Page 276 - Arvind 2024

Notes to Consolidated Financial Statements for the year ended 31st March, 2024 (Amount in Rs. Lac, unless stated otherwise)
38 Ratio Analysis and its elements
As per Para 12.1 of Guidance Note on Division II - Ind AS Schedule III to the Companies Act 2013 The requirement of Analytical Ratios is not relevant at CFS level and hence group need not disclose in CFS.
39 Related party transactions
As per the Indian Accounting Standard on “Related Party Disclosures” (Ind AS 24), the related parties of the Group are as follows :
A. Name of related parties and nature of relationship
Entity name
Relationship
Mr. Sanjay Lalbhai Mr. Kamal Singal
Mr. Kulin Lalbhai
Mr. Prem Prakash Pangotra Mr. Pratul Shroff
Ms. Pallavi Vyas
Mr. Nirav Kalyanbhai Shah
Mr. Ankit Jain
Mr. Prakash Makwana
Ms. Garima Jain
Mr. Mahaveer Jain
Ms. Usha Jain
Mr. Dinesh Jasraj Jain
Mr. Sharad Govindbhai Patel Mrs. Kavita Dinesh Jain
Mr. Neel Dinesh Jain
Mrs. Rashmi Sharadbhai Patel Mr. Jignesh Govindbhai Patel Aura Securities Private limited
Aura Merchandise Private Limited Aura Business Ventures LLP Kausalya Realserve LLP
Arvind Lifestyle Brands Ltd Arvind Infrabuild LLP
Arvind and Smartvalue Homes LLP
Safal Homes LLP Arvind Limited
Arvind Bsafal Homes LLP Arvind Integrated Projects LLP
Chairman & Non-Executive Director
Managing Director and Chief Executive Officer- Key Managerial Personnel
Non-Executive Director
Non-Executive Director
Non-Executive Director
Non-Executive Director
Non-Executive Director
Chief Financial Officer - Key Managerial Personnel
Company Secretary - Key Managerial Personnel
Close member of Key Managerial Personnel
Close member of Key Managerial Personnel
Close member of Key Managerial Personnel
Land Managing Partner
Land Managing Partner
Relative of Land Managing Partner
Relative of Land Managing Partner
Relative of Land Managing Partner
Relative of Land Managing Partner
Enterprise having significant influence by Key Management Personnel
Enterprise having significant influence by Key Management Personnel
Enterprise having significant influence by Key Management Personnel
Enterprise having significant influence by Key Management Personnel
Enterprise having significant influence by Key Management Personnel
Company under common control of Key Managerial Personnel Enterprise having significant influence by Key Management Personnel
Co-venturer in Joint venture
Enterprise having significant influence by Key Management Personnel
Joint Venture
Joint Venture(Upto 29th Feb.2024)
Subsidiary Entity (Partner in LLP) (w.e.f 01st March,2024)
274 | Arvind SmartSpaces Limited