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VLCC HEALTH CARE LIMITED

Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[400100] Disclosure of general information about company


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Name of company Corporate identity number Permanent account number of entity Address of registered office of company Type of industry Date of board meeting when final accounts were approved Period covered by financial statements Date of start of reporting period Date of end of reporting period Nature of report standalone consolidated Content of report Description of presentation currency Level of rounding used in financial statements Type of cash flow statement Total number of product or service category
VLCC HEALTH CARE LIMITED U74899DL1996PLC082842 AAACC4808P M-14 Greater Kailash-II,, Commercial Complex, New Delhi, Delhi, INDIA, 110048 Commercial and Industrial 06/07/2012 12 Months 01/04/2011 31/03/2012 Standalone Balance Sheet INR Actual Indirect Method Two

01/04/2010 to 31/03/2011

12 Months 01/04/2010 31/03/2011

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[400400] Disclosures - Directors report


Disclosures relating to employee stock option scheme [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Categories of employee stock option scheme [Axis] StockOption

01/04/2011 to 31/03/2012 Disclosures relating to employee stock option scheme [Abstract] Disclosures relating to employee stock option scheme [LineItems] Options granted Pricing formula Options vested Options exercised Total number of shares arising as result of exercise of option Options lapsed Money realised by exercise of options Total number of options in force Employee wise details of options granted [Abstract] Options granted to senior managerial personnel Options granted to employee receiving grant of more than five per cent of option Options granted to identified employees receiving grant exceeding one per cent of issued capital Difference of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Impact on profits of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Impact on earnings per share of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Details of options whose exercise price equals or exceeds or is less than market price [Abstract] Weighted average exercise prices of options whose exercise price equals or exceeds or is less than market price Weighted average fair values of options whose exercise price equals or exceeds or is less than market price Details of directors signing board report [Table]

10,000 Average 6,004 0 [shares] 0 993 0 35,957 0 0 0 0 0 [shares] 0

0 0

..(1)

Unless otherwise specified, all monetary values are in INR


Directors signing board report [Axis] Sign1

01/04/2011 to 31/03/2012 Details of signatories of board report [Abstract] Details of directors signing board report [LineItems] Name of director signing board report [Abstract] First name of director Last name of director Designation of director Director identification number of director Date of signing board report

MUKESH LUTHRA Chairman 00296830 06/07/2012

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure in board of directors report explanatory [TextBlock] Description of state of companies affair Disclosure relating to amounts transferred to reserves Disclosures relating to dividends Details regarding energy conservation
Textual information (1) [See below] Textual information (2) [See below] Nil Textual information (3) [See below] Textual information (4) [See below] The Company also endeavors to effectively utilize and conserve energy by using improved technology in its infrastructure and hence technology absorption too is of no significant relevance. Textual information (5) [See below] There have been no Material Changes for the period between end of the financial year 2011-12 and the date of this report, other than as already incorporated in the accounts. 0 0 0 Textual information (6) [See below] Textual information (7) [See below] No qualification that needs to be commented or answered.

Details regarding technology absorption

Details regarding foreign exchange earnings and outgo

Details of material changes occurred during period affecting company?s business operations

Details regarding research and development Capital expenditure on research and development Recurring expenditure on research and development Expenditure on research and development Particulars of employees as per provisions of section 217 Disclosures in director?s responsibility statement Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's report Disclosures relating to employee stock option scheme explanatory [TextBlock] Date of Board of directors' meeting in which board's report referred to under section 217 was approved

06/07/2012

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (1)


Disclosure in board of directors report explanatory [Text Block]
Director's Report Dear Members, We, the Board of Directors of your Company, are pleased to present the 16th Annual Report of your Company for the financial year ended March 31, 2012. Financial Results ` Crores

Financials (on stand-alone basis)

2011-12

2010-11

Income

260.82

237.85

EBITDA (before dividend from subsidiaries)

45.74

35.62

Profit before Depreciation, Amortization and Tax

31.89

29.04

Depreciation and Amortization

19.96

16.80

Profit before Tax

11.93

12.24

Profit after Tax

8.02

8.86

Transfer to General Reserve

--

0.88

While Income from operations grew 10% over the previous year, EBIDTA (before dividend from subsidiaries and payment to collaborators) registered a 28% growth. The PAT (before dividend from subsidiaries) grew from `7.36 crores to `8.01 crores. Simultaneously, Cash Flow from operating activities for the year increased to ` 37.50 crores from ` 30.15 crores last year, an increase of 26%. At consolidated level, the performance of the Group has also delivered considerable growth, with Consolidated Revenue going up by 26% while EBITDA and PAT showed an increase of 43% and 56% respectively. Equity Dividend The Company is in an accelerated growth phase in a high opportunity space and is accordingly reinvesting in its business, accordingly your Board recommends not to declare any dividend for the financial year ended 31st March 2012. (Previous year dividend @23% of the paid up equity share capital of the Company was declared) Business Overview The focus during the year under review was to further consolidate market leadership while simultaneously continuing to improve operating efficiencies, efforts to address which were initiated in the previous fiscal. This has clearly delivered significant gains for the company reflected in the jump in EBIDTA and PAT, as well as same-store sales growth. Profit After Tax from the Company's own business activities (excluding
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

dividend of ` 1.50 crores received from wholly owned subsidiary) grew 9% to ` 8.01 crores, compared to ` 7.36 crores last year. Material Changes for the period between End of the Financial Year and the Date of the Report There have been no Material Changes for the period between end of the financial year 2011-12 and the date of this report, other than as already incorporated in the accounts. Corporate Governance Corporate governance at VLCC is a value-based framework to manage our Company affairs in a fair and transparent manner. As a responsible corporation, we use this framework to maintain accountability in all our affairs, and employ democratic and open processes. We have evolved guidelines and best practices over the years to ensure timely and accurate disclosure of information regarding our financials, performance, leadership and governance of the Company. Your Company has established a tradition of best practices in corporate governance, aimed at ensuring management of the Company's affairs in a fair and transparent manner. This includes an effective and independent Board of Directors, a strong Ombudsman policy and a robust systems and processes to ensure timely and accurate disclosure of information regarding financials and performance. The Audit Committee of the Company reviewed the accounts of the Company at its meeting held on 6th July 2012 and recommends the same for your approval. There are no observations, reservations, qualification or adverse remarks contained in the audit report and all other contents of the audit report are self explanatory in nature. Subsidiary Companies a) VLCC Personal Care Limited During the year under review, the income of the Company crossed the `100 crore milestone to reach ` 102.03 crores, against `63.69 crores in the previous year, registering a growth of 60%. The EBITDA for the year stood at ` 20.81 crores, against INR 14.80 crores in FY 11, while Profit after Tax was ` 16.70 crores, against `12.65 crores the previous year, registering a growth of 32%. The Company undertook a complete revamp of its product packaging design during the year under review as well as launched a new range of products in the mass price segment in the third quarter, which was supported by a high-visibility advertising campaign. The flagship product under this range VLCC Anti-Pollution Lotion won the prestigious Product of the Year award during the year. The distribution network of the Company now covers over 50,000 retail outlets as of date and the Company's products are available across India including at all leading modern trade stores. In addition the products are also available in leading retail / modern trade stores in other 8 countries. b) VLCC International Inc. Revenue from operation for International business grew 31%, from AED 77.53 Million in FY11 to AED 101.39 Million in FY12, on the back of strong performance of its Qatar and Oman operations and improvement in its UAE and Bahrain businesses which are steadily regaining traction as the countries recover from the economic slowdown. The performance of its new centers in Qatar, Bangladesh and Sri Lanka, opened in the last quarter of the previous fiscal, too has been encouraging. EBITDA grew significantly, from AED 8.48 million in FY11 to AED 15.43 million in FY12, an increase of 82%. The Profit before Tax this year stands at AED 1.12 million compared to loss of AED (3.03) million in the previous year. The Company is of the strong view that its international operations have huge potential and is well positioned to leverage the opportunity in the Wellness segment in MENA and South East Asia regions. c) VLCC India Limited and VLCC Retail Limited There were no business activities in these subsidiary companies during the year. Consolidated Financial Statement The statement as required under Section 212 of the Companies Act, 1956 relating to Subsidiary Companies is attached.

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

The audited consolidated financial statements are provided as part of the Annual Report in accordance with Accounting Standards pertaining to consolidated financial reporting. These statements have been prepared on the basis of the financial statements received from the subsidiaries as approved by their respective Board of Directors. Employee Stock Option Plan The members' may be aware that the Company had approved its VLCC Employee Stock Option Plan 2007 for granting stock options to its employees. The ESOP Plan endeavors to provide incentives and retain employees who contribute to the growth of the Company. The Plan provide for grant of Stock Options to select employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner. The Company has allotted the equity shares to VLCC Employee Welfare Trust who is holding the shares on behalf of employees to be given to them on exercise of option within period specified in the Plan. The exercise price of option is based on Fair Value Method. A total of 35,957 Options are outstanding to various employees as on March 31, 2012 and a total of 20,475 Options are still to be granted as on date. The complete details have been disclosed under Notes to Accounts under note 34 forming part of financial statements. Human Resource Management Review The Company has completed over 15 years of its existence in the Wellness Industry. In this journey, it has enriched the lives of thousands of professionals who have worked for the Company and has clearly emerged as the employer of choice in its industry domain. Having strengthened its management bandwidth considerably, at both the corporate as well as operations level, during the course of the year under review, your Company's human resource talent pool has the depth and strength required for the next level of growth domestic as well as international growth. The Group currently employs staff from over 30 nationalities. A list of the employees of the Company who are in receipt of remuneration exceeding the limits prescribed under Section 217 (2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975 is attached. Fixed Deposit Your Company has not accepted any deposit, and as such no amount of principal or interest was outstanding on the date of the Balance Sheet. Auditors The Auditors, M/s. Deloitte Haskin and Sells, Chartered Accountants, retire at the ensuing Annual General Meeting, and being eligible, offer themselves for re-appointment. Directors As per the provisions of Articles of Association of the Company, Mr. Sanjay Mehta and Mr. Mukesh Luthra, Directors of the Company, are liable to retire by rotation and being eligible, offer themselves for reappointment. Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo Your Company, being a service provider organization, most of the information as required under Section 217(1)(e) of the Companies Act, 1956, read with the Companies (Disclosure of particulars in the report of the Board of Directors) Rules, 1988, as amended is not applicable and hence the point of energy conservation is of marginal importance. The Company also endeavors to effectively utilize and conserve energy by using improved technology in its infrastructure and hence technology absorption too is of no significant relevance. The foreign exchange earning during the year has been ` 0.64 crores (previous year `0.77 crores). An amount of ` 1.47 crores (previous year `1.38 crores) has been spent by the Company on foreign travel and business promotion in foreign exchange. Imports during the year are at ` 3.53 crores (previous year `9.51 crores). The Company is not involved in export activities as such and has only exported consumption/retail products and equipment to its wholly-owned subsidiary company based in Dubai and has correspondingly booked exports sales of ` 0.64 crores (previous year ` 0.77 crores). The Company primarily operates in domestic markets and as such does not have any specific exports initiatives to report to members. Directors' Responsibility Statement In terms of the provisions of Section 217(2AA) of the Companies Act, 1956, as amended by the Companies Amendment Act, 2000, the members of the Board place on record the Director's Responsibility Statement as under: 1. That in the preparation of annual accounts under review the applicable accounting standards have been followed along with proper explanations relating to material departures. 2. That the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of financial year and of the profits of the Company for that period. 3. That the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of Companies Act, 1956 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities. 4. That the directors had prepared the annual accounts on a going concern basis.

