RSWM Limited — Interim / Quarterly Report 2022

Dec 6, 2021

RSWM Limited

an LNJ Bhilwara Group Company

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PROUD TO BE INDIAN
PRIVILEGED TO BE GLOBAL
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RSWM/SECTT/2021 December 6, 2021

BSE Limited National Stock Exchange of India Limited Corporate Relationship Department, Listing Department, - 1st Floor, New Trading Ring, Exchange Plaza, C-1, Block G, Rotunda Building, P.J. Towers, Bandra-Kurla Complex, Dalal Street, Bandra (East), MUMBAI - 400 001. MUMBAI - 400 051. Code: 500350 Code: RS WM

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Sub: Disclosure of Related Party Transactions for the Half Year ended 30th September, 2021 pursuant to Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir,

In accordance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed the Disclosure of Related Party Transactions on a consolidated basis for the Half Year ended 30th September, 2021.

The said Disclosure has also been published on the website of the Company.

We request you to kindly take note of the same.

Thanking you,

Yours faithfully,

For RSWM LIMITED

SURENDER GUPTA

AVP-LEGAL & COMPANY SECRETARY FCS-2615

Encl: As above

(Formerly Rajasthan Spinning & Weaving Mills Limited)

Corporate Office :

Regd. Office: Kharigram, Post Office Gulabpura - 311 021 Distt. Bhilwara, (Rajasthan), India Tel: +91-1483-223144 to 223150, 223478 Fax: +91-1483-223361, 223479 Website: www.lnjbhilwara .com GSTIN: 08A CR9700M1Z3

Bhilwara Towers, A-12, Sector-1 Naida - 201 301 (NCR-Delhi), India Tel: +91-120-4390300 (EPABX) F ax:+91-120-4277841 Website: w .rswm.in GSTIN: 09AAACR9700M1Z1

Corporate Identification Number: L 17115RJ1960PLC008216

RSWM LIMITED

LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship	LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship	LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship	LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship	LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship	LIST OF RELATED PARTIES AS PER IND AS24&REGULATION23OF SERI(LJSTINGOBLIGATIONS AND DISCLOSURE ' S.No RERET REGULATIONS,2015-SEP 2021QUARTER Name of Related Party Nature of Relationship
A B	(i) (ii) Apersonor1close member of thatuerson'sfamil)of are(ortin1 entit)has control orjointcontrol over there(ortina entit Shri Ravi Jhunjhunwala Promoters having voting control Shri Riju Jhunjhunwala Promoters having voting control Anersonor a close member of that(erson's fmillo. nrenortina entithassi1nifcnntinOucnce over therc(ortina entity Lakshmi Niwas Jhunjhunwala Ravi Jhunjhunwala Mani Devi Jhunjhunwala Riju Jhunjhunwala Rita Jhunjhunwala
			Anersonor a close member of that(erson's fmillo. nrenortina entithassi1nifcnntinOucnce over therc(ortina entity Lakshmi Niwas Jhunjhunwala
			Ravi Jhunjhunwala
			Mani Devi Jhunjhunwala
			Riju Jhunjhunwala
			Rita Jhunjhunwala
			Rishabh Jhunjhunwala
	(iii)		ApersonQ! close member of thatperson's fmilyof!reportina entit.! member of theKey ManaaementPersonnel of thereporting entinor ofn(Brentof therenorting entit.
			Shri Ravi Jhunjhunwala Shri Shekhar Agarwal Shri Riju Jhunjhunwala Shri Brij Mohan Sharma Shri Arun Kumar Churiwal Directors of the Company Dr. KamalGupta Shri Priya Shankar Dasgupta Shri Amar Nath Choudhar Shri Deepak Jain Smt.Archana Capoor
			Shri A vinash Bhargava ChiefFinnacial Ofcer
			Shri Surender Gupta CompanySecretary
	(i)		fentityand thereportina entityi members of the! . (which.that eachparent, subsidiarand�subsidiaris related to theothers}
	N.A.
	(ii) �entity. associate orjointventure Q the otherentity{ associate orjointventure of! member of!2Q .the� entisamember}
			Bhilwara Energy Limited		Associate
			LNJ Skills&Rozgar Pvt. Ltd.		Associate
			AD Hydro Power Ltd.		Subsidiary of Associate
			Malana Power Company Ltd.		Subsidiary of Associate
			Chango Yang Thang Hydro Power Ltd.		Subsidiary of Associate
			NJC Hydro Power Ltd. Indo Canadian Consultancy Services Pvt. L:td.		Subsidiar of Associate
					Subsidiar of Associate
			BG Wind Power Ltd. Balephi Jalbidhyut Company Limited, Nepal		Subsidiary of Associate Subsidiary of Associate
	(iii) LNJ Institute of Skills&Technology Pvt. Ltd. A1sociatedand other entities arejointventures of the same			Subsidiary of Associate third(art.
				N.A.

