Companies Accounts 2nd Amendment Rules 2025

3583 GI/2025 (1) REGD. No. D. L.-33004/99 The Gazette of India EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 314] NEW DELHI, FRIDAY, MAY 30, 2025/JYAISTHA 9, 1947 CG-DL-E-05062025-263619 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2025. G.S.R. 357(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:— 1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025. 2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 5, for the word, letter and figure ―Form AOC-1‖, the word, letter and figure ―e-Form AOC-1‖ shall be substituted. 3. In the said rules, in rule 8,- (i) in sub-rule (2), for the word, letter and figure ―Form AOC-2‖, the word, letter and figure ―e-Form AOC 2‖ shall be substituted. (ii) in sub-rule (5),- (A) in clause (x), after the words and figures, ―Act, 2013 (14 of 2013)‖, the following shall be inserted, namely:- ―along with the following details: - (a) number of complaints of sexual harassment received in the year; (b) number of complaints disposed off during the year; and (c) number of cases pending for more than ninety days.‖ (B) after clause (xii), the following clause shall be inserted, namely:- ―(xiii) a statement by the company with respect to the compliance of the provisions relating to the Maternity Benefit Act 1961.‖ 4. In the said rules, in rule 12, after sub-rule (1B), the following sub-rule shall be inserted, namely: - ―(1C) Every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file e-Form Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated), as the case may be: Provided that a copy of signed financial statements duly authenticated as per section 134 of the Act (including Board‘s report, auditors‘ report and other documents) in portable document format shall also be attached with XBRL Forms.‖ 5. In the said rules, in Annexure, for Form AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4-NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and CSR-2, the following e-Forms shall be substituted, namely: - ―Form no. AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4-NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), CSR-2, Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated).‖ Form No. AOC-1 Form language English Statement containing salient features of the financial statement of Subsidiaries/ associate companies/ joint ventures [Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory *Name of the Company Part "A": Subsidiaries Details of Subsidiaries (Information in respect of each subsidiary to be presented with amounts in Rs) 1 Number of subsidiaries Block -1 +-----+--------------------------------------------------------------------------------+ | | CIN/ any other registration number of | | | subsidiary company | +-----+--------------------------------------------------------------------------------+ | | Name of the subsidiary | +-----+--------------------------------------------------------------------------------+ | | Date since when subsidiary was acquired | +-----+--------------------------------------------------------------------------------+ | | Provisions pursuant to which the company | | | has become a subsidiary | | | (Section 2(87)(i)/Section 2(87)(ii)) | +-----+--------------------------------------------------------------------------------+ | | Reporting period for the subsidiary | | | concerned, if different from the holding | | | company's reporting period | +-----+--------------------------------------------------------------------------------+ | From| | +-----+--------------------------------------------------------------------------------+ | To | | +-----+--------------------------------------------------------------------------------+ | | Reporting currency and Exchange rate as | | | on the last date of the relevant financial | | | year in the case of foreign subsidiaries:- | +-----+--------------------------------------------------------------------------------+ | | Reporting Currency | +-----+--------------------------------------------------------------------------------+ | | Exchange Rate | +-----+--------------------------------------------------------------------------------+ | | Share capital | +-----+--------------------------------------------------------------------------------+ | | Reserves & surplus | +-----+--------------------------------------------------------------------------------+ | | Total assets | +-----+--------------------------------------------------------------------------------+ | | Total Liabilities | +-----+--------------------------------------------------------------------------------+ | | Investments | +-----+--------------------------------------------------------------------------------+ | | Turnover | +-----+--------------------------------------------------------------------------------+ | | Profit before taxation | +-----+--------------------------------------------------------------------------------+ | | Provision for taxation | +-----+--------------------------------------------------------------------------------+ | | Profit after taxation | +-----+--------------------------------------------------------------------------------+ | | Proposed Dividend | +-----+--------------------------------------------------------------------------------+ | | % of shareholding | +-----+--------------------------------------------------------------------------------+ 2 Number of subsidiaries which are yet to commence operations +-----+---------------------------------+----------------------------------------------------------+ | Sl. | CIN /any other registration number| Names of subsidiaries which are yet to commence | | No. | | operations | +=====+=================================+==========================================================+ | | | | +-----+---------------------------------+----------------------------------------------------------+ | | | | +-----+---------------------------------+----------------------------------------------------------+ | | | | +-----+---------------------------------+----------------------------------------------------------+ 3 Number of subsidiaries which have been liquidated or have ceased to be a subsidiary during the year. +-----+---------------------------------+--------------------------+ | Sl. | CIN/ any other registration number| Names of subsidiaries | | No. | | | +=====+=================================+==========================+ | | | | +-----+---------------------------------+--------------------------+ | | | | +-----+---------------------------------+--------------------------+ | | | | +-----+---------------------------------+--------------------------+ Part "B": Associates and Joint Ventures Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures 4 Number of Associate / Joint Venture Block-1 +-----+---------------------------------------------------------------------------------------------------------------------+ | 1 | Name of Associate/Joint Venture | +-----+---------------------------------------------------------------------------------------------------------------------+ | 2 | Latest audited Balance Sheet Date | +-----+---------------------------------------------------------------------------------------------------------------------+ | 3 | Date on which the Associate or Joint Venture was associated or acquired | +-----+---------------------------------------------------------------------------------------------------------------------+ | 4 | Shares of Associate/Joint Ventures held by the company on the year end | +-----+---------------------------------------------------------------------------------------------------------------------+ | A | Number | +-----+---------------------------------------------------------------------------------------------------------------------+ | B | Amount of Investment in Associates/Joint Venture | +-----+---------------------------------------------------------------------------------------------------------------------+ | C | Extent of Holding % | +-----+---------------------------------------------------------------------------------------------------------------------+ | 5 | Description of how there is significant influence | +-----+---------------------------------------------------------------------------------------------------------------------+ | 6 | Reason why the associate/joint venture is not consolidated | +-----+---------------------------------------------------------------------------------------------------------------------+ | 7 | Net worth attributable to Shareholding as per latest audited Balance | | | Sheet | +-----+---------------------------------------------------------------------------------------------------------------------+ | 8 | Profit / Loss for the year | +-----+---------------------------------------------------------------------------------------------------------------------+ | A | Considered in Consolidation | +-----+---------------------------------------------------------------------------------------------------------------------+ | B | Not Considered in Consolidation | +-----+---------------------------------------------------------------------------------------------------------------------+ 5 Number of associates or joint ventures which are yet to commence operations +-----+---------------------------------+----------------------------------------------------------+ | Sl. | CIN/any other registration number| Names of Associates and Joint Ventures which are yet | | No. | | to commence operations | +=====+=================================+==========================================================+ | | | | +-----+---------------------------------+----------------------------------------------------------+ | | | | +-----+---------------------------------+----------------------------------------------------------+ | | | | +-----+---------------------------------+----------------------------------------------------------+ 6 Number of associates or joint ventures which have been liquidated or have ceased to be associate or joint venture during the year +-----+---------------------------------+--------------------------------------+ | Sl. | CIN /any other registration number| Names of Associates and Joint Ventures | | No. | | | +=====+=================================+================================------+ | | | | +-----+---------------------------------+--------------------------------------+ | | | | +-----+---------------------------------+--------------------------------------+ | | | | +-----+---------------------------------+--------------------------------------+ Attachments (a) Optional attachment Declaration I am authorised by the Board of Directors of the Company vide resolution number* dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been compiled with. * To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Interim Resolution Professional (IRP)/ Resolution Professional (RP)/Liquidator) Director identification number of the director; or PAN of the manager or CEO or CFO. or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator; or Membership number of the secretary Certificate by Practicing Professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Associate Fellow Membership number Certificate of practice number Save Submit Form No. AOC-2 Form language English Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under fourth proviso thereto [Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory *Name of the Company 1.Details of contracts or arrangements or transactions not at arm's length basis *Number of contracts or arrangements or transactions not at arm‘s length basis BLOCK-1 +-----+---------------------------------------------------------------------------------------------------------------------+ | | Corporate identity number (CIN) or foreign company | | | registration number (FCRN) or Limited Liability Partnership | | | number (LLPIN) or Foreign Limited Liability Partnership | | | number (FLLPIN) or Permanent Account Number | | | (PAN)/Passport for individuals or any other registration | | | number | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Name(s) of the related party | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Nature of relationship | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Nature of contracts/ arrangements/ transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Duration of the contracts / arrangements/ transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Salient terms of the contracts or arrangements or transactions | | | including actual / expected contractual amount | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Justification for entering into such contracts or arrangements | | | or transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Date of approval by the Board (DD/MM/YYYY) | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Amount paid as advances, if any | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Date on which the resolution was passed in general meeting as | | | required under first proviso to section 188 (DD/MM/YYYY) | +-----+---------------------------------------------------------------------------------------------------------------------+ | | SRN of MGT-14 | +-----+---------------------------------------------------------------------------------------------------------------------+ 2.Details of material contracts or arrangements or transactions at arm's length basis Number of material contracts or arrangements or transactions at arm‘s length basis BLOCK-1 +-----+---------------------------------------------------------------------------------------------------------------------+ | | Corporate identity number (CIN) or foreign company | | | registration number (FCRN) or Limited Liability Partnership | | | number (LLPIN) or Foreign Limited Liability Partnership | | | number (FLLPIN) or Permanent Account Number | | | (PAN)/Passport for individuals or any other registration number | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Name(s) of the related party | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Nature of relationship | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Nature of contracts/ arrangements/ transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Duration of the contracts / arrangements/ transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Salient terms of the contracts or arrangements or transactions | | | including actual / expected contractual amount | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Justification for entering into such contracts or arrangements | | | or transactions | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Date of approval by the Board (DD/MM/YYYY) | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Amount paid as advances, if any | +-----+---------------------------------------------------------------------------------------------------------------------+ | | Date on which the resolution was passed in general meeting as | | | required under first proviso to section 188 (DD/MM/YYYY) | +-----+---------------------------------------------------------------------------------------------------------------------+ | | SRN of MGT-14 | +-----+---------------------------------------------------------------------------------------------------------------------+ Attachments (a) Optional attachment. Declaration I am authorised by the Board of Directors of the Company vide resolution number * dated * to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been compiled with. * To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Interim Resolution Professional (IRP)/ Resolution Professional (RP)/Liquidator) Director identification number of the director; or PAN of the manager or CEO or CFO. or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator; or Membership number of the secretary Save Submit Form No. AOC-4 Form language English Form for filing financial statement and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores SEGMENT- I: GENERAL INFORMATION OF THE COMPANY AND PARTICULARS IN RESPECT OF BALANCE SHEET Part A - General information of the Company 1 (a) *Corporate Identity Number (CIN) (b) Authorised capital of the company as on the date of filing (c) Number of members of the company as on the date of filing 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *e-mail ID of the company 3 Financial year to which financial statements relates *From (DD/MM/YYYY) *To (DD/MM/YYYY) 4 (a) *Date of Board of directors' meeting in which financial statements are approved (DD/MM/YYYY) (b) (i) *Nature of financial statements (Provisional un-adopted Financial statements/Adopted Financial statements/Revised Financial statements u/s 130/Revised Financial statements u/s 131) (ii) Nature of revision (Financial statement/Directors' Report/Both) (iii) Whether provisional financial statements filed earlier Yes No Not applicable (iv) Whether adopted in adjourned AGM Yes No Not applicable (v) Date of adjourned AGM in which financial statements were adopted (DD/MM/YYYY) Signatory Details (c) Details of director(s), manager, secretary, CEO, CFO, Interim Resolution Professional (IRP), Resolution Professional (RP) or Liquidator, of the company who have signed the financial statements Provide Director Identification number (DIN) in case of director, Managing Director and Income –tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO, IRP, RP, liquidator +----------+------+------------+-------------------------------------+ | DIN or | Name | Designation| Date of signing of financial | | Income-tax| | | statements (DD/MM/YYYY) | | PAN | | | | +==========+======+============+=====================================+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ 6 (a) *Date of signing of reports on the financial statements by the auditors (DD/MM/YYYY) AGM Details 7 (a) * Whether annual general meeting (AGM) held Yes No Not applicable (b) If yes, date of AGM (DD/MM/YYYY) (c) Due date of AGM (DD/MM/YYYY) (d) Whether any extension for AGM granted Yes No (e) SRN of GNL-1 (f) Due date of AGM after grant of extension (DD/MM/YYYY) Subsidiary details 8 (a) *Whether the company is a subsidiary company as defined under clause (87) of Yes No section 2 (b) CIN /any other registration number of the holding company, if applicable (c) Name of the holding company (d) Provision pursuant to which the company has become a subsidiary (Section 2(87)(i)/Section 2(87)(ii)) (e) *Whether the company has a subsidiary company as defined under clause (87) of Yes No section 2 or the company has an associate company, or a joint venture as defined under clause (6) of section 2 Auditor Details 9 *SRN of Form ADT-1 *Number of Auditors (a) *Income-tax PAN of auditor or auditor‘s firm (b) *Category of auditor Individual Auditor‘s firm (c) *Membership number of