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Notes to Accounts of Bloom Dekor Ltd.

Mar 31, 2015

Corporate Information

Bloom Dekor Limited is a public company domiciled in India and incorporated under the provision of Companies Act, 1956. Its shares are listed on Bombay Stock Exchange in India. The Company is engaged in manufacturing and selling of laminated sheets and Doors. The company laters to both domestic and international markets.

2. The company has accounted Rs. 1,58,73,300/- (P.Y.Rs. 79,92,888/-) as export benefit receivable and outstanding as on 31/03/2015 in terms of dutyfree import of Raw materials on the basis of advance licenses, DFRC and DEPB received/ receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis. The realization of said benefit is dependent on the utilization thereof, custom duty rate and exchange rate.

3. Profit/ Loss on sale of Raw material has not been segregated in showing the consumption thereof (i. e. Consumption is net of sale of Raw material).

4. The company has not reconciled the balances with various parties appearing under Note of trade receivable, Loans & advances and trade & other payable. Hence impact of such recondliation, if any, is not ascertained.

5. In the absence of any intimation from vendors regarding status of their registration under "Micro, Small & Medium Enterprise Development Act, 2006", the company is unable to comply with the disclosure requirement to be made under the said act.

6. The company has recognized MAT Credit Asset of Rs. 15.46 Lacs (P.Y. Rs. 37.34 Lacs) which can be recovered, based on the provisions of Section 115JAA/115JB of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilize MAT Credit Asset.

7. Consumption of Raw material and spare parts:

The value of consumption of Raw Material and spare parts for indigenous and imported is not furnished separately as separate record s thereof are not maintained.

8. In the opinion of the Board, any of the current assets, loans and advances has a value on realization in the ordinary course of business at least equal to the amount at which they are stated, except old debtors of folders and publicity articles aggregating Rs. 41,64,579/-

9. Related Party Information:

Information about related parties as required by AS-18:

Name of the related party Description of relations Key management personnel

1 Dr. Sunil Gupta Managing Director

2 Mrs. Rupal Gupta Whole Time Director

3 Mr. Karan Gupta Executive Director

Parties where control exists :-

1 Suncare Traders Limited

Enterprise over which control exercised by key management personnel

2 Karan Interior Limited

Enterprise over which control exercised by key management personnel

3 Anik Holding Pvt. Limited

Enterprise over which control exercised by key management personnel

The company has issued One Convertible Preference Warrant of type A having aggregate value ofRs. 1,20,00,000/- and 9,98,375 convertible warrants of type B atRs. 19.25/- each on preferential allotment basis to a pramoter and a strategic invenstor by passing a resolution by circulation on 10/01/2013 against which part payment received for type A & B Warrant. During the financial year 2013-2014 the company allotted 8,50,000/- Eq share of Rs. 10/- each at the premium of Rs. 9.25/- per share from B Type Warrant Following Warrant are pending for allotement due to non receipt of Balance Amount.

Additional Disclosure for secured Loan:

(i) Car loan from HDFC Bank Ltd is secured primarily by First charge on vehicle mortgage to bank and collaterally by personal gurantee by directors.

(ii) Loans from Reliance capital Ltd is secured primarily by first charge on plant & machinery of the company and collaterally by personal gurantee by directors.

(ii) Loan from Religare Finvest Ltd is secured primarily by first charge on Residential bunglow situated at 9, Kalhar Bunglows, Silaj, Ahmedabad and collaterally by personal gurantee by directors.

Additional Disclosure for secured Loan:

(i) Loans from Punjab National Bank is secured primarily by first charge on entire current assets (present and futer) of the company including stock of Rawmaterial, Finish goods, stores & spears consumables Book debts, work in progress, demand/usance bills, DP/DA bills and counter guarantee from borrower and further secured by following collateral securities.

a) Registered Mortaged of factory Land & building at Block No.:- 267,268,269,27l/P/2 at village - oran, Taluka - Prantij, Dist:- Sabarkantha.

b) Registered Mortaged of Plot No.:- 28, Saket, Himalya Darshan Society, Makarba, Ahmedabad

c) Registered Mortaged of Office No -1,2/F, Sumel Complex, S.G. Highway, Thaltej, Ahmedabad.

d) Personal guarantee in indivual capacity of Director Shri. Sunil Gupta and Smt. Rupal S. Gupta.

