Notes to Accounts of Starlog Enterprises Ltd.

Mar 31, 2016

b) Rights, preferences and restrictions attached to equity shares

The Company has a single class of equity shares. Accordingly, all equity shares rank equally with regard to dividends and share in the Company''s residual assets. The equity shares are entitled to receive dividend as declared from time to time. The voting rights of an equity shareholder on a poll are in proportion to its share of the paid-up equity capital of the Company. Voting rights cannot be exercised in respect of shares on which any call or other sums presently payable have not been paid.

In the event of liquidation of the Company, the holders of the equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion of the shares held by the shareholder.

1. Segment Reporting

As the Company is operating only in one business segment i.e. operation of cranes, the requirement to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants is not applicable.

2. As regards compliance by the Company with certain requirements of the Companies Act, 2013, the accounts have not been authenticated by a whole-time company secretary as required under Section 134 of the Act, as no whole-time company secretary as required under section 203 of the Act was appointed by the Company, there is inadequate representation of Independent directors on the Board of the Company and Internal auditors were not appointed under section 138 of the Act. Management of the Company believes that the penalties, if any, on account of the above stated non-compliances are not expected to be material and the same are currently not determinable. Hence, no provision for any consequential liability have been made in accounts.,

3. Related Party Disclosures a Related parties

Description of relationship_

Name of party_

Subsidiary Companies	ABG Project and Services Limited - UK Starport Logistics Limited (formerly known as ABG Ports Limited) Starlift Services Private Limited (formerly known as ABG Kolkata Container Terminal Private Limited) ABG Turnkey Private Limited India Ports & Logistics Private Limited Dakshin Bharat Gateway Terminal Private Limited Kandla Container Terminal Private Limited West Quay Multiport Private Limited
b Key Managerial personnel (KMP)	Mr. Saket Agarwal, Managing Director
c Jointly Controlled Entities	ALBA Asia Private Limited ALBA Ennore Private Limited ALBA Marine Private Limited Haldia Bulk Terminals Private Limited Tuticorin Coal Terminal Private Limited Vizag Agriport Private Limited

d Enterprises over which Key Managerial Personnel can exercise significant influence

Agbros Leasing and Finance Private Limited ABG Power Private Limited Aspen Material Handling Private Limited Indami Investment Private Limited Oblique Trading Private Limited Tagus Engineering Private Limited

Tusker Cranes Private Limited (formerly known as ABG Cranes Private Limited) e Associate Company

South West Port Limited

As per management, whilst the Company(Starlog Enterprises Limited) has had transactions with ABG Cement Limited, PFS Shipping (India) Limited and Tirupati Landmark Private Limited (collectively referred to as "Enterprises"), none of the Key Managerial Personnel of the Company can exercise significant influence over these "Enterprises" and the relatives of the Key Managerial Personnel of the Company who are able to exercise significant influence over these "Enterprises" are not able to exercise significant influence over the Company.

However, as and by way of abundant caution, the transactions between the Company and the above mentioned "Enterprises" have been included below.

e Significant Transactions with Related Parties

The following table provides the total amount of transactions that have been entered into with related parties for the relevant financial year:

4. As per Accounting standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting standard are given below :-

(a) Defined Contribution Plans viz Provident Fund

Eligible employees receive benefits from a provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund plan equal to a specified percentage of the covered employee''s salary.

(b) Post Employment defined benefit plan

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy.

The following tables summarize the components of net benefit expense recognized in the profit and loss account and the funded status and amounts recognized in the balance sheet for the respective plans.

5. Details of dues to Micro and Small Enterprises as per MSMED Act, 2006

As determined by management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "Micro, Small, Medium Enterprises Development Act 2006" to whom the company owes dues on account of principal amount together with Interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

6. Previous year comparatives

Previous year''s figures have been regrouped where necessary to conform to this year''s classification.

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Mar 31, 2015

1. Corporate information

ABG Infralogistics Limited ("the Company") was incorporated on 15-12-1983. The Company is operating in Port & Infrastructure facilities, Charter Hire & Operation of Heavy Duty Cranes, Engineering & Erection activities.

2 The company has plans to mitigate the gap between the current assets and current liabilities, amounting to Rs. 33,85,50,452/-, which is mainly on account of current maturities of long term debt, by raising long term resources including monetizing some of its Fixed Assets.

