Note 7

AS 1

Short-term Borrowings

General Instructions for Preparation of Statements

Short-term Borrowings repayable on demand from banks and related parties.

Short-term Borrowings Workings

Schedule III, Part I — Division I (Section F) — FY 2025-26

Borrowings that are repayable on demand or within 12 months from the date of the borrowing or reporting date.

Recognized when the borrowing is drawn down and the cash proceeds are received, creating a current liability to repay.

Measured at the principal amount payable. Interest accrued but not due/due is classified separately as current liability or borrowings as required.