ELOFIC INDUSTRIES LIMITED. Consolidated Financial Statements … · 2020. 10. 6. · 3 ELOFIC INDUSTRIES LIMITED. Consolidated Financial Statements for period 01/04/2016 to 31/03/2017

ELOFIC INDUSTRIES LIMITED.Consolidated Financial Statements for period 01/04/2016 to 31/03/2017

[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR01/04/2016

to 31/03/2017

01/04/2015 to

31/03/2016

Name of company E L O F I C I N D U S T R I E S LIMITED. Corporate identity number U74999HR1973PLC070262 Permanent account number of entity AAACE0425C

Address of registered office of company

1 4 / 4 M a t h u r a R o a d F a r i d a b a d - 1 2 1 0 0 3 , Far idabad , Mathura Road , HARYANA , INDIA - 121003

Type of industry C o m m e r c i a l a n d Industrial Registration date 02/06/1973 Whether company is listed company No Period covered by financial statements 12 MONTHS &NBSP; Date of start of reporting period 01/04/2016 01/04/2015 Date of end of reporting period 31/03/2017 31/03/2016 Nature of report standalone consolidated Consolidated Content of report Financial Statements Description of presentation currency INR Level of rounding used in financial statements Actual Type of cash flow statement Indirect Method

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INRAuditors [Axis] 1

01/04/2016 to

31/03/2017 Details regarding auditors [Abstract] Details regarding auditors [LineItems] Category of auditor Auditors firm

Name of audit firm M/S S.R. Dinodia &Co. LLP Name of auditor signing report Sandeep Dinodia Firms registration number of audit firm 001478N/N500005 Membership number of auditor 083689

Address of auditors K-39, ConnaughtPlace, New Delhi -110001

Permanent account number of auditor or auditor's firm ACLFS0165R SRN of form ADT-1 S39239934 Date of signing audit report by auditors 04/08/2017 Date of signing of balance sheet by auditors 04/08/2017


to 31/03/2017

Disclosure in auditor’s report explanatory [TextBlock] Textual information (1) [See below] Whether companies auditors report order is applicable on company No Whether auditors' report has been qualified or has any reservations or contains adverse remarks

No

2

ELOFIC INDUSTRIES LIMITED. Consolidated Financial Statements for period 01/04/2016 to 31/03/2017

Textual information (1)

Disclosure in auditor’s report explanatory [Text Block]

Independent Auditors` Report

To the Members of Elofic Industries Limited

Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of Elofic Industries Limited (the Holding Company) and itssubsidiary (collectively referred to as the Group) comprising of the Consolidated Balance Sheet as at March 31, 2017, and the ConsolidatedStatement of Profit and Loss and Consolidated Cash Flow Statement for the year then ended, and a summary of significant accountingpolicies and other explanatory information (hereinafter referred to as the consolidated financial statements).

Managements Responsibility for the Consolidated Financial Statements

The Holding Companys Board of Directors is responsible for the preparation of the consolidated financial statements in terms of therequirements of the Companies Act, 2013 (the Act) that give a true and fair view of the consolidated financial position, consolidatedfinancial performance and consolidated cash flows of the Company in accordance with the accounting principles generally accepted inIndia, including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules,2014. The Board of Directors of the Company is responsible for maintenance of adequate accounting records in accordance with theprovisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selectionand application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design,implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy andcompleteness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fairview and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of theconsolidated financial statements by the directors of the Holding Company, as aforesaid.

Auditors Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. While conducting the audit, wehave taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included inthe audit report under the provisions of the Act and the Rules made thereunder.

We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10)of the Act. Those Standards requirethat we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financialstatements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of theconsolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financialcontrol relevant to the Holding Companys preparation of the consolidated financial statements that give true and fair view in order todesign audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on whether the HoldingCompany has an adequate internal financial controls system over financial reporting in place and the operating effectiveness of suchcontrols. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accountingestimates made by Holding Companys directors, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence obtained by us and financial statements certified by the Management referred to in paragraph OtherMatter below is sufficient and appropriate to provide a basis for our audit opinion on the consolidated financial statements.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid consolidated financialstatements give the information required by the Act in the manner so required and give a true and fair view in conformity with theaccounting principles generally accepted in India, of the consolidated state of affairs of the Holding andits subsidiary as at March 31, 2017,their consolidated profit, and their consolidated cash flows for the year ended on that date.

Other Matters

a) We have relied on the unaudited financial statements of the subsidiary, whose financial statements reflect total assets of `109,235,543as at March 31, 2017, total revenues and net profit ` 292,671,796 and `10,998,287 respectively for the year ended on March 31, 2017 asconsidered in the consolidated financial statements. The financial statements of subsidiary are unaudited and has been furnished to us bythe Management and our opinion on the consolidated financial statements, in so far as it relates to the amount and disclosures included inrespect of the aforesaid subsidiary, and our report in terms of sub section (3) of section 143 of the act, in so far as it relates to the aforesaidsubsidiary, is based solely on the representation of the Management.