3. Segment Reporting

As the Company is operating only in one business segment i.e. operation of cranes, the requirement to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants is not applicable.

4. As per Accounting standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting standard are given below :-

(a) Defined Contribution Plans viz Providend Fund

Eligible employees receive benefits from a provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund plan equal to a specified percentage of the covered employee's salary.

(b) Post Employment defined benefit plan

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy.

The following tables summarise the components of net benefit expense recognised in the profit and loss account and the funded status and amounts recognised in the balance sheet for the respective plans.

The principal assumptions used in determining gratuity and post-employment medical benefit obligations for the Company's plans are shown below:

5. Details of dues to Micro and Small Enterprises as per MSMED Act, 2006

As determined by management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "Micro, Small, Medium Enterprises Development Act 2006" to whom the company owes dues on account of principal amount together with Interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

6. Previous year comparatives

Previous year's figures have been regrouped where necessary to conform to this year's classification.

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Mar 31, 2014

1. Corporate information

ABG Infralogistics Limited ("the Company") was incorporated on 15-12-1983. The Company is operating in Port & Infrastructure facilities, Charter Hire & Operation of Heavy Duty Cranes, Engineering & Erection activities.

a) Rights, preferences and restrictions attached to equity shares

The Company has a single class of equity shares. Accordingly, all equity shares rank equally with regard to dividends and share in the Company''s residual assets. The equity shares are entitled to receive dividend as declared from time to time. The voting rights of an equity shareholder on a poll are in proportion to its share of the paid-up equity capital of the Company. Voting rights cannot be excercised in respect of shares on which any call or other sums presently payable have not been paid.

In the event of liquidation of the Company, the holders of the equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion of the shares held by the shareholder.

* (All the above loans are secured by hypothecation of plant and Machinery financed there-against and part of the receivables under specific charter hire agreements.)

* (Rates of interest are generally variable and linked to base rates of respective banks. Rates given above are generally those prevailing at the end of the year.)

2. Contingent liabilities not provided for:

Particulars March 31, 2014 March 31, 2013

a Guarantees given by banks on behalf of the Company 18,87,53,323 22,91,27,420

b No provision has been made for Sales Tax / Maharashtra Value Added Tax demands which have been disputed by the Company 87,99,03,292 6,96,00,000 (Includes Rs. 60,57,79,847 for which the Company have obtained a stay from the High Court of Mumbai until the disposal of the appeal)

c No provision has been made in respect of income tax demands 2,78,00,000 2,78,00,000 which are pending in appeals (fully paid)

d Corporate Guarantee on behalf of Kandla Container Terminal 39,25,23,733 39,25,23,733 Private Limited (formerly ABG Kandla Container Terminal Limited) to a Bank for Term Loan

e Corporate Guarantee on behalf of ABG Ports Limited to a Bank 2,00,00,000 4,00,00,000 for Term Loan (to the extent of loan outstanding)

c Enterprises over which Key Managerial Personnel are able to exercise significant influence

Agbros Leasing and Finance Private Limited Aspen Material Handling Private Limited ABG Power Private Limited Indami Investment Private Limited Oblique Trading Private Limited South West Port Limited Tusker Cranes Private Limited (formerly known as ABG Cranes Private Limited) Tagus Engineering Private Limited

As per management, whilst the Company (ABG Infralogistics Limited) has had transactions with ABG Cement Limited, ABG Shipyard Limited (having NIL transaction during the year), PFS Shipping (India) Limited (having NIL transaction during the year), and Tirupati Landmark Private Limited (collectively referred to as "Enterprises"), none of the Key Managerial Personnel of the Company can exercise significant influence over these "Enterprises" and the relatives of the Key Managerial Personnel of the Company who are able to exercise significant influence over these "Enterprises" are not able to exercise significant infuluence over the Company.

However, as and by way of abundant caution, the transactions between the Company and the above mentioned "Enterprises" have been included below.

3. As per Accounting standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting standard are given below

(a) Defined Contribution Plans viz Provident Fund

Eligible employees receive benefits from a Provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund plan equal to a specified percentage of the covered employee''s salary.

(b) post Employment defined benefit plan

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy.

The following tables summarise the components of net benefit expense recognised in the profit and loss account and the funded status and amounts recognised in the balance sheet for the respective plans.