Additional Disclosure

1. In abesence of the information from vendors regarding status of their registration under "Micro, Small and medium enterprise Act, 2006 ", the company is unable to comply with the disclosure requirement to be made under the said Act.

Additional Disclosure for secured Loan:

(i) Car loan from HDFC Bank Ltd is secured primarily by First charge on vehicle mortgage to bank and collaterally by personal gurantee by directors.

(ii) Loans from Reliance capital Ltd is secured primarily by first charge on plant & machinery of the company and collaterally by personal gurantee by directors.

(ii) Loan from Religare Finvest Ltd is secured primarily by first charge on Residential bunglow situated at 9, Kalhar Bunglows, Silaj, Ahmedabad and collaterally by personal gurantee by directors.


Mar 31, 2014

Corporate Information

Bloom Dekor Limited is a public company domiciled in India and incorporated under the provisions of The Companies Act, 1956. Its shares are listed on Bombay Stock Exchange in India. The company is engaged in the manufacturing and selling of laminated sheets and Doors. The company caters to both domestic and international markets.

1 Contingent liabilities not provided for

Particulars 31.03.2014 31.03.2013 (Rs.in Lacs) (Rs.in Lacs)

a) Letter of Credit opened for import of Raw materials 64.96 624.70

b) Letter of Credit opened for indigenous Raw material 207.49 130.14

c) Sales bills discounted With Bankers 93.21 70.77

d) Letter of Credit for Capital Goods - 82.06

e) Income tax demand disputed in appeals 194.43 137.53

f) Gujarat Sales Tax disputed in appeals 5.98 5.98

g) Excise & Service tax demand disputed in appeals 5.38 6.24

Note :Future cash outflows in respect of (e) (f) & (g) above are determinable on receipt of judgements / decisions pending with various forums / authorities.

6. The company has accounted Rs. 79,92,888/- (P.Y. Rs. 79,39,466/-) as export benefit receivable and outstanding as on 31/03/2014 in terms of duty free import of Raw materials on the basis of advance licences, DFRC and DEPB received/receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis. The realisation of said benefit is dependent on the utilisation thereof, custom duty rate and exchange rate.

7. Profit/ Loss on sale of Raw material has not been segregated in showing the consumption thereof (i.e. Consumption is net of sale of Raw material )

8. The company has not reconciled the balances with various parties appearing under Note of trade receivable, loans & advances and trade & other payable. Hence impact of such reconciliation, if any, is not ascertained.

9. In the absence of any intimation from vendors regarding status of their registration under "Micro, Small & Medium Enterprise Development Act, 2006", the company is unable to comply with the disclosure requirement to be made under the said act.

10. The Company has recognised MAT Credit Asset of Rs.15.46 Lacs (P.Y. Rs. 37.34 Lacs) which can be recovered, based on the provisions of Section 115JAA of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilise MAT Credit Asset.

11. Consumption of Raw material and spare parts :

The values of consumption of Raw material and spare parts for indigenous and imported is not furnished separately as separate records thereof are not maintained.

12. In the opinion of the Board, any of the current assets, and loans and advances has a value on realisation in the ordinary course of the business at least equal to the amount at which they are stated.

14. Segment Information :

a) Primary Segment – Business Segment :

The company manufactures and sales laminated sheets and wooden doors, Frames and Furniture which belong to the same product group of furnishing and construction material. The product has the same risks and returns, which are predominantly governed by market conditions, namely demand and supply position. Thus there is only one identifiable reportable segment.

15. Cash Flow Statement has been prepared under the "Indirect Method" as set out in Accounting Standard-3 on Cash Flow Statements issued by the Institute of Chartered Accountants of India and figures in bracket represent outflow of cash.

16. Employee Benefit Plans :

i) Defined Contribution Plans :

Contribution to Provident Fund of Rs. 10.61 Lacs (P.Y. 8.38 Lacs) is recognized under the head of ''Provident Fund'' in Profit and Loss Account.


