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Related-party transactions below pre-pandemic levels
Business Standard
|August 09, 2025
Listed companies may have cut back on their related-party transactions.
The value of such transactions is lower than levels seen before the pandemic.
Such transactions are reported on the balance sheet and the profit-and-loss statement. The value of related-party transactions (RPTs) as a proportion of balance sheet assets was 5.8 per cent in 2024-25 (FY25), compared to 6.5 per cent in FY19, according to a Business Standard analysis of 262 BSE 500 companies with comparable numbers from data provider Capitaline. The value of RPTs reported on the profit-and-loss statement was equivalent to 11.9 per cent of net sales in FY25 compared to 14.4 per cent in FY19.
Dit verhaal komt uit de August 09, 2025-editie van Business Standard.
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