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Related Party Transactions (Tables)

9 Months Ended

Dec. 31, 2025

Related Party Transactions [Abstract]

Schedule of related party transactions

Schedule of related party transactions
Name of the related party		Relationship
Aark II Pte Limited		Affiliate entity
Aeries Technology Products And Strategies Private Limited (“ATPSPL”)		Affiliate entity
Aeries Financial Technologies Private Limited		Affiliate entity
Bhanix Finance And Investment Limited		Affiliate entity
Ralak Consulting LLP		Affiliate entity
TSLC Pte Limited		Affiliate entity
Sqrrl Fintech Private Limited (“Sqrrl”)		Affiliate entity
Venu Raman Kumar		Chairman of ATI’s Board and controlling shareholder
Vaibhav Rao		Members of immediate families of Venu Raman Kumar
Sudhir Appukuttan Panikassery		Key managerial personnel (through February 9, 2025)
		Vice chairman of ATI’s Board (February 10, 2025 through September 18, 2025)
Bhisham (Ajay) Khare		Key managerial personnel

Schedule of significant transactions and balances due to and from related parties


		Three Months Ended December 31,								Nine Months Ended December 31,
		2025				2024				2025				2024
Cost sharing arrangements
Aeries Financial Technologies Private Limited (b)			-				41				-				130
Bhanix Finance And Investment Limited (b)			24				31				82				91
Interest expense
Aeries Technology Products And Strategies Private Limited (d)			-				15				5				58
Mr. Vaibhav Rao (g)			24				21				72				63
Sqrrl Fintech Private Limited (k)			-				8				-				8
Interest income
Aeries Financial Technologies Private Limited (f), (h)			54				4				157				12
Aeries Technology Products And Strategies Private Limited (e), (h)			16				18				49				65
Legal and professional fees paid
Ralak Consulting LLP (c)			40				76				123				230
Management consultancy service
Aark II Pte Limited (a)			359				720				1,775				2,223
Office management and support services expense
Aeries Technology Products And Strategies Private Limited (i)			1				6				2				35

		December 31,				March 31,
		2025				2025
Accounts payable
Aeries Technology Products And Strategies Private Limited (i)		$	0			$	-
Accounts receivable
Aark II Pte Limited (a)			248				439
Aeries Financial Technologies Private Limited (b)			-				102
Bhanix Finance And Investment Limited (b)			33				105
TSLC Pte Limited (a)			91				101
Prepaid expense and other current assets
Receivable from Mr. Bhisham (Ajay) Khare (j)			740				-
Interest payable (classified under other current liabilities)
Aeries Technology Products And Strategies Private Limited (d)			43				41
Interest receivable (classified under prepaid expenses and other current assets)
Aeries Technology Products And Strategies Private Limited (e)			25				14
Aeries Financial Technologies Private Limited (f)			-				1
Investment in 0.001% Series-A Redeemable preference share
Aeries Financial Technologies Private Limited (h)			1,100				1,008
Investment in 10% Cumulative redeemable preference shares
Aeries Technology Products And Strategies Private Limited (h)			816				822
Loan from Members of immediate families of Venu Raman Kumar
Mr. Vaibhav Rao (g)			773				812
Loans from affiliates
Aeries Technology Products and Strategies Private Limited (d)			-				111
Loans to affiliates (classified under other assets)
Aeries Financial Technologies Private Limited (f)			97				102
Aeries Technology Products And Strategies Private Limited (e)			150				129
Advance to Vendor
Aeries Technology Products And Strategies Private Limited (i)			2				-

(a)	The Company provided management consulting services to Aark II Pte Ltd under an agreement dated June 21, 2021 and its amendments thereof and to TSLC Pte Ltd under an agreement dated July 12, 2021.

(b)	The Company was in a cost sharing arrangement with Aeries Financial Technologies Private Ltd and Bhanix Finance and Investment Ltd under separate agreements dated April 1, 2020. The cost sharing arrangement included costs in the areas of office management, IT and operations. The agreements are for a 36-month term with auto renewals after the original term.
(c)	The Company availed consulting services including implementation services in business restructuring, risk management, feasibility studies, mergers & acquisitions etc. from Ralak Consulting LLP via agreement dated April 1, 2022.
(d)	The Company incurred interest expense in relation to loans taken from ATPSPL, which were borrowed to meet working capital requirements. The loans were for a 3-year term and were issued at an interest rate of 12% per annum.
(e)	The Company received interest income in relation to loans given to affiliates to support their working capital requirements. The loans were for a 3-year term and issued at an interest rate of 12% per annum.
(f)	The Company received interest income in relation to loans given to affiliates to support their working capital requirements. The loans were for a 3-year term and issued at an interest rate of 15-17% per annum.
(g)	The Company obtained a loan at 12% per annum interest rate (w.e.f April 1, 2025; 10% per annum till March 31, 2025) from Mr. Vaibhav Rao for business purposes. The agreement shall remain valid until the principal amount along with interest is fully repaid. The loan amount was outstanding as of December 31, 2025.
(h)	This amount represents investments in affiliates. The Company earned interest income on its investments in affiliates.
(i)	The Company availed management consulting services from ATPSPL under agreements dated March 20, 2020 and April 1, 2021.
(j)	For the nine months ended December 31, 2025, the Company has issued 851,184 shares at a fair value of $0.87 per share to Mr. Bhisham (Ajay) Khare pursuant to the exchange agreement dated November 6, 2023 for his holding in ATGBA. As on December 31, 2025, Mr. Bhisham (Ajay) Khare is yet to transfer the shares to the Company and consequently a receivable of $740 has been recognized.
(k)	The Company incurred interest expense in relation to loans taken from Sqrrl, which were borrowed to meet working capital requirements. The loans were for a 3-month term and were issued at an interest rate of 17% per annum.