auditor or auditor‘s firm‘s registration number (d) *Name of the auditor or auditor‘s firm (e) Address of the auditor or auditor‘s firm *Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City *District *State/UT (f) Details of the member signing for the above firm (i) Name of the member (ii) Membership number General Information and Other Applicant Details 10 (a) *Type of Industry Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then select Commercial and Industrial (C&I) (Commercial & Industrial/Banking Company/Insurance Company/Power Company/Non-banking Financial Company (NBFC) registered with RBI) (b) *Whether Schedule III of the Companies Act, 2013 is applicable Yes No 11 *Whether consolidated financial statements required or not Yes No 12 (a) *Whether company is maintaining books of account and other relevant books and Yes No papers in electronic form (b) Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data) (i) Address Line 1 (ii) Address Line 2 (iii) Country (iv) Pin Code/Zip Code (v) Area/Locality (c) Particulars of the service provider (if any) (i) Name of the service provider (ii) Internet protocol address of service provider (iii) Location of the service provider (iv) Whether books of account and other books and papers are maintained on cloud Yes No (v) Address as provided by the service provider I Part B - Balance Sheet PART I — BALANCE SHEET +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | Particulars | Figures as at the end of | Figures as at the end of | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | | | period) (in Rs.) | period) (in Rs.) | previous | | | | | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | +=================+=====================================+=======================================+================================================+ | I | EQUITY AND LIABILITIES | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (1) | Shareholders’ Funds | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (a) | Share capital | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (b) | Reserves and surplus | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (c) | Money received against | | | | | share warrants | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (2) | Share application money | | | | | pending allotment | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (3) | Non - current liabilities | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (a) | Long term borrowings | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (b) | Deferred tax liabilities | | | | | (net) | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (c) | Other long-term liabilities | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (d) | Long term provisions | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (4) | Current liabilities | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (a) | Short term borrowings | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (b) | Trade payables | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (i) | Total outstanding dues of | | | | | micro enterprises and small | | | | | enterprises | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (ii) | Total outstanding dues of | | | | | creditors other than micro | | | | | enterprises and small | | | | | enterprises | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (c) | Other current liabilities | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (d) | Short term provisions | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | | Total | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | II | ASSETS | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | 1 | Non-current assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (a) | Property Plant and | | | | | Equipment and Intangible | | | | | Assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (i) | Property Plant and | | | | | Equipment | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (ii) | Intangible assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (iii) | Capital work -in | | | | | progress | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (iv) | Intangible assets under | | | | | development | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (b) | Non-current Investments | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (c) | Deferred tax assets (net) | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (d) | Long term loans and | | | | | advances | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (e) | Other non-current assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | 2 | Current assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (a) | Current Investments | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (b) | Inventories | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (c) | Trade receivables | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (d) | Cash and cash equivalents | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (e) | Short term loans and | | | | | advances | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | (f) | Other current assets | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ | | Total | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+ II Break-up of figures in Balance sheet (Amount in Rupees) A Details of long term borrowings (unsecured) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Bonds/ debentures | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Term Loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | a From banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | b From other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Deferred payment | | | | | liabilities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Loans and advances from | | | | | related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 6 Long term maturities of | | | | | financial lease obligations| | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 7 Other loans & advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total long-term borrowings | | | | | (unsecured) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 8 Out of above total, | | | | | aggregate amount | | | | | guaranteed by directors | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ B Details of short-term borrowings (unsecured) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Loans repayable on demand| | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | a From banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | b From other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Loans and advances from | | | | | related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Other loans & advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total short-term borrowings| | | | | (unsecured) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Out of above total, | | | | | aggregate amount | | | | | guaranteed by directors | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ C Details of long-term loans and advances (unsecured, considered good) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Capital advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Loans and advances to | | | | | other related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Other loans and advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total long term loan and | | | | | advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Less: Provision/ | | | | | allowance for bad and | | | | | doubtful loans and | | | | | advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | a From related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | b From others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Net long term loan and | | | | | advances (unsecured, | | | | | considered good) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 6 Loans and advances due by| | | | | directors/ other officers| | | | | of the company | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ D Details of long-term loans and advances (doubtful) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Capital advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Loans and advances to | | | | | related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Other loans and advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total long term loan and | | | | | advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Less : Provision/ | | | | | allowance for bad and | | | | | doubtful loans and | | | | | advances | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | a From related parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | b From others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Net long term loan and | | | | | advances (doubtful) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ E Details of trade receivables +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Secured, considered | | | | | good | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Unsecured, | | | | | considered good | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Doubtful | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total trade receivables | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Less: provision/ | | | | | allowance for bad and | | | | | doubtful debts | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Net trade receivables | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 6 Debt due by | | | | | (directors/ others | | | | | officers of the | | | | | company) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ III Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Amount of issue for contracts without payment received in cash during reporting | | | | period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Share application money given | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Share application money given during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Share application money received during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Share application money received and due for refund | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Paid-up capital held by foreign company | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Paid-up capital held by foreign holding and/ or through its subsidiaries | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Number of shares bought back during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Deposits accepted or renewed during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Deposits matured and claimed but not paid during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 11 | Deposits matured and claimed but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 12 | Deposits matured, but not claimed | | +-----+-------------------------------------------------------------------------------------+----------------+ | 13 | Unclaimed matured debentures | | +-----+-------------------------------------------------------------------------------------+----------------+ | 14 | Debentures claimed but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 15 | Interest on deposits accrued and due but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 16 | Unpaid dividend | | +-----+-------------------------------------------------------------------------------------+----------------+ | 17 | Investment in subsidiary companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 18 | Investment in government companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 19 | Capital reserve | | +-----+-------------------------------------------------------------------------------------+----------------+ | 20 | Amount due for transfer to Investor Education and Protection Fund (IEPF) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 21 | Inter-corporate deposits | | +-----+-------------------------------------------------------------------------------------+----------------+ | 22 | Gross value of transaction as per AS- 18 (if applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 23 | Capital subsidies or grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 24 | Calls unpaid by directors | | +-----+-------------------------------------------------------------------------------------+----------------+ | 25 | Calls unpaid by others | | +-----+-------------------------------------------------------------------------------------+----------------+ | 26 | Forfeited shares (amount originally paid-up) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 27 | Forfeited shares reissued | | +-----+-------------------------------------------------------------------------------------+----------------+ | 28 | Borrowing from foreign institutional agencies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 29 | Borrowing from foreign companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 30 | Inter-corporate borrowings -secured | | +-----+-------------------------------------------------------------------------------------+----------------+ | 31 | Inter-corporate borrowings –unsecured | | +-----+-------------------------------------------------------------------------------------+----------------+ | 32 | Commercial Paper | | +-----+-------------------------------------------------------------------------------------+----------------+ | 33 | Conversion of warrants into equity shares during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 34 | Conversion of warrants into preference shares during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 35 | Conversion of warrants into debentures during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 36 | Warrants issued during the reporting period (In foreign currency) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 37 | Warrants issued during the reporting period (In Rupees) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 38 | Default in payment of short-term borrowings and interest thereon | | +-----+-------------------------------------------------------------------------------------+----------------+ | 39 | Default in payment of long-term borrowings and interest thereon | | +-----+-------------------------------------------------------------------------------------+----------------+ | 40 | Whether any operating lease has been converted to financial lease or vice-versa | Yes No | +-----+-------------------------------------------------------------------------------------+----------------+ | | Provide details of such conversions | | +-----+-------------------------------------------------------------------------------------+----------------+ | 41 | Net Worth of the company | | +-----+-------------------------------------------------------------------------------------+----------------+ | 42 | Number of shareholders to whom shares allotted under private placement during | | | | the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 43 | Secured Loan | | +-----+-------------------------------------------------------------------------------------+----------------+ | 44 | Gross Property Plant and Equipment and Intangible Assets | | +-----+-------------------------------------------------------------------------------------+----------------+ | 45 | Depreciation and amortization | | +-----+-------------------------------------------------------------------------------------+----------------+ | 46 | Miscellaneous expenditure to the extent not written off or adjusted | | +-----+-------------------------------------------------------------------------------------+----------------+ | 47 | Unhedged Foreign Exchange Exposure | | +-----+-------------------------------------------------------------------------------------+----------------+ IV Share capital raised during the reporting period (Amount in Rupees) +--------------------------+---------------+---------------------+-------------------+---------------+ | Particulars | Number of | Total | Total Paid- | Total | | | shares | Nominal | up amount | premium | | | | Amount | | | +==========================+===============+=====================+===================+===============+ | (i) Equity shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Public Issues | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Rights issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Bonus issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Private Placement/ | | | | | | Preferential allotment| | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | v ESOPs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vi Sweat equity shares | | | | | | allotted | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vii Conversion of | | | | | | Preference share | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | viii Conversion of | | | | | | Debentures | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ix GDRs/ADRs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | x Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (b) Decrease during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Buy-back of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Shares forfeited | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Reduction of share | | | | | | capital | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (c) At the end of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (ii) Preference shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Issues of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Re-issue of forfeited | | | | | | shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ V Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November 2016, to 30th December 2016, as provided in the Table below :- +--------------------------------------+-------+------------------------+-------+ | Particulars | SBNs | Other denomination notes | Total | +======================================+=======+========================+=======+ | 1 Closing cash in hand as on | | | | | 08.11.2016 | | | | +--------------------------------------+-------+------------------------+-------+ | 2 (+) Permitted receipts | | | | +--------------------------------------+-------+------------------------+-------+ | 3 (-) Permitted payments | | | | +--------------------------------------+-------+------------------------+-------+ | 4 (-) Amount deposited in Banks | | | | +--------------------------------------+-------+------------------------+-------+ | 5 Closing cash in hand as on | | | | | 30.12.2016 | | | | +--------------------------------------+-------+------------------------+-------+ VI Details related to cost records and cost audit 1 Whether maintenance of cost records by the company has been mandated under Yes No Companies (Cost Records and Audit) Rules, 2014 If yes, Central Excise Tariff Act Heading in which the product/ service is covered 2 Whether audit of cost records of the company has been mandated under Rules Yes No specified in SN 1 If yes, Central