Our opinion on the consolidated financial statements and our report on other Legal & Regulatory Requirements below, is not modified inrespect of the above matters with respect to our reliance on the work done and financial statements certified by the Management.

Report on Other Legal & Regulatory Requirements

3


As required by section 143(3) of the Act, we report, to the extent applicable, that:

(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary forthe purposes of our audit of the aforesaid consolidated financial statements.

(b) In our opinion, proper books of account as required by law maintained by the Holding Company and its subsidiary including relevantrecords relating to preparation of the aforesaid consolidated financial statements have been kept so far as it appears from our examinationof those books and records of the Holding Company and representation received from the management for the unaudited financialstatements of the subsidiary.

(c) The Consolidated Balance Sheet, the Consolidated Statement of Profit and Loss, and the Consolidated Cash Flow Statement dealtwith by this Report are in agreement with the relevant books of account maintained bythe Holding Company and its subsidiary includingrelevant records relating to preparation of the consolidated financial statements as it appears from our examination of those books andrecords of the Holding Company and representation received from the management for the unaudited financial statements of thesubsidiary.

(d) In our opinion, the aforesaid consolidated financial statements comply with the Accounting Standards specified under Section 133 ofthe Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

(e) On the basis of the written representations received from the directors of the Holding Company as on March 31, 2017 taken on recordby the Board of Directors of the Holding Company and representation received from the management for unaudited financial statements ofthe subsidiary, none of the directors of the Group Companies is disqualified as on March 31, 2017 from being appointed as a director interms of Section 164(2) of the Act.

(f) With respect to the adequacy of the internal financial control over financial reporting of the Group, and the operating effectiveness ofsuch controls, refer to our separate report in Annexure A and

(g) With respect to the other matters to be included in the Auditors Report in accordance with Rule 11 of the Companies (Audit andAuditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

The Holding Company and its subsidiary does not have any pending litigations which would impact its consolidated financial position;except for the cases which are disclosed under sub-note Contingent Liabilities & Commitments- Refer Note No. 7 of the consolidatedfinancial statements. The Holding Company and its subsidiary have not made provisions, on long-term contracts including derivativecontracts for any material foreseeable losses. There has been no delay in transferring amounts, required to be transferred to the InvestorEducation and Protection Fund by the Holding Company and its subsidiary during the year ended March 31, 2017 as it appears from ourexamination of the books and records of the Holding Company and representation received from the management for unaudited financialstatements of the subsidiary. The Company has provided requisite disclosures in its consolidated financial statements as regards its holdingas well as dealings in Specified Bank Notes during the period from 8th November 2016 to 30th December 2016 w.r.t to its standaloneoperation; and such disclosures are in accordance with the books of account maintained by the Company.- Refer Note No.32 to theconsolidated financial statements.

For S.R. Dinodia & Co. LLP

Chartered Accountants,

Firms Registration Number 001478N/N500005

(Sandeep Dinodia)

Partner

Membership Number 083689

Place of Signature: New Delhi

Date: 04/08/2017

4


[100100] Balance sheet

Unless otherwise specified, all monetary values are in INR31/03/2017 31/03/2016

Balance sheet [Abstract] Equity and liabilities [Abstract] Shareholders' funds [Abstract] Share capital 2,50,83,700 2,50,83,700 Reserves and surplus 57,22,15,456 55,14,93,245 Total shareholders' funds 59,72,99,156 57,65,76,945 Share application money pending allotment 0 0 Minority interest 0 0 Non-current liabilities [Abstract] Long-term borrowings 2,82,17,295 2,70,53,234 Deferred tax liabilities (net) 85,31,818 1,05,60,268 Other long-term liabilities 0 0 Long-term provisions 1,65,83,902 22,82,364 Total non-current liabilities 5,33,33,015 3,98,95,866 Current liabilities [Abstract] Short-term borrowings 24,12,86,600 27,09,86,362 Trade payables 21,98,48,761 24,96,49,616 Other current liabilities 6,31,87,782 5,49,60,008 Short-term provisions 52,89,165 1,33,70,897 Total current liabilities 52,96,12,308 58,89,66,883 Total equity and liabilities 118,02,44,479 120,54,39,694 Assets [Abstract] Non-current assets [Abstract] Fixed assets [Abstract] Tangible assets 49,21,77,603 55,11,47,135 Intangible assets 45,75,192 13,98,530 Tangible assets capital work-in-progress 41,75,225 15,97,718 Total fixed assets 50,09,28,020 55,41,43,383 Non-current investments 9,000 9,000 Deferred tax assets (net) 0 0 Long-term loans and advances 2,45,05,975 1,41,72,847 Other non-current assets 1,16,774 61,274 Total non-current assets 52,55,59,769 56,83,86,504 Current assets [Abstract] Current investments 0 0 Inventories 40,74,98,001 40,19,33,462 Trade receivables 18,54,10,233 17,80,51,705 Cash and bank balances 2,94,79,418 2,43,28,241 Short-term loans and advances 2,86,88,017 3,06,14,629 Other current assets 36,09,041 21,25,153 Total current assets 65,46,84,710 63,70,53,190 Total assets 118,02,44,479 120,54,39,694