Acknowledgement The Board of Directors wishes to place on record its appreciation for the support and cooperation extended by every member of the VLCC family. The Directors are thankful to all vendors, banks, suppliers, customers, regulatory and government authorities for their continued cooperation. For and on behalf of the Board of Directors

Sd/Mukesh Luthra Chairman

Date: 6th July 2012 Place: New Delhi

Statement pursuant to section 217 (2A) of the Companies Act, 1956 read with the Companies Particulars of Employees) Rules, 1975 (forming part of Directors' Report for the year ended 31st March, 2012) in respect of employees of the VLCC Health Care Limited Last Designation Gross Date of Experience Age Employment / Nature of remuneration Qualification Commencement (years) (years) and Duties (Rs.) of Employment designation

Name of Employee (A) Name of the employees employed throughout the financial year under review and were in receipt of remuneration not less than Rs. 60,00,000 per annum

Sandeep Ahuja

Managing Director

PGDAM, 6,216,000 BA(Hons) eco

26

09-Sep-02

50

Lexicon public relation and corp consulatnts Ltd, Director

(B) Name of the employees employed for part of financial year under review and were in receipt of remuneration not less than Rs. 5,00,000 per month Etisalat BD Telecom P Ltd, Designation7

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Regional

Saurabh Gupta

Divisional CEO Wellness Services Business

B Tech, 1,720,820 MBA (IIM Lucknow)

25

09-Jan-12

49

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Executive OfficerNorth Note: 1. Gross Remuneration includes salary, perquisites, incentives, bonuses and retirement benefits. 2. All the employees are on permanent basis. 3. The sub-clause (iii) of clause (a) of sub-section (2A) of section 217 of the Act is not applicable to any employee of the Company. 4. None of the employee is relative to any Director of the Company. For and on behalf of the Board of Directors Mukesh Luthra Chairman New Delhi 6 July 2012

Statement pursuant to section 217 (2A) of the Companies Act, 1956 read with the Companies Particulars of Employees) Rules, 1975 (forming part of Directors' Report for the year ended 31st March, 2012) in respect of employees of the VLCC Personal Care Limited Name of Employee (A) Name of the employees employed throughout the financial year under review and were in receipt of remuneration not less than Rs. 60,00,000 per annum Executive Director B. Sc., Post Graduate 7,135,956 Diploma in 25 Business Management CEO, Acme Telepower Limited Designation Gross Date of Experience Age Last / Nature of remuneration Qualification Commencement (years) (years) Employment Duties (Rs.) of Employment

Ashutosh Bharadwaj

01-Apr-09

47

(B) Name of the employees employed for part of financial year under review and were in receipt of remuneration not less than Rs. 5,00,000 per month nil Note: 1. Gross Remuneration includes salary, perquisites, incentives and retirement benefits. 2. All the employees are on permanent basis. 3. The sub-clause (iii) of clause (a) of sub-section (2A) of section 217 of the Act is not applicable to any employee of the Company. 4. None of the employee is relative to any Director of the Company. For and on behalf of the Board of Directors Sandeep Ahuja Director Din No: 00043118 Ashutsoh Bhardwaj Director Din No:
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

New Delhi 6 July 2012

Textual information (2)


Description of state of companies affair
While Income from operations grew 10% over the previous year, EBIDTA (before dividend from subsidiaries and payment to collaborators) registered a 28% growth. The PAT (before dividend from subsidiaries) grew from ` 7.36 crores to ` 8.01 crores. Simultaneously, Cash Flow from operating activities for the year increased to ` 37.50 crores from ` 30.15 crores last year, an increase of 26%. At consolidated level, the performance of the Group has also delivered considerable growth, with Consolidated Revenue going up by 26% while EBITDA and PAT showed an increase of 43% and 56% respectively.

Textual information (3)


Disclosures relating to dividends
The Company is in an accelerated growth phase in a high opportunity space and is accordingly reinvesting in its business, accordingly your Board recommends not to declare any dividend for the financial year ended 31st March 2012. (Previous year dividend @23% of the paid up equity share capital of the Company was declared)

Textual information (4)


Details regarding energy conservation
Your Company, being a service provider organization, most of the information as required under Section 217(1)(e) of the Companies Act, 1956, read with the Companies (Disclosure of particulars in the report of the Board of Directors) Rules, 1988, as amended is not applicable and hence the point of energy conservation is of marginal importance.

Textual information (5)


Details regarding foreign exchange earnings and outgo
The foreign exchange earning during the year has been Rs. 0.64 crores (previous year Rs. 0.77 crores). An amount of Rs. 1.47 crores (previous year Rs. 1.38 crores) has been spent by the Company on foreign travel and business promotion in foreign exchange. Imports during the year are at Rs. 3.53 crores (previous year Rs. 9.51 crores). The Company is not involved in export activities as such and has only exported consumption/retail products and equipment to its wholly-owned subsidiary company based in Dubai and has correspondingly booked exports sales of Rs. 0.64 crores (previous year Rs. 0.77 crores). The Company primarily operates in domestic markets and as such does not have any specific exports initiatives to report to members.

Textual information (6)


Particulars of employees as per provisions of section 217
A list of the employees of the Company who are in receipt of remuneration exceeding the limits prescribed under Section 217 (2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975 is attached.

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (7)


Disclosures in director?s responsibility statement
Directors' Responsibility Statement In terms of the provisions of Section 217(2AA) of the Companies Act, 1956, as amended by the Companies Amendment Act, 2000, the members of the Board place on record the Director's Responsibility Statement as under: 1. That in the preparation of annual accounts under review the applicable accounting standards have been followed along with proper explanations relating to material departures. 2. That the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of financial year and of the profits of the Company for that period. 3. That the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of Companies Act, 1956 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities. 4. That the directors had prepared the annual accounts on a going concern basis.

[400200] Disclosures - Auditors report


Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Auditors [Axis] Auditors

01/04/2011 to 31/03/2012 Details regarding auditors [Abstract] Details regarding auditors [LineItems] Category of auditor Name of audit firm Name of auditor signing report Firms registration number of audit firm Membership number of auditor Address of auditors Permanent account number of auditor or auditor's firm SRN of form 23B Date of signing audit report by auditors Date of signing of balance sheet by auditors

Auditors firm DELOITTE HASKINS SELLS ROY DEEPAK 015125N 053091 Gurgaon AABFD2095B S06151807 06/07/2012 06/07/2012

&

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table]

..(1)
Auditor's favourable remark [Member]

Unless otherwise specified, all monetary values are in INR


Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis]

01/04/2011 to 31/03/2012 Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract] Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [LineItems] Disclosure in auditors report relating to fixed assets

Disclosure relating to quantitative details of fixed assets

Disclosure relating to physical verification and material discrepancies of fixed assets Disclosure relating to fixed assets disposed off Disclosure in auditors report relating to inventories

Disclosure of physical verification of inventories at fixed intervals

Disclosure of procedure followed for physical verification of inventories Disclosure about maintenance of inventory records and material discrepancies Disclosure in auditors report relating to loans Disclosure in auditors report relating to internal control system Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act Disclosure relating to presence of register for necessary transactions Disclosure relating to reasonability of transactions Disclosure in auditors report relating to deposits accepted from public Disclosure in auditors report relating to companies internal audit system Disclosure in auditors report relating to maintenance of cost records Disclosure in auditors report relating to statutory dues Disclosure relating to regularity in payment of undisputed statutory dues Disclosure relating to disputed statutory dues

As per Report The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets. Textual information (8) [See below] Textual information (9) [See below] As per Report As explained to us, the stock of consumables except material in transit were physically verified during the year by the Management at reasonable intervals. Textual information (10) [See below] Textual information (11) [See below] Textual information (12) [See below] Textual information (13) [See below] Textual information (14) [See below] Not Applicable Not Applicable Textual information (15) [See below] Textual information (16) [See below] Textual information (17) [See below] As per Report Textual information (18) [See below] Textual information (19) [See below] The Company did not have any accumulated losses as at the end of the financial year and has not incurred cash losses in the financial year and in the immediately preceding financial year. Textual information (20) [See below]

Disclosure in auditors report relating to accumulated losses

Disclosure in auditors report relating to default in repayment of financial dues

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
According to the information and explanations given to us, the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities. In our opinion and according to the information and explanations given to us, the Company is not a chit fund or a nidhi/mutual benefit fund/society. According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. Textual information (21) [See below] Textual information (22) [See below] Textual information (23) [See below] The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Companies Act, 1956. The Company has not issued any debentures during the year. The Company has not raised any money by way of public issues during the year. To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no fraud on the Company has been noticed or reported during the year.

Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other securities

Disclosure in auditors report relating to provisions under special statute

Disclosure in auditors report relating to adequacy of records maintained by share trading companies

Disclosure in auditors report relating to guarantee given Disclosure in auditors report relating to term loans used for purpose other than for purpose they were raised Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term or vice versa

Disclosure in auditors report relating to preferential allotment of shares

Disclosure in auditors report relating to securities created against debentures issued

Disclosure in auditors report relating to purpose and end use of money raised through public issues

Disclosure in auditors report relating to any material fraud reported during period

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure in auditor?s report explanatory [TextBlock] Whether companies auditors report order is applicable on company Whether auditors' report has been qualified or has any reservations or contains adverse remarks
Textual information [See below] Yes No (24)

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (8)


Disclosure relating to physical verification and material discrepancies of fixed assets
The fixed assets were physically verified during the year by the Management in accordance with a regular programme of verification which, in our opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanation given to us, no material discrepancies were noticed on such verification.

Textual information (9)


Disclosure relating to fixed assets disposed off
The fixed assets disposed off during the year, in our opinion, do not constitute a substantial part of the fixed assets of the Company and such disposal has, in our opinion, not affected the going concern status of the Company.

Textual information (10)


Disclosure of procedure followed for physical verification of inventories
In our opinion and according to the information and explanation given to us, the procedures of physical verification of inventories followed by the Management were reasonable and adequate in relation to the size of the Company and the nature of its business.

Textual information (11)


Disclosure about maintenance of inventory records and material discrepancies
In our opinion and according to the information and explanations given to us, the Company has maintained proper records of its inventories and no material discrepancies were noticed on physical verification.

Textual information (12)


Disclosure in auditors report relating to loans
The Company has neither granted nor taken any loans, secured or unsecured, to/from companies, firms or other parties listed in the Register maintained under Section 301 of the Companies Act, 1956. Accordingly clauses (iii)(b), (iii)(c), (iii)(d), (iii)(f) and (iii)(g) of paragraph 4 of CARO are not applicable to the Company.

Textual information (13)


Disclosure in auditors report relating to internal control system
In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the Company and the nature of its business with regard to purchases of inventory and fixed assets and for the sale of goods and services. During the course of our audit, we have not observed any major weakness in such internal control system.

Textual information (14)


Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act
In our opinion and according to the information and explanations given to us, there are no transactions made in pursuance of contracts and arrangements the particulars of which need to be entered in the register required to be maintained under Section 301 of the Companies Act, 1956. Accordingly clause (v)(b) of paragraph 4 of CARO is not applicable to the Company.