Mar 31, 2013

Corporate Information

Bloom Dekor Limited is a public company domiciled in India and incorporated under the provisions of The Companies Act, 1956. Its shares are listed on Bombay Stock Exchange in India. The company is engaged in the manufacturing and selling of laminated sheets and Doors. The company caters to both domestic and international markets.

1. Contingent liabilities not provided for

31.03.2013 31.03.2012 Rs.in Lacs Rs.in Lacs

a) Letter of Credit opened for import of Raw materials 624.7 200.61

b) Letter of Credit opened for indigenous Raw material 130.14 107.25

c) Sales bills discounted With Bankers 70.77 35.45

d) Letter of Credit for Capital Goods 82.06 0.00

e) Income tax demand disputed in appeals 137.53 165.81

f) Gujarat Sales Tax disputed in appeals 5.98 5.98

g) Insurance claim NIL 20.41

h) Excise & Service tax demand disputed in appeals 6.24 9.87

Note :Future cash outflows in respect of (e) (f) & (h) above are determinable on receipt of judgements / decisions pending with various forums / authorities.

2. The company has accounted Rs. 79,39,466/- (P.Y.Rs. 1,12,39,124/-) as export benefit receivable and outstanding as on 31-03-2013 in terms of duty free import of Raw materials on the basis of advance licences, DFRC and DEPB received/receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis. The realisation of said benefit is dependent on the utilisation thereof, custom duty rate and exchange rate.

3. Profit/ Loss on sale of Raw material has not been segregated in showing the consumption thereof (i.e. Consumption is net of sale of Raw material )

4. The company has not reconciled the balances with various parties appearing under Note of trade receivable, loans & advances and trade & other payable. Hence impact of such reconciliation, if any, is not ascertained.

5. In the absence of any intimation from vendors regarding status of their registration under "Micro, Small & Medium Enterprise Development Act,2006”, the company is unable to comply with the disclosure requirement to be made under the said act.

6. The Company has recognised MAT Credit Asset of Rs.37.34 Lacs (including Rs.39.97 Lacs till previous year) which can be recovered, based on the provisions of Section 115JAA of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilise MAT Credit Asset.

7. Consumption of Raw material and spare parts

The values of consumption of Raw material and spare parts for indigenous and imported is not furnished separately as separate records thereof are not maintained.

8. In the opinion of the Board, any of the current assets, and loans and advances has a value on realisation in the ordinary course of the business at least equal to the amount at which they are stated.

9. Segment Information

a) Primary Segment – Business Segment :

The company manufactures and sales laminated sheets and wooden doors, Frames and Furniture which belong to the same product group of furnishing and construction material. The product has the same risks and returns, which are predominantly governed by market conditions, namely demand and supply position. Thus there is only one identifiable reportable segment.

10. Cash Flow Statement has been prepared under the "Indirect Method” as set out in Accounting Standard-3 on Cash Flow Statements issued by the Institute of Chartered Accountants of India and figures in bracket represent outflow of cash.

11. EMPLOYEE BENEFIT PLANS:

1) Defined Contribution Palns : Contribution to Provident Fund of Rs. 8.38 Lacs (P.Y. Rs. 7.36 Lacs) is recognised under the head of ‘Provident Fund` in Profit and Loss Account.

12. Others :

Excise Duty on Sales amounting to Rs. 5,77,18,057/- ( Previous Year : Rs. 4,26,09,448/- ) has been reduced from sales in statement of profit & loss and excise duty on increase/ decrease in stock amounting to Rs.11,47,411/- ( Previous Year : 29,969/- ) has been considered as (income)/expense in note no.25 of financial statements.

Note : 13 Earning Per Share ( EPS )

Net profit after tax has been used as numerator and no. of shares has been used as denominator for calculating the basic and diluted Earning Per Shars.


Mar 31, 2012

Corporate Information

Bloom Dekor Limited is a public company domiciled in India and incorporated under the provisions of The Companies Act, 1956. Its shares are listed on Bombay Stock Exchange in India. The company is engaged in the manufacturing and selling of laminated sheets and Doors. The company caters to both domestic and international markets.