5


[100400] Cash flow statement, indirect


to 31/03/2017

01/04/2015 to

31/03/201631/03/2015

Statement of cash flows [Abstract] Whether cash flow statement is applicable on company Yes Yes Cash flows from used in operating activities [Abstract] Profit before extraordinary items and tax 9,32,67,501 6,68,03,501 Adjustments for reconcile profit (loss) [Abstract] Adjustments to profit (loss) [Abstract] Adjustments for finance costs 3,24,69,913 3,11,21,681 Adjustments for depreciation and amortisation expense 9,91,96,327 8,99,48,273 Adjustments for unrealised foreign exchange losses gains 44,73,623 -59,54,255 Other adjustments for which cash effects are investing or financing cash flow

-7,13,442 -7,05,678

Other adjustments to reconcile profit (loss) 5,41,079 -18,423

Other adjustments for non-cash items (A) 89,81,528 (B) 84,26,131 Total adjustments to profit (loss) 14,49,49,028 12,28,17,729 Adjustments for working capital [Abstract] Adjustments for decrease (increase) in inventories -55,64,539 -3,39,57,820 Adjustments for decrease (increase) in trade receivables -78,24,258 -1,83,94,779 Adjustments for decrease (increase) in other current assets -61,15,504 8,53,588 Adjustments for increase (decrease) in other current liabilities -2,77,62,326 36,60,672 Total adjustments for working capital -4,72,66,627 -4,78,38,339 Total adjustments for reconcile profit (loss) 9,76,82,401 7,49,79,390 Net cash flows from (used in) operations 19,09,49,902 14,17,82,891 Income taxes paid (refund) 2,61,37,778 1,81,21,039 Net cash flows from (used in) operating activities before extraordinary items

16,48,12,124 12,36,61,852

Net cash flows from (used in) operating activities 16,48,12,124 12,36,61,852 Cash flows from used in investing activities [Abstract] Proceeds from sales of tangible assets 1,87,403 1,88,730 Purchase of tangible assets 9,11,30,046 13,71,35,758 Interest received 7,13,442 7,05,678 Net cash flows from (used in) investing activities before extraordinary items

-9,02,29,201 -13,62,41,350

Net cash flows from (used in) investing activities -9,02,29,201 -13,62,41,350 Cash flows from used in financing activities [Abstract] Proceeds from borrowings 11,64,061 36,61,804 Repayments of borrowings 2,96,99,763 -5,98,32,901 Dividends paid 0 90,65,851 Interest paid 3,24,69,913 3,11,21,681 Net cash flows from (used in) financing activities before extraordinary items

-6,10,05,615 2,33,07,173

Net cash flows from (used in) financing activities -6,10,05,615 2,33,07,173 Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

1,35,77,308 1,07,27,675

Net increase (decrease) in cash and cash equivalents 1,35,77,308 1,07,27,675 Cash and cash equivalents cash flow statement at end of period 2,94,79,418 2,43,28,241 1,36,00,566

Footnotes (A) Balance with bank Deposit having maturity more than 3 months and less than 12 months=3080903, Deposit having maturity

more than 12 months=5900625

(B) Balance with bank Deposit having original maturity more than 3 months but less than 12 months=2898259, Deposit havingoriginal maturity more than 12 months=5527872

6


[200100] Notes - Share capital

Disclosure of classes of share capital [Table] ..(1)

Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Share capital [Member] Equity shares [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Number of shares authorised [shares] 30,00,000 [shares] 30,00,000 [shares] 30,00,000 [shares] 30,00,000 Value of shares authorised 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000 Number of shares issued [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 Value of shares issued 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Number of shares subscribed and fully paid [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 Value of shares subscribed and fully paid 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0 Value of shares subscribed but not fully paid 0 0 0 0 Total number of shares subscribed [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 Total value of shares subscribed 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Value of shares paid-up [Abstract] Number of shares paid-up [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 Value of shares called 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors 0 0 0 0 Calls unpaid by officers 0 0 0 0 Total calls unpaid by directors and officers

0 0 0 0

Calls unpaid by others 0 0 0 0 Total calls unpaid 0 0 0 0 Forfeited shares 0 0 0 0 Forfeited shares reissued 0 0 0 0 Value of shares paid-up 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0 Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0 Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0 Number of shares issued in private placement arising out of conversion of debentures preference shares during period

[shares] 0 [shares] 0 [shares] 0 [shares] 0

Number of shares issued in other private placement


Number of shares issued as preferential allotment arising out of conversion of debentures preference shares during period


Number of shares issued as other preferential allotment


Number of shares allotted for contracts without payment received in cash


Number of shares issued under scheme of amalgamation


Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0 Number of shares issued under employee stock option plan


