Dlecta Foods Private Limited: (400100) Disclosure of General Information About Company

DLECTA FOODS PRIVATE LIMITED
Consolidated Financial Statements for period 01/04/2016 to 31/03/2017
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
DLECTA FOODS PRIVATE
Name of company LIMITED
Corporate identity number U51900MH1982PTC027524
Permanent account number of entity AAACC2407L
36, RAJNIGANDHA SHOPPING
CENTRE, , 1ST FLOOR,
Address of registered office of company GOKULDHAM, GOREGAON EAST
, Mumbai , MAHARASHTRA ,
INDIA - 400063
Commercial and
Type of industry Industrial
Date of start of reporting period 01/04/2016 01/04/2015
Date of end of reporting period 31/03/2017 31/03/2016
Nature of report standalone consolidated Consolidated
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2016
to
31/03/2017
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm M.A.Parikh & Co.
DHAVAL
Name of auditor signing report BHAMAR
SELWADIA
Firms registration number of audit firm 107556W
Membership number of auditor 100023
Yusuf Building, 2nd
Floor ,43 Mahatma
Address of auditors Gandhi Road, Fort
Mumbai-400001
Permanent account number of auditor or auditor's firm AAAFM1433H
SRN of form ADT-1 C28243053
Date of signing audit report by auditors 02/09/2017
Date of signing of balance sheet by auditors 02/09/2017

01/04/2016
to
31/03/2017
Textual information (1)
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company No
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Auditor's qualification(s), reservation(s) or adverse remark(s) in
N.A
auditors' report
DLECTA FOODS PRIVATE LIMITED Consolidated Financial Statements for period 01/04/2016 to 31/03/2017
Disclosure in auditor’s report explanatory [Text Block]

Independent Auditor’s Report
To the Members of Dlecta Foods Private Limited
Report on the Consolidated Financial Statements
We have audited the accompanying consolidated financial statements of Dlecta Foods Private Limited (“the Company”) and its Subsidiary
Company (the Holding Company and its subsidiary together referred to as “the Group”), comprising of the Consolidated Balance Sheet as at
31st March, 2017, the Consolidated Statement of Profit and Loss and the Consolidated Cash Flow Statement for the year then ended, and a
summary of the significant accounting policies and other explanatory information (hereinafter referred to as “the Consolidated Financial
Statements”).
Management’s Responsibility for the Financial Statements
The Holding Company’s Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 (“the Act”)
with respect to the preparation and presentation of these consolidated financial statements that give a true and fair view of the financial
position, financial performance and cash flows of the Company in accordance with the accounting principles generally accepted in India,
including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This
responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the
assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting
policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal
financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the
preparation and presentation of the consolidated financial statements that give a true and fair view and are free from material misstatement,
whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. While conducting the audit, we
have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the
audit report under the provisions of the Act and the Rules made thereunder.
We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10) of the Act. Those Standards require
that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the consolidated financial
statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the
consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial
control relevant to the Holding Company’s preparation of the consolidated financial statements that give a true and fair view in order to
design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting
policies used and the reasonableness of the accounting estimates made by the Holding Company’s Board of Directors, as well as evaluating
the overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the consolidated
financial statements.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid consolidated financial
statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting
principles generally accepted in India, of the consolidated state of affairs of the Company as at 31st March 2017, and its consolidated profit
and consolidated cash flows for the year ended on that date.
Report on Other Legal and Regulatory Requirements
2
1. As required by section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary
for the purposes of our audit of the aforesaid consolidated financial statements;
(b) In our opinion, proper books of account as required by law relating to preparation of the aforesaid consolidated financial
statements have been kept so far as it appears from our examination of those books;
(c) The consolidated Balance Sheet, the consolidated Statement of Profit and Loss and the consolidated Cash Flow Statement dealt
with by this Report are in agreement with relevant the books of account maintained for the purpose of preparation of the consolidated
financial statements;
(d) In our opinion, the aforesaid consolidated financial statements comply with the Accounting Standards specified under Section
133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014;
(e) On the basis of the written representations received from the directors of the Holding Company as on 31st March, 2017 taken on
record by the Board of Directors of the Holding Company and report of the statutory auditors of its subsidiary company, none of the directors
of the Group is disqualified as on 31st March, 2017 from being appointed as a director in terms of Section 164(2) of the Act;
(f) With respect to the adequacy of the internal financial controls over financial reporting of the Group and the operating
effectiveness of such controls, refer to our separate report in Annexure “A”; and
(g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:
(a) The Group has disclosed the impact, if any, of pending litigation on its financial position in its consolidated financial
statements. Reference is drawn to Note No. 31 of the consolidated financial statements.
(b) The Group does not have any long-term contracts including derivative contracts for which there could be any material
foreseeable losses and hence, the question of making provision for such losses does not arise.
(c) There are no amounts which were required to be transferred to the Investor Education and Protection Fund by the Holding
Company and its subsidiary companies.
(d) The Group has provided requisite disclosures in the consolidated financial statements as to holdings as well as dealings in
Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016. Based on audit procedures and relying on the
management representation we report that the disclosures are in accordance with books of account maintained by the Group and as produced
before us by the Management. Refer Note No. 39 of the consolidated financial statements.
For M. A. Parikh & Co.
Chartered Accountants
(Firm’s Registration No. 107556W)
Partner
Name: Dhaval B Selwadia
Membership No. 100023
Mumbai,
Date: 2nd September,2017
Annexure “A”
3
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)
We have audited the internal financial controls over financial reporting of D’LECTA FOODS PRIVATE LIMITED (“the Holding
Company”) and its Subsidiary Company as of 31 March 2017 in conjunction with our audit of the consolidated financial statements of the
Company for the year ended on that date. Management’s Responsibility for Internal Financial Controls
The Holding and its Subsidiary Company’s management is responsible for establishing and maintaining internal financial controls based on
the internal control over financial reporting criteria established by the Company considering the essential components of internal control
stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants
of India (‘ICAI’). These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were
operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Company’s policies, the
safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the
timely preparation of reliable financial information, as required under the Act.
Auditors’ Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the “Guidance
Note”) and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Act to the extent applicable
to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the ICAI. Those
Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable
assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls
operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an
understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls system over financial reporting.
Meaning of Internal Financial Controls over Financial Reporting
A Company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A Company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditure of the Company are being made only in accordance with
authorisations of management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorised acquisition, use, or disposition of the Company's assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
Opinion
In our opinion, the Holding Company and its Subsidiary Company has, in all material respects, an adequate internal financial controls system
over financial reporting and such internal financial controls over financial reporting were operating effectively as at 31 March 2017, based on
the internal control over financial reporting criteria established by the Company considering the essential components of internal control
stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the ICAI.
For M. A. Parikh & Co.
Chartered Accountants
4
(Firm’s Registration No. 107556W)
Partner
Name: Dhaval B. Selwadia
Membership No. 100023
Mumbai, Date: 2nd September,2017
5
[100100] Balance sheet

31/03/2017 31/03/2016
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 2,71,09,780 1,43,95,500
Reserves and surplus 9,58,66,304 2,66,56,767
Total shareholders' funds 12,29,76,084 4,10,52,267
Share application money pending allotment 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 1,00,08,249 8,73,75,278
Other long-term liabilities 0 0
Long-term provisions 55,42,879 32,49,705
Total non-current liabilities 1,55,51,128 9,06,24,983
Current liabilities [Abstract]
Short-term borrowings 2,92,39,392 4,78,35,692
Trade payables 11,48,33,561 5,93,68,390
Other current liabilities 7,40,30,563 6,67,41,799
Short-term provisions 29,33,275 25,44,012
Total current liabilities 22,10,36,791 17,64,89,893
Total equity and liabilities 35,95,64,003 30,81,67,143
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 9,84,09,769 11,57,26,007
Intangible assets 6,59,540 7,48,747
Tangible assets capital work-in-progress 2,25,81,283 14,82,275
Intangible assets under development or work-in-progress 35,29,930 0
Total fixed assets 12,51,80,522 11,79,57,029
Non-current investments 0 0
Deferred tax assets (net) 24,50,729 15,84,247
Long-term loans and advances 4,16,54,612 1,38,81,056
Other non-current assets (A) 1,71,106 (B) 51,72,044

Total non-current assets 16,94,56,969 13,85,94,376
Current assets [Abstract]
Current investments 0 0
Inventories 9,47,56,842 8,88,74,914
Trade receivables 7,74,04,628 5,34,35,119
Cash and bank balances 1,05,60,932 2,05,44,129
Short-term loans and advances 73,34,323 65,92,003
Other current assets 50,309 1,26,602
Total current assets 19,01,07,034 16,95,72,767
Total assets 35,95,64,003 30,81,67,143
Footnotes
(A) Other non-current assets : 75443 Goodwill on Consolidation : 95663
(B) Other non-current assets : 5050000 Goodwill on Consolidation : 122044
6
[100400] Cash flow statement, indirect