Nature of Relationship

S.No

Name of Related Party

(iv) (v) OneEntitisnjointventureof1third[lrtand the otherentityis1111lsoci1teofthe thirdentit) N.A. Theentit!lpost-employmentbeneftplanfr the � ofemployeesQ either thereporting entit!! entity� mthe reporting entit.Irthereportin1 entityis itself such aplan1thesponsorin1 employersare also related to there1ortin1 entit	(iv) (v) OneEntitisnjointventureof1third[lrtand the otherentityis1111lsoci1teofthe thirdentit) N.A. Theentit!lpost-employmentbeneftplanfr the � ofemployeesQ either thereporting entit!! entity� mthe reporting entit.Irthereportin1 entityis itself such aplan1thesponsorin1 employersare also related to there1ortin1 entit
Rajspin EmployeesContributoryProvident Fund Trust RSWM Limited SeniorExecutiveSuperannuationFund Trust Trust
RajaslhanSpinningGratuity Fund Trst Trust
(vi) Theentityis controlled orjointlycontrolledbyanersonidentifed in(A}.
	AadiMarketingComoanv Pvt. Ltd.
	AgarwalFinestate Private Ltd
	AKJApparelsPvt. Ltd.
	Akunth Textile Processors Pvt. Ltd.
	AlaitVvnoaarPvt.Ltd.
	Backcountr Estates Pvt. Ltd.
	Bharat InvestmentsGrowth Limited
	.hilwara TechnicalTextiles Limited
	BalkashExim Pvt. Ltd.
	1MD Private Limited
	BMDPower Private Limited
	BMD RenewableEner�Private Limited BSL Limited
	CaotainTrade&AgenciesPvt. Ltd.
	ChuriwalaProprtiesand Investments Pvt. Ltd.
	DeepakPens ad Plastics Pvt. Ltd.
	Diplomat Leasing Private Limited
	DreamonCommercial Pvt. Ltd.
	ElaoaraInvestment Private Ltd.
	EscapeVincom Private Ltd.
	Glorious CommodealPvtLtd.
	GiltcdgedIndustrial Securities Ltd. HEG Ltd. Honour Dealers Private Ltd.
	EmersecHoldings Pvt. Ltd.
	IndiaTcxFabMarketing Ltd.
	Indus Lif Finance adSecuritiesPrivate Ltd. Investors India Limited
	Jet(lndia) Pvt. Ltd.
	JemooVaniya Pvt. Ltd.
	Jawaha Foundation
	KalatiHoldinJsPvt. Ltd.
	KotyarkDistributors Pvt. Ltd
	LNJFinanci1tlServi.os Limited
	LNJRealty Pvt. Ltd.
	MnndapamVikash Pvt. Ltd.
	MandawaNiyojanPvt. Ltd.
	Mara! Overseas Ltd.
	MGMarketing &Trding Pvt. Ltd.
	Modif Distributors Private Limited
	ML Finlease Pvt. Ltd.
	NR Finvest Pvt. Ltd Nikita Electrotrades Pvt. Ltd.
	New Delhi Law Ofces
	PacifcManagementPvt. Ltd. Prapti AooarelsCo. Pvt. Ltd.
	PRCNivoianPvt. L1d Promise Delers Pvt. Ltd. Purvi Vaniiva Nivoian Limited

S.No	S.No	Name of Related Party	Nature of Relationship
		R Family Trustee Pvt. Ltd.
		SaritaComputersPvt. Ltd.
		SKLNJFailyTrsteeship Pvt. Ltd.
		Shashi Commercial Co. Ltd.
		SSSAFamilv Private Limited Strengh Fincap Markets Pvt. Ltd.	Holding more than50%of Shareholding along with relatives in the Compay.
		Tinsukia Estate Private Ltd.
		VikramProprtiesand Merchandise Pvt. Ltd.
		Veronia TieUo Pvt. Ltd.
	(vii)	Zom Commercial Co. Pvt. Ltd Apersonidentifed in !hassignifcantinfuence over theentitym�.member of themmanagement personnelof theentity!! auarentof theenti
	1	Shri Ravi Jhnjhunwala
		AKJApparelsPvt. Ltd.
		Akunth Textile Processors Pvt. Ltd.
		Bhilwara Services Pvt. Ltd.
		BhilwaraInftechnoloJ Ltd.
		CaptainTrade&AJenciesPvt. Ltd.
		RANDR Trstee Pvt. Ltd. RedroseVa Private Limited RLJFamilyTrusteeship Pvt. Ltd.	Holding 20% or more Shareholding along with relatives in the Company.
		RFamily Trustee Pvt. Ltd.
		Shashi Commercial Co. Ltd.
		ShrastiMarketing Pvt. Ltd.
		SKLNJFamilyTrusteeship Pvt. Ltd.
		ZonlooCommercial Co. Pvt. Ltd.
		Veronia Tieup Pvt. Ltd.
	2	ShriRi.u Jhunjhunwala
		AKJAooarelsPvt. Ltd.
		Bhilwara Serices Pvt. Ltd
		Bhilwaralnftechnolog Ltd.
		CaptainTrade&AgenciesPvt. Ltd.
		RANDR Trustee Pvt. Ltd.
		RedroseVaniiyaPrivate Limited RLJFamilyTrusteeship Pvt. Ltd.	Hold Ing 20% or more Shareholding along with relatives in the Company.
		R Family Trustee Pvt. Ltd.
		ShrastiMarketing Pvt. Ltd.
		SKLNJFamilyTrusteeship Pvt. Ltd.
		ZongooCommercial Co. Pvt. Ltd.
		Veronia Tie up Pvt. Ltd.