1. Contingent liabilities not provided for

31.03.2012 31.03.2011 Rs.in Lacs Rs.in Lacs

a) Letter of Credit opened for import of Raw materials 200.61 112.37

b) Letter of Credit opened for indigenous Raw material 107.25 151.38

c) Sales bills discounted With Bankers 35.45 34.95

d) Letter of Credit for Capital Goods 0.00 26.18

e) Income tax demand disputed in appeals 165.81 173.10

f) Gujarat Sales Tax disputed in appeals 5.98 5.98

g) Insurance claim 20.41 20.41

h) Excise & Service tax demand disputed in appeals 9.87 0.00

Note :Future cash outflows in respect of (e) (f) & (h) above are determinable on receipt of judgements / decisions pending with various forums / authorities.

2. The company has accounted Rs.1,12,39,124/- (P.Y.Rs.81,82,978/-) as export benefit receivable and outstanding as on 31-03-2012 in terms of duty free import of Raw materials on the basis of advance licences, DFRC and DEPB received/receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis. The realisation of said benefit is dependent on the utilisation thereof, custom duty rate and exchange rate.

3. Profit/ Loss on sale of Raw material has not been segregated in showing the consumption thereof (i.e. Consumption is net of sale of Raw material )

4. The company has not reconciled the balances with various parties appearing under Note of trade receivable, loans & advances and trade & other payable. Hence impact of such reconciliation, if any, is not ascertained.

5. In the absence of any intimation from vendors regarding status of their registration under "Micro, Small & Medium Enterprise Development Act,2006", the company is unable to comply with the disclosure requirement to be made under the said act.

6. Provision for Taxation (MAT) Rs.11.48 lakhs (P.Y.Rs.Nil) has been made in this accounts as per the related provisions contained in the Income Tax Act, 1961 and Rs. 11.48 lakhs is shown as "MAT Credit Receivable" under Loans & Advances.

The Company has recognised MAT Credit Asset of Rs.39.97 Lacs (including Rs.28.76 Lacs till previous year) which can be recovered, based on the provisions of Section 115JAA of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilise MAT Credit Asset.

7. Consumption of Raw material and spare parts

The values of consumption of Raw material and spare parts for indigenous and imported is not furnished separately as separate records thereof are not maintained.

8. In the opinion of the Board, any of the current assets, and loans and advances has a value on realisation in the ordinary course of the business at least equal to the amount at which they are stated.

9. Segment Information

a) Primary Segment - Business Segment :

The company manufactures and sales laminated sheets and wooden doors, Frames and Furniture which belong to the same product group of furnishing and construction material. The product has the same risks and returns, which are predominantly governed by market conditions, namely demand and supply position. Thus there is only one identifiable reportable segment.

10. Cash Flow Statement has been prepared under the "Indirect Method" as set out in Accounting Standard-3 on Cash Flow Statements issued by the Institute of Chartered Accountants of India and figures in bracket represent outflow of cash.

11. EMPLOYEE BENEFIT PLANS:

1) Defined Contribution Palns : Contribution to Provident Fund of Rs. 7.36 Lacs (P.Y. Rs. 7.40 Lacs) is recognised under the head of 'Provident Fund' in Profit and Loss Account.

2) DEFINED BENEFIT PLAN - GRATUITY

Consequent upon adoption of Accounting Standard on "Employee Benefit" (AS-15) (Revised 2005) issued by the Institute of Chartered Accountants of India, as required by the Standards, the following disclosures are made :

F Insurer Managed Funds (Life Insurance Corporation of India)

The overall expected rate of return on assets is determined based on the market prices prevailing on that date, applicable to the period over which the obligation is to be settled. There has Been significant change in the expected rate of return on assets due to the improved stock scenario.

12. Previous Year Figures :

Till the year ended 31st March,2011, the company was using pre-revised schedule VI to the Companies Act,1956, for preparation and presentation of its financial statements. During the year ended 31st March,2012, the revised schedule VI notified under the Companies Act,1956, has become applicable to the company. The company has reclassified previous year figures to conform to this year's classification.