01/04/2016 01/04/2015
to to 31/03/2015
31/03/2017 31/03/2016
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 3,69,99,252 2,81,54,554
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for depreciation and amortisation expense 2,14,57,769 2,51,03,395
Total adjustments to profit (loss) 2,14,57,769 2,51,03,395
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -58,81,928 34,36,403
Adjustments for decrease (increase) in trade receivables (A) -2,36,63,434 (B) -1,41,10,878
Adjustments for decrease (increase) in other current assets -10,960 0
Adjustments for provisions (C) 6,07,37,970 (D) 1,35,60,081

Total adjustments for working capital 3,11,81,648 28,85,606
Total adjustments for reconcile profit (loss) 5,26,39,417 2,79,89,001
Net cash flows from (used in) operations 8,96,38,669 5,61,43,555
Interest paid -1,18,20,770 -2,35,87,337
Interest received -1,59,532 -1,10,178
Income taxes paid (refund) 80,67,284 25,59,936
Other inflows (outflows) of cash (E) -8,40,342 (F) 7,14,747

Net cash flows from (used in) operating activities before extraordinary
9,23,92,281 7,77,75,525
items
Net cash flows from (used in) operating activities 9,23,92,281 7,77,75,525
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 0 2,32,035
Purchase of tangible assets 4,94,48,983 56,30,045
Interest received 1,59,532 1,10,106
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 0 -13,816
Net cash flows from (used in) investing activities before extraordinary
-4,92,89,451 -53,01,720
items
Net cash flows from (used in) investing activities -4,92,89,451 -53,01,720
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 4,44,99,980 6,48,000
Repayments of borrowings (G) 9,15,90,968 (H) 3,85,02,949

Interest paid (I) 1,16,00,770 (J) 2,35,87,337
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash (K) 0

(L) -6,184
Net cash flows from (used in) financing activities before extraordinary
-5,86,91,758 -6,14,48,470
items
Net cash flows from (used in) financing activities -5,86,91,758 -6,14,48,470
Net increase (decrease) in cash and cash equivalents before effect of
-1,55,88,928 1,10,25,335
exchange rate changes
Net increase (decrease) in cash and cash equivalents -1,55,88,928 1,10,25,335
Cash and cash equivalents cash flow statement at end of period 48,93,915 2,04,82,843 94,57,508
7
Footnotes
(A) Debtors : -23663434
(B) Debtors : -14110878
(C) Provision no longer required written back : 0 Liabilities including provisions : 60737970
(D) Provision no longer required written back : -888663 Liabilities including provisions : 14448744
(E) Credit balance written off : 0 Preliminary expenses written off : 10961 Bad debts/advances written off : 90332 (Profit) / Loss on
sale of fixed assets : 0 Advances including Other Current Assets : -941635
(F) Credit balance written off : -4471 Preliminary expenses written off : 10962 Bad debts/advances written off : 490429 (Profit) /
Loss on sale of fixed assets : -20437 Advances including Other Current Assets : 238264
(G) Secured Loan repaid : -47090968 Unsecured Loan repaid : -44500000
(H) Secured Loan repaid : -38502949 Unsecured Loan repaid : 0
(I) Interest expense : -11600770
(J) Interest expense : -23587337
(K) Payment of Minority Shareholders : 0
(L) Payment of Minority Shareholders : -6185
8
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 43,00,000 [shares] 43,00,000 [shares] 43,00,000 [shares] 43,00,000
Value of shares authorised 4,30,00,000 4,30,00,000 4,30,00,000 4,30,00,000
Number of shares issued [shares] 27,10,978 [shares] 14,39,550 [shares] 27,10,978 [shares] 14,39,550
Value of shares issued 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Number of shares subscribed and fully paid [shares] 27,10,978 [shares] 14,39,550 [shares] 27,10,978 [shares] 14,39,550
Value of shares subscribed and fully paid 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 27,10,978 [shares] 14,39,550 [shares] 27,10,978 [shares] 14,39,550
Total value of shares subscribed 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 27,10,978 [shares] 14,39,550 [shares] 27,10,978 [shares] 14,39,550
Value of shares called 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 12,71,428 [shares] 0 [shares] 12,71,428 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 64,800 [shares] 0 [shares] 64,800
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
[shares] 12,71,428 [shares] 64,800 [shares] 12,71,428 [shares] 64,800
during period
9
Decrease in number of shares during period

[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
[shares] 12,71,428 [shares] 64,800 [shares] 12,71,428 [shares] 64,800
shares outstanding
Number of shares outstanding at end of period [shares] 27,10,978 [shares] 14,39,550 [shares] 27,10,978 [shares] 14,39,550
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 1,27,14,280 0 1,27,14,280 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 6,48,000 0 6,48,000
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
1,27,14,280 6,48,000 1,27,14,280 6,48,000
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 1,27,14,280 6,48,000 1,27,14,280 6,48,000
Share capital at end of period 2,71,09,780 1,43,95,500 2,71,09,780 1,43,95,500
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Description of terms of shares reserved for issue
under options and contracts or commitments for 0 0 0 0
sale of shares or disinvestment
10
Aggregate number of fully paid-up shares issued

pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
11
Disclosure of classes of share capital [Table] ..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 43,00,000 [shares] 43,00,000
Value of shares authorised 4,30,00,000 4,30,00,000
Number of shares issued [shares] 27,10,978 [shares] 14,39,550
Value of shares issued 2,71,09,780 1,43,95,500
Number of shares subscribed and fully paid [shares] 27,10,978 [shares] 14,39,550
Value of shares subscribed and fully paid 2,71,09,780 1,43,95,500
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 27,10,978 [shares] 14,39,550
Total value of shares subscribed 2,71,09,780 1,43,95,500
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 27,10,978 [shares] 14,39,550
Value of shares called 2,71,09,780 1,43,95,500
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 2,71,09,780 1,43,95,500
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 12,71,428 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 64,800
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 12,71,428 [shares] 64,800
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 12,71,428 [shares] 64,800
Number of shares outstanding at end of period [shares] 27,10,978 [shares] 14,39,550
Reconciliation of value of shares outstanding [Abstract]
Changes in share capital [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of rights issue during period 1,27,14,280 0
Amount of private placement issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
12
Amount of preferential allotment issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 6,48,000
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 1,27,14,280 6,48,000
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 1,27,14,280 6,48,000
Share capital at end of period 2,71,09,780 1,43,95,500
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Description of terms of shares reserved for issue under options and contracts
0 0
or commitments for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 20,24,597 [shares] 11,81,740 [shares] 4,28,581 [shares] 10
13
Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2016 01/04/2015
31/03/2017 31/03/2016 to to
31/03/2017 31/03/2016
company [Abstract]
Type of share Equity Share Equity
Name of shareholder Deepak Jain HUF Deepak Jain HUF
PAN of shareholder AAAHD7708N AAAHD7708N
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 1,75,000 [shares] 1,75,000 [shares] 20,24,597 [shares] 11,81,740
Percentage of shareholding in company 74.68% 82.09%
Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
company [Abstract]
Type of share Equity Share Equity Equity Share Equity
Name of shareholder Shanita Jain Shanita Jain Deepak Jain Deepak Jain
PAN of shareholder AACPJ1994Q AACPJ1994Q ACDPJ9345C ACDPJ9345C
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 4,28,581 [shares] 10 [shares] 1,75,000 [shares] 1,75,000
Percentage of shareholding in company 15.81% 0.00% 6.46% 12.16%

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share [pure] 0 [pure] 4
Nature of security on private placement of equity share Equity Equity
Whether money raised from public offering during year No No
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Capital reserves [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 3,74,23,837 2,80,82,764 0 0
Other additions to reserves 3,17,85,700 0 0 0
Total additions to reserves 6,92,09,537 2,80,82,764 0 0
Total changes in reserves 6,92,09,537 2,80,82,764 0 0
Reserves at end of period 9,58,66,304 2,66,56,767 2,73,92,200 2,73,92,200
14

Capital reserves
Components of reserves [Axis] Securities premium account [Member]
[Member]
01/04/2016 01/04/2015
31/03/2015 to to 31/03/2015
31/03/2017 31/03/2016
Profit (loss) for period 0 0
Other additions to reserves (A) 3,17,85,700 (B) 0
Total additions to reserves 3,17,85,700 0
Total changes in reserves 3,17,85,700 0
Reserves at end of period 2,73,92,200 5,11,73,200 1,93,87,500 1,93,87,500
(A) Add: On Right Issue of Equity Shares : 31785700

(B) Add: On Right Issue of Equity Shares : 0

Components of reserves [Axis] Surplus [Member]
01/04/2016 01/04/2015
to to 31/03/2015
31/03/2017 31/03/2016
Profit (loss) for period 3,74,23,837 2,80,82,764
Other additions to reserves 0 0
Total additions to reserves 3,74,23,837 2,80,82,764
Total changes in reserves 3,74,23,837 2,80,82,764
Reserves at end of period 1,73,00,904 -2,01,22,933 -4,82,05,697
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 5,28,83,527 8,13,78,195 -4,28,75,278 59,97,083

Classification of borrowings [Axis] Term loans [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings 5,28,83,527 8,13,78,195 0 4,45,00,000
15

