Notes to Accounts of Aplaya Creations Ltd.

Mar 31, 2016

Deferred tax is recognized on timing differences (being the difference between taxable income under Income Tax Act and Accounting Income) which originate in one period and are capable of reversal in subsequent period. Deferred Tax Assets over & above Deferred Tax Liabilities are recognized only if there is reasonable certainly of recouping them against taxable Profit in foreseeable future. All such assets and liabilities are reviewed on each Balance Sheet date to reflect the changed position.

II. OTHER NOTES ON FINANCIAL STATEMENTS

1. Figures of the previous year has been re-grouped/re-arranged and recanted wherever considered necessary to conform to current year''s grouping and classification.

2. a. RELATED PARTY DISCLOSURE

Disclosures as required by the Accounting Standard 18 " Related Party Disclosures" issued by the Institute of Chartered Accountants of India.

KEY MANAGEMENT PERSONNEL

3. Ramawtar Gupta - Managing Director

4. Pramod Kumar Gupta - Chief Financial Official

b. Group Company or Company having Common Control: NIL

c. Transaction with related Parties: NIL

5. DEFERRED TAX ASSETS/LIABILITIES:

In accordance with A.S.22-"Accounting for Taxes on Income" issued by the I.C.A.I., the Company has accounted for deferred tax during the year. The Company has no amount of carried forward loss/unabsorbed depreciation under the Income Tax Act at the year end and hence there is no deferred tax asset. It has recognized and accounted for deferred tax liability only.

6. EMPLOYEES BENEFITS

The Company has applied the revised Accounting Standard (AS)-15- employees Benefits notified under the Companies (Accounting Standard) Rules, 2006.

A. Short Term Employee Benefits: - All employees’ benefits payable wholly within 12 months

of rendering the service are recognized in the period of service and charged to the Statement of Profit & Loss.

B. Long Term & Post Employment Benefits:-

(i) No Act relating to Defined Contribution Plans such as Provident Fund, ESI etc. is applicable.

(ii) Defined Gratuity Obligation: - It is provided only if there is a reasonable certainty of staff continuing the service for minimum eligible period or has completed such period.

There is no present obligation of any post employment benefit including payment of gratuities during the year. Therefore no actuarial gains or loss arose at the end of the year.

7. Additional information pursuant to the provision of Paragraph —5 of part II of Schedule III to the

Companies Act, 2013 :-

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Mar 31, 2015

II. OTHER NOTES ON FINANCIAL STATEMENTS

1. Figures of the previous year has been re-grouped/re-arranged and recanted wherever considered necessary to conform to current year's grouping and classification.

2. A. RELATED PARTY DISCLOSURE

Disclosures as required by the Accounting Standard 18 " Related Party Disclosures" issued by the Institute of Chartered Accountants of India.

a. Relationship are given below :-

3. DEFERRED TAX ASSETS/LIABILITIES:

In accordance with A.S.22-"Accounting for Taxes on Income" issued by the I.C.A.I., the Company has accounted for deferred tax during the year. The Company has no amount of carried forward loss/unabsorbed depreciation under the Income Tax Act at the year end and hence there is no deferred tax asset. It has recognized and accounted for deferred tax liability only.

4. EMPLOYEES BENEFITS

The Company has applied the revised Accounting Standard (AS)-15- employees Benefits notified under the Companies (Accounting Standard) Rules, 2006.

A. Short Term Employee Benefits: - All employees' benefits payable wholly within 12 months of rendering the service are recognized in the period of service and charged to the Statement of Profit & Loss.

B. Long Term & Post Employment Benefits:- (i)No Act relating to Defined Contribution Plans such as Provident Fund, ESI etc. is applicable. (ii)Defined Gratuity Obligation: - It is provided only if there is a reasonable certainty of staff continuing the service for minimum eligible period or has completed such period.

There is no present obligation of any post employment benefit including payment of gratuities during the year. Therefore no actuarial gains or loss arose at the end of the year.

5. Additional information pursuant to the provision of Paragraph '5' of part II of Schedule VI to the Companies Act, 1956:-

NOTES: 1. Previous year's figures are given in the brackets in terms of out report of even date.

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Mar 31, 2013

CORPORATE INFORMATION

EINS EDUTECH LIMITED (the Company) is a Limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956 listed in Bombay Stock Exchange and Calcutta Stock Exchange

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Mar 31, 2012

A. Terms/Rights attached to Shares

In the event of the liquation of the Company, equity share holders will be entitled to receive remaining assets of the company after distribution of all preference share holders. However, no such Preference share capital exist during the period. The distribution will in proportion to the number of equity shares held by the share holders.

Note: 1 - Related Party Transactions:

A. Name of the Related Party and Nature of the Related Party Relationship:

Directors and their relatives:

1. Mr. Sanjay N. Salunkhe Managing Director

2. Mr. Balkrishna N. Salunkhe Director

3. Mr. Rajendra N. Salunkhe Director

B. Enterprises significantly influenced by Directors and/or their relatives:

1. Jaro Institute of Technology Management and Research Pvt. Ltd.

2. Net Employment services Pvt. Ltd.

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Mar 31, 2010

Contingent Liabilities not provided for

a) Counter guarantees given to banks Rs. Nil (Previous year Rs. Nil).

b) Claims against the Company not acknowledged as debts Rs. Nil/ (Previous year Rs. Nil/).

c) Estimated amount of contracts remaining to be executed on capital accounts and not provided for Rs. Nil (Previous year Rs. Nil).

Segment Information

Considering the nature of business of the Company, in the opinion of the management there are no reportable segments either geographical or industrial in case of the Company.

Related Party Disclosures

A. Related Parties and their Relationship where transactions have taken place during the year

Associates Thyrocare Publications Private Limited

Thyrocare Diagnostics Private Limited

Dee Anu Trading Co Private Limited

Key Management Personnel None

Relatives of the Key Management Personnel None

In the opinion of the Board, none of the current assets, loans and advances have, a value on realisation in the ordinary course of business lesser than the amount at which they are stated in the annual accounts.

The figures of the previous year have been reworked, regrouped and reclassified wherever necessary.

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Mar 31, 2009

Contingent Liabilities not provided for

a) Counter guarantees given to banks- Rs. Nil (Previous year - Rs. Nil).

b) Claims against the Company not acknowledged as debts- Rs. Nil/- (Previous year - Rs. Nil/-).

c) Estimated amount of contracts remaining to be executed on capital accounts and not provided for- Rs. Nil (Previous year - Rs. Nil).

Segment Information

Considering the nature of business of the Company, in the opinion of the management there are no reportable segments either geographical or industrial in case of the Company. Related Party Disclosures

A. Related Parties and their Relationship where transactions have taken place during the year

Associates - Thyrocare Publications Private Limited

Thyrocare Technologies Limited

Key Management Personnel - None

Relatives of the Key

Management Personnel - Dr. A Velumani HUF

In the opinion of the Board, none of the current assets, loans and advances have, a value on realisation in the ordinary course of business lesser than the amount at which they are stated in the annual accounts.

The figures of the previous year have been reworked, regrouped and reclassified wherever necessary.