Number of other issue of shares arising out of conversion of securities


Total aggregate number of shares issued during period


7


Decrease in number of shares during period [Abstract] Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0 Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0 Total decrease in number of shares during period


Total increase (decrease) in number of shares outstanding


Number of shares outstanding at end of period [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 [shares] 25,08,370 Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period 0 0 0 0 Amount of bonus issue during period 0 0 0 0 Amount of rights issue during period 0 0 0 0 Amount of private placement issue arising out of conversion of debentures preference shares during period

0 0 0 0

Amount of other private placement issue during period

0 0 0 0

Amount of preferential allotment issue arising out of conversion of debentures preference shares during period

0 0 0 0

Amount of other preferential allotment issue during period

0 0 0 0

Amount of issue allotted for contracts without payment received in cash during period

0 0 0 0

Amount of issue under scheme of amalgamation during period

0 0 0 0

Amount of other issues during period 0 0 0 0 Amount of employee stock option plan issued during period

0 0 0 0

Amount of other issue arising out of conversion of securities during period

0 0 0 0

Total aggregate amount of increase in share capital during period

0 0 0 0

Decrease in share capital during period [Abstract] Decrease in amount of shares bought back 0 0 0 0 Other decrease in amount of shares 0 0 0 0 Total decrease in share capital during period

0 0 0 0

Total increase (decrease) in share capital 0 0 0 0 Share capital at end of period 2,50,83,700 2,50,83,700 2,50,83,700 2,50,83,700 Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0 Shares in company held by ultimate holding company


Shares in company held by subsidiaries of its holding company


Shares in company held by subsidiaries of its ultimate holding company


Shares in company held by associates of its holding company


Shares in company held by associates of its ultimate holding company


Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates


Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment


Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment

0 0 0 0

Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash during last five years


8


Aggregate number of fully paid-up shares issued by way of bonus shares during last five years


Aggregate number of shares bought back during last five years


Original paid-up value of forfeited shares 0 0 0 0 Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal

0 0 0 0

Application money received for allotment of securities and due for refund, interest accrued

0 0 0 0

Total application money received for allotment of securities and due for refund and interest accrued thereon

0 0 0 0

Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0 Share premium for shares to be allotted 0 0 0 0

9


Disclosure of classes of share capital [Table] ..(2)

Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares 1 [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Type of share Equity Equity Number of shares authorised [shares] 30,00,000 [shares] 30,00,000 Value of shares authorised 3,00,00,000 3,00,00,000 Number of shares issued [shares] 25,08,370 [shares] 25,08,370 Value of shares issued 2,50,83,700 2,50,83,700 Number of shares subscribed and fully paid [shares] 25,08,370 [shares] 25,08,370 Value of shares subscribed and fully paid 2,50,83,700 2,50,83,700 Number of shares subscribed but not fully paid [shares] 0 [shares] 0 Value of shares subscribed but not fully paid 0 0 Total number of shares subscribed [shares] 25,08,370 [shares] 25,08,370 Total value of shares subscribed 2,50,83,700 2,50,83,700 Value of shares paid-up [Abstract] Number of shares paid-up [shares] 25,08,370 [shares] 25,08,370 Value of shares called 2,50,83,700 2,50,83,700 Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors 0 0 Calls unpaid by officers 0 0 Total calls unpaid by directors and officers 0 0 Calls unpaid by others 0 0 Total calls unpaid 0 0 Forfeited shares 0 0 Forfeited shares reissued 0 0 Value of shares paid-up 2,50,83,700 2,50,83,700 Par value per share [INR/shares] 10 [INR/shares] 10 Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0 Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering [shares] 0 [shares] 0 Number of shares issued as bonus shares [shares] 0 [shares] 0 Number of shares issued as rights [shares] 0 [shares] 0 Number of shares issued in private placement arising out of conversion of debentures preference shares during period

[shares] 0 [shares] 0

Number of shares issued in other private placement [shares] 0 [shares] 0 Number of shares issued as preferential allotment arising out of conversion of debentures preference shares during period


Number of shares issued as other preferential allotment [shares] 0 [shares] 0 Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0 Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0 Number of other issues of shares [shares] 0 [shares] 0 Number of shares issued under employee stock option plan [shares] 0 [shares] 0 Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0 Total aggregate number of shares issued during period [shares] 0 [shares] 0 Decrease in number of shares during period [Abstract] Number of shares bought back [shares] 0 [shares] 0 Other decrease in number of shares [shares] 0 [shares] 0 Total decrease in number of shares during period [shares] 0 [shares] 0 Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0 Number of shares outstanding at end of period [shares] 25,08,370 [shares] 25,08,370 Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period 0 0 Amount of bonus issue during period 0 0 Amount of rights issue during period 0 0 Amount of private placement issue arising out of conversion of debentures preference shares during period

0 0

Amount of other private placement issue during period 0 0

10


Amount of preferential allotment issue arising out of conversion of debentures preference shares during period

0 0

Amount of other preferential allotment issue during period 0 0 Amount of issue allotted for contracts without payment received in cash during period