Rupee term loans from banks
Classification of borrowings [Axis] Term loans from banks [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings 5,28,83,527 8,13,78,195 5,28,83,527 8,13,78,195

Rupee term loans from others
Classification of borrowings [Axis] Term loans from others [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings 0 4,45,00,000 (A) 0 (B) 4,45,00,000
Footnotes
(A) Loans from Related Parties : 0
(B) Loans from Related Parties : 44500000

Other loans and advances, others
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings -4,28,75,278 -3,85,02,917 (A) -4,28,75,278 (B) -3,85,02,917
Footnotes
(A) Less: Current Maturities of long term debts : -42875278
(B) Less: Current Maturities of long term debts : -38502917

Classification based on time period [Axis] Short-term [Member]
Classification of borrowings [Axis] Borrowings [Member] Term loans [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings 2,92,39,392 4,78,35,692 2,92,39,392 4,78,35,692

Rupee term loans from banks
Classification of borrowings [Axis] Term loans from banks [Member]
[Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Borrowings 2,92,39,392 4,78,35,692 (A) 2,92,39,392 (B) 4,78,35,692
16
Footnotes
(A) Cash credit from a bank : 29239392 1. Secured by way of Hypothecation of Stocks and Book-Debts. 2. Personal Guarantee from
a Director and a Relative of Director. 3. The effective rate of interest is 4.15% above Union Bank of India Marginal Cost Leading
Rate (MCLR) effective from 3rd October, 2016. Earlier it was 4.5 % above Base Rate. The applicable MCLR for the year was 9.4%
p.a.
(B) Cash credit from a bank : 47835692 1. Secured by way of Hypothecation of Stocks and Book-Debts. 2. Personal Guarantee from
a Director and a Relative of Director. 3. The effective rate of interest is 4.15% above Union Bank of India Marginal Cost Leading
Rate (MCLR) effective from 3rd October, 2016. Earlier it was 4.5 % above Base Rate. The applicable MCLR for the year was 9.4%
p.a.
[201000] Notes - Tangible assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Land [Member]
[Member]
Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[Member] [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of additional information
tangible assets [Abstract]
tangible assets [LineItems]
Written Down Written Down
Depreciation method tangible assets - - - -
Value Value
Useful lives or depreciation rates
NA NA NA NA N.A N.A
tangible assets

Plant and equipment
Classes of tangible assets [Axis] Buildings [Member]
[Member]
[Member] [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Depreciation method tangible assets - -
Value Value
- -

NA NA 10% 10% NA NA
tangible assets

Classes of tangible assets [Axis] Plant and equipment [Member] Furniture and fixtures [Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- -
Value Value
13.91% 13.91% NA NA 18.10% 18.10%
tangible assets
17

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
[Member] [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Value Value
- -

NA NA 25.89% 25.89% NA NA
tangible assets

Classes of tangible assets [Axis] Office equipment [Member] Computer equipments [Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- -
Value Value
13.91% 13.91% NA NA 40% 40%
tangible assets

Classes of tangible assets [Axis] Leasehold improvements [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of additional information tangible assets
[Abstract]
Disclosure of additional information tangible assets
[LineItems]
Written Down
Value
Written Down Value
Useful lives or depreciation rates tangible assets NA NA N.A N.A
18
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 36,59,168 36,81,555 36,59,168 36,81,555
assets
Depreciation tangible assets -2,09,75,406 -2,45,09,996 2,09,75,406 2,45,09,996
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
0 1,23,379 0 3,62,758 0 2,39,379
others
Total disposals tangible
0 1,23,379 0 3,62,758 0 2,39,379
assets
Other adjustments tangible
assets [Abstract]
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-1,73,16,238 -2,09,51,820 36,59,168 33,18,797 2,09,75,406 2,42,70,617
assets
Tangible assets at end of period 9,84,09,769 11,57,26,007 30,52,44,251 30,15,85,083 20,68,34,482 18,58,59,076
19

Classes of tangible assets [Axis] Company total tangible assets [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 1,23,379 0 3,62,758 0 2,39,379
others
0 1,23,379 0 3,62,758 0 2,39,379
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,73,16,238 -2,09,51,820 36,59,168 33,18,797 2,09,75,406 2,42,70,617
assets
20

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 83,66,989 83,66,989 83,66,989 83,66,989 0 0
21

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 83,66,989 83,66,989 83,66,989 83,66,989 0 0
22

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets -37,27,645 -41,32,654 37,27,645 41,32,654
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-37,27,645 -41,32,654 0 0 37,27,645 41,32,654
assets
23

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-37,27,645 -41,32,654 0 0 37,27,645 41,32,654
assets
24

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,30,64,500 -1,64,63,842 30,97,320 23,77,220 1,61,61,820 1,88,41,062
assets
25

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,30,64,500 -1,64,63,842 30,97,320 23,77,220 1,61,61,820 1,88,41,062
assets
26

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
business combinations tangible 0 8,79,993 0 8,79,993
assets
Impairment loss
tangible assets
[Abstract]
0 35,897 0 51,158 0 15,261
others
0 35,897 0 51,158 0 15,261
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-4,83,158 1,76,062 0 8,28,835 4,83,158 6,52,773
assets
Tangible assets at end of period 11,21,219 16,04,377 58,82,738 58,82,738 47,61,519 42,78,361
27

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
business combinations tangible 0 8,79,993 0 8,79,993
assets
Impairment loss
tangible assets
[Abstract]
0 35,897 0 51,158 0 15,261
others
0 35,897 0 51,158 0 15,261
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-4,83,158 1,76,062 0 8,28,835 4,83,158 6,52,773
assets
28

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets -66,111 -1,26,245 66,111 1,26,245
Impairment loss
tangible assets
[Abstract]
0 84,402 0 2,50,000 0 1,65,598
others
0 84,402 0 2,50,000 0 1,65,598
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-66,111 -2,10,647 0 -2,50,000 66,111 -39,353
assets
29

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets -66,111 -1,26,245 66,111 1,26,245
Impairment loss
tangible assets
[Abstract]
0 84,402 0 2,50,000 0 1,65,598
others
0 84,402 0 2,50,000 0 1,65,598
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-66,111 -2,10,647 0 -2,50,000 66,111 -39,353
assets
30

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 3,080 0 61,600 0 58,520
others
0 3,080 0 61,600 0 58,520
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-16,361 -2,26,636 3,37,458 2,02,484 3,53,819 4,29,120
assets
31

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 3,080 0 61,600 0 58,520
others
0 3,080 0 61,600 0 58,520
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-16,361 -2,26,636 3,37,458 2,02,484 3,53,819 4,29,120
assets
32

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
50,828 -83,837 2,24,390 1,60,258 1,73,562 2,44,095
assets
33

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
50,828 -83,837 2,24,390 1,60,258 1,73,562 2,44,095
assets
34

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets -9,291 -10,266 9,291 10,266
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-9,291 -10,266 0 0 9,291 10,266
assets
Tangible assets at end of period 88,511 97,802 1,10,220 1,10,220 21,709 12,418
35

01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
assets
Depreciation tangible assets -9,291 -10,266 9,291 10,266
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-9,291 -10,266 0 0 9,291 10,266
assets
Tangible assets at end of period 88,511 97,802 1,10,220 1,10,220 21,709 12,418
[201100] Notes - Intangible assets
Disclosure of additional information intangible assets [Table] ..(1)

Copyrights,
patents and
Company total intangible assets Copyrights
Classes of intangible assets [Axis] Computer software [Member] other operating
[Member] [Member]
rights
[Member]
Internally Internally Internally
generated and generated and generated and
Intangible
other than other than other than
Internally generated and other assets other
internally internally internally
Sub classes of intangible assets [Axis] than internally generated than internally
generated generated generated
intangible assets [Member] generated
intangible intangible intangible
[Member]
assets assets assets
[Member] [Member] [Member]
01/04/2016 01/04/2015 01/04/2015 01/04/2015 01/04/2016 01/04/2016
to to to to to to
31/03/2017 31/03/2016 31/03/2016 31/03/2016 31/03/2017 31/03/2017
intangible assets [Abstract]
intangible assets [LineItems]
Useful lives or amortization rates
NA NA NA 40% NA NA
intangible assets
Description of amortization method Written Down
- - - - -
used Value
36
Disclosure of additional information intangible assets [Table] ..(2)

Copyrights
Classes of intangible assets [Axis]
[Member]
Intangible assets
other than
Sub classes of intangible assets [Axis] internally
generated
[Member]
01/04/2016
to
31/03/2017
Disclosure of additional information intangible assets [Abstract]
Disclosure of additional information intangible assets [LineItems]
Useful lives or amortization rates intangible assets 40%
Written Down
Description of amortization method used Value
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 3,66,775 8,93,562 3,66,775 8,93,562
intangible assets
Total additions to
3,66,775 8,93,562 3,66,775 8,93,562
intangible assets
Amortization intangible assets -4,55,982 -5,63,733 4,55,982 5,63,733
Impairment loss
loss intangible assets
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 88,219 0 2,51,012 0 1,62,793
assets, others
Total disposals intangible
0 88,219 0 2,51,012 0 1,62,793
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
-89,207 2,41,610 3,66,775 6,42,550 4,55,982 4,00,940
assets
Intangible assets at end of period 6,59,540 7,48,747 20,69,552 17,02,777 14,10,012 9,54,030
37

