How to Check Related Party Transactions of a Company

To check related party transactions of a listed Indian company you read one filing: the half-yearly RPT disclosure under Regulation 23(9) of the LODR Regulations. Since the quarter ending 31 December 2024 it is no longer a standalone submission. It is filed as part of Integrated Filing (Financial) with the stock exchanges, in a format SEBI prescribes. Knowing where it now sits is most of the work, because the old standalone format was deleted.

Where to find the disclosure, and when it lands

The filing calendar is fixed, so a related party transaction disclosure is predictable rather than something you have to hunt for.

There is a second place the same information appears, in a different shape: the related party transactions note in the annual financial statements. The note is audited and consolidated. The exchange filing is more granular and arrives twice a year. Read both if the transactions matter to your view of the company, because they do not always reconcile cleanly at the line-item level.

What the approval trail tells you

Every related party transaction needs audit committee approval. A material one needs shareholder approval as well, by ordinary resolution, and no related party may vote on it whether or not they are a party to that specific transaction.

The materiality threshold changed. It was a flat 1,000 crore rupees or 10 percent of annual consolidated turnover, whichever is lower, from 1 April 2022. The SEBI LODR Fifth Amendment Regulations, 2025 replaced that with a scale linked to turnover:

SEBI's own worked example: a listed entity with consolidated turnover of 30,000 crore rupees has a material RPT threshold of 2,500 crore, being 10 percent of the first 20,000 crore plus 5 percent of the remaining 10,000 crore.

Anyone carrying the old flat 1,000 crore figure will now misjudge which transactions at a large-turnover company required a shareholder vote.

Reading the disclosure itself

Four things repay attention in the filed table.

1. Counterparty and relationship, not just the name. The disclosure states how the party is related. Promoter-side and subsidiary-side transactions carry different questions.
2. Whether it is a one-off or an annual limit. Many RPTs are approved as recurring limits for a financial year. The disclosed value against an approved limit tells you how much of the runway was actually used.
3. Ratified transactions. Under Regulation 23(2), ratification details go alongside the half-yearly disclosure, and the value of ratified RPTs appears in a dedicated table. A transaction that had to be ratified after the fact went through without prior approval, which is worth noticing.
4. Loans, advances and guarantees to group entities. These move cash out of the listed entity without an obvious matching inflow, so they are the line items where value most quietly leaves.

How to check related party transactions every half year

Related party transactions are a governance signal, and they are most readable next to the rest of the periodic record. The integrated filing tells you the deadline the disclosure had to meet. The corporate governance report tells you who sat on the audit committee that approved it. The secretarial compliance report records whether the filing machinery ran on time. And the background on the instrument itself is in what is a related party transaction.

Ownership context comes from a different set of filings: the quarterly shareholding pattern and promoter pledging disclosures, since a promoter under funding pressure is the case where RPTs are most worth reading closely.

That is how to check related party transactions from the public record: one half-yearly filing in a known place, on a known deadline, read alongside the approval trail. Flock reads these filings and keeps each one dated and source-linked, with alerts on the companies you follow. Coverage and plans are on the pricing page. What any transaction means is your call to make. Not investment advice.