Notes to Accounts of Integra Capital Ltd.

Mar 31, 2015

1. Terms/Rights attached to Equity Shares :

The Company has one class of equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote per share held and dividend proposed by the Board of Directors subject to the approval of the share holders in the Annual General Meeting. In the event of liquidation, the equity share holders are eligible to receive the remaining assets of the Company, after distribution of the preferential amounts, in proportion to their shareholding.

2. Terms/Rights attached to Preference Shares :

Preference Shares carry a preferential right in respect of dividends to be paid at fixed rate as may be decided at the the time of their issue by the Board of Directors of the Company. Further, will carry a preferential right to be repaid at the time of repayment of capital in prooportion to their shareholding. Preference shareholders will have voting right in respect of their rights only. At present, the Company has no issued capital under this category.

3. Contigent Liability in respect of pending legal matter:

Amount to be determined by the Hon'ble High Court against the Bank Draf of Rs. 7,87,436/- sent by the Company to the HFC, but not accepted by them.

4. Miscellaneous Receipts :

Includes receipts against past recoveries/settlement/s.

5. Deferred Tax Asset :

In view of past losses, no provision for deferred taxes asset has been made due to concept of prudence.

6. Earning per Share :

Rs. 0.48 per share [31.03.2014 : Rs. (0.01) per share]

* The Net Profit/Loss for the year ended 31.03.2015 has been used as the numerator in calculating basic and diluted earnings per share.

* The Company does not have any potential equity shares, and therefore the denominator used in calulating basic and diluted earnings per share is 47,02,800.

7. Deviation of figures for the year ended 31.03.2015 from the combined quarterly results (provisional) for the same period is due to finalization of transactions/commitments relating to the year under reference after close of the year.

8. No amount was due by the Company, as on 31st March, 2015, to any micro, small and medium enterprise.

9. General :

1. Previous year's figures have been regrouped/rearranged, wherever considered necessary, to facilitate comparision.

2. A sum of Rs. 74,367/- (seventy four thousand three hundred sixty seven) only was debited to the Profit & Loss Account in the year ended 31st March, 2013 on account of payment of interest to the HFC; but the same has been reversed during the current financial year in the Profit & Loss Account.

Contingent Liability of the HFC has been shown in Notes to Accounts (refernote no. 17)

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Mar 31, 2014

Note No. 1 : Details of exceptional and extra-ordinary nature : Rs. Nil (27,80,416/-) represents the assets considered of no value, hence discarded/written off.

Note No. 2 : Segment Reporting:

The Company has only one reportable financial business segmeat comprised of capital market operations, mutual funds & other investments and consultancy & advisory services.

Note No. 3: Miscellaneous Receipts:

Includes receipts against past recoveries/settlement/s.

Note No. 4 : Deferred Tax Asset:

In view of past losses, no provision for deferred taxes asset has been made due to concept of prudence.

Note No. 5: Earning per Share :

Rs. (0.01) per share [31.03.2013 : Rs. (1.19) per share]

The Net Profit/Loss for the year ended 31.03.2014 has been used as the numerator in calculating basic and diluted earnings per share.

The Company does not have any potential equity shares, and therefore the denominator used in calulating basic and diluted earnings per share is 47,02,800.

Note No. 6 : Deviation of figures for the year ended 31.03.2014 from the combined quarterly results (provisional) for the same period is due to finalization of transactions/commitments relating to the year under reference after close of the year.

Note No. 7 : No amount was due by the Company, as on 31st March, 2014, to any micro, small and medium enterprise.

Note No. 8: General :

Previous year''s figures have been regrouped/rearranged, wherever considered necessary, to facilitate comparision.

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Mar 31, 2013

Note No. 1: Details of exceptional and extra-ordinary nature : Rs. 27,80,416/- represents the assets considered of no value, hence discarded/written off.

Note No. 2 : Segment Reporting :

The Company has only one reportable financial business segment comprised of capital market operations, mutual funds & other investments and consultancy & advisory services.

Note No. 3 : Miscellaneous Receipts :

Includes receipts against past recoveries/settlement/s.

Note No 4 : Deferred Tax Asset:

In view of past losses, no provision for deferred taxes asset has been made due to concept of prudence.

Note No.5 : Earning per Share ;

Rs. (1.19) per share [31.03.2012 : Rs. (0.62) per share]

- The Net Profit/Loss for the year ended 31.03.2013 has been used as the numerator in calculating basic and diluted earnings per share.

- The Company does not have any potential equity shares, and therefore the denominater used in calulating basic and diluted earnings per share is 47,02,800.