4. Details of dues to Micro and Small Enterprises as per MSMED Act, 2006

As determined by management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "Micro, Small, Medium Enterprises Development Act 2006" to whom the company owes dues on account of principal amount together with Interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

5. previous year comparatives

Previous year''s figures have been regrouped where necessary to conform to this year''s classification.

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Mar 31, 2013

1. Corporate information

ABG Infralogistics Limited ("the Company") was incorporated on 15-12-1983. The Company is operating in Port & Infrastructure facilities, Charter Hire & Operation of Heavy Duty Cranes, Engineering & Erection activities.

2. As per Accounting standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting standard are given below :-

(a) Defined Contribution Plans viz Provident Fund

Eligible employees receive benefits from a provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund plan equal to a specified percentage of the covered employee''s salary.

(b) Post Employment defined benefit plan

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy.

The following tables summarise the components of net benefit expense recognised in the profit and loss account and the funded status and amounts recognised in the balance sheet for the respective plans.

The principal assumptions used in determining gratuity and post-employment medical benefit obligations for the Company''s plans are shown below:

Mortality table L.I.C. (1994-96) ULTIMATE

Rate of interest 8% per annum

Salary growth 6% per annum

Expected Rate of Return 8.73% per annum

Withdrawal rates 1% per annum

Retirement age 60 years

3. Details of dues to Micro and Small Enterprises as per MSMED Act, 2006

As determined by management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "Micro, Small, Medium Enterprises Development Act 2006" to whom the company owes dues on account of principal amount together with Interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

4. Previous year comparatives

Previous year''s figures have been regrouped where necessary to conform to this year''s classification.

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Mar 31, 2012

1. Corporate information

ABG Infralogistics Limited is operating in Port & Infrastructure facilities, Charter Hire & Operation of Heavy Duty Cranes, Engineering & Erection activities.

(All the above loans are secured by hypothecation of Plant and Machinery financed there-against and part of the receivables under specific charter hire agreements.)

(Rates of interest are generally variable and linked to base rates of respective banks. Rates given above are generally those prevailing at the end of the year.)

2. As per Accounting standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting standard are given below :-

(a) Defined Contribution Plans viz Provident Fund

Eligible employees receive benefits from a provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund plan equal to a specified percentage of the covered employee's salary.

(b) Post Employment defined benefit plan

The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The scheme is funded with an insurance company in the form of a qualifying insurance policy.

The following tables summarise the components of net benefit expense recognised in the profit and loss account and the funded status and amounts recognised in the balance sheet for the respective plans.

The principal assumptions used in determining gratuity and post-employment medical benefit obligations for the Company's plans are shown below:

Mortality table L.I.C. (1994-96) ULTIMATE

Rate of interest 8% per annum

Salary growth 6% per annum

Expected Rate of Return 8% per annum

Withdrawal rates 1% per annum

Retirement age 60 years

3. Details of dues to Micro and Small Enterprises as per MSMED Act, 2006

As determined by management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "Micro, Small, Medium Enterprises Development Act 2006" to whom the company owes dues on account of principal amount together with Interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

4. Previous year comparatives

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.

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Mar 31, 2011

1. CONTINGENT LIABILITIES (Not provided for)

(i) Outstanding Bank guarantees as on 31.03.2011:Rs. 17.55 crores (Previous year:Rs. 37.09 crores)

(ii) Corporate Guarantees of Rs. Nil (Previous year Rs. 132 crores) given against Bank Credit/guarantee facilities availed by ABG Haldia Bulk Terminals Pvt. Ltd., a subsidiary Company, as on 31.3.2011.

(iii) No provision has been made in respect of income tax demands amounting to Rs. 2.78 Crore (Previous year: Rs. 2.78 crores) which are pending in appeals.

(iv) No provision has been made for sales tax demands of ? 6.96 crores (Previous Year: Rs. 6.96 crores) which have been disputed by the Company.

2. As per Accounting Standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting Standard are given below:

i) Defined Contribution plans viz Provident Fund

Eligible employees receive benefits from a Provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund Plan equal to a specified percentage of the covered employee's salary.

3. As the Company does not have distinguishable business segments i.e. Charter hire and operation of cranes, the requirement to give segment reporting as per Accounting Standard (AS 17) on Segment reporting issued by the Institute of Chartered Accountants is not applicable.

4. As determined by the Management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the "MICRO, SMALL, MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006", to whom the Company owes dues on account of principal amount together with interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company.