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (15)


Disclosure in auditors report relating to deposits accepted from public
According to the information and explanations given to us, the Company has not accepted any deposits from the public, within the meaning of Sections 58A and 58AA or any other relevant provisions of the Companies Act, 1956 and the Companies (Acceptance of Deposits) Rules, 1975.

Textual information (16)


Disclosure in auditors report relating to companies internal audit system
The Company has outsourced its internal audit functions to a firm of chartered accountants who during the year has carried out audits at ten centres and at corporate office, such audits in our opinion are commensurate with the size and nature of its business of these centres and the corporate office.

Textual information (17)


Disclosure in auditors report relating to maintenance of cost records
According to the information and explanations given to us, the Central Government has not prescribed the maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956, for the business activities of the Company.

Textual information (18)


Disclosure relating to regularity in payment of undisputed statutory dues
The Company has generally been regular in depositing other undisputed statutory dues payable in respect of income tax, professional tax, labour welfare fund, provident fund, employee state insurance, wealth tax, central sales tax, works contract tax and customs duty with the appropriate authorities.

Textual information (19)


Disclosure relating to disputed statutory dues
There are no dues of wealth tax, customs duty and service tax that have not been deposited on account of any dispute. According to the information and explanations given to us, disputed sales tax and income tax that have not been deposited are as follows: Name of the Statute Nature of Dues Amount Rs. Period to which the amount relates Forum where dispute is pending Kerala Value Added Tax Sales Tax 24,441 2009-10 Commercial Tax Officer Income Tax Act, 1961 Income Tax 14,906,657 2009-10 Commissioner of Income Tax Appeals

Textual information (20)


Disclosure in auditors report relating to default in repayment of financial dues
According to the records of the Company and the information and explanations given to us, there has been no default in repayment of dues to banks. There are no dues to financial institutions or debenture holders outstanding during the year.

Textual information (21)


Disclosure in auditors report relating to guarantee given
According to the information and explanations given to us, the Company has given a corporate guarantee aggregating to Rs.736,708,750 for loans taken from banks by VLCC Personal Care Limited, VLCC International LLC and VLCC International LLC (Bahrain) WLL and the terms and conditions of such guarantees are not prejudicial to the interest of the Company.

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (22)


Disclosure in auditors report relating to term loans used for purpose other than for purpose they were raised
According to the information and explanations given to us, the term loans availed by the Company were prima facie, applied by the Company during the year for the purposes for which the loans were obtained.

Textual information (23)


Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term or vice versa
According to the information and explanations given to us and according to the records examined by us, funds raised on short-term basis have, prima facie, not been used during the year for long term investments.

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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (24)


Disclosure in auditor?s report explanatory [Text Block]
AUDITORS' REPORT TO THE MEMBERS OF VLCC HEALTH CARE LIMITED 1. We have audited the attached Balance Sheet of VLCC HEALTH CARE LIMITED(the Company) as at 31st March, 2012, the Statement of Profit and Loss and the Cash Flow Statement of the Company for the year ended on that date, both annexed thereto. These financial statements are the responsibility of the Company's Management. Our responsibility is to express an opinion on these financial statements based on our audit. 2. We conducted our audit in accordance with the auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and the disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by the Management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 3. As required by the Companies (Auditor's Report) Order, 2003 (CARO) issued by the Central Government in terms of Section 227(4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said Order. 4. Further to our comments in the Annexure referred to in paragraph 3 above, we report as follows:

(a) we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit; (b) in our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books; (c) the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in agreement with the books of account; (d) in our opinion, the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in compliance with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956; (e) in our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: (i) (ii) (iii) in the case of the Balance Sheet, of the state of affairs of the Company as at 31st March, 2012; in the case of the Statement of Profit and Loss, of the profit of the Company for the year ended on that date and in the case of the Cash Flow Statement, of the cash flows of the Company for the year ended on that date.

5. On the basis of the written representations received from the Directors as on 31st March, 2012 and taken on record by the Board of Directors, none of the Directors is disqualified as on 31st March, 2012 from being appointed as a director in terms of Section 274(1)(g) of the Companies Act, 1956.
17

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

ANNEXURE TO THE AUDITORS' REPORT (Referred to in paragraph 3 of our report of even date) (i) (a) In respect of its fixed assets: The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets.

(b) The fixed assets were physically verified during the year by the Management in accordance with a regular programme of verification which, in our opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanation given to us, no material discrepancies were noticed on such verification. (c) The fixed assets disposed off during the year, in our opinion, do not constitute a substantial part of the fixed assets of the Company and such disposal has, in our opinion, not affected the going concern status of the Company. (ii) In respect of its inventory:

(a) As explained to us, the stock of consumables except material in transit were physically verified during the year by the Management at reasonable intervals. (b) In our opinion and according to the information and explanation given to us, the procedures of physical verification of inventories followed by the Management were reasonable and adequate in relation to the size of the Company and the nature of its business. (c) In our opinion and according to the information and explanations given to us, the Company has maintained proper records of its inventories and no material discrepancies were noticed on physical verification. (iii) The Company has neither granted nor taken any loans, secured or unsecured, to/from companies, firms or other parties listed in the Register maintained under Section 301 of the Companies Act, 1956. Accordingly clauses (iii)(b), (iii)(c), (iii)(d), (iii)(f) and (iii)(g) of paragraph 4 of CARO are not applicable to the Company. (iv) In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the Company and the nature of its business with regard to purchases of inventory and fixed assets and for the sale of goods and services. During the course of our audit, we have not observed any major weakness in such internal control system. (v) In our opinion and according to the information and explanations given to us, there are no transactions made in pursuance of contracts and arrangements the particulars of which need to be entered in the register required to be maintained under Section 301 of the Companies Act, 1956. Accordingly clause (v)(b) of paragraph 4 of CARO is not applicable to the Company. (vi) According to the information and explanations given to us, t he Company has not accepted any deposits from the public, within the meaning of Sections 58A and 58AA or any other relevant provisions of the Companies Act, 1956 and the Companies (Acceptance of Deposits) Rules, 1975 . (vii) The Company has outsourced its internal audit functions to a firm of chartered accountants who during the year has carried out audits at ten centres and at corporate office, such audits in our opinion are commensurate with the size and nature of its business of these centres and the corporate office. (viii) According to the information and explanations given to us, the Central Government has not prescribed the maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956, for the business activities of the Company. (ix) According to the information and explanations given to us in respect of statutory dues:
18

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

(a) The Company has generally been regular in depositing other undisputed statutory dues payable in respect of income tax, professional tax, labour welfare fund, provident fund, employee state insurance, wealth tax, central sales tax, works contract tax and customs duty with the appropriate authorities. (b) There were no undisputed amounts payable in respect of income-tax, wealth tax, custom duty, excise duty and other material statutory dues in arrears as at 31st March, 2012 for a period of more than six months from the date they became payable. (c) There are no dues of wealth tax, customs duty and service tax that have not been deposited on account of any dispute.

According to the information and explanations given to us, disputed sales tax and income tax that have not been deposited are as follows:

Amount Name of the Statute Nature of Dues Rs. Period to which the amount relates Forum where dispute is pending

Kerala Value Added Tax

Sales Tax

24,441

2009-10

Commercial Tax Officer

Income Tax Act, 1961

Income Tax

14,906,657 2009-10

Commissioner of Income Tax Appeals

(x) The Company did not have any accumulated losses as at the end of the financial year and has not incurred cash losses in the financial year and in the immediately preceding financial year. (xi) According to the records of the Company and the information and explanations given to us, there has been no default in repayment of dues to banks. There are no dues to financial institutions or debenture holders outstanding during the year . (xii) According to the information and explanations given to us, the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities. (xiii) In our opinion and according to the information and explanations given to us, the Company is not a chit fund or a nidhi/mutual benefit fund/society. (xiv) According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. (xv) According to the information and explanations given to us, the Company has given a corporate guarantee aggregating to Rs.736,708,750 for loans taken from banks by VLCC Personal Care Limited, VLCC International LLC and VLCC International LLC (Bahrain) WLL and the terms and conditions of such guarantees are not prejudicial to the interest of the Company. (xvi) According to the information and explanations given to us, the term loans availed by the Company were prima facie, applied by the Company during the year for the purposes for which the loans were obtained. (xvii) According to the information and explanations given to us and according to the records examined by us, funds raised on short-term basis have, prima facie, not been used during the year for long term investments. (xviii) The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Companies Act, 1956. (xix) (xx) The Company has not issued any debentures during the year. The Company has not raised any money by way of public issues during the year.

19

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

(xxi) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no fraud on the Company has been noticed or reported during the year.

[100100] Balance sheet


Unless otherwise specified, all monetary values are in INR
31/03/2012 Balance sheet [Abstract] Equity and liabilities [Abstract] Shareholders' funds [Abstract] Share capital Reserves and surplus Money received against share warrants Total shareholders' funds Share application money pending allotment Deferred government grants Minority interest Non-current liabilities [Abstract] Long-term borrowings Other long-term liabilities Long-term provisions Total non-current liabilities Current liabilities [Abstract] Short-term borrowings Trade payables Other current liabilities Short-term provisions Total current liabilities Total equity and liabilities Assets [Abstract] Non-current assets [Abstract] Fixed assets [Abstract] Tangible assets Intangible assets Tangible assets capital work-in-progress Intangible assets under development or work-in-progress Total fixed assets Non-current investments Deferred tax assets (net) Long-term loans and advances Other non-current assets Total non-current assets Current assets [Abstract] Current investments Inventories Trade receivables Cash and bank balances Short-term loans and advances Other current assets Total current assets Total assets 31/03/2011

2,20,08,510 111,35,56,322 0 113,55,64,832 0 0 0 56,02,08,853 18,20,676 50,56,053 56,70,85,582 0 24,09,52,489 47,40,20,030 2,62,20,604 74,11,93,123 244,38,43,537

2,20,08,510 103,33,84,210 0 105,53,92,720 0 0 0 65,71,69,696 69,72,938 59,90,233 67,01,32,867 0 27,78,32,602 44,39,56,042 2,96,02,052 75,13,90,696 247,69,16,283

107,27,61,036 3,43,88,403 0 25,88,186 110,97,37,625 80,80,49,612 2,23,82,356 16,82,57,116 4,59,172 210,88,85,881 0 8,70,95,929 86,67,398 19,45,14,150 3,77,83,826 68,96,353 33,49,57,656 244,38,43,537

109,36,80,490 2,94,40,003 2,15,53,571 60,31,805 115,07,05,869 80,80,49,612 58,84,806 17,39,62,345 8,50,019 213,94,52,651 0 9,96,62,178 98,53,400 17,83,64,213 4,52,78,199 43,05,642 33,74,63,632 247,69,16,283

20

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[400300] Disclosures - Signatories of balance sheet


Details of directors signing balance sheet [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Directors signing balance sheet [Axis] Sign1 Sign2

01/04/2011 to 31/03/2012 Details of signatories of balance sheet [Abstract] Details of directors signing balance sheet [Abstract] Details of directors signing balance sheet [LineItems] Name of director signing balance sheet [Abstract] First name of director Last name of director Designation of director Director identification number of director Date of signing of balance sheet by director