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016 31/03/2017 31/03/2016
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
3,66,775 8,93,562 3,66,775 8,93,562
intangible assets
Amortization intangible assets -4,55,982 -5,63,733 4,55,982 5,63,733
Impairment loss
intangible assets
[Abstract]
0 88,219 0 2,51,012 0 1,62,793
assets, others
0 88,219 0 2,51,012 0 1,62,793
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-89,207 2,41,610 3,66,775 6,42,550 4,55,982 4,00,940
assets
38

Classes of intangible assets [Axis] Computer software [Member]
Internally generated and other than internally Intangible assets other than internally
Sub classes of intangible assets [Axis]
generated intangible assets [Member] generated [Member]
Accumulated Accumulated
Carrying Gross carrying amortization Carrying Gross carrying amortization
Carrying amount accumulated amortization and
amount amount and amount amount and
impairment and gross carrying amount [Axis]
[Member] [Member] impairment [Member] [Member] impairment
[Member] [Member]
01/04/2015 01/04/2015 01/04/2015 01/04/2015 01/04/2015 01/04/2015
to to to to to to
31/03/2016 31/03/2016 31/03/2016 31/03/2016 31/03/2016 31/03/2016
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
8,93,562 8,93,562 8,93,562 8,93,562
intangible assets
Amortization intangible assets -5,63,733 5,63,733 -5,63,733 5,63,733
Impairment loss
intangible assets
[Abstract]
88,219 2,51,012 1,62,793 88,219 2,51,012 1,62,793
assets, others
88,219 2,51,012 1,62,793 88,219 2,51,012 1,62,793
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
2,41,610 6,42,550 4,00,940 2,41,610 6,42,550 4,00,940
assets
39

Classes of intangible assets [Axis] Copyrights, patents and other operating rights [Member]
[Member] [Member]
01/04/2016 01/04/2016 01/04/2016 01/04/2016 01/04/2016 01/04/2016
to to to to to to
31/03/2017 31/03/2017 31/03/2017 31/03/2017 31/03/2017 31/03/2017
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
3,66,775 3,66,775 3,66,775 3,66,775
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-89,207 3,66,775 4,55,982 -89,207 3,66,775 4,55,982
assets
40

Classes of intangible assets [Axis] Copyrights [Member]
[Member] [Member]
01/04/2016 01/04/2016 01/04/2016 01/04/2016 01/04/2016 01/04/2016
to to to to to to
31/03/2017 31/03/2017 31/03/2017 31/03/2017 31/03/2017 31/03/2017
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
3,66,775 3,66,775 3,66,775 3,66,775
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-89,207 3,66,775 4,55,982 -89,207 3,66,775 4,55,982
assets

01/04/2016
to
31/03/2017
Disclosure of notes on intangible assets explanatory [TextBlock] [See below]
41
Disclosure of notes on intangible assets explanatory [Text Block]

Intangible Assets
Computer Software, being an intangible asset, is stated at cost of acquisition less accumulated amortization and provision for impairment, if
any. An intangible asset is recognised, where it is probable that the future economic benefits attributable to the asset will flow to the company
and where its cost can be reliably measured.
Amortisation
The amortizable amount of intangible assets is allocated over the best estimate of their useful lives on a basis that reflects the pattern in which
the asset's economic benefits are expected to be consumed.
[200600] Notes - Subclassification and notes on liabilities and assets
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 9,47,56,842 8,88,74,914 97,53,217 78,39,800
Textual information Textual information Textual information Textual information
Mode of valuation (3) [See below] (4) [See below] (5) [See below] (6) [See below]

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Inventories 35,45,000 15,62,054 1,08,48,298 84,61,814
Textual information Textual information Textual information Textual information
Mode of valuation (7) [See below] (8) [See below] (9) [See below] (10) [See below]
42

Classification of inventories [Axis] Stock-in-trade [Member] Other inventories [Member]
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Inventories 6,27,81,152 6,58,53,636 78,29,175 51,57,610
The cost is T h e cost is
Textual information Textual information determined on a determined on a
Mode of valuation (11) [See below] (12) [See below] "First in First Out" "First in First Out"
basis. basis.
Packing Materials
Nature of other inventories Packing Materials

Classification of inventories [Axis] Other inventories, others [Member]
01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Subclassification and notes on liabilities and assets [Abstract]
Inventories 78,29,175 51,57,610
The cost is The cost is
determined on a determined on a
Mode of valuation "First in First Out" "First in First Out"
basis. basis.
Packing Materials
Nature of other inventories Packing Materials
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 7,74,04,628 5,34,35,119 (A) 7,74,04,628 (B) 5,34,35,119
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 7,74,04,628 5,34,35,119 7,74,04,628 5,34,35,119
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Footnotes
(A) Outstanding for a period exceeding six months from the date they were due for payment : 8840092 Others : 68564536
(B) Outstanding for a period exceeding six months from the date they were due for payment : 6887392 Others : 46547727
43
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Capital advances [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 4,16,54,612 1,38,81,056 2,19,87,083 14,16,065
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 4,16,54,612 1,38,81,056 2,19,87,083 14,16,065
Details of loans and advances due by
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Classification of loans and advances [Axis] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Doubtful [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Loans and advances, gross 13,48,867 15,36,379 0 0
0 0 0 0
advances
Loans and advances 13,48,867 15,36,379 0 0
[Abstract]
0 0 0 0
0 0 0 0
director
44

Loans advances given employees
Classification of loans and advances [Axis] Other loans and advances [Member]
[Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Loans and advances, gross 91,915 1,78,068 1,82,26,747 1,07,50,544
0 0 0 0
advances
Loans and advances 91,915 1,78,068 1,82,26,747 1,07,50,544
[Abstract]
0 0 0 0
0 0 0 0
director

Classification of loans and advances [Axis] Prepaid expenses [Member] MAT credit entitlement [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Loans and advances, gross 7,115 89,015 1,82,19,632 1,06,61,529
0 0 0 0
advances
Loans and advances 7,115 89,015 1,82,19,632 1,06,61,529
[Abstract]
0 0 0 0
0 0 0 0
director
45

Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Loans and advances, gross 73,34,323 65,92,003 18,42,750 16,53,035
0 0 0 0
advances
Loans and advances 73,34,323 65,92,003 18,42,750 16,53,035
[Abstract]
0 0 0 0
0 0 0 0
director

Loans advances given suppliers Loans advances given employees
Classification of loans and advances [Axis]
[Member] [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
0 0 0 0
advances
[Abstract]
0 0 0 0
0 0 0 0
director
46

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
0 0 0 0
advances
[Abstract]
0 0 0 0
0 0 0 0
director

Deposits with statutory authorities
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2017 31/03/2016
Subclassification and notes on liabilities and assets [Abstract]
Loans and advances, gross 10,55,807 8,75,231
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 10,55,807 8,75,231
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
47
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2017 31/03/2016 31/03/2017 31/03/2016
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 38,97,074 25,07,193 15,42,735 13,11,917
Provision leave encashment 16,45,805 7,42,512 4,55,899 2,29,979
Total provisions for employee benefits 55,42,879 32,49,705 19,98,634 15,41,896
Provision for corporate tax [Abstract]
Provision for current tax 9,34,641 10,02,116
Total provision for corporate tax 9,34,641 10,02,116
CSR expenditure provision 0 0 0 0
Total provisions 55,42,879 32,49,705 29,33,275 25,44,012
48

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
Current maturities of long-term debt (A) 4,28,75,278 (B) 3,85,02,917

Interest accrued but not due on borrowings 5,13,944 2,93,944
Interest accrued and due on borrowings 0 0
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Total other payables, current 0 0
Advance received from customers 1,13,36,254 1,20,82,260
Accrued salary payable (C) 56,21,814 (D) 48,49,399

Short-term employee related liabilities (E) 16,79,141 (F) 15,01,536
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (G) 1,20,04,132 (H) 95,11,743
Total other current liabilities 7,40,30,563 6,67,41,799
Other non-current assets, others (I) 1,71,106 (J) 51,72,044

Total other non-current assets (K) 1,71,106 (L) 51,72,044
Bank Deposits with Bank Deposits with
Nature of other non-current assets, others original maturity period original maturity period
more than twelve month more than twelve month
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Textual information (13) Textual information (14)
Disclosure of notes on cash and bank balances explanatory [TextBlock] [See below] [See below]
Fixed deposits with banks 0 0
Other deposits with banks (M) 14,17,253 (N) 15,86,019

Other balances with banks (O) 34,40,690 (P) 1,87,79,778
Total balance with banks 48,57,943 2,03,65,797
Cash on hand 35,972 1,17,046
Total cash and cash equivalents 48,93,915 2,04,82,843
Other bank balances 56,67,017 61,286
Total cash and bank balances 1,05,60,932 2,05,44,129
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Other unamortised expenses (Q) 21,927 (R) 32,888