This has been relied upon by the Auditors.

5. a) Loans and Advances include Rs. 3,93,81,194/- due from Subsidiary Companies (Previous year: Rs. 3,93,81,194/-)

b) Loans and advances (Security Deposits) include Rs. 2,30,31,600/- (Previous year: Rs. 2,30,31,600/-) due from ABG Power Pvt. Ltd., a Company under the same management.

c) Loans and advances (Security Deposits) include Rs. 7,50,00,000/- due from ABG Cranes Pvt. Ltd., a Company under the same management. (Previous year: Rs. 7,50,00,000) Maximum amount outstanding at any time during the year Rs. 7,50,00,000/- (Previous year: Rs. 7,50,00,000).

d) Loans and advances include ? 30,78,292 /- (Previous year Rs. 26,30,638/-) due from Managing Director of the company. Maximum amount outstanding in any time during the year Rs. 30,78,292/-(Previous year Rs. 26,30,638/-).

e) Advance from customers include Rs. 4,06,80,397/- (Previous year Rs. 10,58,00,000/-) due to ABG Ports Pvt. Ltd., a subsidiary company.

6. Balance of debtors and creditors are subject to confirmation. However, in the opinion of the Board, Current Assets, Loans and Advances have value on realization in the ordinary course of business, at least equal to the amount at which they are stated.

7. i) Intereston Fixed loans/credits: Rs. 35,14,29,369/- (Previous Year: Rs. 39,34,91,582/-) ii) Interest capitalized on Fixed Assets Rs. NIL (Previous year: Rs. 1,07,69,137/-)

8. Company has been mainly carrying on the business of charter hire and operation of heavy-duty cranes. The information required to be furnished under paras 3, 4C, 4D of Part II of Schedule VI of the Companies Act, 1956 has been given only to the extent applicable to the business of the Company.

9. Disclosure in respect of Related Parties pursuant to Accounting Standard 18:

a) List of Related Parties

(i) Parties where control exists - Subsidiary Companies

ABG Projects & Service Limited- UK

ABG Kolkata Container Terminal Private Limited

ABG Kandla Container Terminal Limited

ABG Ports Private Limited

ABG LDA Bulk Handling Private Limited

ABG Haldia Bulk Terminals Private Limited

ABG Container Handling Private Limited

ABG Coastal Private Limited

ABG LDA- Marine Private Limited

West Quay Multiport Private Limited

Tuticorin Coal Terminal Private Limited

(ii) Other Parties (Companies over which Directors / relatives are able to exercise significant influence) with whom the company has entered into transaction during the year

ABG Shipyard Limited

PFS Shipping (India) Limited B.F. Engineering Limited

Agbros Leasing and Finance Pvt. Limited

Oblique Trading Private Limited

South West Port Limited

ABG Power Private Limited

ABG Cranes Private Limited

ABG Cement Limited

Tagus Engineering Private Limited

Aspen Material Handling Private Limited

(iii) Key Management Person

Mr. Saket Agarwal, Managing Director

17. Balance Sheet Abstract and Company's General Business Profile.

V. Generic Names Principal Product

Not applicable since company is engaged in the charter hire and operation of heavy duty cranes

10. Previous year's figures have been regrouped, wherever necessary to conform to the current year's presentation.

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Mar 31, 2010

1. CONTINGENT LIABILITIES (Not provided for)

(i) Outstanding Bank guarantees as on 31.03.2010 : Rs. 37.09 Crore (Previous year: Rs. 27.07 Crores) including guarantee of Rs. 4 Crore given on behalf of ABG Haldia Bulk Terminals Private Limited, a subsidiary Company.

(ii) Corporate Guarantees of Rs 132 Crores given against Bank Credit/guarantee facilities of Rs 103.18 Crores availed by ABG LDA Bulk Terminals Pvt. Ltd., a subsidiary Company, as on 31.3.2010.

(iii) No provision has been made in respect of income tax demands amounting to Rs. 2.78 Crore (Previous year: Rs. 2.78 Crores) which are pending in appeals.

(iv) No provision has been made for Income tax demands of Rs. 4.51 Crores (previous year :Rs. 4.51 Crores), which have been dismissed by Commissioner of Income Tax (Appeals) and department has preferred appeals before Income Tax Appellate Tribunal.

(v) No provision has been made for sales tax demands of Rs. 6.96 Crores (Previous Year :Rs. 6.96 Crores) which have been disputed by the Company.