01/04/2011 to 31/03/2012

MUKESH LUTHRA Chairman 00296830 06/07/2012

SANDEEP AHUJA Managing director 00043118 06/07/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Name of company secretary Permanent account number of company secretary Date of signing of balance sheet by company secretary
Narinder Kumar AAAPK0280G 06/07/2012

21

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[100400] Cash flow statement, indirect


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Statement of cash flows [Abstract] Cash flows from used in operating activities [Abstract] Profit before extraordinary items and tax Adjustments for reconcile profit (loss) [Abstract] Adjustments to profit (loss) [Abstract] Adjustments for finance costs Adjustments for depreciation and amortisation expense Adjustments for impairment loss reversal of impairment loss recognised in profit or loss Adjustments for unrealised foreign exchange losses gains Adjustments for dividend income Adjustments for share-based payments Other adjustments for which cash effects are investing or financing cash flow Other adjustments to reconcile profit (loss) Other adjustments for non-cash items Share of profit and loss from partnership firm or association of persons or limited liability partnerships Total adjustments to profit (loss) Adjustments for working capital [Abstract] Adjustments for decrease (increase) in inventories Adjustments for decrease (increase) in trade receivables Adjustments for decrease (increase) in other current and non-current assets Adjustments for increase (decrease) in trade payables Adjustments for increase (decrease) in other current and non-current liabilities Adjustments for provisions Total adjustments for working capital Total adjustments for reconcile profit (loss) Net cash flows from (used in) operations Dividends received Interest paid Interest received Income taxes (paid) refund Other inflows (outflows) of cash Net cash flows from (used in) operating activities before extraordinary items Proceeds from extraordinary items Payment for extraordinary items Net cash flows from (used in) operating activities Cash flows from used in investing activities [Abstract] Cash flows from losing control of subsidiaries or other businesses Cash flows used in obtaining control of subsidiaries or other businesses Other cash receipts from sales of equity or debt instruments of other entities Other cash payments to acquire equity or debt instruments of other entities Other cash receipts from sales of interests in joint ventures Other cash payments to acquire interests in joint ventures Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships Cash payment for investment in partnership firm or association of persons or limited liability partnerships Proceeds from sales of tangible assets Purchase of tangible assets Proceeds from sales of intangible assets
22

01/04/2010 to 31/03/2011

11,93,74,562

12,23,59,683

0 19,96,29,217 0 -13,21,517 0 0 48,62,725 0 0 0 20,31,70,425 1,25,66,249 15,86,713 37,00,512 -3,69,48,518 2,11,43,262 -9,51,448 10,96,770 20,42,67,195 32,36,41,757 0 -10,59,18,349 -4,53,756 5,40,46,210 0 37,50,60,140 0 0 37,50,60,140 0 0 28,04,54,382 28,00,00,000 0 0 0 0 9,11,139 15,67,50,468 0

0 16,80,57,073 0 3,47,136 0 0 43,54,805 0 0 0 17,27,59,014 -4,51,71,500 19,39,348 -1,45,42,974 5,82,21,115 1,22,86,096 21,18,000 1,48,50,085 18,76,09,099 30,99,68,782 -1,50,53,397 -4,98,58,001 -4,19,402 4,28,76,097 0 30,14,77,887 0 0 30,14,77,887 0 0 3,01,30,568 13,48,06,396 0 0 0 0 30,08,191 34,11,35,830 0

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Purchase of intangible assets Cash advances and loans made to other parties Cash receipts from repayment of advances and loans made to other parties Cash payments for future contracts, forward contracts, option contracts and swap contracts Cash receipts from future contracts, forward contracts, option contracts and swap contracts Dividends received Interest received Income taxes (paid) refund Other inflows (outflows) of cash Proceeds from government grants Net cash flows from (used in) investing activities before extraordinary items Proceeds from extraordinary items Payment for extraordinary items Net cash flows from (used in) investing activities Cash flows from used in financing activities [Abstract] Proceeds from issuing shares Proceeds from issuing other equity instruments Proceeds from issuing debentures notes bonds etc Proceeds from borrowings Repayments of borrowings Dividends paid Interest paid Income taxes (paid) refund Other inflows (outflows) of cash Net cash flows from (used in) financing activities before extraordinary items Proceeds from extraordinary items Payment for extraordinary items Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Effect of exchange rate changes on cash and cash equivalents [Abstract] Effect of exchange rate changes on cash and cash equivalents Net increase (decrease) in cash and cash equivalents Cash and cash equivalents cash flow statement at end of period

0 0 0 0 0 0 5,85,213 0 0 0 -15,47,99,734 0 0 -15,47,99,734 0 0 0 37,50,00,000 46,84,80,345 50,17,970 10,56,30,383 0 0 -20,41,28,698 0 0 -20,41,28,698 1,61,31,708

0 0 0 0 0 4,24,02,370 4,27,026 0 0 0 -39,99,74,071 0 0 -39,99,74,071 6,57,040 0 0 64,50,00,000 45,55,27,773 2,90,33,151 4,39,25,085 0 0 11,71,71,031 0 0 11,71,71,031 1,86,74,847

18,229 1,61,49,937 19,45,14,150

17,773 1,86,92,620 17,83,64,213

23

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200100] Notes - Share capital


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

Unless otherwise specified, all monetary values are in INR


Classes of share capital [Axis] Share capital [Member] Equity shares [Member]

01/04/2011 to 31/03/2012 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up 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 Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as 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 Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract] Number of shares bought back Other decrease in number of shares

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

[shares] 4,00,00,000 40,00,00,000 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 0 0 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830

[shares] 4,00,00,000 [shares] 4,00,00,000 40,00,00,000 40,00,00,000 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 0 [shares] 0 0 0 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830

[shares] 4,00,00,000 40,00,00,000 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 0 0 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510

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

[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836

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

[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836

[shares] 0 [shares] -56,432

[shares] 0 [shares] -56,432

[shares] 0 [shares] -56,432

[shares] 0 [shares] -56,432

24

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period 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 Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period 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 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 Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract]

[shares] -56,432 [shares] -56,432 [shares] 22,00,851

[shares] -56,432 [shares] 3,50,404 [shares] 22,00,851

[shares] -56,432 [shares] -56,432 [shares] 22,00,851

[shares] -56,432 [shares] 3,50,404 [shares] 22,00,851

0 0 0 0 0 0 0 0 0 0

0 0 6,57,040 0 0 0 0 0 34,11,320 40,68,360

0 0 0 0 0 0 0 0 0 0

0 0 6,57,040 0 0 0 0 0 34,11,320 40,68,360

0 5,64,320 5,64,320 -5,64,320 2,20,08,510

0 5,64,320 5,64,320 35,04,040 2,20,08,510

0 5,64,320 5,64,320 -5,64,320 2,20,08,510

0 5,64,320 5,64,320 35,04,040 2,20,08,510

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

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

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

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

[shares] 0

[shares] 0

[shares] 0

[shares] 0

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

[shares] 4,06,836 [shares] 0 [shares] 0 0

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

[shares] 4,06,836 [shares] 0 [shares] 0 0

25

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

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 Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Number of shares proposed to be issued Share premium for shares to be allotted

0 [shares] 0 0

0 [shares] 0 0

0 [shares] 0 0

0 [shares] 0 0

26

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of classes of share capital [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of share capital [Axis] Equity shares 1 [Member]

01/04/2011 to 31/03/2012 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Type of share Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up Par value per share Details of shares not fully called [Abstract] Amount per share called 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 Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as 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 Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract] Number of shares bought back Other decrease in number of shares Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period 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 Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period

01/04/2010 to 31/03/2011

Equity Equity [shares] 4,00,00,000 [shares] 4,00,00,000 40,00,00,000 40,00,00,000 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 0 [shares] 0 0 0 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510 [shares] 10 [shares] 10

0 0 0 5,64,320 5,64,320 0 0 2,20,08,510 [shares] 10 [shares] 10

[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] -56,432 [shares] -56,432 [shares] -56,432 [shares] 22,00,851

[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836 [shares] 0 [shares] -56,432 [shares] -56,432 [shares] 3,50,404 [shares] 22,00,851

0 0 0 0 0

0 0 6,57,040 0 0

27

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period 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 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 Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares 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 Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Number of shares proposed to be issued Share premium for shares to be allotted Disclosure of shareholding more than five per cent in company [Table]

0 0 0 0 0 0 5,64,320 5,64,320 -5,64,320 2,20,08,510

0 0 0 34,11,320 40,68,360 0 5,64,320 5,64,320 35,04,040 2,20,08,510

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

[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 0 [shares] 4,06,836 [shares] 0 [shares] 0 0

0 0 0 [shares] 0 0

0 0 0 [shares] 0 0

..(1)

Unless otherwise specified, all monetary values are in INR


Classes of share capital [Axis] Name of shareholder [Axis] Equity shares 1 [Member] Shareholder 1 [Member] Shareholder 2 [Member]

01/04/2011 to 31/03/2012 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 Name of shareholder PAN of shareholder Country of incorporation or residence of shareholder Number of shares held in company Percentage of shareholding in company

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Equity Mukesh Luthra AAPPL0340R INDIA [shares] 5,50,000 24.00%

Equity Mukesh Luthra AAPPL0340R INDIA [shares] 5,50,000 24.00%

Equity Vandana Luthra AABPL9077H INDIA [shares] 10,01,100 44.00%

Equity Vandana Luthra AABPL9077H INDIA [shares] 10,01,100 44.00%

28

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of shareholding more than five per cent in company [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of share capital [Axis] Name of shareholder [Axis] Equity shares 1 [Member] Shareholder 3 [Member] Shareholder 4 [Member]

01/04/2011 to 31/03/2012 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 Name of shareholder Country of incorporation or residence of shareholder Number of shares held in company Percentage of shareholding in company

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Equity Equity Equity Leon International Leon International Indivision Limited Limited Partners MAURITIUS [shares] 3,08,119 14.00% MAURITIUS [shares] 3,08,119 14.00% MAURITIUS

Equity India Indivision Partners MAURITIUS

India

[shares] 3,41,132 15.00%

[shares] 3,41,132 15.00%

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on share capital explanatory [TextBlock] Whether there are any shareholders holding more than five per cent shares in company Number of persons on private placement of equity share Number of persons on private placement of preference share Number of shareholders of company Number of allottees in case of preferential allotment Whether reduction in capital done during year Whether money raised from public offering during year
Yes 0 0 5 0 No No No No

01/04/2010 to 31/03/2011
Yes 0 0 5 0

29

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200200] Notes - Reserves and surplus


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

Unless otherwise specified, all monetary values are in INR


Components of reserves [Axis] Reserves [Member] Capital redemption reserves [Member]

01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Securities premium adjusted bonus shares Securities premium adjusted writing off preliminary expenses Securities premium adjusted writing off discount expenses issue shares debentures Securities premium adjusted premium payable redemption preference shares debentures Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

8,01,72,112 0 8,01,72,112 0 0 0

37,30,26,386 49,65,88,680 86,96,15,066 0 0 0

0 0 0

27,55,63,337 0 27,55,63,337

0 0 0 0

0 0 28,08,09,017 28,08,09,017 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,01,72,112 111,35,56,322 0