Interest receivable (S) 28,382 (T) 93,714
Total other current assets 50,309 1,26,602
49
Footnotes
(A) Loans from related parties : 42875278
(B) Loans from related parties : 38502917
(C) (a) Salary payable : 3299538 (b) Bonus payable : 2322276
(D) (a) Salary payable : 2671514 (b) Bonus payable : 2177885
(E) Due to staff : 1679141
(F) Due to staff : 1501536
(G) Statutory Dues : 9596709 Payable towards purchase of fixed assets : 1811096 Security Deposits : 596327
(H) Statutory Dues : 7097142 Payable towards purchase of fixed assets : 2034179 Security Deposits : 380422
(I) Goodwill on Consolidation : 95663 Bank Deposits with original maturity period more than twelve months : 75443
(J) Goodwill on Consolidation : 122044 Bank Deposits with original maturity period more than twelve months : 5050000
(K) Other non-current assets : 75443 Goodwill on Consolidation : 95663
(L) Other non-current assets : 5050000 Goodwill on Consolidation : 122044
(M) Deposit Accounts with Original Maturity Period less than 3 months : 1417253
(N) Deposit Accounts with Original Maturity Period less than 3 months : 1586019
(O) Current Accounts : 3440690
(P) Current Accounts : 18779778
(Q) Other unamortised expenses : 21927
(R) Other unamortised expenses : 32888
(S) Interest Accrued on Fixed Deposits : 28382
(T) Interest Accrued on Fixed Deposits : 93714
Mode of valuation
Basis of valuation:- Raw materials, packing materials and traded goods are valued at lower of cost or net estimated realisable value. The
costs of these items of inventory comprises of cost of purchase and other incidental costs incurred to bring the inventories to their present
location and condition. The cost is determined on a "First in First Out" basis. Finished Goods are valued at lower of cost or net estimated
realisable value. The cost of finished goods includes cost of raw materials including components consumed and cost of conversion including
factory overheads.
Mode of valuation
Basis of valuation:- Raw materials, packing materials and traded goods are valued at lower of cost or net estimated realisable value. The
costs of these items of inventory comprises of cost of purchase and other incidental costs incurred to bring the inventories to their present
location and condition. The cost is determined on a "First in First Out" basis. Finished Goods are valued at lower of cost or net estimated
realisable value. The cost of finished goods includes cost of raw materials including components consumed and cost of conversion including
factory overheads.
Mode of valuation
Raw materials are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
purchase and other incidental costs incurred to bring the inventories to their present location and condition. The cost is determined on a "First
in First Out" basis.
Mode of valuation
Raw materials are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
50
Mode of valuation
Work-in-Progress are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
Mode of valuation
Work-in-Progress are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
Mode of valuation
Finished Goods are valued at lower of cost or net estimated realisable value. The cost of finished goods includes cost of raw materials
including components consumed and cost of conversion including factory overheads.
Mode of valuation
Finished Goods are valued at lower of cost or net estimated realisable value. The cost of finished goods includes cost of raw materials
including components consumed and cost of conversion including factory overheads.
Mode of valuation
Traded goods are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
Mode of valuation
Traded goods are valued at lower of cost or net estimated realisable value. The costs of these items of inventory comprises of cost of
51
Disclosure of notes on cash and bank balances explanatory [Text Block]
Details of Specified Bank Notes (SBN) held and transacted during the period from 8th
November, 2016 to 30th December, 2016:
Other
Particulars SBNs denomination Total
notes
Closing cash in hand as on 08.11.2016 57,941

211,500 269,441
Add Permitted receipts 924,000

- 924,000
Less Permitted payments 846,099

- 846,099
Less Amount deposited in Banks -

211,500 211,500

- 135,842
52
Disclosure of notes on cash and bank balances explanatory [Text Block]
Details of Specified Bank Notes (SBN) held and transacted during the period from 8th
November, 2016 to 30th December, 2016:
Other
Particulars SBNs denomination Total
notes

211,500 269,441
Add Permitted receipts 924,000

- 924,000
Less Permitted payments 846,099

- 846,099
Less Amount deposited in Banks -

211,500 211,500

- 135,842
53
[200700] Notes - Additional disclosures on balance sheet

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2016
to
31/03/2017
Disclosure of accounting policies, change in accounting policies and Textual information (15)
changes in estimates explanatory [TextBlock] [See below]
54
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India
(Indian GAAP) to comply with the Accounting Standards specified under Section 133 of the Companies Act, 2013, read with Rule 7 of the
Companies (Accounts) Rules, 2014 and the relevant provisions of the Companies Act, 2013 ("the 2013 Act"). The financial statements have
been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial
statements are consistent with those followed in the previous year.
All the assets and liabilities have been classified as current or non current as per the Company's normal operating cycle and other criteria as
set out in Schedule III to the 2013 Act.
Principles of Consolidation
These consolidated financial statements have been prepared on the following basis:
The financial statements of the Company and its subsidiary company have been consolidated in accordance with the Accounting Standard 21
(AS-21) "Consolidated Financial Statements", on line-by-line basis by adding together the book value of like items of assets, liabilities,
income and expenses, after fully eliminating intra-group balances and intra group transactions.
The excess of the cost to the Company of its investment in the subsidiary, on the acquisition date over and above the Company’s share of
equity (i.e. Net Worth) in the subsidiary, is recognised in the financial statement as Goodwill on Consolidation and carried forward in the
accounts. The said Goodwill is amortised over period of 5 years. Further, it is also tested for impairment at each Balance Sheet date and the
impairment loss, if any, is provided for.
Minority Interest in the net assets of consolidated subsidiary consists of the amount of equity attributable to the minority shareholder at the
date on which investment in subsidiary company is made and further movement in its share in the equity, subsequent to the date of
investment.
Use of estimates
The preparation of the financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions
that affect the reported balances of assets and liabilities (including contingent liabilities) and the reported amounts of income and expenses
during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable.
Actual results could differ due to these estimates and the differences between the actual results and the estimates are recognised in the
periods in which the results are known / materialise and, if material, their effects are disclosed in the notes to the financial statements.
[201700] Notes - Government grants

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Government grants
Disclosure of notes on government grants explanatory [TextBlock] Government

grants are recognised on
receipt basis.
Capital subsidies or grants received from government authorities 0 0

Revenue subsidies or grants received from government authorities 0 0
55
[201200] Notes - Employee benefits

01/04/2016
to
31/03/2017
Disclosure of employee benefits explanatory [TextBlock] [See below]
Disclosure of employee benefits explanatory [Text Block]
Employee Benefits
Employee Benefits include provident fund, gratuity and compensated absences.
Defined contribution plans
The Company’s contribution to provident fund is considered as defined contribution plan and is charged as an expense on accrual basis.
Defined benefit plans
The liability for gratuity and leave salary are measured by projected unit credit method on the basis of actuarial valuations carried out by
third party actuary at each balance sheet date. The Company's obligation recognised in the Balance Sheet represents the present value of its
obligations. Actuarial gains and loses are recognised immediately in the Statement of Profit and Loss
Short-term employee benefits
Employee benefits payable wholly within twelve months of rendering the services are classified as short term employee benefits and are
recognized in the period in which the employee renders the related services.
[201800] Notes - Borrowing cost

01/04/2016
to
31/03/2017
Disclosure of notes on borrowing costs explanatory [TextBlock] [See below]
56
Disclosure of notes on borrowing costs explanatory [Text Block]

Borrowing costs
Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalized as part of the cost of such assets. A
qualifying asset is one that necessarily takes substantial period of time to get ready for its intended use. All other borrowing costs are charged
off to the Statement of Profit and Loss.
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
Name of related party Deepak Jain Deepak Jain Mr. Vijay Rathi Mr. Vijay Rathi
Country of incorporation or residence of related
party
Permanent account number of related party ACDPJ9345C ACDPJ9345C ADYPR2375Q ADYPR2375Q
Key Management Key Management
Description of nature of related party relationship Personnel Personnel
Others Others
Managerial
Remuneration,Car Managerial
Hire Charges, Remuneration,Car M a n a g e r i a l Managerial
Reimbursement of Hire Charges, Remuneration,Car Hire Remuneration,Car Hire
Expenditure Reimbursement of Charges,Reimbursement Charges,Reimbursement
Description of nature of transactions with related
incurred on behalf Expenditure incurred of Expenditure incurred of Expenditure incurred
party of t h e on behalf of the on behalf of the on behalf of the
Company,Deposit Company,Deposit Company and Issue of Company and Issue of
Given a n d Given and Personnel Equity Shares Equity Shares
Personnel Guarantee
Guarantee
Related party transactions [Abstract]
Advances given during year related party
(A) 2,00,000 (B) 2,00,000 0
transactions
Advances taken during year related party
(C) 10,643 (D) 1,32,514 0
transactions
Reimbursement of expenses incurred on
behalf of company during year related 2,87,941 5,69,663 15,87,872 13,10,891
party transactions
Hire purchase as purchaser related party
(E) 3,00,000 (F) 3,00,000 (G) 2,04,000 (H) 1,17,810
transactions
Other related party transactions expense 0 (I) 12,91,97,179 0
Other related party transactions contribution
(J) 1,00,000
received
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel (K) 11,67,000 (L) 6,85,000 (M) 17,27,000 (N) 11,65,000
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions (O) 1,15,250 (P) 51,700 (Q) 1,82,359 (R) 88,614
Share application money given to related party 0 0
Amount written off during period in respect
0 0 0 0
of debts due from related parties
Amount written back during period in respect
0 0 0 0
of debts due to related parties
57
Footnotes
(A) Deposit Given
(B) Deposit Given
(C) Payable against Reimbursement of Expenses
(D) Payable against Reimbursement of Expenses
(E) Car Hire Charges
(F) Car Hire Charges
(G) Car Hire Charges
(H) Car Hire Charges
(I) Personnel Guarantee
(J) Issue of Equity Shares
(K) Managerial Remuneration
(L) Managerial Remuneration
(M) Managerial Remuneration
(N) Managerial Remuneration
(O) Payable for Managerial Remuneration
(P) Payable for Managerial Remuneration
(Q) Payable against Reimbursement of Expenses Rs.17109/- Payable for Managerial Remuneration Rs.165250/-
(R) Payable against Reimbursement of Expenses Rs. 29914/- Payable for Managerial Remuneration Rs.58700/-
58