0 0

Amount of issue under scheme of amalgamation during period 0 0 Amount of other issues during period 0 0 Amount of employee stock option plan issued during period 0 0 Amount of other issue arising out of conversion of securities during period 0 0 Total aggregate amount of increase in share capital during period 0 0 Decrease in share capital during period [Abstract] Decrease in amount of shares bought back 0 0 Other decrease in amount of shares 0 0 Total decrease in share capital during period 0 0 Total increase (decrease) in share capital 0 0 Share capital at end of period 2,50,83,700 2,50,83,700 Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company [shares] 0 [shares] 0 Shares in company held by ultimate holding company [shares] 0 [shares] 0 Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0 Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0 Shares in company held by associates of its holding company [shares] 0 [shares] 0 Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0 Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates


Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment


Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment

0 0

Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash during last five years


Aggregate number of fully paid-up shares issued by way of bonus shares during last five years


Aggregate number of shares bought back during last five years [shares] 0 [shares] 0 Original paid-up value of forfeited shares 0 0 Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal

0 0

Application money received for allotment of securities and due for refund, interest accrued

0 0

Total application money received for allotment of securities and due for refund and interest accrued thereon

0 0

Number of shares proposed to be issued [shares] 0 [shares] 0 Share premium for shares to be allotted 0 0

Disclosure of shareholding more than five per cent in company [Table] ..(1)

Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares [Member]Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Number of shares held in company [shares] 6,24,940 [shares] 6,24,940 [shares] 3,56,870 [shares] 3,55,870




11






Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]Name of shareholder [Axis] Shareholder 7 [Member] Shareholder 1 [Member]

31/03/2017 31/03/201601/04/2016

to 31/03/2017

01/04/2015 to

31/03/2016 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Type of share EQUITY SHARES EQUITY SHARES

Name of shareholder MOHINDERSINGH SAHNIMOHINDER SINGHSAHNI

PAN of shareholder ABJPS8514R ABJPS8514R Country of incorporation or residence of shareholder

INDIA INDIA

Number of shares held in company [shares] 1,34,920 [shares] 1,34,920 [shares] 6,24,940 [shares] 6,24,940 Percentage of shareholding in company 24.91% 24.91%


Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares 1 [Member]Name of shareholder [Axis] Shareholder 2 [Member] Shareholder 3 [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Type of share EQUITY SHARES EQUITY SHARES EQUITY SHARES EQUITY SHARES

Name of shareholder MOHAN BIRSAHNIMOHAN BIRSAHNI

KANWAL DEEPSAHNI

KANWAL DEEPSAHNI

PAN of shareholder AQNPS2372J AQNPS2372J AQNPS2380J AQNPS2380J Country of incorporation or residence of shareholder

INDIA INDIA INDIA INDIA

Number of shares held in company [shares] 3,56,870 [shares] 3,55,870 [shares] 3,16,850 [shares] 3,15,850 Percentage of shareholding in company 14.23% 14.19% 12.63% 12.59%



01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Name of shareholder SATINDERSAHNI SATINDER SAHNI SAHEB SAHNI SAHEB SAHNI

PAN of shareholder KMYPS5643P KMYPS5643P AWRPS1564J AWRPS1564J Country of incorporation or residence of shareholder



12




01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Name of shareholder KARAM SAHNI KARAM SAHNI HUF-MOHINDERSINGH SAHNIHUF-MOHINDERSINGH SAHNI

PAN of shareholder BKXPS2916R BKXPS2916R AACHM7608E AACHM7608E Country of incorporation or residence of shareholder




to 31/03/2017

01/04/2015 to

31/03/2016Disclosure of notes on share capital explanatory [TextBlock] Whether there are any shareholders holding more than five per cent shares in company

Yes Yes

Whether money raised from public offering during year No No

[200200] Notes - Reserves and surplus

Statement of changes in reserves [Table] ..(1)

Unless otherwise specified, all monetary values are in INRComponents of reserves [Axis] Reserves [Member] Securities premium account [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 6,00,00,309 5,02,44,808 0 0 Other additions to reserves 4,51,84,319 13,014 Total additions to reserves 10,51,84,628 5,02,57,822 Deductions to reserves [Abstract] Other deductions to reserves 4,54,09,931 3,40,658 Total deductions to reserves 4,54,09,931 3,40,658 Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Final dividend appropriation [Abstract] Final equity dividend appropriation 0 75,25,110 Total final dividend appropriation 0 75,25,110 Total dividend appropriation 0 75,25,110 Dividend tax appropriation [Abstract] Equity dividend tax appropriation 0 15,40,741 Total dividend tax appropriation 0 15,40,741 Other appropriations 0 13,014 Transfer to general reserve 4,51,84,319 0 Total appropriations for dividend, dividend tax and general reserve

4,51,84,319 90,78,865

Total changes in reserves 1,45,90,378 4,08,38,299 0 0 Reserves at end of period 57,22,15,456 55,14,93,245 64,77,750 64,77,750