0 0 0 0 43,17,555 0 0 43,17,555 43,17,555 7,00,415 0 7,00,415 88,60,277 1,38,78,247 0 57,49,27,802 103,33,84,210 0

0 0 0 0 35,41,10,000 0

0 0 0 27,55,63,337 35,41,10,000 0

30

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Statement of changes in reserves [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Components of reserves [Axis] Securities premium account [Member] Other reserves [Member]

01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Securities premium adjusted bonus shares Securities premium adjusted writing off preliminary expenses Securities premium adjusted writing off discount expenses issue shares debentures Securities premium adjusted premium payable redemption preference shares debentures Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0 0 0 0 0

0 49,65,88,680 49,65,88,680 0 0 0

0 0 0

88,60,277 0 88,60,277

0 0 0 0

0 0 52,45,680 52,45,680 0 0 0 0 4,81,86,779 4,81,86,779

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,16,35,947 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -3,93,26,502 1,16,35,947 0

0 0 0 0 63,77,09,624 0

0 0 0 49,13,43,000 63,77,09,624 0

31

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Statement of changes in reserves [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Components of reserves [Axis] General reserve [Member] Surplus [Member]

01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0 0

88,60,277 0 88,60,277

8,01,72,112 0 8,01,72,112

8,86,02,772 0 8,86,02,772

0 0 0

0 4,81,86,779 4,81,86,779

0 0 0

0 22,73,76,558 22,73,76,558

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,16,35,947 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -3,93,26,502 1,16,35,947 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,01,72,112 11,01,00,751 0

0 0 0 0 43,17,555 0 0 43,17,555 43,17,555 7,00,415 0 7,00,415 88,60,277 1,38,78,247 0 -15,26,52,033 2,99,28,639 0

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on reserves explanatory [TextBlock] Aggregate amount set aside or proposed to be set aside, to reserve Aggregate amounts withdrawn from such reserves set aside Share reserves joint ventures
0 0 0

01/04/2010 to 31/03/2011
0 0 0

32

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200300] Notes - Borrowings


Classification of borrowings [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Long-term [Member] Term loans from banks [Member] Rupee term loans from banks [Member] Secured borrowings [Member] Secured borrowings [Member]

01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details of personal security given by promoters, other shareholders or other third parties, though such security does not result in classification of borrowings as secured Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest Classification of borrowings [Table]

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

55,80,99,918

65,62,32,048

55,80,99,918

65,62,32,048

Textual information Textual information Textual information Textual information (25) [See below] (26) [See below] (27) [See below] (28) [See below]

Yes

Yes

0 55,80,99,918 Various Various

0 65,62,32,048 Various

0 55,80,99,918 Various

0 65,62,32,048

0 0

0 0

0 0

0 0

..(2)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Long-term [Member] Other loans and advances [Member] Loans taken for fixed assets [Member] Secured borrowings [Member] Secured borrowings [Member]

01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

21,08,935

9,37,648

21,08,935

9,37,648

Secured by S e c u r e d b y Secured by S e c u r e d by hypothecation of the hypothecation of the hypothecation of the hypothecation of the vehicles that have vehicles that have vehicles that have vehicles that have been acquired. been acquired. been acquired. been acquired.

0 0 Various Various

0 0 Various

0 0 Various

0 0

0 0

0 0

0 0

0 0

33

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Classification of borrowings [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Long-term [Member] Loans taken for vehicles [Member] Secured borrowings [Member]

01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details of personal security given by promoters, other shareholders or other third parties, though such security does not result in classification of borrowings as secured Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest

01/04/2010 to 31/03/2011

21,08,935

9,37,648

Secured by S e c u r e d by hypothecation of the hypothecation of the vehicles that have vehicles that have been acquired. been acquired. No No

0 0 Various 0 0 Various

0 0

0 0

Unless otherwise specified, all monetary values are in INR


31/03/2012 Disclosure of notes on borrowings explanatory [TextBlock] Share long-term borrowings joint ventures Share short-term borrowings joint ventures
0 0

31/03/2011
0 0

Textual information (25)


Nature of security
Secured by a first pari passu charge on all existing and future current assets / moveable fixed assets (other than assets specifically charged to other lenders) and escrow of credit card receivables. The loan is also secured by keyman insurance policies taken by the company for the promoter director and his relatives.

Textual information (26)


Nature of security
Secured by a first pari passu charge on all existing and future current assets / moveable fixed assets (other than assets specifically charged to other lenders) and escrow of credit card receivables. The loan is also secured by keyman insurance policies taken by the company for the promoter director and his relatives.

Textual information (27)


Nature of security
Secured by a first pari passu charge on all existing and future current assets / moveable fixed assets (other than assets specifically charged to other lenders) and escrow of credit card receivables. The loan is also secured by keyman insurance policies taken by the company for the promoter director and his relatives.

34

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (28)


Nature of security
Secured by a first pari passu charge on all existing and future current assets / moveable fixed assets (other than assets specifically charged to other lenders) and escrow of credit card receivables. The loan is also secured by keyman insurance policies taken by the company for the promoter director and his relatives.

[201000] Notes - Tangible assets


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

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Company total tangible assets [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

17,83,27,045

36,39,58,349

17,83,27,045

36,39,58,349

0 -19,21,39,941 0

0 -16,21,07,144 0

0 19,21,39,941 0 16,21,07,144 0

0 0

0 0 0 0

0 72,64,188 72,64,188

0 69,13,350 69,13,350

0 3,94,91,624 3,94,91,624

0 4,96,22,440 4,96,22,440

0 3,22,27,436 3,22,27,436

0 4,27,09,090 4,27,09,090

0 21,50,320 21,50,320 -1,89,26,764 107,27,61,036

0 0 0 19,49,37,855 109,36,80,490

0 21,50,320 21,50,320 14,09,85,741 173,66,84,579

0 0 0 31,43,35,909 160,11,46,276 0 0 15,99,12,505 66,39,23,543 0 0 11,93,98,054 50,74,65,786

35

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Land [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

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

0 0 0

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000 0 0 0 0 0 0 0 0

36

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Land [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

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

0 0 0

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000

0 0 0 0 2,65,00,000 0 0 0 0 0 0 0 0

37

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Buildings [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 -16,170 0

0 -16,170 0

0 16,170 0 16,170 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 -16,170 8,74,107

0 0 0 -16,170 8,90,277

0 0 0 0 9,91,995

0 0 0 0 9,91,995 0 0 16,170 1,17,888 0 0 16,170 1,01,718

38

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(5)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Factory building [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 -16,170 0

0 -16,170 0

0 16,170 0 16,170 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 -16,170 8,74,107

0 0 0 -16,170 8,90,277

0 0 0 0 9,91,995

0 0 0 0 9,91,995 0 0 16,170 1,17,888 0 0 16,170 1,01,718

39

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(6)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Factory building [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 -16,170 0

0 -16,170 0

0 16,170 0 16,170 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 -16,170 8,74,107

0 0 0 -16,170 8,90,277

0 0 0 0 9,91,995

0 0 0 0 9,91,995 0 0 16,170 1,17,888 0 0 16,170 1,01,718

40

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(7)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Plant and equipment [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

3,03,43,987

8,29,41,727

3,03,43,987

8,29,41,727

0 -3,78,98,017 0

0 -3,45,37,715 0

0 3,78,98,017 0 3,45,37,715 0

0 0

0 0 0 0

0 30,49,529 30,49,529

0 8,56,834 8,56,834

0 1,42,89,110 1,42,89,110

0 1,03,25,372 1,03,25,372

0 1,12,39,581 1,12,39,581

0 94,68,538 94,68,538

0 0 0 -1,06,03,559 29,14,56,198

0 0 0 4,75,47,178 30,20,59,757

0 0 0 1,60,54,877 45,45,06,007

0 0 0 7,26,16,355 43,84,51,130 0 0 2,66,58,436 16,30,49,809 0 0 2,50,69,177 13,63,91,373

41

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(8)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Factory equipments [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

3,03,43,987

8,29,41,727

3,03,43,987

8,29,41,727

0 -3,78,98,017 0

0 -3,45,37,715 0

0 3,78,98,017 0 3,45,37,715 0

0 0

0 0 0 0

0 30,49,529 30,49,529

0 8,56,834 8,56,834

0 1,42,89,110 1,42,89,110

0 1,03,25,372 1,03,25,372

0 1,12,39,581 1,12,39,581

0 94,68,538 94,68,538

0 0 0 -1,06,03,559 29,14,56,198

0 0 0 4,75,47,178 30,20,59,757

0 0 0 1,60,54,877 45,45,06,007

0 0 0 7,26,16,355 43,84,51,130 0 0 2,66,58,436 16,30,49,809 0 0 2,50,69,177 13,63,91,373

42

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(9)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Factory equipments [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

3,03,43,987

8,29,41,727

3,03,43,987

8,29,41,727

0 -3,78,98,017 0

0 -3,45,37,715 0

0 3,78,98,017 0 3,45,37,715 0

0 0

0 0 0 0

0 30,49,529 30,49,529

0 8,56,834 8,56,834

0 1,42,89,110 1,42,89,110

0 1,03,25,372 1,03,25,372

0 1,12,39,581 1,12,39,581

0 94,68,538 94,68,538

0 0 0 -1,06,03,559 29,14,56,198

0 0 0 4,75,47,178 30,20,59,757

0 0 0 1,60,54,877 45,45,06,007

0 0 0 7,26,16,355 43,84,51,130 0 0 2,66,58,436 16,30,49,809 0 0 2,50,69,177 13,63,91,373

43

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(10)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Furniture and fixtures [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,58,34,986

94,68,770

1,58,34,986

94,68,770

0 -61,91,714 0

0 -57,57,693 0

0 61,91,714 0 57,57,693 0

0 0

0 0 0 0

0 6,84,580 6,84,580

0 7,37,498 7,37,498

0 28,89,979 28,89,979

0 45,76,416 45,76,416

0 22,05,399 22,05,399

0 38,38,918 38,38,918

0 0 0 89,58,692 4,76,24,512

0 0 0 29,73,579 3,86,65,820

0 0 0 1,29,45,007 7,98,48,721

0 0 0 48,92,354 6,69,03,714 0 0 39,86,315 3,22,24,209 0 0 19,18,775 2,82,37,894

44

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(11)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Furniture and fixtures [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,58,34,986

94,68,770

1,58,34,986

94,68,770

0 -61,91,714 0

0 -57,57,693 0

0 61,91,714 0 57,57,693 0

0 0

0 0 0 0

0 6,84,580 6,84,580

0 7,37,498 7,37,498

0 28,89,979 28,89,979

0 45,76,416 45,76,416

0 22,05,399 22,05,399

0 38,38,918 38,38,918

0 0 0 89,58,692 4,76,24,512

0 0 0 29,73,579 3,86,65,820

0 0 0 1,29,45,007 7,98,48,721

0 0 0 48,92,354 6,69,03,714 0 0 39,86,315 3,22,24,209 0 0 19,18,775 2,82,37,894

45

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(12)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Vehicles [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

96,83,248

96,83,248

0 -31,46,859 0

0 -29,12,644 0

0 31,46,859 0 29,12,644 0

0 0

0 0 0 0

0 123 123

0 18,51,500 18,51,500

0 2,31,931 2,31,931

0 49,71,862 49,71,862

0 2,31,808 2,31,808

0 31,20,362 31,20,362

0 0 0 65,36,266 2,59,55,428

0 0 0 -47,64,144 1,94,19,162

0 0 0 94,51,317 3,53,87,207

0 0 0 -49,71,862 2,59,35,890 0 0 29,15,051 94,31,779 0 0 -2,07,718 65,16,728

46

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(13)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Motor vehicles [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