01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Name of related party Mr Devendra Gurg Mr Devendra Gurg Mrs Shanita Jain Mrs Shanita Jain
party
Permanent account number of related party AABPG6209N AABPG6209N AACPJ1994Q AACPJ1994Q
Relatives of Key Relatives of Key
Description of nature of related party relationship Others Others management management
personnel personnel
Rent Paid,Deposit Rent Paid,Deposit
Given,Payable Given,Payable
anagerial anagerial
against against
Remuneration,Car Hire Remuneration,Car Hire
Reimbursement of Reimbursement of
Charges,Reimbursement Charges,Reimbursement
Description of nature of transactions with related Expenses,Payable Expenses,Payable
of Expenditure incurred of Expenditure incurred
party against Loan against Loan
on behalf of the on behalf of the
Taken,,Payable Taken,,Payable
Company and Deposit Company and Deposit
against Rent against Rent
Given Given
Expanses and Expanses and
Collateral Security Collateral Security
(A) 1,50,000 (B) 1,50,000 (C) 7,50,000 (D) 7,50,000
transactions
0 0 (E) 1,50,00,000
transactions
behalf of company during year related 5,60,181 8,04,133 0 0
party transactions
(F) 2,04,000 (G) 1,68,000 0
transactions
Other related party transactions expense (H) 40,909 (I) 17,441 (J) 14,69,03,024 (K) 13,08,31,227
(L) 1,49,99,985
received
[Abstract]
Remuneration for key managerial personnel (M) 14,55,000 (N) 11,20,000 0
Amounts payable related party transactions (O) 1,31,250 (P) 2,000 0
0 0 0 0
0 0 0 0
Footnotes
(A) Deposit Given
(B) Deposit Given
(C) Deposit Given
(D) Deposit Given
(E) Payable against Loan Taken
(F) Car Hire Charges
(G) Car Hire Charges
(H) Advance given against Reimbursement of Expenses
(I) Advance given against Reimbursement of Expenses
(J) Rent Paid Rs.2685925/- Payable against Rent Expanses Rs.19920/- Collateral Security Rs.129197179/- Loan Repaid Rs.
15000000/-
(K) Rent Paid Rs.1620000/- Payable against Rent Expanses Rs.14048/- Collateral Security Rs.129197179/-
(L) Issue of Equity Shares
(M) Managerial Remuneration
(N) Managerial Remuneration
(O) Payable for Managerial Remuneration
(P) Payable for Managerial Remuneration
59

01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Phoolkumar Phoolkumar Mr. Deepak Jain Mr. Deepak Jain
Name of related party Vijaykumar (HUF) Vijaykumar (HUF) (HUF) (HUF)
party
Permanent account number of related party AAIHP1603C AAIHP1603C AAAHD7708N AAAHD7708N
Relatives of Key Relatives of Key Relatives of Key Relatives of Key
Description of nature of related party relationship management management management management
personnel personnel personnel personnel
Payable against
Issue of Equity Issue of Equity Payable against Loan
Description of nature of transactions with related Loan Taken and
Shares,Rent Paid Shares,Rent Paid and Taken and Personnel
party Personnel
and Deposit Given Deposit Given Guarantee
Guarantee
(A) 1,00,000 (B) 1,00,000 0
transactions
0 0 (C) 2,95,00,000
transactions
behalf of company during year related 0 0
party transactions
0 0
transactions
Other related party transactions expense 0 (D) 30,000 (E) 15,86,97,179 (F) 12,91,97,179
(G) 1,00,000 (H) 2,94,99,995
received
[Abstract]
Remuneration for key managerial personnel 0 0
Amounts payable related party transactions 0 0
Share application money given to related party 0
0 0 0 0
0 0 0 0
Footnotes
(A) Deposit Given
(B) Issue of Equity Shares
(C) Payable against Loan Taken
(D) Rent Paid
(E) Personnel Guarantee Rs.129197179/- Loan Repaid Rs. 29500000/-
(F) Personnel Guarantee
(G) Issue of Equity Shares
(H) Issue of Equity Shares
60

01/04/2016 01/04/2015 01/04/2016 01/04/2015
to to to to
31/03/2017 31/03/2016 31/03/2017 31/03/2016
Name of related party Mr. Iresh Jain Mr. Iresh Jain Mrs. Alka Garg Mrs. Alka Garg
party
Permanent account number of related party ALPPJ8797B ALPPJ8797B AABPG6210H AABPG6210H
Relatives of Key Relatives of Key Relatives of Key Relatives of Key
Description of nature of related party relationship management management management management
personnel personnel personnel personnel
Salary and other Salary and other
allowances and allowances and
Description of nature of transactions with related Reimbursement of Reimbursement of Issue of Equity Issue of Equity
party Expenditure Expenditure incurred Shares Shares
incurred on behalf on behalf of the
of the Company Company
0 0
transactions
0 0
transactions
behalf of company during year related 3,14,282 81,625 0
party transactions
0 0
transactions
Other related party transactions expense (A) 5,90,616 (B) 3,97,942 0
(C) 3,19,000
received
[Abstract]
Remuneration for key managerial personnel 0
Amounts payable related party transactions (D) 2,46,431 (E) 31,700 0
0 0 0 0
0 0 0 0
Footnotes
(A) Salary and other allowances
(B) Salary and other allowances
(C) Issue of Equity Shares
(D) Advance given against Reimbursement of Expenses Rs. 200613/- Payable for Salary and other allowances Rs. 45818/-
(E) Advance given against Reimbursement of Expenses Rs.1250/- Payable for Salary and other allowances Rs.30450/-
61

Categories of related parties [Axis] 9
01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
Name of related party Mrs. Benu Rathi Mrs. Benu Rathi
Country of incorporation or residence of related party INDIA INDIA
Permanent account number of related party AFYPR1716B AFYPR1716B
Relatives of Key Relatives of Key
Description of nature of related party relationship management management
personnel personnel
Issue of Equity Issue of Equity
Description of nature of transactions with related party Shares Shares
Advances given during year related party transactions 0
Advances taken during year related party transactions 0
Reimbursement of expenses incurred on behalf of company during year related party
0
transactions
Hire purchase as purchaser related party transactions 0
Other related party transactions expense 0
Other related party transactions contribution received (A) 1,29,000
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 0
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 0
Share application money given to related party 0
Amount written off during period in respect of debts due from related parties 0 0
Amount written back during period in respect of debts due to related parties 0 0
Footnotes
(A) Issue of Equity Shares
01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
[201400] Notes - Leases

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of leases explanatory [TextBlock] [See below]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
62
Disclosure of leases explanatory [Text Block]

Lease
Lease payments in respect of assets taken on an operating lease are recognized as an expense in the Statement of Profit and Loss in
accordance with the terms of lease.
Operating Lease (AS-19)
For the Year Ended 31st March, For the Year Ended 31st March,
Particulars
2017 2016
Lease payments recognized in the Statement of Profit and

7,886,831 6,765,603
Loss
Future Lease Payments
(a) Not later than one year. 1,869,952 1,983,807
(b) Later than one year but not later than five years. 1,589,500 175,835
(c) Later than five years - -
Total of future lease payments 3,459,452 2,159,642
[300300] Notes - Earnings per share

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Disclosure of earnings per share explanatory [TextBlock] [See below]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
63
Disclosure of earnings per share explanatory [Text Block]

Earnings Per Share
The Company reports basic earnings per share (EPS) in accordance with Accounting Standard 20 on Earnings Per Share.The Basic earnings
per share is computed by dividing the net profit attributable to the equity shareholders for the period by the weighted average number of
equity shares outstanding during the reporting period. The diluted earning per share is computed by dividing the net profit attributable to the
equity share holder for the period by the weighted average number of equity shares outstanding during the reporting period after adjusting for
the effects of dilution.
Earnings Per Equity Share (AS - 20)
Basic and Diluted earning per equity share : (Amount in Rs.)
Particulars For the Year Ended 31st March, 2017 For the Year Ended 31st March, 2016
Numerator:
Profit after tax Rupees 37,423,837 28,082,764
Denominator:
Weighted average number of equity shares Number 2,710,978 1,439,550
Nominal value of equity shares Rupees 10 10
Basic and Diluted earning per equity share Rupees 13.80 19.51
[201900] Notes - Income taxes