Note No. 6 : Deviation of figures for the year ended 31.03.2013 from the combined quarterly results (provisional) for the same period is due to finalization of transactions/commitments relating to the year under reference after close of the year.

Note No. 7 : No amount was due by the Company, as on 31st March, 2013, to any micro, small and medium enterprise.

Note No. 8 : General:

- Previous year''s figures have been regrouped/rearranged, wherever considered necessary, to facilitate comparision.

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Mar 31, 2012

Terms/Rights attached to Equity Shares.

The Company has one class of equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote per share held and dividend proposed by the Board of Directors subject to the approval of the share holders in the Annual General Meeting. In the event of liquidation, the equity share holders are eligible to receive the remaining assets of the Company, after distribution of the preferential amounts, in proportion to their shareholding.

Terms/Rights attached to Preference Shares:

Preference Shares carry a preferential right in respect of dividends to be paid at fixed rate as may be decided at the the time of their issue by the Board of Directors of the Company. Further, will carry a preferential right to be repaid at the time of repayment of capital in proportion to their shareholding. Preference shareholders will have voting right in respect of their rights only. At present, the Company has no issued capital under this category.

Note No. 1: Details of exceptional and extra-ordinary nature :

(a) Rs. 6,00,000/- Receivable written off.

(b) Rs. 9,002/- Tax of earlier years.

Note No. 2 : Contingent Liability Not Provided for:

In respect of the claim/s against the Company not acknowledged as debts/s (for which proceedings pending in High Court) - Rs. 17,30,000/-.

Note No. 3: Segment Reporting :

The Company has only one reportable financial business segment comprised of capital market operations, mutual funds & other investments and consultancy & advisory services.

Note No. 4: Miscellaneous Receipts:

Includes receipts against past recoveries/settlement/s.

Note No. 5: Deferred Tax Asset:

In view of past losses, no provision for deferred taxes asset has been made due to concept of prudence.

Note No. 6: Earning per Share:

Rs. (0.62) per share [31.03.2011 : Rs. 0.02 per share]

- The Net Profit/Loss for the year ended 31.03.2012 has been used as the numerator in calculating basic and diluted earnings per share.

- The Company does not have any potential equity shares, and therefore the denominator used in calculating basic and diluted earnings per share is 47,02,800.

Note No. 7 : Deviation of figures for the year ended 31.03.2012 from the combined quarterly results (provisional) for the same period is due to finalization of transactions/commitments relating to the year under reference after close of the year.

Note No. 8: No amount was due by the Company, as on 31st March, 2012, to any micro, small and medium enterprise.

Note No. 9: General:

- Previous year's figures have been regrouped/rearranged, wherever considered necessary, to facilitate comparison.

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Mar 31, 2010

1. INVESTMENTS

All scrips are held in the name of the Company.

2. Quantitative information in respect of capital market operations .

3. Related Party Disclosures

Information relating to transactions with Integra Securities Limited (an associate Company where control exists) for the year ended 31st March, 2010 :

4. Contingent Liability Not Provided for:

In respect of the claim/s against the Company not aknowledged as debts/s (for which proceedings pending in High Court) -Rs. 17,30,000/-.

5. Segment Reporting :

The Company has only one reportable financial business segment comprised of capital market operations, mutual funds & other investments and consultancy & advisory services.

6. Miscellaneous Receipts : Includes receipts against past recoveries/settlement/s.

7. Deductions from "Gross Block" in Schedule 4 - Fixed Assets represents sale of fixed assets to the director/s and relative/s, resulting in surplus to the Company of Rs. 16,65,292/-, shown in "schedule 8 : other income".

8. Deferred Tax Asset:

In view of past losses, no provision for deferred taxes asset has been made due to concept of prudence.

9. Earning per Share : Rs. 0.75 per share [31.03.2009 : Rs. (3.49) per share]

- The Net PrdTif for the year ended 31.03.2010 has been used as the numerator in calculating basic and diluted earnings per share.

- The Company does not have any potential equity shares, and therefore the denominater used in calulating basic and diluted earnings per share is 47,02,800.

10. Deviation of figures for year ended 31.03.2010 from the combined quarterly results (provisional) for the same period is due to finalisation of transactions/commitments relating to the year under reference after close of the year.

11. No amount was due by the Company, as on 31st March 2010, to any micro, small and medium enterprise.

12. General :

- Previous years figures have been regrouped/rearranged, wherever considered necessary, to facilitate comparision.

- Expenses under the head "Insurance Business Expenses" includes expenses incurred for the business of insurance of the ICICI Prudential Life Insurance Company Limited, conducted for part of the current year.