Excise Tariff Act Heading in which the product/ service is covered SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT I Statement of Profit and Loss +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | Particulars | Figures for the period | Figures for the period | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | | | period) | period) | previous | | | From | From | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | | | To | To | | | | (DD/MM/YYYY) | (DD/MM/YYYY) | | +==========================================+==========================================+==========================================+================================================+ | (I) | Revenue from operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Domestic turnover | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Sale of goods manufactured | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Sale of goods traded | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Sale or supply of services | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Export turnover | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Sale of goods manufactured | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Sale of goods traded | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Sale or supply of services | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (II) | Other Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Dividend income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Interest income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Net gain/loss on sale of | | | | | investments | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iv) | Other non-operating | | | | | income (net of expenses | | | | | directly attributable to such | | | | | income) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (III) | Total Income (I+II) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IV) | Expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (a) | Cost of materials consumed | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (b) | Purchases of stock in trade | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (c) | Changes in inventories of | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | -Finished goods | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | -Work-in-progress | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | -Stock in trade | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (d) | Employee benefit expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (e) | Managerial remuneration | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (f) | Payment to Auditors | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (g) | Insurance expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (h) | Power and fuel | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Finance costs | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (j) | Depreciation and | | | | | amortization expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (k) | Other expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Total expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (V) | Profit before exceptional and | | | | | extraordinary items and tax | | | | | (III-IV) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VI) | Exceptional items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VII) | Profit before extraordinary | | | | | items and tax (V-VI) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VIII) | Extraordinary items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IX) | Profit before tax (VII-VIII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (X) | Tax Expense | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Current tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Deferred tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XI) | Profit/(Loss) for the period | | | | | from continuing operations | | | | | (IX-X) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XII) | Profit /(Loss) from | | | | | discontinuing operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIII) | Tax expense of discontinuing | | | | | operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIV) | Profit/ (Loss) from | | | | | discontinuing operations | | | | | (after tax) (XII-XIII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XV) | Profit /(Loss) (XI+XIV) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVI) | Earnings per equity share before | | | | | extraordinary items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Basic | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Diluted | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVII) | Earnings per equity share after | | | | | extraordinary items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Basic | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Diluted | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ II Detailed Profit and Loss items (Amount in Rupees) A Details of earning in foreign exchange +--------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +==========================+=======================+========================+================================================+ | 1 Export of goods | | | | | calculated on FOB | | | | | basis | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Interest and dividend | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Royalty | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Know- how | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Professional and | | | | | consultation fees | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 6 Other income | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ | 7 Total Earning in | | | | | Foreign Exchange | | | | +--------------------------+-----------------------+------------------------+------------------------------------------------+ B Details of expenditure in foreign exchange +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +===========================+=======================+========================+================================================+ | 1 Import of goods | | | | | calculated on CIF basis | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Raw material | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) Component and spare | | | | | parts | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | (iii) Capital goods | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Expenditure on account | | | | | of Royalty | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Know-how | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Professional and | | | | | consultation fees | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Interest | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Other matters | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | Dividend paid | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Total Expenditure in | | | | | foreign exchange | | | | +---------------------------+-----------------------+------------------------+------------------------------------------------+ III Financial parameters - Profit and loss account items (Amount in Rupees) during the reporting period +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Proposed Dividend | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Earnings per share (in Rupees) | | +-----+-------------------------------------------------------------------------------------+----------------+ | (a) | Basic | | +-----+-------------------------------------------------------------------------------------+----------------+ | (b) | Diluted | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Income in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Expenditure in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Revenue subsidies or grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Rent paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Consumption of stores and spare parts | | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Gross value of transaction with related parties as per AS-18 (if applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Bad debts of related parties as per AS-18 (if applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Contribution made under sub-section (3) of section 182 | | +-----+-------------------------------------------------------------------------------------+----------------+ IV Details related to principal products or services of the company *Total number of product/ services category(ies) +-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+ | Product or | Description of | Turnover of | Highest turnover | Description of | Turnover of | | service | the product or | the product or | contributing | the product or | highest | | category | service category | service | product or service| service | contributing | | code (ITC/ | | category (in | code (ITC/ NPCS 8 | | product or | | NPCS 4 digit | | Rupees) | digit code) | | service (in | | code) | | | | | Rupees) | +===================+===================+===================+===================+===================+===================+ | | | | | | | +-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+ | | | | | | | +-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+ | | | | | | | +-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+ | | | | | | | +-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+ Note - Please refer to ‗Indian Trade Classification‘ based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India. SEGMENT III: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS 1 *Whether any transactions entered with related party? Yes No SEGMENT IV: AUDITOR’S REPORT I (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 Yes No Not applicable (b) If yes, provide following details:- +-----+---------------------------------------------+---------------------------------------------+ | S. | Provide details of comment(s) or | Board of Director’s reply(ies) on comments | | No. | supplement(s) received from CAG of India | received | | | | from CAG of India | +=====+=============================================+=============================================+ | I | | | +-----+=============================================+=============================================+ | II | | | +-----+---------------------------------------------+---------------------------------------------+ (c) Whether Comptroller and Auditor-General of India has conducted supplementary or test Yes No audit under section 143 II Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Yes No Bank Notes during the period from 8th November 2016, to 30th December 2016, and if so, whether these are in accordance with the books of accounts maintained by the company SEGMENT-V REPORTING OF CORPORATE SOCIAL RESPONSIBILITY 1 CSR applicability pursuant to (Section 135/Report for unspent CSR amount/Not applicable) SEGMENT-VI MISCELLANEOUS 1 *Whether the Secretarial Audit is applicable Yes No 2 Whether secretarial audit report has been qualified or has any observation or other remarks Yes No 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor‘s firm (h) Date of signing secretarial audit report (DD/MM/YYYY) Attachments (a) *Copy of financial statements duly authenticated as per section 134 (including auditors‘ report and other documents) (b) Supplementary or test audit report under section 143 (c) Details of comments of CAG of India (d) Secretarial Audit Report (e) Statement of the facts and reasons for not adopting the financial statement in the annual general meeting (AGM) (f) Statement of the fact and reasons for not holding the AGM (g) Optional attachment(s), if any. Declaration I am authorised by the Board of Directors of the Company vide resolution number* dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: 1 Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. 2 All the required attachments have been completely and legibly attached to this form. * To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Liquidator/ Interim Resolution Professional (IRP)/ Resolution Professional (RP)) *Director identification number of the director; or PAN of the manager or CEO or CFO or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator; or Membership number of the secretary Certificate by Practicing Professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1 The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order. 2 All the required attachments have been completely and legibly attached to this form. 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. To be digitally signed by Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Associate Fellow Membership number Certificate of practice number Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. For Office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) This eForm is hereby registered Digital signature of the authorising officer Date of signing (DD/MM/YYYY) OR This eForm has been taken on file maintained by the Registrar of Companies through electronic mode and on the basis of statement of correctness given by the company Form No. AOC-4 CFS Form language English Form for filing consolidated financial statements and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of Rule 12 of Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory Figures appearing in the eForm should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores. SEGMENT- I: GENERAL INFORMATION OF THE COMPANY AND PARTICULARS IN RESPECT OF BALANCE SHEET Part A - General information of the Company 1 (a) SRN of form AOC-4 filed by the company for its standalone financial statements (b) *Corporate Identity Number (CIN) 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *e-mail ID of the company 3 (a) Financial year to which financial statements relates *From (DD/MM/YYYY) *To (DD/MM/YYYY) (b)(i) *Nature of consolidated financial statements (Provisional un-adopted consolidated Financial statements/Adopted consolidated Financial statements/Revised consolidated Financial statements u/s 130/Revised consolidated Financial statements u/s 131) (ii) Nature of revision (Consolidated financial statement/Directors' Report/Both) (iii) Whether provisional consolidated financial statements filed earlier Yes No Not applicable (iv) Whether adopted in adjourned AGM Yes No Not applicable (v) Date of adjourned AGM in which consolidated financial statements were adopted (DD/MM/YYYY) (vi) SRN of form INC-28 (vii) SRN of form AOC-4 CFS (viii) Date of order of competent authority (DD/MM/YYYY) AGM details 4 (a) * Whether annual general meeting (AGM) held Yes No Not applicable (b) Date of AGM (DD/MM/YYYY) (c) *Due date of AGM (DD/MM/YYYY) (d) *Whether any extension for AGM granted Yes No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) Signatory Details 5 (a) *Date of Board of directors' meeting in which consolidated financial statements were approved (DD/MM/YYYY) (b) Details of directors, manager, secretary, CEO, CFO, Interim Resolution Professional (IRP), Resolution Professional (RP) or Liquidator of the company who have signed the consolidated financial statements Provide Director Identification number (DIN) in case of director, Managing Director and Income –tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO, IRP, RP, liquidator +----------+------+------------+------------------------------------------------+ | DIN or | Name | Designation| Date of signing of consolidated financial | | Income-tax| | | statements (DD/MM/YYYY) | | PAN | | | | +==========+======+============+================================================+ | | | | | +----------+------+------------+------------------------------------------------+ | | | | | +----------+------+------------+------------------------------------------------+ | | | | | +----------+------+------------+------------------------------------------------+ 6 (a) *Date of Board of directors' meeting in which boards' report referred under section 134 was approved (DD/MM/YYYY) (b) Details of director(s), IRP, RP, Liquidator who have signed the Boards' report +----------+------+------------+-------------------------------------+ | DIN/PAN | Name | Designation| Date of signing of Boards’ | | | | | report (DD/MM/YYYY) | +==========+======+============+=====================================+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ 7 *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY) Auditor Details 8 *SRN of Form ADT-1 *Number of Auditors (a) *Income-tax PAN of auditor or auditor‘s firm (b) *Category of auditor Individual Auditor‘s firm (c) *Membership number of auditor or auditor‘s firm‘s registration number (d) *Name of the auditor or auditor‘s firm (e) Address of the auditor or auditor‘s firm *Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City *District *State/UT (f) Details of the member signing for the above firm (i) Name of the member (ii) Membership number 9 (a) *Whether Schedule III of the Companies Act, 2013 is applicable Yes No (b) *Type of Industry Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then select Commercial and Industrial (C&I) (Commercial & Industrial/Banking Company/Insurance Company/Power Company/Non-banking Financial Company (NBFC) registered with RBI) (c) *Whether company has adopted Ind AS for the first time Yes No 10 *Whether consolidated financial statements required or not Yes No 11 (a) *Whether company is maintaining books of account and other relevant books and Yes No papers in electronic form (b) Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data) (i) Address Line 1 (ii) Address Line 2 (iii) Country (iv) Pin Code/Zip Code (v) Area/Locality (c) Particulars of the service provider (if any) (i) Name of the service provider (ii) Internet protocol address of service provider (iii) Location of the service provider (iv) Whether books of account and other books and papers are maintained on cloud Yes No (v) Address as provided by the service provider Part B – Consolidated Balance Sheet PART I - CONSOLIDATED BALANCE SHEET +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | Particulars | Figures as at the end of | Figures as at the end of | Reason for | Figures as at the beginning of | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | (Previous reporting | change in pre-filled figures of | | | period) | period) | previous | period) | previous | | | (in Rs.) | (in Rs.) | reporting | (in Rs.) | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | (DD/MM/YYYY) | period | +=================+=====================================+=======================================+================================================+================================================+================================================+ | I | ASSETS | | | | | +-----------------+-------------------------------------+---------------------------------------+================================================+================================================+================================================+ | (1) | Financial Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Cash and | | | | | | | cash | | | | | | | equivalents | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Bank | | | | | | | Balance | | | | | | | other than (a) above | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Derivative | | | | | | | financial | | | | | | | instruments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (I) | Trade | | | | | | | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (II) | Other | | | | | | | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (e) | Loans | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (f) | Investments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (g) | Other | | | | | | | Financial | | | | | | | Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (2) | Non-financial Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Inventories | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Current tax | | | | | | | assets (Net) | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Deferred | | | | | | | Tax Assets | | | | | | | (Net) | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Investment | | | | | | | Property | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (e) | Biological | | | | | | | assets other | | | | | | | than bearer | | | | | | | plants | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (f) | Property, Plant | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | and Equipment | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (g) | Capital Work-in | | | | | | | Progress | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (h) | Intangible | | | | | | | assets under | | | | | | | development | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (i) | Goodwill | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (j) | Other | | | | | | | Intangibles | | | | | | | assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (k) | Other non | | | | | | | financial assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | TOTAL ASSETS | 0.00 | 0.00 | 0.00 | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | II | LIABILITIES AND EQUITY | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | LIABILITIES | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (1) | Financial Liabilities | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Derivative | | | | | | | financial | | | | | | | instruments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Payables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (I) | Trade Payables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (i) | total | | | | | | | outstanding | | | | | | | dues of micro | | | | | | | enterprises and | | | | | | | small | | | | | | | enterprises | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (ii) | total | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ II Break-up of figures in Balance sheet (Amount in Rupees) A Statement of Changes in Equity (a) Equity Share Capital I +-----------------------------------------+------------------------------------------------+--------------------------+-----------------------------------------+ | Balance at the beginning of the | Reason for change | Changes in equity | Balance at the end of the | | (Current reporting period) (in | in pre-filled | share capital | (Current reporting period) (in | | Rs.) | figures of previous | during the year | Rs.) | | | reporting period | | | | (DD/MM/YYYY) | | | (DD/MM/YYYY) | +=========================================+================================================+==========================+=========================================+ | | | | | +-----------------------------------------+------------------------------------------------+--------------------------+-----------------------------------------+ II +-----------------------------------------+--------------------------+-----------------------------------------+ | Balance at the beginning of the | Changes in equity share | Balance at the end of the (Previous | | (Previous reporting period) (in Rs.) | capital during the year | reporting period) (in Rs.) | | | | | | (DD/MM/YYYY) | | (DD/MM/YYYY) | +=========================================+==========================+=========================================+ | | | | +-----------------------------------------+--------------------------+-----------------------------------------+ (b) Other Equity I +-----------------------------------------+-----------------------------------------------------------------------+ | | Reserves and Surplus | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | | Share | Equity | Statutory| Capital | Securities| Other | Retained | | | application| component| Reserves | reserves | premium | Reserves | Earnings | | | money | of | (3) | (4) | (5) | (6) | (7) | | | pending| compound | | | | | | | | allotment| financial| | | | | | | | (1) | instruments| | | | | | | | | (2) | | | | | | +=========================================+=======+==========+==========+==========+==========+==========+==========+ | Balance at the beginning of the | | | | | | | | | (Current reporting period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Changes in | | | | | | | | | accounting policy/ | | | | | | | | | prior period errors | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Restated balance at the beginning of | | | | | | | | | the (Current reporting period) | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Total | | | | | | | | | Comprehensive | | | | | | | | | Income for the | | | | | | | | | year | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Dividends | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Transfer to | | | | | | | | | retained earnings | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Any other change | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Balance at the end of | | | | | | | | | the (Current reporting | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ II +-----------------------------------------+-----------------------------------------------------------------------+ | | Reserves and Surplus | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | | Share | Equity | Statutory| Capital | Securities| Other | Retained | | | application| component| Reserves | reserves | premium | Reserves | Earnings | | | money | of | (3) | (4) | (5) | (6) | (7) | | | pending| compound | | | | | | | | allotment| financial| | | | | | | | (1) | instruments| | | | | | | | | (2) | | | | | | +=========================================+=======+==========+==========+==========+==========+==========+==========+ | Balance at the beginning of | | | | | | | | | the (Previous reporting | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ +-------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | | Reserves and Surplus | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | | Debt | Equity | Effective | Revaluation | Exchange | Other items of | Money | Total | | | instruments | instruments | portion | Surplus | differences | Other | received | (Sum | | | through Other | through Other | of Cash | (11) | on | Comprehensive | against | of 1 | | | Comprehensive | Comprehensive | Flow | | translating | Income | share | to | | | Income | Income | Hedges | | the | (13) | warrants | 14) | | | (8) | (9) | (10) | | financial | | (14) | | | | | | | | statements | | | | | | | | | | of a | | | | | | | | | | foreign | | | | | | | | | | operation | | | | | | | | | | (12) | | | | +===========================================+================+================+=================+====================+=====================+==================+==================================+=========================+ | Balance at the | | | | | | | | | | beginning of the | | | | | | | | | | (Current reporting | | | | | | | | | | period) (in | | | | | | | | | | Rs.) | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Changes in | | | | | | | | | | accounting | | | | | | | | | | policy/ prior | | | | | | | | | | period errors | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Restated balance at the beginning of | | | | | | | | | | the (Current reporting period) | | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+=========================+ | Total | | | | | | | | | | Comprehensive | | | | | | | | | | Income for the | | | | | | | | | | year | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Dividends | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Transfer to | | | | | | | | | | retained earnings | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Any other change | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Balance at the end of | | | | | | | | | | the (Current reporting | | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ II +-----------------------------------------+-----------------------------------------------------------------------+ | | Reserves and Surplus | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | | Share | Equity | Statutory| Capital | Securities| Other | Retained | | | application| component| Reserves | reserves | premium | Reserves | Earnings | | | money | of | (3) | (4) | (5) | (6) | (7) | | | pending| compound | | | | | | | | allotment| financial| | | | | | | | (1) | instruments| | | | | | | | | (2) | | | | | | +=========================================+=======+==========+==========+==========+==========+==========+==========+ | Balance at the beginning of | | | | | | | | | the (Previous reporting | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | | | | | | | | | Total | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+=========================+ | | Debt | Equity | Effective | Revaluation | Exchange | Other items of | Money | (Sum | | | instruments | instruments | portion | Surplus | differences | Other | received | of 1 | | | through Other | through Other | of Cash | (11) | on | Comprehensive | against | to | | | Comprehensive | Comprehensive | Flow | | translating | Income | share | 14) | | | Income | Income | Hedges | | the | (13) | warrants | | | | (8) | (9) | (10) | | financial | | (14) | | | | | | | | statements | | | | | | | | | | of a | | | | | | | | | | foreign | | | | | | | | | | operation | | | | | | | | | | (12) | | | | +===========================================+================+================+=================+====================+=====================+==================+==================================+=========================+ | Changes in | | | | | | | | | | accounting policy/ | | | | | | | | | | prior period errors | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Restated balance at the beginning of | | | | | | | | | | the (Previous reporting period) | | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Total | | | | | | | | | | Comprehensive | | | | | | | | | | Income for the | | | | | | | | | | year | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Dividends | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Transfer to | | | | | | | | | | retained earnings | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Any other change | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ | Balance at the end of | | | | | | | | | | the (Previous reporting | | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+ B Derivative financial Instruments +-----------------------------+-----------------------+-----------------+-----------------------+-----------------+------------------------------------------------+ | | (Current Year) | | (Previous Year) | | Reason for | +-----------------------------+-----------------------+-----------------+-----------------------+-----------------+------------------------------------------------+ | | Notional | Fair | Fair | Notional | Fair | Fair | change in pre-filled | | | amounts | Value - | Value - | amounts | Value - | Value - | figures of | | | | Assets | Liabilities | | Assets | Liabilities | previous | | | | | | | | | reporting | | | | | | | | | period | +=============================+=======================+=================+=================+=======================+=================+=================+================================================+ | Part I | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (i)Currency | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (ii)Interest rate | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iii)Credit | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iv)Equity linked | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (v)Other derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Total Derivative | | | | | | | | | Financial | | | | | | | | | Instruments | | | | | | | | | (i)+(ii)+(iii)+(iv)+ | | | | | | | | | (v) | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Part II | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Included in above (Part I) | | | | | | | | | are derivatives held for | | | | | | | | | hedging and risk management | | | | | | | | | purposes as follows: | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (i)Fair value | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (ii)Cash flow | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iii)Net investment | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iv)Undesignated | | | | | | | | | Derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Total Derivative | | | | | | | | | Financial | | | | | | | | | Instruments (i)+ | | | | | | | | | (ii)+(iii)+(iv) | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ C Receivables +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | Receivables considered | | | | | good – Secured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables considered | | | | | good – Unsecured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables which have | | | | | significant increase in | | | | | Credit Risk | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables – credit | | | | | impaired | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total Receivables | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Impairment loss allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Net Receivable | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Debts due by directors or | | | | | other officers of the | | | | | company | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ D Loans +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Total (A) – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Total (A) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) (i) Secured by property| | | | | , plant and equipment | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) Secured by intangible | | | | | assets | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iii) Covered by Bank/ | | | | | Government Guarantees | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iv) Unsecured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Total (B) – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (7) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (8) Total (B) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (9) Total (C)(I) Loans in | | | | | India – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (10) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (11) Total (C)(I) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (12) Total (C)(II) Loans | | | | | outside India – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (13) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (14) Total (C)(II) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (15) Total (C)(I) and | | | | | (C)(II) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ E Investments +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Investments | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Mutual funds | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Government Securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Other approved | | | | | securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Debt securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) Equity instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Subsidiaries | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (7) Joint Ventures | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (8) Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (9) Total – Gross (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Investments outside | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) Investments in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (10) Total (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (11) Total (A) to tally | | | | | with (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (12) Less: Allowance for | | | | | Impairment loss (C) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (13) Total – Net D = | | | | | (A)-(C) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ F Debt Securities +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Liability component of | | | | | compound financial | | | | | instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Other (Bonds/ | | | | | Debenture etc.) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Debt securities in | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) Debt securities | | | | | outside India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Total (B) to tally | | | | | with (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ G Borrowings (Other than Debt Securities) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (a) Term loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) from banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) from other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (b) Deferred payment | | | | | liabilities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (c) Loans from related | | | | | parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (d) Finance lease | | | | | obligations | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (e) Liability component of | | | | | compound financial | | | | | instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (f) Loans repayable on | | | | | demand | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) from banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) from other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (g) Other loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (h) Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Borrowings in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (j) Borrowings outside | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (k) Total (B) to tally | | | | | with (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ H Deposits +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | Deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Public deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) From Banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iii) From Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ I Subordinated Liabilities +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Perpetual Debt | | | | | Instruments to the | | | | | extent that do not | | | | | qualify as equity | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Preference Shares other | | | | | than those that qualify | | | | | as Equity | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Subordinated Liabilities | | | | | in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Subordinated Liabilities | | | | | outside India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total (B) to tally with (A)| | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ III Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Amount of issue allotted for contracts without payment received in cash during | | | | reporting periods | | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Share application money given | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Share application money given during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Share application money received during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Share application money received and due for refund | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Paid – up capital held by foreign company | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Paid-up capital held by foreign holding and/ or through its subsidiaries | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Number of shares bought back during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Deposits accepted or renewed during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Deposits matured and claimed but not paid during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 11 | Deposits matured and claimed, but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 12 | Deposits matured, but not claimed | | +-----+-------------------------------------------------------------------------------------+----------------+ | 13 | Unclaimed matured debentures | | +-----+-------------------------------------------------------------------------------------+----------------+ | 14 | Debentures claimed but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 15 | Interest on deposits accrued and due but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 16 | Unpaid dividend | | +-----+-------------------------------------------------------------------------------------+----------------+ | 17 | Investment in subsidiary companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 18 | Investment in government companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 19 | Capital Reserve | | +-----+-------------------------------------------------------------------------------------+----------------+ | 20 | Amount due for transfer to Investor Education and Protection Fund (IEPF) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 21 | Inter- corporate deposits | | +-----+-------------------------------------------------------------------------------------+----------------+ | 22 | Gross value of transaction as per Ind AS - 24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 23 | Capital subsidies/ grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 24 | Calls unpaid by directors | | +-----+-------------------------------------------------------------------------------------+----------------+ | 25 | Calls unpaid by others | | +-----+-------------------------------------------------------------------------------------+----------------+ | 26 | Forfeited shares (amount originally paid-up) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 27 | Forfeited shares reissued | | +-----+-------------------------------------------------------------------------------------+----------------+ | 28 | Borrowing from foreign institutional agencies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 29 | Borrowing from foreign companies | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 30 | Inter-corporate borrowings - secured | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 31 | Inter-corporate borrowings - unsecured | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 32 | Commercial Paper | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 33 | Conversion of warrants into equity shares during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 34 | Conversion of warrants into preference shares during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 35 | Conversion of warrants into debentures during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 36 | Warrants issued during the reporting period (In foreign currency) | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 37 | Warrants issued during the reporting period (In Rupees) | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 38 | Default in payment of short term borrowings and interest thereon | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 39 | Default in payment of long term borrowings and interest thereon | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 40 | Whether any operating lease has been converted to financial lease or vice-versa | Yes No | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Provide details of such conversions | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 41 | Net worth of the companies | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 42 | Number of shareholders to whom shares allotted under private placement during | | | | the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 43 | Secured Loan | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 44 | Gross Property, Plant and Equipment | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 45 | Intangible assets | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 46 | Depreciation and amortization | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 47 | Miscellaneous expenditure to the extent not written off or adjusted | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 48 | Unhedged Foreign Exchange Exposure | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ IV Share capital raised during the reporting period (Amount in Rupees) +--------------------------+---------------+---------------------+-------------------+---------------+ | Particulars | Number of | Total | Total Paid- | Total | | | shares | Nominal | up amount | premium | | | | Amount | | | +==========================+===============+=====================+===================+===============+ | (1) Equity shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Public Issues | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Rights issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Bonus issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Private Placement/ | | | | | | Preferential allotment| | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | v ESOPs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vi Sweat equity shares | | | | | | allotted | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vii Conversion of | | | | | | Preference share | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | viii Conversion of | | | | | | Debentures | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ix GDRs/ADRs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | x Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (b) Decrease during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Buy-back of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Shares forfeited | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Reduction of share | | | | | | capital | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (c) At the end of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (2) Preference shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Issues of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Re-issue of forfeited | | | | | | shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ V Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November 2016, to 30th December 2016, as provided in the Table below :- +--------------------------------------+-------+------------------------+-------+ | Particulars | SBNs | Other denomination notes | Total | +======================================+=======+========================+=======+ | 1 Closing cash in hand as on | | | | | 08.11.2016 | | | | +--------------------------------------+-------+------------------------+-------+ | 2 (+) Permitted receipts | | | | +--------------------------------------+-------+------------------------+-------+ | 3 (-) Permitted payments | | | | +--------------------------------------+-------+------------------------+-------+ | 4 (-) Amount deposited in Banks | | | | +--------------------------------------+-------+------------------------+-------+ | 5 Closing cash in hand as on | | | | | 30.12.2016 | | | | +--------------------------------------+-------+------------------------+-------+ VI Details related to cost records and cost audit 1 Whether maintenance of cost records by the company has been mandated under Yes No Companies (Cost Records and Audit) Rules, 2014 If yes, Central Excise Tariff Act Heading in which the product/ service is covered 2 Whether audit of cost records of the company has been mandated under Rules Yes No specified in SN 1 If yes, Central Excise Tariff Act Heading in which the product/ service is covered SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT I Statement of Profit and Loss +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | Particulars | Figures for the period | Figures for the period | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | | | period) | period) | previous | | | From | From | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | | | To | To | | | | (DD/MM/YYYY) | (DD/MM/YYYY) | | +==========================================+==========================================+==========================================+================================================+ | | Revenue from operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Interest Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Dividend Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Rental Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iv) | Fees and commission | | | | | Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (v) | Net gain on fair value | | | | | changes | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vi) | Net gain on | | | | | derecognition of | | | | | financial instruments | | | | | under amortised cost | | | | | category | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vii) | Sale of products | | | | | (including Excise Duty) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (viii) | Sale of services | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ix) | Others | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (I) | Total Revenue from | 0.00 | 0.00 | | | operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (II) | Other Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (III) | Total Income (I+II) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Finance Costs | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Fees and commission | | | | | expense | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Net loss on fair value | | | | | changes | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iv) | Net loss on derecognition | | | | | of financial instruments | | | | | under amortised cost | | | | | category | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (v) | Impairment on financial | | | | | instruments | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vi) | Cost of materials | | | | | consumed | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vii) | Purchases of Stock-in | | | | | trade | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (viii) | Changes in Inventories | | | | | of finished goods, stock | | | | | in-trade and work-in | | | | | progress | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ix) | Employee Benefits | | | | | Expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (x) | Depreciation, | | | | | amortization and | | | | | impairment | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (xi) | Other expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IV) | Total expenses (IV) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (V) | Profit/ (loss) before | 0.00 | 0.00 | | | exceptional items and | | | | | tax (III-IV) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VI) | Exceptional items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VII) | Profit/ (loss) before tax | 0.00 | 0.00 | | | (V-VI) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VIII) | Tax Expense | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Current tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Deferred tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IX) | Profit/(Loss) for the period | 0.00 | 0.00 | | | from continuing operations | | | | | (VII-VIII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (X) | Profit /(Loss) from | | | | | discontinued operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XI) | Tax expense of | | | | | discontinued operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XII) | Profit/ (Loss) from | 0.00 | 0.00 | | | discontinued operations | | | | | (After tax) (X-XI) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIII) | Profit /(Loss) for the | 0.00 | 0.00 | | | period (IX+XII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIV) | Other Comprehensive Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (A)(i) | Items that will not | | | | | be reclassified to profit | | | | | or loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Income tax relating | | | | | to items that will not be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Subtotal (A) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (B)(i) | Items that will be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Income tax relating | | | | | to items that will be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Subtotal (B) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Other Comprehensive | 0.00 | 0.00 | | | Income (A+B) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XV) | Total Comprehensive | 0.00 | 0.00 | | | Income for the period | | | | | (XIII+XIV) | | | | | (Comprising Profit | | | | | (Loss) and other | | | | | Comprehensive Income | | | | | for the period) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Comprehensive | | | | | income, attributable to | | | | | owners of parent | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Comprehensive | | | | | income, attributable to | | | | | non-controlling interests | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Total Comprehensive | | | | | income net of tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVI) | Earnings per equity share (for | | | | | continuing operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVII) | Earnings per equity share (for | | | | | discontinued operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVIII) | Earnings per equity share (for | | | | | continuing and discontinuing | | | | | operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ II Financial parameters - Profit and loss account items (Amount in Rupees) during the reporting period +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Proposed Dividend | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Earnings per share (in Rupees) | | +-----+-------------------------------------------------------------------------------------+----------------+ | (a) | Basic | | +-----+-------------------------------------------------------------------------------------+----------------+ | (b) | Diluted | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Income in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Expenditure in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Revenue subsidies or grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Rent paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Consumption of stores and spare parts | | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Gross value of transaction with related parties as per Ind AS-24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Bad debts of related parties as per Ind AS-24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Contribution made under sub-section (3) of section 182 | | +-----+-------------------------------------------------------------------------------------+----------------+ SEGMENT III: AUDITOR’S REPORT I (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 Yes No Not applicable (b) If yes, provide following details:- +-----+---------------------------------------------+---------------------------------------------+ | S. | Provide details of comment(s) or | Board of Director’s reply(ies) on comments | | No. | supplement(s) received from CAG of India | received | | | | from CAG of India | +=====+=============================================+=============================================+ | I | | | +-----+=============================================+=============================================+ | II | | | +-----+---------------------------------------------+---------------------------------------------+ (c) Whether Comptroller and Auditor-General of India has conducted supplementary or test Yes No audit under section 143 SEGMENT IV MISCELLANEOUS 1 *Whether the Secretarial Audit is applicable Yes No 2 Whether secretarial audit report has been qualified or has any observation or other remarks Yes No 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor‘s firm (h) Date of signing secretarial audit report (DD/MM/YYYY) Attachments (a) *Consolidated financial statements duly authenticated as per section 134 (including Board‘s report, auditors‘ report and other documents) (b) Supplementary or test audit report under section 143 (c) Details of comments of CAG of India (d) Secretarial Audit Report (e) Statement of the facts and reasons for not adopting the financial statement in the annual general meeting (AGM) (f) Statement of the fact and reasons for not holding the AGM (g) Optional attachment(s), if any. Declaration I am authorised by the Board of Directors of the Company vide resolution number* dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: (1) Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. (2) All the required attachments have been completely and legibly attached to this form. * To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Liquidator/ Interim Resolution Professional (IRP)/ Resolution Professional (RP)) *Director identification number of the director; or PAN of the manager or CEO or CFO or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator;; or