96,83,248

96,83,248

0 -31,46,859 0

0 -29,12,644 0

0 31,46,859 0 29,12,644 0

0 0

0 0 0 0

0 123 123

0 18,51,500 18,51,500

0 2,31,931 2,31,931

0 49,71,862 49,71,862

0 2,31,808 2,31,808

0 31,20,362 31,20,362

0 0 0 65,36,266 2,59,55,428

0 0 0 -47,64,144 1,94,19,162

0 0 0 94,51,317 3,53,87,207

0 0 0 -49,71,862 2,59,35,890 0 0 29,15,051 94,31,779 0 0 -2,07,718 65,16,728

47

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(14)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Motor vehicles [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

96,83,248

96,83,248

0 -31,46,859 0

0 -29,12,644 0

0 31,46,859 0 29,12,644 0

0 0

0 0 0 0

0 123 123

0 18,51,500 18,51,500

0 2,31,931 2,31,931

0 49,71,862 49,71,862

0 2,31,808 2,31,808

0 31,20,362 31,20,362

0 0 0 65,36,266 2,59,55,428

0 0 0 -47,64,144 1,94,19,162

0 0 0 94,51,317 3,53,87,207

0 0 0 -49,71,862 2,59,35,890 0 0 29,15,051 94,31,779 0 0 -2,07,718 65,16,728

48

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(15)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Office equipment [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,55,71,274

3,27,48,568

1,55,71,274

3,27,48,568

0 -1,77,54,786 0

0 -1,52,42,829 0

0 1,77,54,786 0 1,52,42,829 0

0 0

0 0 0 0

0 10,78,421 10,78,421

0 32,32,523 32,32,523

0 99,28,142 99,28,142

0 91,13,294 91,13,294

0 88,49,721 88,49,721

0 58,80,771 58,80,771

0 0 0 -32,61,933 13,64,23,125

0 0 0 1,42,73,216 14,16,77,748

0 0 0 56,43,132 20,05,47,366

0 0 0 2,36,35,274 20,03,51,672 0 0 89,05,065 6,41,24,241 0 0 93,62,058 5,86,73,924

49

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(16)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Computer equipments [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

18,20,563

58,41,016

18,20,563

58,41,016

0 -50,88,660 0

0 -59,66,089 0

0 50,88,660 0 59,66,089 0

0 0

0 0 0 0

0 62,422 62,422

0 1,30,464 1,30,464

0 20,89,068 20,89,068

0 24,33,165 24,33,165

0 20,26,646 20,26,646

0 23,02,701 23,02,701

0 0 0 -33,30,519 1,18,23,635

0 0 0 -2,55,537 1,71,46,844

0 0 0 -2,68,505 3,64,67,600

0 0 0 34,07,851 4,21,83,543 0 0 30,62,014 2,46,43,965 0 0 36,63,388 2,50,36,699

50

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(17)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Computer equipments [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

18,20,563

58,41,016

18,20,563

58,41,016

0 -50,88,660 0

0 -59,66,089 0

0 50,88,660 0 59,66,089 0

0 0

0 0 0 0

0 62,422 62,422

0 1,30,464 1,30,464

0 20,89,068 20,89,068

0 24,33,165 24,33,165

0 20,26,646 20,26,646

0 23,02,701 23,02,701

0 0 0 -33,30,519 1,18,23,635

0 0 0 -2,55,537 1,71,46,844

0 0 0 -2,68,505 3,64,67,600

0 0 0 34,07,851 4,21,83,543 0 0 30,62,014 2,46,43,965 0 0 36,63,388 2,50,36,699

51

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(18)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Other equipments [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,37,50,711

2,69,07,552

1,37,50,711

2,69,07,552

0 -1,26,66,126 0

0 -92,76,740 0

0 1,26,66,126 0 92,76,740 0

0 0

0 0 0 0

0 10,15,999 10,15,999

0 31,02,059 31,02,059

0 78,39,074 78,39,074

0 66,80,129 66,80,129

0 68,23,075 68,23,075

0 35,78,070 35,78,070

0 0 0 68,586 12,45,99,490

0 0 0 1,45,28,753 12,45,30,904

0 0 0 59,11,637 16,40,79,766

0 0 0 2,02,27,423 15,81,68,129 0 0 58,43,051 3,94,80,276 0 0 56,98,670 3,36,37,225

52

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(19)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Other equipments [Member] Owned assets [Member] Gross carrying amount [Member]

Carrying amount [Member]

Accumulated depreciation and impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,37,50,711

2,69,07,552

1,37,50,711

2,69,07,552

0 -1,26,66,126 0

0 -92,76,740 0

0 1,26,66,126 0 92,76,740 0

0 0

0 0 0 0

0 10,15,999 10,15,999

0 31,02,059 31,02,059

0 78,39,074 78,39,074

0 66,80,129 66,80,129

0 68,23,075 68,23,075

0 35,78,070 35,78,070

0 0 0 68,586 12,45,99,490

0 0 0 1,45,28,753 12,45,30,904

0 0 0 59,11,637 16,40,79,766

0 0 0 2,02,27,423 15,81,68,129 0 0 58,43,051 3,94,80,276 0 0 56,98,670 3,36,37,225

53

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(20)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Leasehold improvements [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

10,68,93,550

23,87,99,284

10,68,93,550

23,87,99,284

0 -12,71,32,395 0

0 -10,36,40,093 0

0 12,71,32,395 0 10,36,40,093 0

0 0

0 0 0 0

0 24,51,535 24,51,535

0 2,34,995 2,34,995

0 1,21,52,462 1,21,52,462

0 2,06,35,496 2,06,35,496

0 97,00,927 97,00,927

0 2,04,00,501 2,04,00,501

0 21,50,320 21,50,320 -2,05,40,060 54,39,27,666

0 0 0 13,49,24,196 56,44,67,726

0 21,50,320 21,50,320 9,68,91,408 93,89,03,283

0 0 0 21,81,63,788 84,20,11,875 0 0 11,74,31,468 39,49,75,617 0 0 8,32,39,592 27,75,44,149

54

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of tangible assets [Table]

..(21)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Leasehold improvements [Member] Owned assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 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 Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

10,68,93,550

23,87,99,284

10,68,93,550

23,87,99,284

0 -12,71,32,395 0

0 -10,36,40,093 0

0 12,71,32,395 0 10,36,40,093 0

0 0

0 0 0 0

0 24,51,535 24,51,535

0 2,34,995 2,34,995

0 1,21,52,462 1,21,52,462

0 2,06,35,496 2,06,35,496

0 97,00,927 97,00,927

0 2,04,00,501 2,04,00,501

0 21,50,320 21,50,320 -2,05,40,060 54,39,27,666

0 0 0 13,49,24,196 56,44,67,726

0 21,50,320 21,50,320 9,68,91,408 93,89,03,283

0 0 0 21,81,63,788 84,20,11,875 0 0 11,74,31,468 39,49,75,617 0 0 8,32,39,592 27,75,44,149

55

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information tangible assets [Table]

..(1)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Company total tangible assets [Member] Owned and leased assets [Member] Land [Member] Owned and leased assets [Member] Owned assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition Share tangible assets joint ventures, net
Straight Method Total

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method Total

Line Straight Method 0%

Line Straight Method 0%

Line Straight Method 0%

Line Straight Method 0%

Line

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

56

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information tangible assets [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Buildings [Member] Owned and leased assets [Member] Factory building [Member] Owned and leased assets Owned assets [Member] [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 1.63%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 1.63%

Line Straight Method 3.34%

Line Straight Method 3.34%

Line Straight Method 3.34%

Line Straight Method 3.34%

Line

0 0

0 0

0 0

0 0

0 0

0 0

Disclosure of additional information tangible assets [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Plant and equipment [Member] Owned and leased assets [Member] Factory equipments [Member] Owned and leased assets Owned assets [Member] [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 1.63%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 1.63%

Line Straight Method 4.75%

Line Straight Method 4.75%

Line Straight Method 4.75%

Line Straight Method 4.75%

Line

0 0

0 0

0 0

0 0

0 0

0 0

57

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information tangible assets [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Furniture and fixtures [Member] Owned and leased assets Owned assets [Member] [Member] Vehicles [Member] Owned and leased assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 6.33%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 6.33%

Line Straight Method 6.33%

Line Straight Method 6.33%

Line Straight Method 9.50%

Line Straight Method 9.50%

Line

0 0

0 0

0 0

0 0

0 0

0 0

Disclosure of additional information tangible assets [Table]

..(5)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Motor vehicles [Member] Owned and leased assets Owned assets [Member] [Member] Office equipment [Member] Owned and leased assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 9.50%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 9.50%

Line Straight Method 9.50%

Line Straight Method 9.50%

Line Straight Method 4.75%

Line Straight Method 4.75%

Line

0 0

0 0

0 0

0 0

0 0

0 0

58

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information tangible assets [Table]

..(6)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Computer equipments [Member] Owned and leased assets Owned assets [Member] [Member] Other equipments [Member] Owned and leased assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 16.21%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 16.21%

Line Straight Method 16.21%

Line Straight Method 16.21%

Line Straight Method 4.75%

Line Straight Method 4.75%

Line

0 0

0 0

0 0

0 0

0 0

0 0

Disclosure of additional information tangible assets [Table]

..(7)

Unless otherwise specified, all monetary values are in INR


Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Other equipments [Member] Owned assets [Member] Leasehold improvements [Member] Owned and leased assets Owned assets [Member] [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 4.75%

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Line Straight Method 4.75%

Line Straight Method

Line Straight Method

Line Straight Method

Line Straight Method

Line

Lease Period

Lease Period

Lease Period

Lease Period

0 0

0 0

0 0

0 0

0 0

0 0

59

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on tangible assets explanatory [TextBlock] Share tangible assets joint ventures, net
0

01/04/2010 to 31/03/2011
0

60

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201100] Notes - Intangible assets


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

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Company total intangible assets [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,04,44,986 0

0 53,05,249

1,04,44,986 0

0 53,05,249

0 1,04,44,986 -74,89,276 0

0 53,05,249 -59,49,929 0

0 1,04,44,986

0 53,05,249 74,89,276 0 59,49,929 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 0 0 29,55,710 3,43,88,403

0 0 0 -6,44,680 2,94,40,003

0 0 0 1,04,44,986 7,40,19,229

0 0 0 53,05,249 5,81,26,805 0 0 74,89,276 3,96,30,826 0 0 59,49,929 2,86,86,802

61

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Goodwill [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -53,840 0

0 0 -53,840 0

0 0

0 0 53,840 0 53,840 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 0 0 -53,840 2,14,033

0 0 0 -53,840 2,67,873

0 0 0 0 14,71,556

0 0 0 0 14,71,556 0 0 53,840 12,57,523 0 0 53,840 12,03,683

62

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Goodwill on consolidation subsidiaries [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -53,840 0

0 0 -53,840 0

0 0

0 0 53,840 0 53,840 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 0 0 -53,840 2,14,033