13



Unless otherwise specified, all monetary values are in INR

Components of reserves [Axis]Securities

premium account[Member]

Revaluation reserve [Member]Revaluation

reserve fixed assets[Member]

31/03/201501/04/2016

to 31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 0 0 0 Total additions to reserves 0 0 0 Appropriations for dividend, dividend tax and general reserve [Abstract] Other appropriations 0 13,014 0 Transfer to general reserve 4,51,84,319 0 4,51,84,319 Total appropriations for dividend, dividend tax and general reserve

4,51,84,319 13,014 4,51,84,319

Total changes in reserves -4,51,84,319 -13,014 -4,51,84,319 Reserves at end of period 64,77,750 0 4,51,84,319 0



Components of reserves [Axis] Revaluation reserve fixed assets[Member]

Share options outstanding account[Member]

01/04/2015 to

31/03/201631/03/2015

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 0 0 0 Total additions to reserves 0 0 0 Appropriations for dividend, dividend tax and general reserve [Abstract] Other appropriations (A) 13,014 Transfer to general reserve 0 Total appropriations for dividend, dividend tax and general reserve

13,014

Total changes in reserves -13,014 0 0 Reserves at end of period 4,51,84,319 4,51,97,333 0 0

(A) Adjusted against depreciation for the year with General Reserve


Unless otherwise specified, all monetary values are in INRComponents of reserves [Axis] Other reserves [Member] General reserve [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 0 0 0 0 Other additions to reserves 4,51,84,319 13,014 (A) 4,51,84,319 (B) 13,014 Total additions to reserves 4,51,84,319 13,014 4,51,84,319 13,014 Deductions to reserves [Abstract] Other deductions to reserves 4,54,09,931 3,40,658 (C) 4,51,84,319 0 Total deductions to reserves 4,54,09,931 3,40,658 4,51,84,319 0 Total changes in reserves -2,25,612 -3,27,644 0 13,014 Reserves at end of period 4,60,89,342 4,63,14,954 4,51,13,771 4,51,13,771

(A) Transfer from Revaluation Reserve

(B) Transfer from Revaluation Reserve

(C) Utilised during the year

14




Components of reserves [Axis] General reserve[Member]

Other reserves, others [Member]

31/03/201501/04/2016

to 31/03/2017

01/04/2015 to

31/03/201631/03/2015

Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 0 0 Total additions to reserves 0 0 Deductions to reserves [Abstract] Other deductions to reserves (A) 2,25,612 (B) 3,40,658 Total deductions to reserves 2,25,612 3,40,658 Total changes in reserves -2,25,612 -3,40,658 Reserves at end of period 4,51,00,757 9,75,571 12,01,183 15,41,841 Description of nature and purpose of other reserves/funds

Textual information (2)[See below]

Textual information (3)[See below]

Footnotes (A) Utilised during the year

(B) Utilised during the year


Unless otherwise specified, all monetary values are in INRComponents of reserves [Axis] Surplus [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/201631/03/2015

Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period 6,00,00,309 5,02,44,808 Total additions to reserves 6,00,00,309 5,02,44,808 Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Final dividend appropriation [Abstract] Final equity dividend appropriation 0 (A) 75,25,110 Total final dividend appropriation 0 75,25,110 Total dividend appropriation 0 75,25,110 Dividend tax appropriation [Abstract] Equity dividend tax appropriation 0 (B) 15,40,741 Total dividend tax appropriation 0 15,40,741 Total appropriations for dividend, dividend tax and general reserve

0 90,65,851

Total changes in reserves 6,00,00,309 4,11,78,957 Reserves at end of period 51,96,48,364 45,35,16,222 41,23,37,265

(A) Proposed Dividend on Equity shares

(B) Dividend Distribution Tax on Proposed Dividend


Description of nature and purpose of other reserves/fundsDuring the financial year 2011-12, the Company has recognized a grant amounting to Rs. 3,000,000 from Government of Himachal Pradeshagainst installation of Plant and Machinery at Nalagarh Plant. Out of this Rs. 2,25,612 (March 31, 2016 : Rs. 340,658 ) is being recognised asincome in the Statement of Profit and Loss and Rs. 975,571 (March 31, 2016 : Rs. 1,201,183) is considered as deferred Government grantunder reserve.

15



Description of nature and purpose of other reserves/fundsDuring the financial year 2011-12, the Company has recognized a grant amounting to Rs. 3,000,000 from Government of Himachal Pradeshagainst installation of Plant and Machinery at Nalagarh Plant. Out of this Rs. 2,25,612 (March 31, 2016 : Rs. 340,658 ) is being recognised asincome in the Statement of Profit and Loss and Rs. 975,571 (March 31, 2016 : Rs. 1,201,183) is considered as deferred Government grantunder reserve.

