Related-party transactions below pre-pandemic levels, shows data

An RPT is a deal between connected entities. This can involve buying or selling of goods or raw materials among group companies

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