0 0 0 -53,840 2,67,873

0 0 0 0 14,71,556

0 0 0 0 14,71,556 0 0 53,840 12,57,523 0 0 53,840 12,03,683

63

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Goodwill on consolidation subsidiaries [Member] Internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -53,840 0

0 0 -53,840 0

0 0

0 0 53,840 0 53,840 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 0 0 -53,840 2,14,033

0 0 0 -53,840 2,67,873

0 0 0 0 14,71,556

0 0 0 0 14,71,556 0 0 53,840 12,57,523 0 0 53,840 12,03,683

64

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(5)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Brands and trade marks [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -45,80,000 0

0 0 -45,80,000 0

0 0

0 0 45,80,000 0 45,80,000 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 -45,80,000 1,82,07,068

0 0 0 -45,80,000 2,27,87,068

0 0 0 0 4,58,00,000

0 0 0 0 4,58,00,000 0 0 45,80,000 2,75,92,932 0 0 45,80,000 2,30,12,932

65

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(6)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Brands [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -45,80,000 0

0 0 -45,80,000 0

0 0

0 0 45,80,000 0 45,80,000 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 -45,80,000 1,82,07,068

0 0 0 -45,80,000 2,27,87,068

0 0 0 0 4,58,00,000

0 0 0 0 4,58,00,000 0 0 45,80,000 2,75,92,932 0 0 45,80,000 2,30,12,932

66

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(7)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Brands [Member] Internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -45,80,000 0

0 0 -45,80,000 0

0 0

0 0 45,80,000 0 45,80,000 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 -45,80,000 1,82,07,068

0 0 0 -45,80,000 2,27,87,068

0 0 0 0 4,58,00,000

0 0 0 0 4,58,00,000 0 0 45,80,000 2,75,92,932 0 0 45,80,000 2,30,12,932

67

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(8)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Computer software [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,04,44,986 0

0 53,05,249

1,04,44,986 0

0 53,05,249

0 1,04,44,986 -17,45,436 0

0 53,05,249 -2,06,089 0

0 1,04,44,986

0 53,05,249 17,45,436 0 2,06,089 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 0 0 86,99,550 1,57,91,400

0 0 0 50,99,160 50,99,160

0 0 0 1,04,44,986 2,11,97,673

0 0 0 53,05,249 53,05,249 0 0 17,45,436 54,06,273 0 0 2,06,089 2,06,089

68

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(9)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Computer software [Member] Intangible assets other than internally generated [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

1,04,44,986 0

0 53,05,249

1,04,44,986 0

0 53,05,249

0 1,04,44,986 -17,45,436 0

0 53,05,249 -2,06,089 0

0 1,04,44,986

0 53,05,249 17,45,436 0 2,06,089 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 0 0 86,99,550 1,57,91,400

0 0 0 50,99,160 50,99,160

0 0 0 1,04,44,986 2,11,97,673

0 0 0 53,05,249 53,05,249 0 0 17,45,436 54,06,273 0 0 2,06,089 2,06,089

69

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(10)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Other intangible assets [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0

0 0

0 0

0 0

0 0 -11,10,000 0

0 0 -11,10,000 0

0 0

0 0 11,10,000 0 11,10,000 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 0 0 -11,10,000 1,75,902

0 0 0 -11,10,000 12,85,902

0 0 0 0 55,50,000

0 0 0 0 55,50,000 0 0 11,10,000 53,74,098 0 0 11,10,000 42,64,098

70

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(11)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Other intangible assets, others [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Nature of other intangible assets Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
Cinematograph Film

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Cinematograph Film

Cinematograph Film

Cinematograph Film

Cinematograph Film

Cinematograph Film

0 0

0 0

0 0

0 0

0 0 -11,10,000 0

0 0 -11,10,000 0

0 0

0 0 11,10,000 0 11,10,000 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 0 0 -11,10,000 1,75,902

0 0 0 -11,10,000 12,85,902

0 0 0 0 55,50,000

0 0 0 0 55,50,000 0 0 11,10,000 53,74,098 0 0 11,10,000 42,64,098

71

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of intangible assets [Table]

..(12)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Other intangible assets, others [Member] Internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]

01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Nature of other intangible assets Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
Cinematograph Film

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Cinematograph Film

Cinematograph Film

Cinematograph Film

Cinematograph Film

Cinematograph Film

0 0

0 0

0 0

0 0

0 0 -11,10,000 0

0 0 -11,10,000 0

0 0

0 0 11,10,000 0 11,10,000 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 0 0 -11,10,000 1,75,902

0 0 0 -11,10,000 12,85,902

0 0 0 0 55,50,000

0 0 0 0 55,50,000 0 0 11,10,000 53,74,098 0 0 11,10,000 42,64,098

72

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information intangible assets [Table]

..(1)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Company total intangible assets [Member] Internally generated and other than internally generated intangible assets [Member] Goodwill [Member] Internally generated and other than internally generated intangible assets [Member] Goodwill on consolidation subsidiaries [Member] Internally generated and other than internally generated intangible assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Various Straight Method

Various Line Straight Method

10 years Line Straight Method

10 years Line Straight Method

10 years Line Straight Method

10 years Line Straight Method Line

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Disclosure of additional information intangible assets [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Goodwill on consolidation subsidiaries [Member] Internally generated intangible assets [Member] Brands and trade marks [Member] Internally generated and other than internally generated intangible assets [Member] Brands [Member] Internally generated and other than internally generated intangible assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

10 years Straight Method

10 years Line Straight Method

10 years Line Straight Method

10 years Line Straight Method

10 years Line Straight Method

10 years Line Straight Method Line

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

73

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of additional information intangible assets [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Brands [Member] Internally generated intangible assets [Member] Computer software [Member] Internally generated and other Intangible assets other than than internally generated internally generated [Member] intangible assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

10 years Straight Method

10 years Line Straight Method

6 years Line Straight Method

6 years Line Straight Method

6 years Line Straight Method

6 years Line Straight Method Line

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Disclosure of additional information intangible assets [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Other intangible assets [Member] Other intangible assets, others [Member] Internally generated and other Internally generated and other Internally generated intangible than internally generated than internally generated assets [Member] intangible assets [Member] intangible assets [Member]

01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

5 years Straight Method

5 years Line Straight Method

5 years Line Straight Method

5 years Line Straight Method

5 years Line Straight Method

5 years Line Straight Method Line

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on intangible assets explanatory [TextBlock] Aggregate amount of research and development expenditure recognised as expense Share intangible assets joint ventures, net
0 0

01/04/2010 to 31/03/2011
0 0

74

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200400] Notes - Non-current investments


Details of non-current investments [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Classification of non-current investments [Axis] Inv1 Inv2

01/04/2011 to 31/03/2012 Non-current investments [Abstract] Disclosure of details of non-current investments [Abstract] Details of non-current investments [LineItems] Type of non-current investments Class of non-current investments Nature of non-current investments Non-current investments

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Name of body corporate in whom investment has been made

Investment in Investment in Investments in Investments in subsidiaries equity subsidiaries equity government or trust government or trust instruments instruments securities securities Trade investments Trade investments Other investments Other investments Unquoted Unquoted Unquoted Unquoted 80,80,26,612 80,80,26,612 23,000 23,000 1. VLCC India 1. VLCC India Limited, 2. VLCC Limited, 2. VLCC Personal Care Personal Care 6 year National 6 year National Limited, 3. VLCC Limited, 3. VLCC Savings Cerificate Savings Cerificate International Inc., 4. International Inc., 4. VLCC Retail VLCC Retail Limited Limited Subsidiaries Subsidiaries [shares] 23,000 [shares] 23,000

Details of whether such body corporate is subsidiary, associate, joint venture or controlled special purpose entity Nature of non-current investment made in body corporate Details of non-current investment made in partnership firms [Abstract] Details of capital of partnership firm [Abstract] Total capital of partnership firm Details of share of each partner in capital of partnership firm

[shares] [shares] 80,93,81,612 80,93,81,612

0 0

0 0

0 0

0 0

Unless otherwise specified, all monetary values are in INR


31/03/2012 Disclosure of notes on non-current investments explanatory [TextBlock] Aggregate amount of quoted non-current investments Market value of quoted non-current investments Aggregate amount of unquoted non-current investments Aggregate provision for diminution in value of non-current investments Share non-current investments joint ventures
0 0 80,80,49,612 13,55,000 0

31/03/2011
0 0 80,80,49,612 13,55,000 0

[200500] Notes - Current investments


Unless otherwise specified, all monetary values are in INR
31/03/2012 Disclosure of notes on current investments explanatory [TextBlock] Aggregate amount of quoted current investments Market value of quoted current investments Aggregate amount of unquoted current investments Aggregate provision for diminution in value of current investments Share current investments joint ventures
0 0 0 0 0

31/03/2011
0 0 0 0 0

75

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200600] Notes - Subclassification and notes on liabilities and assets


Classification of inventories [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Classification of inventories [Axis] Company total inventories [Member] Stock-in-trade [Member]

01/04/2011 to 31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Inventories notes [Abstract] Inventories [Abstract] Classification of inventories [Abstract] Details of inventories [LineItems] Inventories Goods in transit Mode of valuation

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

8,70,95,929 9,96,62,178 1,63,27,327 1,50,58,388 5,17,457 49,612 0 0 Textual information Textual information Textual information Textual information (29) [See below] (30) [See below] (31) [See below] (32) [See below]

Classification of inventories [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classification of inventories [Axis] Other inventories [Member] Other inventories, others [Member]

01/04/2011 to 31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Inventories notes [Abstract] Inventories [Abstract] Classification of inventories [Abstract] Details of inventories [LineItems] Inventories Goods in transit Mode of valuation Nature of other inventories

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

7,02,51,145 8,45,54,178 7,02,51,145 8,45,54,178 5,17,457 49,612 5,17,457 49,612 Textual information Textual information Textual information Textual information (33) [See below] (34) [See below] (35) [See below] (36) [See below] Consumables Consumables Consumables Consumables

76

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(1)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Long-term [Member] Capital advances [Member] Security deposits [Member] Unsecured considered good [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

1,73,88,241 0 1,73,88,241

2,65,62,934 0 2,65,62,934

15,01,17,090 0 15,01,17,090

14,73,27,372 0 14,73,27,372

0 0 1,73,88,241 1,73,88,241

0 0 2,65,62,934 2,65,62,934

0 0 15,01,17,090 15,01,17,090

0 0 14,73,27,372 14,73,27,372

0 0

0 0

0 0

0 0

77

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Long-term [Member] Loans advances given employees [Member] Unsecured considered good [Member] Short-term [Member] Security deposits [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

7,51,785 0 7,51,785

72,039 0 72,039

1,05,81,000 0 1,05,81,000

1,37,75,571 0 1,37,75,571

0 0 7,51,785 7,51,785

0 0 72,039 72,039

0 0 1,05,81,000 1,05,81,000

0 0 1,37,75,571 1,37,75,571

0 0

0 0

0 0

0 0

78

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Loans and advances to related parties Loans advances given subsidiaries [Member] [Member] Unsecured considered good [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