31/03/2017 31/03/2016
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax assets [Abstract]
Deferred tax asset, other 24,50,729 15,84,247
Total deferred tax assets 24,50,729 15,84,247
64
[202600] Notes - Consolidated financial statements
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] 1
01/04/2016
to
31/03/2017
Disclosure of details of subsidiaries [Abstract]
Disclosure of details of subsidiaries [LineItems]
CAF5 Vending
Name of subsidiary consolidated Solution Private
Limited
Country of incorporation or residence of subsidiary consolidated INDIA
Proportion of ownership interest in subsidiary consolidated 99.99%
Proportion of voting power held in subsidiary consolidated 99.99%
Directly holds more
Description of nature of relationship with subsidiary where parent has directly or indirectly
than 50% of Share
less than half of voting power Capital
End of reporting period of financial statements of subsidiary when different from parent 31/03/2017
Disclosure of details of entities consolidated [Table] ..(1)

Entities consolidated [Axis] 1
01/04/2016
to
31/03/2017
Disclosure of additional information consolidated financial statements [Abstract]
Disclosure of additional information consolidated financial statements [LineItems]
CAF5 Vending
Name of entity consolidated Solution Private
Limited
Type of entity consolidated Indian Subsidiary

01/04/2016
to
31/03/2017
Disclosure of notes on consolidated financial statements explanatory
[TextBlock]
Whether consolidated financial statements is applicable on company Yes
Description of reason for not consolidating subsidiary N.A
Description of fact that uniform accounting policies are not adopted for
N.A
consolidated financial statements
Proportion of items in consolidated financial statements to which
0.00%
different accounting policies have been applied
Disclosure of details of subsidiaries explanatory [TextBlock] [See below]
Disclosure of additional information consolidated financial statements Textual information (21)
[TextBlock] [See below]
65
Disclosure of details of subsidiaries explanatory [Text Block]

CAF5 Vending Solution Private Limited, Subsidiary Company.
The said company was incorporated on 6th September, 2013 for the purpose of engaging in the business of manufacturing or trading in
vending machines and other related accessories.
The Consolidated financial statements of the Dlecta Foods Private Limited and its Subsidiary Company "Caf5 Vending Solutions Pvt. Ltd."
is prepared in accordance with Accounting Standard (AS)-21 on "Consolidated Financial Statements". The details are as under:
Name of the Subsidiary Date of Financial

% of Holding
Company Statements
Current Year Previous Year
99.20% upto 21.1.16 and 99.99% from 22.1.16 to 31st March,

Caf5 Vending Solutions Pvt. Ltd. 31st March, 2017
31.3.17 2016
66
Disclosure of additional information consolidated financial statements [Text Block]
Additional Information as required by Paragraph 2 of the General

Instructions for Preparations of Consolidated Financial Statements to
Schedule III to the 2013 Act.
Net Asset (Total Share in

Name of the Company Asset less Total Profit and
Liabilities) Loss
As a % of As a % of
Consolidated Net Amount Consolidated Amount
Asset Profit
Parent Company
Dlecta Foods Pvt. Ltd. 99.65% 100.07%

122,541,823 37,450,624
99.77% 103.04%
40,957,577 28,936,004
Indian Subsidiary Company
Caf5 Vending Solutions Pvt. Ltd. 0.35% -0.07%

434,261 (26,787)
0.23% -3.02%
94,690 (847,699)
Minority Interest in Subsidiary 0.00%

- - -
Company 0.00% (0.02%)

- (5,541)
67
[201500] Notes - Impairment

01/04/2016
to
31/03/2017
Disclosure of impairment of assets explanatory [TextBlock] [See below]
Disclosure of impairment of assets explanatory [Text Block]

Impairment of Assets
An asset is considered as impaired in accordance with Accounting Standard 28 on Impairment of Assets, when at balance sheet date there are
indications of impairment and the carrying amount of the asset, or where applicable the cash generating unit to which it belongs, exceeds its
recoverable amount (i.e. the higher of the asset’s net selling price and value in use.) An impairment loss is charged off to the Statement of
Profit and Loss in the year in which an asset is identified as impaired. The impairment loss recognized in prior accounting period is reversed
if there has been a change in the estimate of its recoverable amount.
[202700] Notes - Cash flow statements

01/04/2016 01/04/2015
to to 31/03/2015
31/03/2017 31/03/2016
Disclosure of cash flow statement explanatory [TextBlock] [See below]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 48,93,915 2,04,82,843 94,57,508
Total cash and cash equivalents 48,93,915 2,04,82,843
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 80,67,284 25,59,936
Income taxes paid (refund), classified as investing activities 0 0
Income taxes paid (refund), classified as financing activities 0 0
Total income taxes paid (refund) 80,67,284 25,59,936
Disclosure of cash flow statement explanatory [Text Block]

Cash Flow Statement
The Cash Flow Statement is prepared by the indirect method set out in Accounting Standard 3 on Cash Flow Statement and present the Cash
Flows by Operating, Investing and financing activities of the Company.
68
[100200] Statement of profit and loss

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 159,28,92,796 152,62,92,340
Revenue from sale of services 1,04,69,974 1,42,56,482
Other operating revenues 3,07,126 2,09,950
Total revenue from operations other than finance company 160,36,69,896 154,07,58,772
Total revenue from operations 160,36,69,896 154,07,58,772
Other income 8,41,597 11,10,112
Total revenue 160,45,11,493 154,18,68,884
Expenses [Abstract]
Cost of materials consumed (A) 9,51,34,840 (B) 8,16,22,408
Purchases of stock-in-trade 126,23,18,977 123,53,78,624
Changes in inventories of finished goods, work-in-progress and
-12,96,946 -29,82,337
stock-in-trade
Employee benefit expense 5,92,18,222 4,86,92,221
Finance costs 1,28,06,332 2,48,70,808
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 2,09,75,407 2,45,09,996
Amortisation expense (C) 4,82,362 (D) 5,93,399

Total depreciation, depletion and amortisation expense 2,14,57,769 2,51,03,395
CSR expenditure 0 0
Other expenses 11,78,73,047 10,10,29,211
Total expenses 156,75,12,241 151,37,14,330
Total profit before prior period items, exceptional items, extraordinary
3,69,99,252 2,81,54,554
items and tax
Total profit before extraordinary items and tax 3,69,99,252 2,81,54,554
Total profit before tax 3,69,99,252 2,81,54,554
Tax expense [Abstract]
Current tax 4,41,897 4,19,162
Deferred tax -8,66,482 -3,41,831
Total tax expense -4,24,585 77,331
Total profit (loss) for period from continuing operations 3,74,23,837 2,80,77,223
Total profit (loss) for period before minority interest 3,74,23,837 2,80,77,223
Profit (loss) of minority interest 0 5,541
Total profit (loss) for period 3,74,23,837 2,80,82,764
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 13.8 [INR/shares] 19.51
Diluted earnings per equity share [INR/shares] 13.8 [INR/shares] 19.51
Footnotes
(A) Raw materials consumed : 78072681 Packing materials consumed : 17062159
(B) Raw materials consumed : 64887118 Packing materials consumed : 16735290
(C) Amortisation Expenses : 455982 Amortisation of Goodwill on Consolidation : 26380
(D) Amortisation Expenses : 563733 Amortisation of Goodwill on Consolidation : 29666
69
[300500] Notes - Subclassification and notes on income and expenses

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross (A) 159,28,92,796 (B) 152,62,92,340
Total revenue from sale of products 159,28,92,796 152,62,92,340
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross (C) 1,04,69,974 (D) 1,42,56,482
Total revenue from sale of services 1,04,69,974 1,42,56,482
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues (E) 3,07,126 (F) 2,09,950
Total other operating revenues 3,07,126 2,09,950
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments (G) 1,59,532 (H) 1,10,178
Total interest income on current investments 1,59,532 1,10,178
Total interest income 1,59,532 1,10,178
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
income (I) 2,44,637 (J) 71,291
Gain on disposal of intangible asset (K) 0

(L) 20,437
Excess provisions written back (M) 4,37,428 (N) 8,93,134
Miscellaneous other non-operating income (O) 0
(P) 15,072
Total other non-operating income 6,82,065 9,99,934
Total other income 8,41,597 11,10,112
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 88,62,150 1,74,05,353
Total interest expense long-term loans 88,62,150 1,74,05,353
Other interest charges (Q) 1,43,221 (R) 3,35,877

Total interest expense 90,05,371 1,77,41,230
Other borrowing costs (S) 38,00,961 (T) 71,29,578

