
16.44
2.68
15.15
54.78
Investments
Investment in Joint Venture - Mahindra TopGreenhouses Private Limited
-
180.00

Compensation of key managerial personnel

The remuneration of directors and other members of key managerial personnel during the year was as follows:

Particulars Six Months ended 31st March, 2021 Six Months ended 31st March, 2021 Six Months ended 31st March, 2021 Six Months ended 31st March, 2021
Directors Managing
Director
Chief Executive
Officer
Chief Financial
Officer
Remuneration
Fees for attending board committee meetings
Commission to independent directors
Legal Services
Share-based payment
- 12.00 41.77 25.01
3.70 - - -
7.50 - - -
- - -
- - - -

The remuneration of directors and key executives is determined by the remuneration committee having regard to the performance of individuals and market trends. Post employment benefits accounted as per actuarial valuation.

MAHINDRA EPC IRRIGATION LIMITED (Formerly known as EPC INDUSTRIÉ LIMITED)

Notes to the Consolidated financial statements for the Six Months ended on 31st March, 2021

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Name of the parent Company Relationship Mahindra and Mahindra Ltd Parent Company Other related parties with whom transaction have been undertaken Mahindra Logistics Ltd Fellow subsidiary Mahindra Agri Solutions Ltd Fellow subsidiary Mahindra Lifespace Developers Ltd Fellow subsidiary Mahindra Integrated Business Solutions Pvt Ltd Fellow subsidiary Mahindra and Mahindra Ltd -Swaraj Fellow subsidiary Mahindra World City (Jaipur) Limited Joint Venture of Parent Mahindra Top Greenhouses Private Limited Joint Venture Mahindra HZPC Pvt Ltd Fellow subsidiary Mahindra Summit Agriscience Limited Joint Venture Marvel Solren Pvt Ltd Joint Venture Mr. Ashok Sharma Key Management Personnel (Managing Director) Mr. Abhijit Page Key Management Personnel (Chief Executive Officer) w.e.f. 2nd April, 2020 Ms. Sunetra Ganesan Key Management Personnel (Chief Financial Officer) Mr. Sanjeev Mohoni Key Management Personnel (Chief Executive Officer) upto 1st April, 2020

Details of transaction between the Company and its related parties are disclosed below:

Nature of transactions with Related Parties For the Six Months ended
31st March, 2021
Sale of goods
Mahindra World City Jaipur Limited
Mahindra and Mahindra Ltd -Swaraj
Mahindra Top Greenhouses Private Limited
Mahindra HZPC Pvt Ltd
0.50
-
9.33
37.28
-
Purchase of Goods /Services /Cars
Mahindra & Mahindra Ltd.
Mahindra Top Greenhouses Private Limited
Mahindra Summit Agriscience Limited
Marvel Solren Pvt Ltd
Mahindra Agri Solutions Ltd
-
25.18
-
5.46
6.24
12.74
-
Investment in Equity Shares of Joint Venture
Mahindra Top Greenhouses Private Limited
-
-
Interest on Inter Corporate Deposits
Mahindra and Mahindra Ltd
-
-
Remuneration
Mr. Ashok Sharma
Mr. Sanjeev Mohoni
Mr. Abhijit Page
Ms. Sunetra Ganesan
-
12.00
-
41.77
25.01
Management contract fees expenses (Including for deputation of personnel)
Mahindra and Mahindra Limited
Mahindra Logistics Limited
-
16.09
2.22
Management contract fees income from (Including for deputation of personnel)
Mahindra Top Greenhouses Private Limited
-
44.17
Travelling Expense
Mahindra and Mahindra Limited
-
-
Business Support Services from
Mahindra Agri Solutions Ltd
Debit Note Received
Credit Note Received
-
4.58
15.87
Reimbursement of Expenses to
Mahindra and Mahindra Limited
-
3.41
Reimbursement of Expenses from
Mahindra Top Greenhouses Private Limited
Mahindra and Mahindra Limited -Transfer of employees
Mahindra Agri Solutions Ltd- Transfer of employee
-
4.70
61.71
22.08
Professional Fees-
Mahindra and Mahindra Limited
Mahindra Integrated Business Solutions Pvt Ltd
-
83.07
1.35
Nature of Balances with Related Parties As at 31st March 2021
Trade payables
Mahindra and Mahindra Limited
Mahindra Integrated Business Solutions Pvt Ltd
MAHINDRA SUMMIT AGRISCIENCE LIMITED
MARVEL SOLREN PVT LTD
Mahindra Logistics Limited
52.41
0.28
0.66
2.07
1.30
-
Trade Receivables
Mahindra Agri Solutions Ltd
Mahindra Lifespace Developers Ltd
Mahindra World City (Jaipur) Limited
Mahindra TopGreenhouses Private Limited
-
16.44
2.68
15.15
54.78
Investments
Investment in Joint Venture - Mahindra TopGreenhouses Private Limited
-
180.00

Compensation of key managerial personnel

The remuneration of directors and other members of key managerial personnel during the year was as follows:

Particulars Six Months ended 31st March, 2021 Six Months ended 31st March, 2021 Six Months ended 31st March, 2021 Six Months ended 31st March, 2021
Directors Managing
Director
Chief Executive
Officer
Chief Financial
Officer
Remuneration
Fees for attending board committee meetings
Commission to independent directors
Legal Services
Share-based payment
- 12.00 41.77 25.01
3.70 - - -
7.50 - - -
- - -
- - - -

The remuneration of directors and key executives is determined by the remuneration committee having regard to the performance of individuals and market trends. Post employment benefits accounted as per actuarial valuation.