Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year) |
I. Disclosure on website in terms of LODR Regulation |
Sr |
| Sr | Item | Compliance status (Yes/No/NA) | If status is “No” details of non-compliance may be given here. | Web address |
| As per regulation 46(2) of the LODR: |
| 1.1 | Details of business | Yes | | www.sanghvicranes.com |
| 1.2 | Memorandum of Association and Articles of Association | Yes | | www.sanghvicranes.com |
| 1.3 | Brief profile of board of directors including directorship and full-time positions in body corporates | Yes | | www.sanghvicranes.com |
| 2 | Terms and conditions of appointment of independent directors | Yes | | www.sanghvicranes.com |
| 3 | Composition of various committees of board of directors | Yes | | www.sanghvicranes.com |
| 4 | Code of conduct of board of directors and senior management personnel | Yes | | www.sanghvicranes.com |
| 5 | Details of establishment of vigil mechanism/ Whistle Blower policy | Yes | | www.sanghvicranes.com |
| 6 | Criteria of making payments to non-executive directors | Yes | | www.sanghvicranes.com |
| 7 | Policy on dealing with related party transactions | Yes | | www.sanghvicranes.com |
| 8 | Policy for determining ‘material’ subsidiaries | Yes | | www.sanghvicranes.com |
| 9 | Details of familiarization programmes imparted to independent directors | Yes | | www.sanghvicranes.com |
| 10 | Email address for grievance redressal and other relevant details | Yes | | www.sanghvicranes.com |
| 11 | Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances | Yes | | www.sanghvicranes.com |
| 12 | Financial results | Yes | | www.sanghvicranes.com |
| 13 | Shareholding pattern | Yes | | www.sanghvicranes.com |
| 14 | Details of agreements entered into with the media companies and/or their associates | NA | | |
Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year) |
I. Disclosure on website in terms of LODR Regulation |
Sr |
| As per regulation 46(2) of the LODR: | | | |
| 15.1 | (I) Schedule of analyst or institutional investor meet
(II) Presentations prepared by the listed entity for analysts or institutional investors meet, post earnings or quarterly calls prior to beginning of such events. | Yes | | www.sanghvicranes.com |
| 15.2 | Audio recordings, video recordings, if any, and transcripts of post earnings or quarterly calls, by whatever name called, conducted physically or through digital means | Yes | | www.sanghvicranes.com |
| 16 | New name and the old name of the listed entity | NA | | |
| 17 | Advertisements as per regulation 47 (1) | Yes | | www.sanghvicranes.com |
| 18 | Credit rating or revision in credit rating obtained | Yes | | www.sanghvicranes.com |
| 19 | Separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year | Yes | | www.sanghvicranes.com |
| 20 | Secretarial Compliance Report | Yes | | www.sanghvicranes.com |
| 21 | Materiality Policy as per Regulation 30 (4) | Yes | | www.sanghvicranes.com |
| 22 | Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) | Yes | | www.sanghvicranes.com |
| 23 | Disclosures under regulation 30(8) | Yes | | www.sanghvicranes.com |
| 24 | Statements of deviation(s) or variations(s) as specified in regulation 32 | NA | | |
| 25 | Dividend Distribution policy as per Regulation 43A(1) | Yes | | www.sanghvicranes.com |
| 26.1 | Annual return as provided under section 92 of the Companies Act, 2013 | Yes | | www.sanghvicranes.com |
| 26.2 | Employee Benefit scheme documents framed in terms of SEBI (SBEB) Regulations, 2021 | NA | | |
| 27 | Confirmation that the above disclosures are in a separate section as specified in regulation 46(2) | Yes | | www.sanghvicranes.com |
| 28 | Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updating | Yes | | www.sanghvicranes.com |
Additional Half yearly Disclosure
DISCLOSURE OF LOANS / GUARANTEES / COMFORT LETTERS / SECURITIES ETC. (applicable only for half-yearly filings) |
| Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc. | Textual Information(1) |
I. Disclosure of Loans/ guarantees/comfort letters /securities etc. Refer note below |
| (A)Any loan or any other form of debt advanced by the listed entity directly or indirectly to | |
| Entity | Aggregate amount advanced during six months | Balance outstanding at the end of six months | |
| Promoter or any other entity controlled by them | 315824514 | 227738000 | |
| Promoter Group or any other entity controlled by them | 0 | 0 | |
| Directors (including relatives) or any other entity controlled by them | 0 | 0 | |
| KMPs or any other entity controlled by them | 0 | 0 | |
(B) Any guarantee / comfort letter (by whatever name called) provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed By |
| Entity | Type (guarantee, comfort letter etc.) | Aggregate amount of issuance during six months | Balance outstanding at the end of six months(taking into account any invocation) |
| Promoter or any other entity controlled by them | Corporate Guarantee | 750000000 | 1050000000 |
| Promoter Group or any other entity controlled by them | NA | 0 | 0 |
| Directors (including relatives) or any other entity controlled by them | NA | 0 | 0 |
| KMPs or any other entity controlled by them | NA | 0 | 0 |
(C) Any security provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed by |