Total finance costs 1,28,06,332 2,48,70,808
Employee benefit expense [Abstract]
Salaries and wages 5,39,30,413 4,43,65,567
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for contract labour 24,37,362 21,61,674
Total contribution to provident and other funds 24,37,362 21,61,674
Gratuity 17,12,867 9,38,082
Staff welfare expense 11,37,580 12,26,898
Total employee benefit expense 5,92,18,222 4,86,92,221
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 45,61,033 53,62,860
Power and fuel 74,68,159 70,70,632
70
Rent (U) 1,45,16,695 (V) 1,02,67,223

Repairs to building 0 0
Repairs to machinery 4,03,216 3,53,579
Insurance 14,04,624 14,03,846
Rates and taxes excluding taxes on income [Abstract]
Total rates and taxes excluding taxes on income 0 0
Telephone postage 38,89,481 33,24,412
Travelling conveyance 1,42,11,275 1,23,25,201
Legal professional charges 19,53,162 23,33,633
Directors sitting fees 0 0
Advertising promotional expenses 1,59,86,194 1,18,93,336
Cost repairs maintenance other assets 9,52,194 16,36,169
Cost transportation [Abstract]
Cost freight (W) 2,83,98,768 (X) 1,90,86,078
Total cost transportation 2,83,98,768 1,90,86,078
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 4,23,116 3,80,660
Payment for taxation matters 2,54,569 1,75,958
Payment for other services (Y) 2,50,449 (Z) 2,89,804

Total payments to auditor 9,28,134 8,46,422
Miscellaneous expenses (AA) 2,32,00,112 (AB) 2,51,25,820

Total other expenses 11,78,73,047 10,10,29,211
Current tax [Abstract]
Current tax pertaining to current year 80,00,000 63,40,000
MAT credit recognised during year 75,58,103 59,20,838
Total current tax 4,41,897 4,19,162
71
Footnotes
(A) Dairy Products : 1483366852 Non Dairy Products : 109525944 sale of vending Machines : 0
(B) Dairy Products : 1403448228 Non Dairy Products : 121139221 sale of vending Machines : 1704891
(C) Sale of Services (Commission) : 10469974
(D) Sale of Services (Commission) : 14256482
(E) Other Operating Revenue (Rent and Annual Maintainance Charges on Vending Machines) : 307126
(F) Other Operating Revenue (Rent and Annual Maintainance Charges on Vending Machines) : 209950
(G) On Fixed Deposits : 106133 On Others : 53399
(H) On Fixed Deposits : 110106 On Others : 72
(I) Foreign Exchange Fluctuation (net) : 244637
(J) Foreign Exchange Fluctuation (net) : 71291
(K) Profit on Sale of Assets (Net) : 0
(L) Profit on Sale of Assets (Net) : 20437
(M) Liabilities No Longer Required Now Written Back : 437428
(N) Liabilities No Longer Required Now Written Back : 888663
(O) Miscellaneous Income : 0
(P) Miscellaneous Income : 15072
(Q) Delayed Payment of Taxes : 143221
(R) Delayed Payment of Taxes : 335877
(S) Other Borrowing Cost : 2745173 Cash Credit : 2815399 Less: Capitalised : -1759611
(T) Other Borrowing Cost : 947594 Cash Credit : 6181984 Less: Capitalised : 0
(U) Rent, Rates and Taxes : 14516695
(V) Rent, Rates and Taxes : 10267223
(W) Freight Outward : 28398768
(X) Freight Outward : 19086078
(Y) Other Services and out of pocket expenses : 250449
(Z) Other Services and out of pocket expenses : 289804
(AA) Labour Charges : 4514242 Miscellaneous Expenditure : 6926729 Distribution Expenses : 11759141
(AB) Labour Charges : 3526526 Miscellaneous Expenditure : 7236609 Distribution Expenses : 14362685
[300600] Notes - Additional information statement of profit and loss

01/04/2016 01/04/2015
to to
31/03/2017 31/03/2016
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods (A) -23,86,484 (B) 38,24,441
Changes in inventories of work-in-progress (C) -19,82,946 (D) -15,62,054
Changes in inventories of stock-in-trade (E) 30,72,484 (F) -52,44,724
Total changes in inventories of finished goods, work-in-progress and
-12,96,946 -29,82,337
stock-in-trade
Revenue other services (G) 1,04,69,974 (H) 1,42,56,482
Total gross income from services rendered (I) 1,04,69,974 (J) 1,42,56,482
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods (K) 159,28,92,796 (L) 152,45,87,448

Domestic sale traded goods (M) 0
(N) 17,04,892
Total domestic turnover goods, gross 159,28,92,796 152,62,92,340
Total revenue from sale of products 159,28,92,796 152,62,92,340
Domestic revenue services (O) 1,04,69,974 (P) 1,42,56,482

Total revenue from sale of services 1,04,69,974 1,42,56,482
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
72
Footnotes
(A) Finished goods at the beginning of the year : 8461814 Finished goods at the end of the year : -10848298
(B) Finished goods at the beginning of the year : 12286255 Finished goods at the end of the year : -8461814
(C) Work in Progress-beginning of the year : 1562054 Work in Progress-end of the year : -3545000
(D) Work in Progress-beginning of the year : 0 Work in Progress-end of the year : -1562054
(E) Stock-in-trade-beginning of the year : 65853636 Stock-in-trade-end of the year : -62781152
(F) Stock-in-trade-beginning of the year : 60608912 Stock-in-trade-end of the year : -65853636
(G) Sale of Services (Commission) : 10469974
(H) Sale of Services (Commission) : 14256482
(I) Sale of Services (Commission) : 10469974
(J) Sale of Services (Commission) : 14256482
(K) Dairy Products : 1483366852 Non Dairy Products : 109525944
(L) Dairy Products : 1403448227 Non Dairy Products : 121139221
(M) Sale of Vending Machines : 0
(N) Sale of Vending Machines : 1704892
(O) commission : 10469974
(P) commission : 14256482
[300100] Notes - Revenue

01/04/2016
to
31/03/2017
Disclosure of revenue explanatory [TextBlock] [See below]
Disclosure of revenue explanatory [Text Block]

Sales
Domestic sales are recognized based on dispatch and are net of Sales Tax and Sales Returns. Export sales are accounted for on the basis of
the date of “On Board Bill of Lading.
Commission
Commission in respect of trading activity on consignment arrangement is accounted for on the basis of dispatch duly confirmed by the
principal.
73

Dlecta Foods Private Limited: (400100) Disclosure of General Information About Company

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Dlecta Foods Private Limited: (400100) Disclosure of General Information About Company

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DLECTA FOODS PRIVATE LIMITED

Consolidated Financial Statements for period 01/04/2016 to 31/03/2017

[400100] Disclosure of general information about company

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in auditor’s report explanatory [Text Block]

To the Members of Dlecta Foods Private Limited

Report on the Consolidated Financial Statements

Management’s Responsibility for the Financial Statements

Report on Other Legal and Regulatory Requirements

1. As required by section 143(3) of the Act, we report that:

For M. A. Parikh & Co.

(Firm’s Registration No. 107556W)

Name: Dhaval B Selwadia

Membership No. 100023

Date: 2nd September,2017

Meaning of Internal Financial Controls over Financial Reporting

Inherent Limitations of Internal Financial Controls Over Financial Reporting

For M. A. Parikh & Co.

(Firm’s Registration No. 107556W)

Name: Dhaval B. Selwadia

Membership No. 100023

Mumbai, Date: 2nd September,2017

[100100] Balance sheet

Other non-current assets (A) 1,71,106 (B) 51,72,044

[100400] Cash flow statement, indirect

Adjustments for provisions (C) 6,07,37,970 (D) 1,35,60,081

Other inflows (outflows) of cash (E) -8,40,342 (F) 7,14,747

Repayments of borrowings (G) 9,15,90,968 (H) 3,85,02,949

Other inflows (outflows) of cash (K) 0

[200100] Notes - Share capital

Disclosure of classes of share capital [Table] ..(1)

Decrease in number of shares during period

Aggregate number of fully paid-up shares issued

Disclosure of classes of share capital [Table] ..(2)

Amount of preferential allotment issue arising out of conversion of

Unless otherwise specified, all monetary values are in INR

[200200] Notes - Reserves and surplus

Statement of changes in reserves [Table] ..(1)

Statement of changes in reserves [Table] ..(2)

(A) Add: On Right Issue of Equity Shares : 31785700

Statement of changes in reserves [Table] ..(3)

[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Classification of borrowings [Table] ..(2)

Classification of borrowings [Table] ..(3)

Classification of borrowings [Table] ..(4)

Classification of borrowings [Table] ..(5)

Classification of borrowings [Table] ..(6)

Classification of borrowings [Table] ..(7)

[201000] Notes - Tangible assets

Disclosure of additional information tangible assets [Table] ..(1)

Disclosure of additional information tangible assets [Table] ..(2)

Useful lives or depreciation rates

Disclosure of additional information tangible assets [Table] ..(3)

Disclosure of additional information tangible assets [Table] ..(4)

Useful lives or depreciation rates

Disclosure of additional information tangible assets [Table] ..(5)

Disclosure of additional information tangible assets [Table] ..(6)

Useful lives or depreciation rates tangible assets NA NA N.A N.A

Disclosure of tangible assets [Table] ..(1)