RSWM LIMITED

Disclusure of Transaction between the Group and Related Parties for Half Year Ended 30-09-2021

RSWM LIMITED Disclusure of Transaction between the Group and Related Paries fr Half Year Ended30-09-2021	RSWM LIMITED Disclusure of Transaction between the Group and Related Paries fr Half Year Ended30-09-2021	RSWM LIMITED Disclusure of Transaction between the Group and Related Paries fr Half Year Ended30-09-2021	RSWM LIMITED Disclusure of Transaction between the Group and Related Paries fr Half Year Ended30-09-2021	RSWM LIMITED Disclusure of Transaction between the Group and Related Paries fr Half Year Ended30-09-2021
(�in Lakhs)
Transaction Sale of Finished Goods Sales of Raw Material Purchases of Raw Material&Finished Goods Sale of Stores items	Subsidiaries (Including their Subsidiaries) HY30.09.2021 -	A peron and Associates enterprises over which (Including Key Managerial any peron described Subsidiaries of Peronnel is able to exercise Associates) signifcant Influence over the reporing enterprises. HY30.09.2021 HY30.09.2021 HY30.09.2021 - - 2,934.70
	-	- -		26.87
	-	- -		816.28
	-			35.89
Purchase of Stores Items				1.17
Rent Received	-	30.36 -		70.27 12.21
Rent Paid	-	75.02 -
Reimbursement received of revenue expenditure	.	15.59 -		62.99
Reimbursement made of revenue expenditure	-	571.84 -		13.49
JobChargesReceived	-	-		37.90
JobChargesPaid	-	- -		1.17 9.55 41.74
Dividend Received	-	- -
Interest received	-	- -
Interest Paid	-	- -		663.92
Jawahar Foundation RSWM Limited Senior ExecutiveSuperannuationFund	-	- -		10.00 182.04
RajasthanSpinningGratuity Fund Trust	- -		-	-
RajspinEmployees Contributor Provident Fund	- -		-	77.72
Remuneration and otherperquisites (a)Shor-termemployeebenefits	- -		410.59	- - -
(b) Post-employmentbenefits	- -		22.49
Directors' Sitting Fees	- - 28.50			-
Trade Receivable			940.49
Other Receivable		433.13	277.60
TradePayable		1802.24	0.05
LoanRepayable			14,977.50
Advance Given for DR Serer			196.72

Terms & Conditions of transactions with related Parties:

The sales and purchases, services rendered to/from related parties and interest are made on terms equivalent to those that prevail in arms length transaction. Outstanding balances at the year end are unsecured and settlement occurs in cash. For the half year ended Sept 30, 2021 the Company has not recorded any impairment of receivables relating to amount owed by related parties.

This assessment is undertaken through out the financial year through examining the financial position of the related parties and the market in which the related parties operate.

The sales and purchases, serices rendered to/from related paries and interest are made on terms equivalent to those that prevail in arms length transaction. Outstanding balances at the year end are unsecured and settlement occurs in cash. For the half year ended Sept30, 2021 the Company has not recorded any impairment of receivables relating to amount owed by related parties. This assessment is underaken through out the financial year through examining the financial position of the related parties and the market in which the related parties operate.	The sales and purchases, serices rendered to/from related paries and interest are made on terms equivalent to those that prevail in arms length transaction. Outstanding balances at the year end are unsecured and settlement occurs in cash. For the half year ended Sept30, 2021 the Company has not recorded any impairment of receivables relating to amount owed by related parties. This assessment is underaken through out the financial year through examining the financial position of the related parties and the market in which the related parties operate.
Details of Guarantees
Paricular RSWM has provided guarantees on behalf of its reporting entity:- Name of ReporingEntity	Sept30, 2021
A D Hydro Power Limited - India*	600.00
LNJ Skills&Rozgar Private Limited- India••	800.00

• Guarantee given Qointly by the Company, Bhilwara Energy Limited and HEG Limited) to International Financial Corporation in terms of Guarantee agreement related to A D. Hydro Power Limited.

•• The Company has given a letter of comfort to HDFC Bank Limited, Gurgaon against loan extended by the bank to LNJ Skills & Rozgar Private Limited as at Sept, 30 2021. The Company does not expect any outflow of resources in respect of above financial guarantee I Letter of Comfort

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