Membership number of the secretary Certificate by Practicing Professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1 The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; 2 All the required attachments have been completely and legibly attached to this form; 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. To be digitally signed by Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Associate Fellow Membership number Certificate of practice number Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. OR This eForm has been taken on file maintained by the Registrar of Companies through electronic mode and on the basis of statement of correctness given by the company Form No. AOC-4 CFS NBFC (Ind AS) Form language English Form for filing consolidated financial statements and other documents with the Registrar [Pursuant to section 137 of the Companies Act, 2013 and sub-rule (1A) of Rule 12 of Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores. SEGMENT- I: GENERAL INFORMATION OF THE COMPANY AND PARTICULARS IN RESPECT OF BALANCE SHEET Part A - General information of the Company 1 (a) *Corporate Identity Number (CIN) (b) Authorised capital of the company as on the date of filing (c) Number of members of the company as on the date of filing 2 (a) *Name of the company (b) *Address of the registered office of the company (c) *e-mail ID of the company 4 (a) Financial year to which financial statements relates *From (DD/MM/YYYY) *To (DD/MM/YYYY) (b) (i) *Nature of consolidated financial statements (Provisional un-adopted consolidated Financial statements/Adopted consolidated Financial statements/Revised consolidated Financial statements u/s 130/Revised consolidated Financial statements u/s 131) (ii) Nature of revision (Consolidated financial statement/Directors' Report/Both) (iii) Whether provisional consolidated financial statements filed earlier Yes No Not applicable (iv) Whether adopted in adjourned AGM Yes No Not applicable (v) Date of adjourned AGM in which consolidated financial statements were adopted (DD/MM/YYYY) (vi) SRN of form INC-28 (vii) SRN of form AOC-4 CFS NBFC (Ind AS) (viii) Date of order of competent authority (DD/MM/YYYY) AGM Details 5 (a) *Whether annual general meeting (AGM) held Yes No Not applicable (b) Date of AGM (DD/MM/YYYY) (c) Due date of AGM (DD/MM/YYYY) (d) Whether any extension for AGM granted Yes No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) Signatory Details 6 (a) *Date of Board of directors' meeting in which consolidated financial statements were approved (DD/MM/YYYY) (b) Details of directors, manager, secretary, CEO, CFO, Interim Resolution Professional (IRP), Resolution Professional (RP) or Liquidator, of the company who have signed the consolidated financial statements Provide Director Identification number (DIN) in case of director, Managing Director and Income –tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO, CFO, IRP, RP, liquidator +----------+------+------------+------------------------------------------------+ | DIN or | Name | Designation| Date of signing of consolidated financial | | Income-tax| | | statements | | PAN | | | (DD/MM/YYYY) | +==========+======+============+================================================+ | | | | | +----------+------+------------+------------------------------------------------+ | | | | | +----------+------+------------+------------------------------------------------+ | | | | | +----------+------+------------+------------------------------------------------+ 7 (a) *Date of Board of directors' meeting in which boards' report referred under section 134 was approved (DD/MM/YYYY) (b) Details of director(s), IRP, RP, Liquidator who have signed the Boards' report +----------+------+------------+-------------------------------------+ | DIN/PAN | Name | Designation| Date of signing of Boards’ | | | | | report (DD/MM/YYYY) | +==========+======+============+=====================================+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ | | | | | +----------+------+------------+-------------------------------------+ 8 *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY) Auditor Details 9 (a) *SRN of Form ADT-1 *Number of Auditors (a) *Income-tax PAN of auditor or auditor‘s firm (b) *Category of auditor Individual Auditor‘s firm (c) *Membership number of auditor or auditor‘s firm‘s registration number (d) *Name of the auditor or auditor‘s firm (e) Address of the auditor or auditor‘s firm *Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City *District *State/UT (f) Details of the member signing for the above firm (i) Name of the member (ii) Membership number 10 (a) *Whether Schedule III of the Companies Act, 2013 is applicable Yes No (b) *Type of Industry Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then select Commercial and Industrial (C&I). (Commercial & Industrial/Banking Company/Insurance Company/Power Company/Non-banking Financial Company (NBFC) registered with RBI) (c) *Whether company has adopted Ind AS for the first time Yes No 11 *Whether consolidated financial statements required or not Yes No 12 (a) *Whether company is maintaining books of account and other relevant books and Yes No papers in electronic form (b) Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data) (i) Address Line 1 (ii) Address Line 2 (iii) Country (iv) Pin Code/Zip Code (v) Area/Locality (c) Particulars of the service provider (if any) (i) Name of the service provider (ii) Internet protocol address of service provider (iii) Location of the service provider (iv) Whether books of account and other books and papers are maintained on cloud Yes No (v) Address as provided by the service provider Part B – Consolidated Balance Sheet PART I - CONSOLIDATED BALANCE SHEET +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | Particulars | Figures as at the end of | Figures as at the end of | Reason for | Figures as at the beginning of | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | (Previous reporting | change in pre-filled figures of | | | period) | period) | previous | period) | previous | | | (in Rs.) | (in Rs.) | reporting | (in Rs.) | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | (DD/MM/YYYY) | period | +=================+=====================================+=======================================+================================================+================================================+================================================+ | I | ASSETS | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (1) | Financial Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Cash and | | | | | | | cash | | | | | | | equivalents | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Bank | | | | | | | Balance | | | | | | | other than (a) above | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Derivative | | | | | | | financial | | | | | | | instruments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (I) | Trade | | | | | | | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (II) | Other | | | | | | | Receivables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (e) | Loans | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (f) | Investments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (g) | Other | | | | | | | Financial | | | | | | | Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (2) | Non-financial Assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Inventories | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Current tax | | | | | | | assets (Net) | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Deferred | | | | | | | Tax Assets | | | | | | | (Net) | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Investment | | | | | | | Property | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (e) | Biological | | | | | | | assets other | | | | | | | than bearer | | | | | | | plants | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (f) | Property, Plant | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | and Equipment | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (g) | Capital Work-in | | | | | | | Progress | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (h) | Intangible | | | | | | | assets under | | | | | | | development | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (i) | Goodwill | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (j) | Other | | | | | | | Intangibles | | | | | | | assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (k) | Other non | | | | | | | financial assets | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | TOTAL ASSETS | 0.00 | 0.00 | | 0.00 | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | II | LIABILITIES AND EQUITY | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | LIABILITIES | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (1) | Financial Liabilities | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Derivative | | | | | | | financial | | | | | | | instruments | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Payables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (I) | Trade Payables | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (i) | total | | | | | | | outstanding | | | | | | | dues of micro | | | | | | | enterprises and | | | | | | | small | | | | | | | enterprises | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (ii) | total | | | | | +-----------------+-------------------------------------+---------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | outstanding | outstanding | outstanding | | | dues of | dues of | dues of | | | creditors other | creditors other | creditors other | | | than micro | than micro | than micro | | | enterprises and | enterprises and | enterprises and | | | small | small | small | | | enterprises | enterprises | enterprises | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (II) | Other Payables | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (i) | total | total | total | | | outstanding | outstanding | outstanding | | | dues of micro | dues of micro | dues of micro | | | enterprises and | enterprises and | enterprises and | | | small | small | small | | | enterprises | enterprises | enterprises | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (ii) | total | total | total | | | outstanding | outstanding | outstanding | | | dues of | dues of | dues of | | | creditors other | creditors other | creditors other | | | than micro | than micro | than micro | | | enterprises and | enterprises and | enterprises and | | | small | small | small | | | enterprises | enterprises | enterprises | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Debt | | | | | Securities | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Borrowings | | | | | (Other than | | | | | Debt | | | | | Securities) | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (e) | Deposits | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (f) | Subordinated | | | | | Liabilities | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (g) | Other | | | | | financial | | | | | liabilities | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (2) | Non-Financial Liabilities | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Current tax | | | | | liabilities (Net) | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Provisions | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (c) | Deferred | | | | | Tax Liabilities | | | | | (Net) | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (d) | Other non | | | | | financial | | | | | liabilities | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (3) | EQUITY | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (a) | Equity Share | | | | | Capital | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | (b) | Other Equity | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | Total equity | | | | | attributable to | | | | | owners of parent | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | Non-controlling | | | | | Interest | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | Total Equity | 0.00 | 0.00 | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | TOTAL | 0.00 | 0.00 | | | LIABILITIES | | | | | AND | | | | | EQUITY | | | +-------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ II Break-up of figures in Consolidated Balance sheet (Amount in Rupees) A Statement of Changes in Equity (a) Equity Share Capital I +-----------------------------------------+------------------------------------------------+--------------------------+-----------------------------------------+ | Balance at the beginning of the | Reason for change | Changes in equity | Balance at the end of the | | (Current reporting period) (in | in pre-filled | share capital | (Current reporting period) (in | | Rs.) | figures of previous | during the year | Rs.) | | | reporting period | | | | (DD/MM/YYYY) | | | (DD/MM/YYYY) | +=========================================+================================================+==========================+=========================================+ | | | | | +-----------------------------------------+------------------------------------------------+--------------------------+-----------------------------------------+ II +-----------------------------------------+--------------------------+-----------------------------------------+ | Balance at the beginning of the | Changes in equity share | Balance at the end of the (Previous | | (Previous reporting period) (in Rs.) | capital during the year | reporting period) (in Rs.) | | | | | | (DD/MM/YYYY) | | (DD/MM/YYYY) | +=========================================+==========================+=========================================+ | | | | +-----------------------------------------+--------------------------+-----------------------------------------+ (b) Other Equity I +-----------------------------------------+-----------------------------------------------------------------------+ | | Reserves and Surplus | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | | Share | Equity | Statutory| Capital | Securities| Other | Retained | | | application| component| Reserves | reserves | premium | Reserves | Earnings | | | money | of | (3) | (4) | (5) | (6) | (7) | | | pending| compound | | | | | | | | allotment| financial| | | | | | | | (1) | instruments| | | | | | | | | (2) | | | | | | +=========================================+=======+==========+==========+==========+==========+==========+==========+ | Balance at the beginning of the | | | | | | | | | (Current reporting period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Changes in | | | | | | | | | accounting policy/ | | | | | | | | | prior period errors | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Restated balance at the beginning of | | | | | | | | | the (Current reporting period) | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Total | | | | | | | | | Comprehensive | | | | | | | | | Income for the | | | | | | | | | year | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Dividends | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Transfer to | | | | | | | | | retained earnings | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Any other change | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | Balance at the end of | | | | | | | | | the (Current reporting | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | | | | | | | | | Non | Total | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | | Debt | Equity | Effective | Revaluation | Exchange | Other items of | Money | Controlling | (Sum | | | instruments | instruments | portion | Surplus | differences | Other | received | Interest | of 1 | | | through Other | through Other | of Cash | (11) | on | Comprehensive | against | (16) | to | | | Comprehensive | Comprehensive | Flow | | translating | Income | share | | 14) | | | Income | Income | Hedges | | the | (13) | warrants | | | | | (8) | (9) | (10) | | financial | | (14) | | | | | | | | | statements | | | | | | | | | | | of a | | | | | | | | | | | foreign | | | | | | | | | | | operation | | | | | | | | | | | (12) | | | | | +===========================================+================+================+=================+====================+=====================+==================+==================================+=========================+=========================+ | Balance at the | | | | | | | | | | | beginning of the | | | | | | | | | | | (Current reporting | | | | | | | | | | | period) (in | | | | | | | | | | | Rs.) | | | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Changes in | | | | | | | | | | | accounting | | | | | | | | | | | policy/ prior | | | | | | | | | | | period errors | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Restated balance at the beginning of | | | | | | | | | | | the (Current reporting period) | | | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Total | | | | | | | | | | | Comprehensive | | | | | | | | | | | Income for the | | | | | | | | | | | year | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Dividends | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Transfer to | | | | | | | | | | | retained earnings | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Any other change | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Balance at the end of | | | | | | | | | | | the (Current reporting | | | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ II +-----------------------------------------+-----------------------------------------------------------------------+ | | Reserves and Surplus | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ | | Share | Equity | Statutory| Capital | Securities| Other | Retained | | | application| component| Reserves | reserves | premium | Reserves | Earnings | | | money | of | (3) | (4) | (5) | (6) | (7) | | | pending| compound | | | | | | | | allotment| financial| | | | | | | | (1) | instruments| | | | | | | | | (2) | | | | | | +=========================================+=======+==========+==========+==========+==========+==========+==========+ | Balance at the beginning of | | | | | | | | | the (Previous reporting | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | +-----------------------------------------+-------+----------+----------+----------+----------+----------+----------+ +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | | | | | | | | | Non | Total | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | | Debt | Equity | Effective | Revaluation | Exchange | Other items of | Money | Controlling | (Sum | | | instruments | instruments | portion | Surplus | differences | Other | received | Interest | of 1 | | | through Other | through Other | of Cash | (11) | on | Comprehensive | against | (16) | to | | | Comprehensive | Comprehensive | Flow | | translating | Income | share | | 14) | | | Income | Income | Hedges | | the | (13) | warrants | | | | | (8) | (9) | (10) | | financial | | (14) | | | | | | | | | statements | | | | | | | | | | | of a | | | | | | | | | | | foreign | | | | | | | | | | | operation | | | | | | | | | | | (12) | | | | | +===========================================+================+================+=================+====================+=====================+==================+==================================+=========================+=========================+ | Changes in | | | | | | | | | | | accounting policy/ | | | | | | | | | | | prior period errors | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Restated balance at the beginning of | | | | | | | | | | | the (Previous reporting period) | | | | | | | | | | | (in Rs.) | | | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Total | | | | | | | | | | | Comprehensive | | | | | | | | | | | Income for the | | | | | | | | | | | year | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Dividends | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Transfer to | | | | | | | | | | | retained earnings | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Any other change | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ | Balance at the end of | | | | | | | | | | | the (Previous reporting | | | | | | | | | | | period) (in Rs.) | | | | | | | | | | | | | | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | +-------------------------------------------+----------------+----------------+-----------------+--------------------+---------------------+------------------+----------------------------------+-------------------------+-------------------------+ B Derivative financial Instruments +-----------------------------+-----------------------+-----------------+-----------------------+-----------------+------------------------------------------------+ | | (Current Year) | | (Previous Year) | | Reason for | +-----------------------------+-----------------------+-----------------+-----------------------+-----------------+------------------------------------------------+ | | Notional | Fair | Fair | Notional | Fair | Fair | change in pre-filled | | | amounts | Value - | Value - | amounts | Value - | Value - | figures of | | | | Assets | Liabilities | | Assets | Liabilities | previous | | | | | | | | | reporting | | | | | | | | | period | +=============================+=======================+=================+=================+=======================+=================+=================+================================================+ | Part I | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (i)Currency | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (ii)Interest rate | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iii)Credit | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iv)Equity linked | | | | | | | | | derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (v)Other derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Total Derivative | | | | | | | | | Financial | | | | | | | | | Instruments | | | | | | | | | (i)+(ii)+(iii)+(iv)+ | | | | | | | | | (v) | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Part II | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Included in above (Part I) | | | | | | | | | are derivatives held for | | | | | | | | | hedging and risk management | | | | | | | | | purposes as follows: | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (i)Fair value | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (ii)Cash flow | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iii)Net investment | | | | | | | | | hedging | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | (iv)Undesignated | | | | | | | | | Derivatives | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ | Total Derivative | | | | | | | | | Financial | | | | | | | | | Instruments (i)+ | | | | | | | | | (ii)+(iii)+(iv) | | | | | | | | +-----------------------------+-----------------------+-----------------+-----------------+-----------------------+-----------------+-----------------+------------------------------------------------+ C Receivables +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | Receivables considered | | | | | good – Secured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables considered | | | | | good – Unsecured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables which have | | | | | significant increase in | | | | | Credit Risk | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Receivables – credit | | | | | impaired | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total Receivables | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Impairment loss allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Net Receivable | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Debts due by directors or | | | | | other officers of the | | | | | company | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ D Loans +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Particulars | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Total (A) – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Total (A) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) (i) Secured by property| | | | | , plant and equipment | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) Secured by intangible | | | | | assets | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iii) Covered by Bank/ | | | | | Government Guarantees | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iv) Unsecured | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Total (B) – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (7) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (8) Total (B) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (9) Total (C)(I) Loans in | | | | | India – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (10) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (11) Total (C)(I) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (12) Total (C)(II) Loans | | | | | outside India – Gross | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (13) Less: Impairment loss | | | | | allowance | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (14) Total (C)(II) – Net | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (15) Total (C)(I) and | | | | | (C)(II) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ E Investments +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Investments | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Mutual funds | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Government Securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Other approved | | | | | securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Debt securities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) Equity instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Subsidiaries | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (7) Joint Ventures | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (8) Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (9) Total – Gross (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Investments outside | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) Investments in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (10) Total (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (11) Total (A) to tally | | | | | with (B) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (12) Less: Allowance for | | | | | Impairment loss (C) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (13) Total – Net D = | | | | | (A)-(C) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ F Debt Securities +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (1) Liability component of | | | | | compound financial | | | | | instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (2) Other (Bonds/ | | | | | Debenture etc.) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (3) Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (4) Debt securities in | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (5) Debt securities | | | | | outside India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (6) Total (B) to tally | | | | | with (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ G Borrowings (Other than Debt Securities) +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | (a) Term loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) from banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) from other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (b) Deferred payment | | | | | liabilities | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (c) Loans from related | | | | | parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (d) Finance lease | | | | | obligations | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (e) Liability component of | | | | | compound financial | | | | | instruments | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (f) Loans repayable on | | | | | demand | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) from banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) from other parties | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (g) Other loans | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (h) Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Borrowings in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (j) Borrowings outside | | | | | India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (k) Total (B) to tally | | | | | with (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ H Deposits +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | Deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (i) Public deposits | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (ii) From Banks | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | (iii) From Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ I Subordinated Liabilities +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Current reporting | Previous reporting | Reason for change in | | | period | period | pre-filled figures of | | | | | previous reporting | | | | | period | +============================+=======================+========================+================================================+ | 1 Perpetual Debt | | | | | Instruments to the | | | | | extent that do not | | | | | qualify as equity | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 2 Preference Shares other | | | | | than those that qualify | | | | | as Equity | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 3 Others | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total (A) | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 4 Subordinated Liabilities | | | | | in India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 5 Subordinated Liabilities | | | | | outside India | | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | Total (B) to tally with (A)| | | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ III Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Amount of issue allotted for contracts without payment received in cash during | | | | reporting periods | | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Share application money given | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Share application money given during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Share application money received during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Share application money received and due for refund | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Paid – up capital held by foreign company | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Paid-up capital held by foreign holding and/ or through its subsidiaries | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Number of shares bought back during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Deposits accepted or renewed during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Deposits matured and claimed but not paid during the reporting period | | +-----+-------------------------------------------------------------------------------------+----------------+ | 11 | Deposits matured and claimed, but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 12 | Deposits matured, but not claimed | | +-----+-------------------------------------------------------------------------------------+----------------+ | 13 | Unclaimed matured debentures | | +-----+-------------------------------------------------------------------------------------+----------------+ | 14 | Debentures claimed but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 15 | Interest on deposits accrued and due but not paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 16 | Unpaid dividend | | +-----+-------------------------------------------------------------------------------------+----------------+ | 17 | Investment in subsidiary companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 18 | Investment in government companies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 19 | Capital Reserve | | +-----+-------------------------------------------------------------------------------------+----------------+ | 20 | Amount due for transfer to Investor Education and Protection Fund (IEPF) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 21 | Inter- corporate deposits | | +-----+-------------------------------------------------------------------------------------+----------------+ | 22 | Gross value of transaction as per Ind AS - 24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 23 | Capital subsidies/ grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 24 | Calls unpaid by directors | | +-----+-------------------------------------------------------------------------------------+----------------+ | 25 | Calls unpaid by others | | +-----+-------------------------------------------------------------------------------------+----------------+ | 26 | Forfeited shares (amount originally paid-up) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 27 | Forfeited shares reissued | | +-----+-------------------------------------------------------------------------------------+----------------+ | 28 | Borrowing from foreign institutional agencies | | +-----+-------------------------------------------------------------------------------------+----------------+ | 29 | Borrowing from foreign companies | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 30 | Inter-corporate borrowings - secured | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 31 | Inter-corporate borrowings - unsecured | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 32 | Commercial Paper | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 33 | Conversion of warrants into equity shares during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 34 | Conversion of warrants into preference shares during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 35 | Conversion of warrants into debentures during the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 36 | Warrants issued during the reporting period (In foreign currency) | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 37 | Warrants issued during the reporting period (In Rupees) | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 38 | Default in payment of short term borrowings and interest thereon | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 39 | Default in payment of long term borrowings and interest thereon | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 40 | Whether any operating lease has been converted to financial lease or vice-versa | Yes No | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | | Provide details of such conversions | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 41 | Net worth of the companies | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 42 | Number of shareholders to whom shares allotted under private placement during | | | | the reporting period | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 43 | Secured Loan | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 44 | Gross Property, Plant and Equipment | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 45 | Intangible assets | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 46 | Depreciation and amortization | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 47 | Miscellaneous expenditure to the extent not written off or adjusted | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ | 48 | Unhedged Foreign Exchange Exposure | | +----------------------------+-----------------------+------------------------+------------------------------------------------+ IV Share capital raised during the reporting period (Amount in Rupees) +--------------------------+---------------+---------------------+-------------------+---------------+ | Particulars | Number of | Total | Total Paid- | Total | | | shares | Nominal | up amount | premium | | | | Amount | | | +==========================+===============+=====================+===================+===============+ | (1) Equity shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Public Issues | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Rights issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Bonus issue | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Private Placement/ | | | | | | Preferential allotment| | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | v ESOPs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vi Sweat equity shares | | | | | | allotted | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | vii Conversion of | | | | | | Preference share | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | viii Conversion of | | | | | | Debentures | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ix GDRs/ADRs | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | x Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (b) Decrease during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Buy-back of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Shares forfeited | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Reduction of share | | | | | | capital | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iv Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (c) At the end of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (2) Preference shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | At the beginning of the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | (a) Increase during the | | | | | | year | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | i Issues of shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | ii Re-issue of forfeited | | | | | | shares | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ | iii Others, specify | | | | | +--------------------------+---------------+---------------------+-------------------+---------------+ V Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November 2016, to 30th December 2016, as provided in the Table below :- +--------------------------------------+-------+------------------------+-------+ | Particulars | SBNs | Other denomination notes | Total | +======================================+=======+========================+=======+ | 1 Closing cash in hand as on | | | | | 08.11.2016 | | | | +--------------------------------------+-------+------------------------+-------+ | 2 (+) Permitted receipts | | | | +--------------------------------------+-------+------------------------+-------+ | 3 (-) Permitted payments | | | | +--------------------------------------+-------+------------------------+-------+ | 4 (-) Amount deposited in Banks | | | | +--------------------------------------+-------+------------------------+-------+ | 5 Closing cash in hand as on | | | | | 30.12.2016 | | | | +--------------------------------------+-------+------------------------+-------+ VI Details related to cost records and cost audit 1 Whether maintenance of cost records by the company has been mandated under Yes No Companies (Cost Records and Audit) Rules, 2014 If yes, Central Excise Tariff Act Heading in which the product/ service is covered 2 Whether audit of cost records of the company has been mandated under Rules Yes No specified in SN 1 If yes, Central Excise Tariff Act Heading in which the product/ service is covered SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF PROFIT AND LOSS ACCOUNT I Statement of Profit and Loss +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | Particulars | Figures for the period | Figures for the period | Reason for | | | (Current reporting | (Previous reporting | change in pre-filled figures of | | | period) | period) | previous | | | From | From | reporting | | | (DD/MM/YYYY) | (DD/MM/YYYY) | period | | | To | To | | | | (DD/MM/YYYY) | (DD/MM/YYYY) | | +==========================================+==========================================+==========================================+================================================+ | | Revenue from operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Interest Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Dividend Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Rental Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iv) | Fees and commission | | | | | Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (v) | Net gain on fair value | | | | | changes | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vi) | Net gain on | | | | | derecognition of | | | | | financial instruments | | | | | under amortised cost | | | | | category | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vii) | Sale of products | | | | | (including Excise Duty) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (viii) | Sale of services | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ix) | Others | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (I) | Total Revenue from | 0.00 | 0.00 | | | operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (II) | Other Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (III) | Total Income (I+II) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Finance Costs | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Fees and commission | | | | | expense | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iii) | Net loss on fair value | | | | | changes | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (iv) | Net loss on derecognition | | | | | of financial instruments | | | | | under amortised cost | | | | | category | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (v) | Impairment on financial | | | | | instruments | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vi) | Cost of materials | | | | | consumed | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (vii) | Purchases of Stock-in | | | | | trade | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (viii) | Changes in Inventories | | | | | of finished goods, stock | | | | | in-trade and work-in | | | | | progress | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ix) | Employee Benefits | | | | | Expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (x) | Depreciation, | | | | | amortization and | | | | | impairment | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (xi) | Other expenses | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IV) | Total expenses (IV) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (V) | Profit/ (loss) before | 0.00 | 0.00 | | | exceptional items and | | | | | tax (III-IV) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VI) | Exceptional items | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VII) | Profit/ (loss) before tax | 0.00 | 0.00 | | | (V-VI) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (VIII) | Tax Expense | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Current tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Deferred tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (IX) | Profit/(Loss) for the period | 0.00 | 0.00 | | | from continuing operations | | | | | (VII-VIII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (X) | Profit /(Loss) from | | | | | discontinued operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XI) | Tax expense of | | | | | discontinued operations | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XII) | Profit/ (Loss) from | 0.00 | 0.00 | | | discontinued operations | | | | | (After tax) (X-XI) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIII) | Profit /(Loss) for the | 0.00 | 0.00 | | | period (IX+XII) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XIV) | Other Comprehensive Income | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (A)(i) | Items that will not | | | | | be reclassified to profit | | | | | or loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Income tax relating | | | | | to items that will not be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Subtotal (A) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (B)(i) | Items that will be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Income tax relating | | | | | to items that will be | | | | | reclassified to profit or | | | | | loss | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Subtotal (B) | 0.00 | 0.00 | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Other Comprehensive | 0.00 | 0.00 | | | Income (A+B) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XV) | Total Comprehensive | 0.00 | 0.00 | | | Income for the period | | | | | (XIII+XIV) | | | | | (Comprising Profit | | | | | (Loss) and other | | | | | Comprehensive Income | | | | | for the period) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (i) | Comprehensive | | | | | income, attributable to | | | | | owners of parent | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (ii) | Comprehensive | | | | | income, attributable to | | | | | non-controlling interests | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Total Comprehensive | | | | | income net of tax | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVI) | Earnings per equity share (for | | | | | continuing operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVII) | Earnings per equity share (for | | | | | discontinued operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (XVIII) | Earnings per equity share (for | | | | | continuing and discontinuing | | | | | operations) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (1) | Basic (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ | (2) | Diluted (Rs.) | | | +------------------------------------------+------------------------------------------+------------------------------------------+------------------------------------------------+ II Financial parameters - Profit and loss account items (Amount in Rupees) during the reporting period +-----+-------------------------------------------------------------------------------------+----------------+ | 1 | Proposed Dividend | % | +-----+-------------------------------------------------------------------------------------+----------------+ | 2 | Earnings per share (in Rupees) | | +-----+-------------------------------------------------------------------------------------+----------------+ | (a) | Basic | | +-----+-------------------------------------------------------------------------------------+----------------+ | (b) | Diluted | | +-----+-------------------------------------------------------------------------------------+----------------+ | 3 | Income in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 4 | Expenditure in foreign currency | | +-----+-------------------------------------------------------------------------------------+----------------+ | 5 | Revenue subsidies or grants received from government authority(ies) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 6 | Rent paid | | +-----+-------------------------------------------------------------------------------------+----------------+ | 7 | Consumption of stores and spare parts | | +-----+-------------------------------------------------------------------------------------+----------------+ | 8 | Gross value of transaction with related parties as per Ind AS-24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 9 | Bad debts of related parties as per Ind AS-24 (If applicable) | | +-----+-------------------------------------------------------------------------------------+----------------+ | 10 | Contribution made under sub-section (3) of section 182 | | +-----+-------------------------------------------------------------------------------------+----------------+ SEGMENT III: AUDITOR’S REPORT I (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 Yes No Not applicable (b) If yes, provide following details:- +-----+---------------------------------------------+---------------------------------------------+ | S. | Provide details of comment(s) or | Board of Director’s reply(ies) on comments | | No. | supplement(s) received from CAG of India | received | | | | from CAG of India | +=====+=============================================+=============================================+ | I | | | +-----+=============================================+=============================================+ | II | | | +-----+---------------------------------------------+---------------------------------------------+ (c) Whether Comptroller and Auditor-General of India has conducted supplementary or test Yes No audit under section 143 SEGMENT IV MISCELLANEOUS 1 *Whether the Secretarial Audit is applicable Yes No 2 Whether secretarial audit report has been qualified or has any observation or other remarks Yes No 3 Number of observations made 4 Provide details of secretarial qualifications or observations or other remarks in secretarial audit report 5 Details of signatories of secretarial audit report (a) Category of secretarial auditor (b) Name of secretarial audit firm (c) Firms registration number of secretarial audit firm (d) Membership number of secretarial auditor (e) Certificate of practice number of secretarial auditor (f) Address of secretarial auditor (g) Permanent account number of secretarial auditor or secretarial auditor‘s firm (h) Date of signing secretarial audit report (DD/MM/YYYY) Attachments (a) *Consolidated financial statements duly authenticated as per section 134 (including Board‘s report, auditors‘ report and other documents) (b) Supplementary or test audit report under section 143 (c) Details of comments of CAG of India (d) Secretarial Audit Report (e) Statement of the facts and reasons for not adopting the financial statement in the annual general meeting (AGM) (f) Statement of the fact and reasons for not holding the AGM (g) Optional attachment(s), if any. Declaration I am authorised by the Board of Directors of the Company vide resolution number* dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been compiled with. I further declare that: (1) Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. (2) All the required attachments have been completely and legibly attached to this form. * To be digitally signed by *Designation (Director/Manager/Secretary/CEO/CFO/Liquidator/ Interim Resolution Professional (IRP)/ Resolution Professional (RP)) *Director identification number of the director; or PAN of the manager or CEO or CFO or Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator;; or Membership number of the secretary Certificate by Practicing Professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1 The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; 2 All the required attachments have been completely and legibly attached to this form; 3 It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. To be digitally signed by Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or Company secretary (in whole-time practice) Whether associate or fellow: Associate Fellow Membership number Certificate of practice number Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. OR This eForm has been taken on file maintained by the Registrar of Companies through electronic mode and on the basis of statement of correctness given by the company Form No. CSR-2 Form language English Reporting on Corporate Social Responsibility (CSR) [Pursuant to sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory Company Information 1(a) *Corporate Identity Number (CIN) (b) *Name of the Company (c) *Registered office address (d) *email id of the company CSR details 2(a) *Financial Year to which the Corporate Social Responsibility details pertain: From (DD/MM/YYYY) To (DD/MM/YYYY) (b) *SRN of form AOC-4/AOC-4 XBRL/AOC-4 NBFC filed by the company for its standalone financial statements 3(i)* Net worth (ii) *Turnover (iii) * Net Profit (iv) Criteria that triggered CSR applicability CSR Committee 4(a)(i) *Whether CSR Committee has been constituted Yes No Not applicable (ii) Number of directors composing CSR Committee (iii) Number of meetings of CSR Committee held during the year +-------+-----+-----------------+--------------------------------------------+-----------------------------------------------------------+ | S. no.| DIN | Name of Director| Category | No. of meetings of | | | | | (Independent | CSR Committee | | | | | director/Woman | attended during the | | | | | director/Independent woman | year | | | | | director/Other director) | | +=======+=====+=================+============================================+===========================================================+ | | | | | | +-------+-----+-----------------+--------------------------------------------+-----------------------------------------------------------+ | | | | | | +-------+-----+-----------------+--------------------------------------------+-----------------------------------------------------------+ (b)(i) *Whether the company has a website Yes No (ii) If yes, Provide web-link (iii) Whether following has been disclosed on the website of the company in pursuance of Rule 9 of Companies (CSR Policy) Rules, 2014: Composition of CSR committee Yes No Not applicable CSR Policy Yes No CSR projects approved by the board Yes No Impact assessment/ amount available for set off (c)(i) *Whether Impact assessment of CSR projects is carried out in pursuance of Yes No Not applicable sub-rule (3) of Rule 8 of Companies (CSR Policy) Rules, 2014, if applicable (ii) If Yes, whether the same has been disclosed in the Board Report Yes No (iii) Provide web-link if any (d)(i) *Whether any amount is available for set off in pursuance of sub-rule (3) of Yes No Rule 7 of Companies (CSR Policy) Rules, 2014 (ii) If yes, provide details: +-------+---------------+--------------------------+--------------------------+--------------------+ | S. no.| Financial Year| Amount available | Amount set-off in | Balance Amount (in | | | | for set-off (in INR) | the financial year, if | INR) | | | | | any (in INR) | | +=======+===============+==========================+==========================+====================+ | 1 | FY-1 | | | | | | (Financial | | | | | | Year End Date)| | | | | | (DD/MM/YYYY) | | | | +-------+---------------+--------------------------+--------------------------+--------------------+ | 2 | FY-2 | | | | | | (Financial | | | | | | Year End Date)| | | | | | (DD/MM/YYYY) | | | | +-------+---------------+--------------------------+--------------------------+--------------------+ | 3 | FY-3 | | | | | | (Financial | | | | | | Year End Date)| | | | | | (DD/MM/YYYY) | | | | +-------+---------------+--------------------------+--------------------------+--------------------+ | | Total | | | | +-------+---------------+--------------------------+--------------------------+--------------------+ Net profit details 5(a) Whether the company has completed the period of three financial years since Yes No its incorporation (b) If no, then provide the number of financial years completed since incorporation (2/1) (c) Net Profit & other details for the preceding financial years: +-------+-----------------------------+--------------------+--------------------+--------------------+ | S. No.| Particulars | Amount (in Rs) | | | +-------+-----------------------------+--------------------+--------------------+--------------------+ | | | FY-1 | FY-2 | FY-3 | +=======+=============================+====================+====================+====================+ | 1 | Profit before tax | | | | +-------+-----------------------------+--------------------+--------------------+--------------------+ | 2 | Net Profit computed u/s 198 | | | | +-------+-----------------------------+--------------------+--------------------+--------------------+ | 3 | Total amount adjusted as per| | | | | | rule | | | | | | 2(1)(h) of the CSR Policy | | | | | | Rules 2014 | | | | +-------+-----------------------------+--------------------+--------------------+--------------------+ | 4 | Total Net Profit for | | | | | | section 135 (2-3) | | | | +-------+-----------------------------+--------------------+--------------------+--------------------+ (d) Average net profit of the company as per section 135(5) CSR Obligation 6(a) 2% of Average net profit of the company as per section 135(5) (b) Surplus arising out of the CSR projects/ programs or activities of the previous financial year, if any (c) Amount required to be set off for the financial year, if any (d) Total CSR obligation for the financial year (6a+6b-6c) CSR expenditure 7(a) Whether CSR amount for the financial year has been spent Yes No (b) If yes, CSR amount has been spent against: Ongoing projects Other than ongoing projects Both (Ongoing and other than ongoing projects) (b)(i) Details of CSR amount spent against ongoing projects for the financial year: Number of Ongoing Projects for the financial year +-----+----------+-----+----------+-----------+---------------------+-----------------+---------------------+--------------------+---------------------+ | S. | Project | Item| Name | Local | Location of the | Project |