| Entity | Type of security (cash, shares etc.) | Aggregate value of security provided during six months | Balance outstanding at the end of six months |
| Promoter or any other entity controlled by them | NA | 0 | 0 |
| Promoter Group or any other entity controlled by them | NA | 0 | 0 |
| Directors (including relatives) or any other entity controlled by them | NA | 0 | 0 |
| KMPs or any other entity controlled by them | NA | 0 | 0 |
| (D) Additional Information | Textual Information(2) |
II. Affirmations |
| Affirmations | Compliance Status | Company Remarks |
| All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company. | Yes | Textual Information(3) |
| Name | Pradeep Mehta | | |
| Designation | CFO | | |
| Place | Pune | | |
| Date | 30-04-2026 | | |
Disclosure of Imposition of Fine or Penalty
The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below: |
| Any Other Information for Disclosure of Imposition of Fine or Penalty | |
| Sr. No. | Name of the authority | Nature and details of the action(s) taken or order(s) passed | Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority | Details of the violation(s)/ contravention(s) committed or alleged to be committed | Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible |
| 1 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 10,000/- | 09-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 2 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 10,000/- | 03-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 3 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 10,000/- | 02-03-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 4 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 10,000/- | 16-01-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 5 | Transport Department Rajasthan | Fine of Rs. 10,000 | 11-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 6 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 20,000/- | 09-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 7 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 20,000/- | 12-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 8 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 63,000/- | 05-03-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 9 | Department of Transport Chhattisgarh | over dimensional consignment fine of Rs. 20,000/- | 16-01-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 10 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 20,000/- | 06-02-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 11 | Department of Transport Gujarat | over dimensional consignment fine of Rs. 10,000/- | 06-03-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
| 12 | Department of Transport Chhattisgarh | over dimensional consignment fine of Rs. 12,000/- | 18-01-2026 | The Company has received the challan towards fine and the same has been paid by the Company. | The Company operates in the crane industry, which involves the transportation of over-dimensional cargo by road, as certain crane components cannot be dismantled beyond specific limits. Such movements occasionally result in penalties, which are accounted for as part of routine business operations under 'Fines and Penalties' in the Profit & Loss Statement. These occurrences are operationally managed and do not have any material impact on the Company's financial or operational performance. |
Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: |
| Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes | |
| Sr. No. | Name of the opposing party | Date of initiation of the litigation / dispute | Status of the litigation / dispute as per last disclosure | Current status of the litigation / dispute |
| 1 | Maharashtra Sales Tax Department | 24-11-2016 | The Company had received notices of demand in respect of Order of Assessment of FY 2010-11, FY 2013-14, FY 2014-15, FY 2015-16, FY 2016-17 and FY 2017-18 towards VAT and CST liability treating hiring of cranes as transfer of right to use of cranes. | The Company had received a favorable order for FY 2008-09 and FY 2009-10, The Honorable Bombay High Court vide its order dated 04 December 2023 held that giving cranes on hire does not involve the transfer of the right to use the cranes, as the effective control and possession always remained with the Company. Hence, the Department's appeal stood dismissed.
Basis the above favorable judgement for FY 2008-09 from High Court , refund Letter was submitted to Nodal officer on 03 Sep 2025.
In case of assesment for FY 2010-11 final hearing is scheduled on 15th June 2026, other assessments from FY 2011-12 to FY 2017-18, awaiting for hearing from department before the first Appellate Authority.
To best of our knowledge & information Maharashtra Sales department didn't file an appeal in next available forum & therefore it does not have any impact on financial performance of the company. |
| 2 | Income tax Department, Pune, Maharashtra | 16-12-2019 | For the Financial Year 2016-17, the Assessing Officer (AO) passed an order under Section 143(3), making certain additions and disallowances related to compounding fees paid to the RTO authorities for overweight and over-dimensional cargo, windmill expenses, and PF contributions. | The company filed an appeal before the CIT (Appeals) on 13th January 2020. However, a hearing date has yet to be scheduled.