2. During previous year, the Company opted for accounting the exchange differences in accordance with Companies (Accounting Standards) Amendment Rules 2009 relating to Accounting Standard-11 which allow foreign exchange differences on long - term monetary items to be capitalized to the extent they relate to acquisition of capital assets, retrospectively from April 1, 2007. Accordingly net exchange translation losses of Rs 956.48 Lacs were added to the cost of Capital assets. This amount included Rs 227.69 Lacs pertaining to the year ended 31st March, 2008 which was credited to General Reserve during the previous year.

3. As per Accounting Standard 15 "Employee Benefits", the disclosure of Employee benefits as defined in the Accounting Standard are given below :

i) Defined Contribution plans viz Provident Fund

Eligible employees receive benefits from a Provident Fund which is a defined contribution plan. Both the employees and the Company make monthly contributions to the Provident Fund Plan equal to a specified percentage of the covered employee’s salary.

4. As the Company does not have distinguishable business segments, the requirement to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants of India is not applicable.

5. As determined by the Management and relied upon by Auditors, there are no Micro, Small and Medium Enterprises as defined in the “MICRO, SMALL, MEDIUM ENTERPRISES DEVLOPMENT ACT, 2006”, to whom the Company owes dues on account of principal amount together with interest and accordingly no additional disclosures have been made.

The above information has been determined to the extent such parties have been identified on the basis of information available with the Company. This has been relied upon by the Auditors.

6. a) Loans and Advances include Rs. 39,381,194/- due from Subsidiary Companies (Previous year : Rs. 72,508,787/-).

b) Loans and advances (Security Deposits) include Rs. 23,031,600/- due from ABG Power Pvt. Ltd., a Company under the same management. (Previous year: Rs. 38,000,000/-). Maximum amount outstanding at any time during the year Rs. 38,000,000/- (Previous year: Rs. 38,000,000/-).

c) Loans and advances (Security Deposits) include Rs. 75,000,000/- due from ABG Cranes Pvt. Ltd.,a Company under the same management. (Previous year: Rs. 75,000,000) Maximum amount outstanding at any time during the year Rs. 75,000,000/- (Previous year: Rs. 75,000,000).

d) Loans and advances include Rs. 2,630,638/- (Previous year Rs. 845,155/-) due from Managing Director of the company maximum amount outstanding in any time during the year Rs. 2,630,638/- (Previous year Rs. 845,155/-).

7. Balance of debtors and creditors are subject to confirmation. However, in the opinion of the Board, Current Assets, Loans and Advances have value on realisation in the ordinary course of business, at least equal to the amount at which they are stated.

8. i) Interest on Fixed Loans / Credits: Rs. 393,491,582/- (Previous Year: Rs. 359,583,630/-). ii) Interest capitalised on Fixed Assets Rs. 10,769,137/- (Previous year: Rs. 39,398,713/-).

9. Company has been mainly carrying on the business of charter hire and operation of heavy-duty cranes. The information required to be furnished under paras 3, 4C, 4D of Part II of Schedule VI of the Companies Act, 1956 has been given only to the extent applicable to the business of the Company.

10. Disclosure in respect of Related Parties pursuant to Accounting Standard 18:

a) List of Related Parties

(i) Parties where control exists - Subsidiary Companies

ABG Projects & Service Limited- UK

ABG Kolkata Container Terminal Private Limited

ABG Kandla Container Terminal Limited

ABG Ports Private Limited

ABG LDA Bulk Handling Private Limited

ABG Haldia Bulk Terminals Pvt. Limited

ABG Container Handling Pvt. Ltd.

ABG Coastal Pvt. Ltd.

ABG LDA- Marine Pvt. Limited

(ii) Other Parties (Companies over which Directors / relatives are able to exercise significant influence) with whom the company has entered into transaction during the year

ABG Shipyard Limited

PFS Shipping (India) Limited

B. F. Engineering Limited

Agbros Leasing and Finance Pvt. Limited

Oblique Trading Private Limited

South West Port Limited

ABG Power Private Limited

ABG Cranes Private Limited

ABG Cement Limited

Tagus Engineering Private Limited

Aspen Material Handling Private Limited

(iii) Key Management Person

Mr. Saket , Managing Director

11. Previous years figures have been regrouped, wherever necessary to conform to the current years presentation.