13. Others :

Excise Duty on Sales amounting to Rs. 4,26,09,448/- ( Previous Year : Rs. 3,48,24,452/- ) has been reduced from sales in statement of profit & loss and excise duty on increase/ decrease in stock amounting to Rs.29,969/- (Previous Year : Nil ) has been considered as (income)/expense in note no.25 of financial statements.


Mar 31, 2011

1. The figures of the previous year have been regrouped wherever, necessary so as to make it comparable with those of current year.

2. The company has accounted Rs.81,82,978/- (P.Y.Rs. 1,48,07,707/-) as export benefit receivable and outstanding as on 31-03-2011 in terms of duty free import of Raw materials on the basis of advance licences, DFRC and DEPB received/receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis. The realisation of said benefit is dependent on the utilisation thereof, custom duty rate and exchange rate.

3. Profit/ Loss on sale of Raw material has not been segregated in showing the consumption thereof (i.e. Consumption is net of sale of Raw material)

4. The company has not reconciled the balances with various parties appearing under grouping of sundry debtors, loans & advances and sundry creditors. Hence impact of such reconciliation, if any, is not ascertained.

5. In the absence of any intimation from vendors regarding status of their registration under "Micro, Small & Medium Enterprise Development Act,2006", the company is unable to comply with the disclosure requirement to be made under the said act.

6. In accordance with Accounting Standard 22 'Accounting for Taxes on Income' issued by the ICAI, the company has accounted for deferred taxes during the year. The deferred tax Assets/Liabilities for the year ended on March 31, 2011 amounting to Rs.6.91 lakhs has been also credited/debited to Revenue.

Provision for Taxation (MAT) Rs.NIL lakhs (P.Y.Rs.19.06 lakhs) has been made in this accounts as per the related provisions contained in the Income Tax Act, 1961 and Rs. NIL lakhs is shown as "MAT Credit Receivable" under Loans & Advances.

The Company has recognised MAT Credit Asset of Rs.28.76 Lacs (including Rs.28.76 Lacs till previous year) which can be recovered, based on the provisions of Section 115JAA of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilise MAT Credit Asset.

7. Consumption of Raw material and spare parts

The values of consumption of Raw material and spare parts for indigenous and imported is not furnished separately as separate records thereof are not maintained.

8. In the opinion of the Board, any of the current assets, and loans and advances has a value on realisation in the ordinary course of the business at least equal to the amount at which they are stated.

9. Segment Information

a) Primary Segment - Business Segment

The company manufactures and sales laminated sheets and wooden doors, Frames and Furniture which belong to the same product group of furnishing and construction material. The product has the same risks and returns, which are predominantly governed by market conditions, namely demand and supply position. Thus there is only one identifiable reportable segment.

10. Cash Flow Statement has been prepared under the "Indirect Method" as set out in Accounting Standard- 3 on Cash Flow Statements issued by the Institute of Chartered Accountants of India and figures in bracket represent outflow of cash.

11. Depreciation has been calculated in accordance with Section 205 (s) (b) of the companies Act, 1956 For the earlier years depreciation was provided in respect of items of plant & Machinery and office office equipment whose written down value has reached about 5 percent of their original cost. The company has written back to the Profit and Loss Account as adjustment relating to an earlier year a sum of Rs.11,12,142/- (for Plant & Machinery Rs.11,04,646/- and for Office Equipments Rs.7,496/-), being the access depreciation provided in earlier year by credit to depreciation of current year and thereby restricting the provisions of depreciation on Asset to 95% of their original cost. 22. EMPLOYEE BENEFIT PLANS:

1) Defined Contribution Pains : Contribution to Provident Fund of Rs. 7.40 Lacs (P.Y. 7.17 Lacs) is recognised under the head of 'Provident Fund' in Profit and Loss Account.


