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Notes to Accounts of HPC Biosciences Ltd.

Mar 31, 2013

NOTE 1

Balance of so me of the parties''accounts is subject to confirmation.

NOTE 2

In the opinion of the Board, the current assets, loans and advances are approximately of the value stated, if realised in the ordinary course of business except stated otherwise, the provision for all the known liabilities is adquate and not in excess of the amount considered necessary.

NOTE 3

The previous year figures have been regrouped/reclassified as considered necessary.

NOTE 4

The Company had raised Rs. 1575.00 lakhs by way of Public Issue. Against this, the Company had utilized Rs. 959.12 lakhs as per the Objects of the Issue. The balance amount of Rs. 615.88 lakhs meant for projects have been used in short term investments and will be made available when needed for the projects.

NOTE 5

As informed to us by the management that the quoted investments are listed at Delhi stock exchange and the same have not been traded si nce long time, and therefore the market value of quoted investments cannot be furnished.

 
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