[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Unless otherwise specified, all monetary values are in INRClassification based on time period [Axis] Long-term [Member]

Classification of borrowings [Axis] Borrowings [Member]Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 84,06,112 91,08,245 1,98,11,183 1,79,44,989



Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 0 0 0 0



Classification of borrowings [Axis] Rupee term loans from banks[Member]

Foreign currency term loans frombanks [Member]

Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 0 0 0 0



Classification of borrowings [Axis] Other loans and advances [Member]Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 84,06,112 91,08,245 1,98,11,183 1,79,44,989

16




Classification of borrowings [Axis] Loans taken for fixed assets [Member] Loans taken for vehicles [Member]Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 84,06,112 91,08,245 84,06,112 91,08,245


Unless otherwise specified, all monetary values are in INRClassification based on time period [Axis] Long-term [Member] Short-term [Member]

Classification of borrowings [Axis] Other loans and advances, others[Member]

Borrowings [Member]

Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings (A) 1,98,11,183 (B) 1,79,44,989 13,00,86,600 17,37,86,362

Footnotes (A) Deposit from Dealers - 19090009 Deferred Sles Tax - 721174

(B) Deposit from Dealers - 17005153 Deferred Sles Tax - 939836


Unless otherwise specified, all monetary values are in INRClassification based on time period [Axis] Short-term [Member]

Classification of borrowings [Axis] Borrowings [Member] Loans and advances from relatedparties [Member]

Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings 11,12,00,000 9,72,00,000 11,12,00,000 9,72,00,000



Classification of borrowings [Axis] Loans and advances from others[Member]

Other loans and advances [Member]

Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]

31/03/2017 31/03/2016 31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings (A) 11,12,00,000 (B) 9,72,00,000 13,00,86,600 17,37,86,362

Footnotes (A) Loans and advances from related parties

(B) Loans and advances from related parties



Classification of borrowings [Axis] Other loans and advances, others[Member]

Subclassification of borrowings [Axis] Secured borrowings [Member]

31/03/2017 31/03/2016 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings (A) 13,00,86,600 (B) 17,37,86,362

17


Footnotes (A) Loan from Banks Cash credit = 120360810 Export Packing credit = 9725790

(B) Loan from Banks Cash credit = 150284615 Buyer's credit = 13551811 Export Packing credit = 9949936

[201000] Notes - Tangible assets

Disclosure of additional information tangible assets [Table] ..(1)


Classes of tangible assets [Axis] Company total tangible assets[Member]

Land [Member]

Sub classes of tangible assets [Axis] Owned and leased assets[Member]

Owned and leased assets[Member]

Assets held under lease[Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems]

Depreciation method tangible assets - - - - Written DownValueWritten DownValue

Useful lives or depreciation rates tangible assets

NA NA NA NAAs per ScheduleII of CompaniesAct 2013

A s p e rSchedule II ofCompanies Act2013


Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Land [Member] Buildings [Member] Office building [Member]

Sub classes of tangible assets [Axis] Owned assets [Member] Owned and leased assets[Member]


01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Depreciation method tangible assets Written DownValueWritten DownValue

- - - -


As per ScheduleII of CompaniesAct 2013


NA NA NA NA


Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Office building [Member] Factory building [Member]


Owned assets [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to



- -Written DownValue

Written DownValue




NA NAAs per ScheduleII of CompaniesAct 2013


18



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Plant and equipment [Member] Factory equipments [Member]




01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Depreciation method tangible assets - - - - Written DownValueWritten DownValue


NA NA NA NAAs per ScheduleII of CompaniesAct 2013




Classes of tangible assets [Axis] Other plant and equipment [Member] Furniture and fixtures[Member]


Owned assets [Member] Owned and leased assets[Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Depreciation method tangible assets - - Written DownValueWritten DownValue

- -




NA NA



Classes of tangible assets [Axis] Furniture and fixtures[Member]

Vehicles [Member] Motor vehicles [Member]



01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to



- - - -




NA NA NA NA

19



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member]



01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to



- -Written DownValue

Written DownValue







Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Computer equipments [Member]

Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


Depreciation method tangible assets - - Written DownValue Written Down Value

Useful lives or depreciation rates tangible assets NA NAAs per Schedule IIof Companies Act2013

As per Schedule II ofCompanies Act 2013

20


Disclosure of tangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Company total tangible assets [Member]

Sub classes of tangible assets [Axis] Owned and leased assets [Member]Carrying amount accumulated depreciation and

gross carrying amount [Axis]Carrying amount [Member] Gross carrying amount

[Member]Accumulated depreciation and

impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets

8,28,25,036 15,11,32,300 8,28,25,036 15,11,32,300

Depreciation tangible assets -9,66,45,482 -8,91,75,770 9,66,45,482 8,91,75,770 Impairment loss recognised in profit or loss tangible assets

0 0 0 0

Reversal of impairment loss recognised in profit or loss tangible assets

0 0 0 0

Disposals tangible assets [Abstract] Disposals tangible assets, others

4,38,34,367 1,70,307 5,20,67,714 29,57,421 82,33,347 27,87,114

Total disposals tangible assets

4,38,34,367 1,70,307 5,20,67,714 29,57,421 82,33,347 27,87,114

Other adjustments tangible assets [Abstract] Other adjustments tangible assets, others