The company has favorable orders from Income Tax appellate for earlier assessment years. Therefore it does not have any impact on financial performance of the company. |
| 3 | Income tax Department, Pune, Maharashtra | 11-04-2021 | For the Financial Year 2017-18, the Assessing Officer (AO), by an order under Section 143(3), increased the total income due to deviations in stock valuation as specified under Section 145A. | The company filed an appeal with the CIT (A) on 5th April 2020. Also this being an arithmetical error, company had filed rectification application u/s 154. |
| 4 | SML. Vs. STO. Chichira Check Post and Others, RN. No. 1730 of 2012 | 01-01-2012 | Matter pending before Tribunal for final adjdication on applicablity of VAT | Pending for Final Hearing |
| 5 | SML Vs. Check Post Shamlaji, Memo No. 342 to 345 of 2014 | 10-01-2014 | Sales Tax Authorities at Gujarat considering us as Dealer and imposed liabllity for payment of GVAT.
1. SML crawler crane CKE 2500 (15) was moving into Gujrat state and was detained at Amirgadh check post and Shamalji check post of Commercial Tax dept.Gujrat and issued notice for furnish security because SML not registered under Gujrat VAT Act,2003. 2. SML issued BG No. 0896616BG0000162 dt 22-03-2016 of RS. 15,50,000/- in favour of The commissioner of commercial Tax, Commercial Tax Office, Ashram Road, Ahmedabad u/s. 28 of Gujrat VAT Act,2003
3. The said office directed to SML to furnish BG for getting certificate under Gujrat VAT Act, 2003.
4. The said BG has been issued/furnished under sec. 28 of Gujrat VAT Act, 2003.
5. The validity said BG was 19-03-2016 upto 18-03-2017. 6. Validity of the said BG has expired in 2017. 7. Till today SML has not received any notice of said office regarding extention of BG.
8. SML tried to call in commissioner of commercial Tax, Office but unable to connect as contact numbers are not reachable. | Till date we have not received any notice from the authority for renewal of BGs.
Also the status of this matter will not be chnaged until and unless we receive any notice from the said assessment authority.
No change in prior status. " |
| 6 | SML Vs. Check Post Amirgadh, Memo No. 342 to 345 of 2014 | 10-01-2014 | Sales Tax Authorities at Gujarat considering us as Dealer and imposed liabllity for payment of GVAT.
1. SML crawler crane CKE 2500 (15) was moving into Gujrat state and was detained at Amirgadh check post and Shamalji chec1. SML Crawler Crane Model No LR 1400-1 sr. no. 74016 was moving from Begusarai, Bihar to Gujrat. 2. The said crane was moving into vehicle no. GJ 12 Y 9845 and RJ 01 GA 1956 was detained by Amirgad Check post of commercial dept of Gujrat.
3. The Commercial Tax dept directed to SML to make registration under Gujrat VAT Act, 2003 and passed the order to furnish security under sec. 28 of Gujrat VAT Act,2003.
4. SML challenged the order of said dept before the Commercial Tax dept. of Gujrat.
5. As per order of Tax dept. SML has submit Bank Guarantee bearing no. 0106151GFIN0005 of Dena Bank dt 20-02-2015 for Rs. 15,00,000/- ( which was expired on 19-02-2016).
6. SML received letter dt 25/02/2016 of checkpost of Tax dept. demanded to submit fresh Bank guarantee. 7. As per said notice SML submitted fresh Bank guarantee bearing no. 0896616BG0000125 dt. 03-05-2016 for Rs. 15,00,000/-,for the period of 6 month from 02-03-2016 to 01-09-2016.
8. The said bank guarantee also expired on 01-09-2016.
9. Thereafter, SML did not received any notice regarding the extension BG from Commercial Tax dept till today. 10. SML will contact to concern office/dept will get updade of said BG.
11. Tried to contact and called on phone number of said office but did not reached. | Till date we have not received any notice from the authority for renewal of BGs.
Also the status of this matter will not be chnaged until and unless we receive any notice from the said assessment authority.
No change in prior status. " |
| 7 | The Commercial tax Officer, Thoppur Check Post, Tamil Nadu | 16-07-2007 | 1. 16/07/2007 SML Vehicle bearing Rgd. No. GJ 16 V 6864, TN 20 P 8037 and TN 20 P 8035 was moving towards at Gulbarga, Karnataka loading counterparts of tyre crane intercepted and detained by the check post officer at Thoppur Checkpost and alleging that therehas been an evasion of tax under sec 4(1) of the TNVAT tax and without considering submissions of SML passed amounting/levied and collected a tax of Rs. 1,64,384/- and C fees of Rs. 3,28,770/- aggregating to Rs. 4,93,155/-.
2. SML filed Revision Petition no. 37/2007 aginst the order of check post officer, Thoppur before Joint Commissioner (CT) Salem Devision.
