This reimbursement is likely electric expenses incurred at the sites which are owned by the promoters. Suyog bills exact cost of electricity expenses to the telecom operator, recognizes it as a separate line item and passes it on to the tower owner.
Revenue from operations has a separate line item called reimbursement income, which is ~32 cr.
In cost of goods sold, site running expenses are 44.5 cr. which likely includes this 32 cr. electricity cost.
And this is what is getting reflected in related party transactions.
Reimbursement to Shivshakar Lature is a very large amount (28 cr.) and there are no line items in the P&L statement that big (except for cost of goods sold).
Note: This is just my interpretation from reading of their annual report.
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