Mar 31, 2010

ADDITIONAL INFORMATION 31.03.2010 31.03.2009

Rs.in Lacs Rs.in Lacs

1. Contingent liabilities not provided for

a) Letter of Credit opened for import of Raw materials 279.93 238.79

b) Letter of Credit opened for indigenous Raw material 40.00 19.00

c) Sales bills discounted With Bankers 18.05 199.70

d) Letter of Credit for Capital Goods 32.60 30.85

e) Income tax demand disputed in appeals 173.10 214.48

f) Gujarat Sales Tax disputed in appelas 10.20 10.20

g) Insurance claim 20.41 20.41

2. Remuneration to Directors

a) During the year the company has inadequate profit as such managerial remuneration paid in accordance with Schedule XIII to the Companies Act, 1956 to the managing director and executive director as under: As such computation of Net Profit in accordance with Section 198 of the Companies Act, 1956 is not workout.

3. The figures of the previous year have been regrouped wherever, necessary so as to make it comparable with those of current year.

4. (1) Excise duty on finished goods not cleared from the factory estimated Rs.48.29 Lacs (Previous year Rs. 32.48 Lacs) have not been provided and corresponding equivalent amount have not been considered in valuation of inventories. However the said liabilities if accounted for, would not have any impact on the profit for the year.

5. The company has accounted Rs.1,48,07,707/- (P.Y.Rs. 1,92,01,793/-) as export benefit receivable and outstanding as on 31-03-2010 in terms of duty free import of Raw materials on the basis of advance licences, DFRC and DEPB received/receivable against export sale of the company as accepted, ascertained and estimated realizable benefit on accrual basis, the realisation of said benefit is dependent on the utilisation thereof, custom duty rate and exchange rate.

6. In the absence of any intimation from vendors regarding status of their registration under Micro, Small & Medium Enterprise Development Act,2006",,the company is unable to comply with the disclosure requirement to be made under the said act.

7. In accordance with Accounting Standard 22 Accounting for Taxes on Income issued by the ICAI, the company has accounted for deferred taxes during the year. The deferred tax Assets/Liabilities for the year ended on March 31, 2010 amounting to Rs.25.37 lakhs has been also credited/debited to Revenue. Following is the major component of deferred tax liability/Assets.

Provision for Taxation (MAT) Rs.19.06 lakhs (P.Y.Rs.5.66 lakhs) has been made in this accounts as per the related provisions contained in the Income Tax Act, 1961 and Rs.19.06 lakhs is shown as "MAT Credit Receivable" under Loans & Advances.

The Company has recognised MAT Credit Asset of Rs.Z8.76 Lacs (including Rs.10.21 Lacs till previous year) which can be recovered, based on the provisions of Section 115JAA of the Income Tax Act, 1961. The management based on the present trend of profitability and also the future profitability projections, is of the view that there would be sufficient taxable income in foreseeable future, which will enable the company to utilise MAT Credit Asset.

8. Consumption of Raw material and spare parts

The values of consumption of Raw material and spare parts for indigenous and imported is not furnished separately as separate records thereof are not maintained.

9. In the opinion of the Board, any of the current assets, and loans and advances has a value on realisation in the ordinary course of the business at least equal to the amount at which they are stated.

10. Segment Information

a) Primary Segment - Business Segment

The company manufactures and sales laminated sheets and wooden engineered door which belong to the same product group of furnishing and construction material. The product has the same risks and returns, which are predominantly governed by market conditions, namely demand and supply position. Thus there is only one identifiable reportable segment.

11. Cash Flow Statement has been prepared under the "Indirect Method" as set out in Accounting Standard- 3 on Cash Flow Statements issued by the Institute of Chartered Accountants of India and figures in bracket represent outflow of cash.

12. EMPLOYEE BENEFIT PLANS:

1) Defined Contribution Plans : Contribution to Provident Fund of Rs. 7.17 Lacs (P.Y. 4.78 Lacs) is recognised under the head of Provident Fund in Profit and Loss Account.

2) DEFINED BENEFIT PLAN - GRATUITY

Consequent upon adoption of Accounting Standard on "Employee Benefit" (AS - 15) (Revised 2005) issued by the Institute of Chartered Accountants of India, as required by the Standards, the following disclosures are made :

Signature To Schedule 1 To 19 Forming Part Of Balance Sheet And Profit And Loss Account.

13) Additional Information as required under Part IV of Schedule VI to the Companies Act, 1956.

 
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