Acme Universal Safezone 9 director loans total Rs 13.39 crore

Acme Universal Safezone 9 Limited, referred to here as Acme Universal Safezone 9, reported Rs 13.39 crore of loans outstanding to Managing Director Nitin Tiwari and Executive Director Ruchi Tiwari at March 31, 2026. The balance was nearly unchanged from Rs 13.40 crore at March 31, 2025 and was disclosed separately from the company’s Rs 57.97 crore of reported long-term and short-term borrowings.

How large were Acme Universal Safezone 9 director loans at March 2026?

Acme Universal Safezone 9 had Rs 13.39 crore in loans outstanding to the two directors at March 31, 2026. The related-party balance schedule lists Rs 9.91 crore outstanding to Nitin Tiwari and Rs 3.48 crore to Ruchi Tiwari under loans outstanding.

The combined balance declined by Rs 4.70 lakh from Rs 13.40 crore at March 31, 2025, while remaining Rs 38.40 lakh above the Rs 13.01 crore recorded at March 31, 2024. Nitin Tiwari’s outstanding loan increased from Rs 9.81 crore in 2025 to Rs 9.91 crore in 2026, whereas Ruchi Tiwari’s balance remained Rs 3.48 crore in both years.

Acme Universal Safezone 9 presented these balances in its related-party disclosure under Accounting Standard 18, or AS 18, the accounting standard covering related-party disclosures notified under the Companies (Accounting Standards) Rules, 2006. The disclosure identifies Nitin Tiwari as managing director, reappointed from January 19, 2026, and Ruchi Tiwari as a director; the company’s board information identifies her as executive director.

How do Acme Universal Safezone 9 director loans compare with reported borrowings?

Acme Universal Safezone 9 reported Rs 57.97 crore of long-term and short-term borrowings at March 31, 2026, compared with the separately disclosed Rs 13.39 crore director-loan balance. Long-term borrowings were Rs 13.84 crore and short-term borrowings were Rs 44.21 crore in the restated statement of assets and liabilities.

The Rs 13.39 crore director-loan figure equals 23.1% of the Rs 57.97 crore total of the two reported borrowing lines, using the separate disclosures. However, the supplied financial information does not identify lenders within the balance-sheet borrowing categories or state whether either director balance is included in those categories, so the figures should not be added to create a total funding obligation.

Reported borrowings increased by Rs 8.32 crore from Rs 49.65 crore at March 31, 2025. Short-term borrowings rose by Rs 9.80 crore from Rs 34.41 crore, while long-term borrowings declined by Rs 1.40 crore from Rs 15.24 crore; short-term borrowings represented 76.3% of the Rs 57.97 crore total at March 31, 2026.

What loan transactions did Acme Universal Safezone 9 report in fiscal 2026?

Acme Universal Safezone 9 reported taking Rs 23.91 lakh in loans from Nitin Tiwari and repaying Rs 14.37 lakh to him during the year ended March 31, 2026. The related-party transaction schedule records no loan taken from, or loan repaid to, Ruchi Tiwari in fiscal 2026, despite her Rs 3.48 crore closing balance.

The disclosed loan flows were lower than in the preceding two financial years. Acme Universal Safezone 9 took Rs 40.68 lakh from Nitin Tiwari and Rs 15.00 lakh from Ruchi Tiwari in fiscal 2025, compared with Rs 2.82 crore and Rs 48.50 lakh, respectively, in fiscal 2024.

Repayments to Nitin Tiwari were Rs 21.36 lakh in fiscal 2025 and Rs 89.13 lakh in fiscal 2024. Repayments to Ruchi Tiwari were Rs 5.46 lakh in fiscal 2025 and Rs 15.45 lakh in fiscal 2024, while the fiscal 2024 schedule also records Rs 1.13 crore repaid to Ram Kumar Tiwari, identified as Nitin Tiwari’s father.

What remuneration and rent did Acme Universal Safezone 9 pay the directors?

Acme Universal Safezone 9 paid combined remuneration of Rs 2.52 crore to Nitin Tiwari and Ruchi Tiwari in each of fiscal 2026, fiscal 2025 and fiscal 2024. Nitin Tiwari received Rs 1.80 crore in each year and Ruchi Tiwari received Rs 72.00 lakh in each year.

The company states that its remuneration disclosure excludes provisions for gratuity because gratuity is determined on an actuarial basis for Acme Universal Safezone 9 as a whole. In fiscal 2026, the same related-party schedule also records Rs 14.72 lakh of remuneration for Chief Financial Officer Satyam Gehlot and Rs 48,000 for Company Secretary and Compliance Officer Priya Darshil Mody.

Rent expense for Nitin Tiwari and Ruchi Tiwari totalled Rs 97.20 lakh in fiscal 2026, excluding applicable taxes. The amount comprised Rs 57.00 lakh for Nitin Tiwari and Rs 40.20 lakh for Ruchi Tiwari, unchanged from fiscal 2025 and fiscal 2024.

At March 31, 2026, remuneration payable to the two directors totalled Rs 16.31 lakh, consisting of Rs 10.71 lakh to Nitin Tiwari and Rs 5.60 lakh to Ruchi Tiwari. Rent payable totalled Rs 28.03 lakh, including Rs 18.90 lakh owed to Nitin Tiwari, up from Rs 54,000 at March 31, 2025, and Rs 9.13 lakh owed to Ruchi Tiwari.

What do Acme Universal Safezone 9 financials show alongside director funding?

Acme Universal Safezone 9 reported revenue from operations of Rs 205.90 crore in fiscal 2026, up from Rs 187.36 crore in fiscal 2025. Profit for the year was Rs 5.86 crore in fiscal 2026, compared with Rs 80.42 lakh in fiscal 2025 and Rs 7.56 crore in fiscal 2024.

Finance costs were Rs 3.18 crore in fiscal 2026, compared with Rs 3.16 crore in fiscal 2025 and Rs 2.54 crore in fiscal 2024. The supplied information does not state the interest rate, maturity, security, repayment schedule or other terms of the Rs 13.39 crore in loans outstanding to Nitin Tiwari and Ruchi Tiwari.

Acme Universal Safezone 9 reported total equity of Rs 52.77 crore at March 31, 2026, up from Rs 46.91 crore a year earlier. Its statement of assets and liabilities reports Rs 146.72 crore under total liabilities at March 31, 2026, compared with Rs 133.70 crore at March 31, 2025.

Conclusion

Acme Universal Safezone 9’s Rs 13.39 crore director-loan balance at March 31, 2026 was broadly stable across the three disclosed year-end dates, with Nitin Tiwari’s Rs 9.91 crore balance rising from fiscal 2025 and Ruchi Tiwari’s Rs 3.48 crore balance unchanged. The related-party balances sat alongside Rs 57.97 crore in reported borrowings, Rs 2.52 crore in annual director remuneration and Rs 97.20 lakh in annual director rent expense.

The next disclosure to watch is any update on repayments, new loans or terms for the Rs 13.39 crore outstanding at March 31, 2026. Acme Universal Safezone 9 disclosed annual loan flows through fiscal 2026 but did not disclose interest rates, maturity dates, security or a plan for settlement of the two director balances.