Shristi Infrastructure re-appoints internal auditor for FY27

Shristi Infrastructure Development Corporation Limited has re-appointed M/s. Saraf Chandra & LLP as its internal auditor for the financial year 2026-2027. The Board of Directors approved the re-appointment at its meeting held on May 28, 2026, based on the recommendation of the Audit Committee. The appointment ensures continued oversight of the company's internal financial controls for the upcoming fiscal year.

The re-appointment was made pursuant to Regulation 30 and Part-A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure was submitted to BSE Limited and The Calcutta Stock Exchange Limited to comply with regulatory requirements.

Details of Appointment

The following table outlines the key details regarding the re-appointment of the internal auditor:

S.N	Particulars	Internal Auditor
		M/s. Saraf Chandra & LLP
1	Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise;	Re-Appointment
2	Date of appointment/cessation (as applicable) & term of appointment/re-appointment;	28/05/2026 Term of appointment- Financial year 2026-27
3	Brief profile (in case of appointment)	--

The firm, registered with FRN 315096E/E30027, will serve as the internal auditor for the specified term. The company confirmed that the necessary details were enclosed as Annexure A to the regulatory filing.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-9.75%	+3.27%	0.0%	-5.94%	-49.23%

Shristi Infrastructure Development Corporation Limited has disclosed its related party transactions for the half year ended March 31, 2026, in accordance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing outlines financial dealings between the company and its subsidiaries, joint ventures, and fellow subsidiaries. The primary transactions involve loans and advances extended to these entities, with specific outstanding balances reported as of the end of the period.

The disclosure was submitted to BSE Limited and The Calcutta Stock Exchange Limited on May 28, 2026. Sumit Pansari, Chief Financial Officer, confirmed that the details are drawn on a consolidated basis and are available on the company's website. The transactions include loans given to Shristi Urban Infrastructure Development Limited and Sarga Udaipur Hotels & Resorts Private Limited, alongside advances to several other subsidiaries.

Breakdown of Transactions

The company reported significant outstanding balances to its subsidiaries, primarily in the form of loans and advances. The following table summarizes the key related party transactions and their closing balances as of March 31, 2026.

Related Party	Relationship	Transaction Type	Closing Balance (Rs. in Lakh)
Shristi Urban Infrastructure Development Limited	Subsidiary	Loans given	731.36
Sarga Udaipur Hotels & Resorts Private Limited	Subsidiary	Loans given	1,865.79
Border Transport Infrastructure Development Limited	Subsidiary	Advance given	0.63
East Kolkata Infrastructure Development Private Limited	Subsidiary	Advance given	0.93
Fineture Engineering Services Private Limited	Subsidiary	Advance given	0.36
Vindhyachal Attivo Food Park Private Limited	Subsidiary	Advance given	0.89
Bengal Shristi Infrastructure Development Limited	Joint venture	Security Deposit	7,188.87
Citimall Plazas Private Limited	Fellow subsidiary	Security Deposit Received	50.00

Key Financial Indebtedness

The largest exposure in the reporting period is the security deposit held from Bengal Shristi Infrastructure Development Limited, a joint venture, amounting to ₹7,188.87 lakh. Additionally, the company has provided substantial loans to its subsidiaries, with Sarga Udaipur Hotels & Resorts Private Limited holding the largest loan balance of ₹1,865.79 lakh. Advances to other subsidiaries remain nominal, with individual amounts below ₹1 lakh.

The filing confirms that all transactions were undertaken during the reporting period or represent outstanding balances from previous periods. The disclosure ensures transparency regarding the flow of funds within the group structure. The company has stated that these details are provided for the information and record of the shareholders and regulatory authorities.