-13,14,719 0 13,14,719 0

Total other adjustments tangible assets

-13,14,719 0 13,14,719 0

Total changes in tangible assets

-5,89,69,532 6,17,86,223 3,07,57,322 14,81,74,879 8,97,26,854 8,63,88,656

Tangible assets at end of period 49,21,77,603 55,11,47,135 103,10,03,103 100,02,45,782 53,88,25,500 44,90,98,647

21




Sub classes of tangible assets [Axis] Assets held under lease [Member]Carrying amount accumulated depreciation and



impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


0 0 0 0

Depreciation tangible assets -20,157 -20,860 20,157 20,860 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


0 0 0 0 0 0


0 0 0 0 0 0


0 0 0 0


0 0 0 0


-20,157 -20,860 0 0 20,157 20,860

Tangible assets at end of period 5,77,963 5,98,120 7,74,944 7,74,944 1,96,981 1,76,824

22




Sub classes of tangible assets [Axis] Owned assets [Member]Carrying amount accumulated depreciation and



impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


8,28,25,036 15,11,32,300 8,28,25,036 15,11,32,300

Depreciation tangible assets -9,66,25,325 -8,91,54,910 9,66,25,325 8,91,54,910 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


4,38,34,367 1,70,307 5,20,67,714 29,57,421 82,33,347 27,87,114


4,38,34,367 1,70,307 5,20,67,714 29,57,421 82,33,347 27,87,114


-13,14,719 0 13,14,719 0


-13,14,719 0 13,14,719 0


-5,89,49,375 6,18,07,083 3,07,57,322 14,81,74,879 8,97,06,697 8,63,67,796


23



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Land [Member]




impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


0 0 0 0


0 0 0 0


0 0 0 0


4,50,30,318 0 4,50,30,318 0 0 0


4,50,30,318 0 4,50,30,318 0 0 0


0 0 0 0


0 0 0 0


-4,50,50,475 -20,860 -4,50,30,318 0 20,157 20,860

Tangible assets at end of period 2,32,38,134 6,82,88,609 2,34,35,115 6,84,65,433 1,96,981 1,76,824

24




Sub classes of tangible assets [Axis] Assets held under lease [Member]Carrying amount accumulated depreciation and



impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


0 0 0 0


0 0 0 0


0 0 0 0


0 0 0 0 0 0


0 0 0 0 0 0


0 0 0 0


0 0 0 0


-20,157 -20,860 0 0 20,157 20,860

Tangible assets at end of period 5,77,963 5,98,120 7,74,944 7,74,944 1,96,981 1,76,824

25







impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


0 0 0 0

Depreciation tangible assets 0 0 0 0 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


4,50,30,318 0 4,50,30,318 0 0 0


4,50,30,318 0 4,50,30,318 0 0 0


0 0 0 0


0 0 0 0


-4,50,30,318 0 -4,50,30,318 0 0 0

Tangible assets at end of period 2,26,60,171 6,76,90,489 2,26,60,171 6,76,90,489 0 0

26



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Buildings [Member]




impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


39,21,795 3,88,51,278 39,21,795 3,88,51,278

Depreciation tangible assets -1,19,54,138 -62,85,231 1,19,54,138 62,85,231 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


-2,66,603 0 14,07,439 0 16,74,042 0


-2,66,603 0 14,07,439 0 16,74,042 0


0 0 0 0


0 0 0 0


-77,65,740 3,25,66,047 25,14,356 3,88,51,278 1,02,80,096 62,85,231


27



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Buildings [Member]




impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


39,21,795 3,88,51,278 39,21,795 3,88,51,278

Depreciation tangible assets -1,19,54,138 -62,85,231 1,19,54,138 62,85,231 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


-2,66,603 0 14,07,439 0 16,74,042 0


-2,66,603 0 14,07,439 0 16,74,042 0


0 0 0 0


0 0 0 0


-77,65,740 3,25,66,047 25,14,356 3,88,51,278 1,02,80,096 62,85,231


28



Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Office building [Member]




impairment [Member]

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to

31/03/2016

01/04/2016 to

31/03/2017

01/04/2015 to


0 1,73,422 0 1,73,422

Depreciation tangible assets -3,97,212 -8,43,617 3,97,212 8,43,617 Impairment loss recognised in profit or loss tangible assets

0 0 0 0


0 0 0 0


-4,20,603 0 0 0 4,20,603 0


-4,20,603 0 0 0 4,20,603 0


0 0 0 0


0 0 0 0


23,391 -6,70,195 0 1,73,422 -23,391 8,43,617

Tangible assets at end of period 78,76,581

Documents

ELOFIC INDUSTRIES LIMITED. Consolidated Financial Statements … · 2020. 10. 6. · 3 ELOFIC INDUSTRIES LIMITED. Consolidated Financial Statements for period 01/04/2016 to 31/03/2017