3. On 18-09-2008 Joint Commissioner (CT) passed the order Revision Petition partly allowed and partly dismissed ( The levy of tax of Rs. 1,64,385/- is sustained and the levy of compounding fee of Rs. 3, 28,770/- is set aside). 4. Aggrived by the said order SML filed Revision Petition no. 103/2009 before Additional Commissioner of Commercial Taxes, Chennai for cancellation of the levy of tax of Rs. 1, 64,385/- and refund of the tax of Rs. 1,64,385/-. 5. SML received the notice of the office of Addl Commissioner of Commercial Tax Chennai in March 2022 for appearance on 28-3-2022 for final hearing.
6. SML apeared through advocate and sought time for final hearing, the office of tax adjouned the case and kept the case on 20-4-2022 for final hearing. | Revision Petition no. 103/2009 is pending for final hearing before Addl Commissioner of Commercial Taxes, Chennai. The matter is case on 20-04-2022 for final hearing. |
| 8 | GST Department Maharashtra | 30-04-2022 | Input Tax Credit (ITC) claimed in GSTR-3B/GSTR-9 for the financial year 2017-18 exceeds the amount confirmed in GSTR-2A or 8A of GSTR-9. | As per the provisions of the Goods and Services Tax (GST) law, ITC can only be claimed to the extent reflected in GSTR-2A/8A. Therefore, the excess ITC claimed in GSTR-3B/9 is not eligible for set-off, leading to its disallowance in the assessment. An appeal was filed against the demand notice with the Maharashtra GST Department on 22nd July 2022. Company believes that they have a strong merit in the case & will ger favorable order. |
| 9 | GST Department Andhra Pradesh | 13-01-2023 | The Input Tax Credit (ITC) claimed on certain input purchases for the Financial Year 2018-19 has been disallowed.
The Assessing Officer has pointed out a discrepancy in the turnover reported between GSTR-9 and GSTR-3B for the Financial Year 2018-19. The turnover reported in GSTR-9 does not match the turnover declared in GSTR-3B, resulting in an inconsistency that requires rectification. | An appeal was filed against the demand notice with the Andhra Pradesh GST Department on 24th February 2023 & hearing is yet to take place. Company believes that they have a strong merit in the case & will ger favorable order. |
| 10 | GST Department Tamilnadu | 31-12-2024 | Unreconciled turnover reported in GSTR-9C and Difference in tax payment in reconciliation with GSTR-9 for the Financial Year 2020-21 has been Mismatch.
The Assessing Officer has pointed out a discrepancy in the turnover reported between GSTR-9 and GSTR-3B for the Financial Year 2020-21. The turnover reported in GSTR-9 does not match the turnover declared in GSTR-3B, resulting in an inconsistency that requires rectification. | An appeal was filed against the demand notice with the Tanilnadu GST Department on 12th March 2025 & hearing is yet to take place. Company believes that they have a strong merit in the case & will ger favorable order. |
| 11 | GST Department Tamilnadu | 18-02-2024 | E way Bill Generated with Incorrect Details. Paid penelty as per notice on time. | Pending for Hearing |
| 12 | GST Department Gujarat | 30-04-2024 | E way Bill Generated with Incorrect Details. Paid penelty as per notice on time. | Pending for Hearing |
| 13 | GST Department Tamilnadu | 21-04-2024 | 1.Blocked Credit Section 17 Apportionment Of Credit and Blocked Credit Fy 2022-23
2.RCM on Indirect Expenses Incurred by the Taxable Person as Per Profit and Loss.
3.Outward Supply (Sales) Turnover Mismatch And Short Tax Paid as per GSTR-9 Vs GSTR-3B Return.
4.ITC To Be Reversed As Per Credit Note as per GSTR-2A.
5.Tax Liability as per Mismatch between GSTR-7 vs GSTR-3B. | An appeal was filed agsinst penalty filed on 12th June-25 with TamilNadu GST Department. Pending for Hearing |
| 14 | GST Department Utter Pradesh | 13-11-2025 | Tax Authority quitioned that the movement of crane and its components via Delivary challan is in nature of sale transaction i.e. outward supply should be treated and GST is to be paid on supply. | An appeal was filed on 29th Jan 2026 with Uttar Pradesh GST Department & hearing took place on 10th March 2026. Next hearing is scheduled on 16th April 2026. |
| 15 | GST Department Odisha | 30-12-2025 | The Assessing Officer has pointed out discrepancy:
1. On Consumption of spare parts as unaccounted sale.
2. Difference between turnover as per 26AS and reported in GST returns.
| An appeal was filed on 29th March-2026 with Odisha GST Department, Personal Hearing is scheduled on 26th April 2026. |
| 16 | GST Department Gujurat | 13-02-2026 | E way Bill Generated with Incorrect Details. Paid penelty as per notice on time. | Pending for Hearing |