78,20,343 0 78,20,343

79,48,494 0 79,48,494

78,20,343 0 78,20,343

79,48,494 0 79,48,494

0 0 78,20,343 78,20,343

0 0 79,48,494 79,48,494

0 0 78,20,343 78,20,343

0 0 79,48,494 79,48,494

0 0

0 0

0 0

0 0

79

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Loans advances given suppliers Loans advances given employees [Member] [Member] Unsecured considered good [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

23,86,565 0 23,86,565

72,19,311 0 72,19,311

21,71,543 0 21,71,543

21,51,585 0 21,51,585

0 0 23,86,565 23,86,565

0 0 72,19,311 72,19,311

0 0 21,71,543 21,71,543

0 0 21,51,585 21,51,585

0 0

0 0

0 0

0 0

80

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(5)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Advance tax Prepaid expenses [Member] [Member] Unsecured Unsecured considered good [Member] considered good [Member] Other advance taxes [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2011

31/03/2011

57,64,563 0 57,64,563

46,71,665 0 46,71,665

1,86,939 0 1,86,939

1,86,939 0 1,86,939

0 0 57,64,563 57,64,563

0 0 46,71,665 46,71,665

0 0 1,86,939 1,86,939

0 0 1,86,939 1,86,939

0 0

0 0

0 0

0 0

81

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Loans and advances [Table]

..(6)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] VAT receivable [Member] Service tax receivable [Member] Unsecured considered good [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

12,031 0 12,031

1,14,582 0 1,14,582

90,47,781 0 90,47,781

92,10,052 0 92,10,052

0 0 12,031 12,031

0 0 1,14,582 1,14,582

0 0 90,47,781 90,47,781

0 0 92,10,052 92,10,052

0 0

0 0

0 0

0 0

82

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Subclassification of trade receivables [Table]

..(1)

Unless otherwise specified, all monetary values are in INR


Classification of assets based on security [Axis] Classification of assets based on security [Member] Unsecured considered good [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Trade receivables notes [Abstract] Trade receivables [Abstract] Subclassification of trade receivables [Abstract] Subclassification of trade receivables [LineItems] Breakup of trade receivables [Abstract] Trade receivables, gross Allowance for bad and doubtful debts Total trade receivables Details of trade receivables due by directors, other officers or others [Abstract] Trade receivables due by directors Trade receivables due by other officers Trade receivables due by others Total trade receivables due by directors, other officers or others Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] Trade receivables due by firms in which any director is partner Trade receivables due by private companies in which any director is director Trade receivables due by private companies in which any director is member Total trade receivables due by firms or companies in which any director is partner or director

31/03/2011

31/03/2012

31/03/2011

86,67,398 0 86,67,398

98,53,400 0 98,53,400

86,67,398 0 86,67,398

98,53,400 0 98,53,400

0 0 86,67,398 86,67,398

0 0 98,53,400 98,53,400

0 0

0 0

83

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of breakup of provisions [Table]

..(1)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Classification based on time period [Member] Long-term [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Provisions notes [Abstract] Disclosure of breakup of provisions [Abstract] Disclosure of breakup of provisions [LineItems] Provisions [Abstract] Provisions for employee benefits [Abstract] Provision gratuity Provision leave encashment Provision pension Provision employee insurance scheme Provision other employee related liabilities Total provisions for employee benefits Provision for corporate tax [Abstract] Provision for current tax Provision for wealth tax Provision for fringe benefit tax Provision for other tax Provision for corporate dividend tax Total provision for corporate tax Provision for proposed dividend [Abstract] Provision for proposed equity dividend [Abstract] Provision for proposed equity interim dividend Provision for proposed equity final dividend Provision for proposed equity special dividend Total provision for proposed equity dividend Provision for proposed preference dividend [Abstract] Provision for proposed preference interim dividend Provision for proposed preference final dividend Provision for proposed preference special dividend Total provision for proposed preference dividend Total provision for proposed dividend Provision for statutory liabilities Provision for abandonment cost Other provisions Total provisions Share provisions joint ventures

31/03/2011

31/03/2012

31/03/2011

0 53,95,552 0 0 0 53,95,552 2,57,20,105 1,61,000 0 0 0 2,58,81,105

0 63,51,000 0 0 0 63,51,000 2,40,66,315 1,57,000 0 0 7,00,415 2,49,23,730

0 50,56,053 0 0 0 50,56,053 0 0 0 0 0 0

0 59,90,233 0 0 0 59,90,233 0 0 0 0 0 0

0 0 0 0

0 43,17,555 0 43,17,555

0 0 0 0

0 0 0 0

0 0 0 0 0 0 0 0 3,12,76,657 0

0 0 0 0 43,17,555 0 0 0 3,55,92,285 0

0 0 0 0 0 0 0 0 50,56,053

0 0 0 0 0 0 0 0 59,90,233

84

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of breakup of provisions [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Classification based on time period [Axis] Short-term [Member]

31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Provisions notes [Abstract] Disclosure of breakup of provisions [Abstract] Disclosure of breakup of provisions [LineItems] Provisions [Abstract] Provisions for employee benefits [Abstract] Provision gratuity Provision leave encashment Provision pension Provision employee insurance scheme Provision other employee related liabilities Total provisions for employee benefits Provision for corporate tax [Abstract] Provision for current tax Provision for wealth tax Provision for fringe benefit tax Provision for other tax Provision for corporate dividend tax Total provision for corporate tax Provision for proposed dividend [Abstract] Provision for proposed equity dividend [Abstract] Provision for proposed equity interim dividend Provision for proposed equity final dividend Provision for proposed equity special dividend Total provision for proposed equity dividend Provision for proposed preference dividend [Abstract] Provision for proposed preference interim dividend Provision for proposed preference final dividend Provision for proposed preference special dividend Total provision for proposed preference dividend Total provision for proposed dividend Provision for statutory liabilities Provision for abandonment cost Other provisions Total provisions

31/03/2011

0 3,39,499 0 0 0 3,39,499 2,57,20,105 1,61,000 0 0 0 2,58,81,105

0 3,60,767 0 0 0 3,60,767 2,40,66,315 1,57,000 0 0 7,00,415 2,49,23,730

0 0 0 0 0 0 0 0 0 0 0 0 2,62,20,604

0 43,17,555 0 43,17,555 0 0 0 0 43,17,555 0 0 0 2,96,02,052

85

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of subclassification and notes on liabilities and assets explanatory [TextBlock] Trade payables, long-term Gross amount due to customers for contract work, non-current Others long-term, others Total others, long-term Total other long-term liabilities Share other long-term liabilities joint ventures Share provisions joint ventures Current maturities of long-term debt Current maturities of finance lease obligations Interest accrued but not due on borrowings Interest accrued and due on borrowings Debentures claimed but not paid Income received in advance Unpaid dividends Unpaid matured deposits and interest accrued thereon Unpaid matured debentures and interest accrued thereon Withholding taxes payable Service tax payable VAT payable Excise duty payable Taxes payable current tax Taxes payable wealth tax Taxes payable sales tax Taxes payable other tax Accrued expenses payable Other accrued expenses Security deposits refundable, current Customer deposits refundable, current Other deposits refundable, current Total deposits refundable current Gross amount due to customers for contract work, current Public deposit payable, current Total other payables, current Derivative liabilities Advance received against contracts Advance received from customers Other advance received Bills payable acceptances Retention money payable Accrued salary payable Accrued payroll liabilities, other Short-term employee related liabilities Contribution to provident fund scheme Current liabilities portion of share application money pending allotment Other current liabilities, others Total other current liabilities Share other current liabilities joint ventures Share long-term loans and advances joint ventures Share short-term loans and advances joint ventures Share long-term trade receivables joint ventures Gross amount due from customers for contract work, non-current Other non-current assets, others Total other non-current assets Nature of other non-current assets, others Share other non-current assets joint ventures Share inventories joint ventures 01/04/2010 to 31/03/2011

0 0 18,20,676 18,20,676 18,20,676 0 0 21,23,55,853 0 74,54,666 0 0 12,00,000 1,611 0 0 0 0 0 0 0 0 0 1,61,43,295 0 0 0 0 0 0 0 0 1,61,43,295 0 0 21,69,03,173 0 0 0 0 0 0 0 0

0 0 69,72,938 69,72,938 69,72,938 0 0 20,88,75,355 0 71,66,700 0 0 16,89,655 0 0 0 0 0 0 0 0 0 0 1,63,26,810 0 0 4,81,978 0 0 4,81,978 0 0 1,68,08,788 0 0 16,82,01,056 0 0 0 0 0 0 0 0

1,99,61,432 4,12,14,488 47,40,20,030 44,39,56,042 0 0 0 0 0 0 0 0 0 0 4,59,172 8,50,019 4,59,172 8,50,019 Deposits with Banks and Deposits with Banks and Interest accrued Interest accrued thereon. thereon. 0 0 0 0

86

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Aggregate amount of trade receivables outstanding for period exceeding six months Share trade receivables joint ventures Fixed deposits with banks Other deposits with banks Other balances with banks Total balance with banks Cheques, drafts on hand Cash on hand Others Total cash and cash equivalents Other bank balances Total cash and bank balances Earmarked balances with banks Balances held with banks to extent held as margin money Balances held with banks to extent held as security against borrowings Balances held with banks to extent held as guarantees Balances held with banks to extent held against other commitments Total balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments Bank deposits with more than twelve months maturity Share cash and cash equivalents joint ventures Unbilled revenue Unamortised premium of forward contracts Other unamortised expenses Gross amount due from customers for contract work, current Dividend receivable, subsidiaries Dividend receivable, others Total dividend receivable Derivative assets Tangible assets held for sale Other current assets, others Total other current assets Nature of other current assets Share other current assets joint ventures

37,08,238 0 0 11,69,676 14,97,31,656 15,09,01,332 1,22,77,369 3,13,35,449 0 19,45,14,150 0 19,45,14,150 0 0 0 0 0 0

10,11,487 0 0 43,14,503 14,16,20,911 14,59,35,414 1,00,02,420 2,24,26,379 0 17,83,64,213 0 17,83,64,213 0 0 0 0 0 0

4,55,962 31,24,503 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 68,96,353 43,05,642 68,96,353 43,05,642 Interest Accrued on Interest Accrued on Deposits, Insurance Deposits, Insurance Claims etc. Claims etc. 0 0

Textual information (29)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (30)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (31)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

87

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (32)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (33)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (34)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (35)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

Textual information (36)


Mode of valuation
Valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges.

[200700] Notes - Additional disclosures on balance sheet


Details of disclosures required under MSMED Act 2006 [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Micro small medium enterprises [Axis] MSMED

01/04/2011 to 31/03/2012 Additional balance sheet notes [Abstract] Details of disclosures required under MSMED Act 2006 [Abstract] Details of disclosures required under MSMED Act 2006 [LineItems] Principal and interest due remaining unpaid [Abstract] Principal due remaining unpaid Interest due remaining unpaid Total principal and interest due remaining unpaid Amount of interest paid under MSMED Act 2006 Amount of payments made to supplier beyond due date during year Amount of interest due and payable for period Amount of interest accrued and remaining unpaid at end of accounting year Amount of further interest due and payable even in succeeding year Maximum amount outstanding for period from micro small medium enterprises Name supplier being micro small medium enterprises
88

01/04/2010 to 31/03/2011

22,435 2,205 24,640 0 1,21,102 7,686 13,041 1,258 1,21,102 Various Various

2,40,296 4,097 2,44,393 0 44,647 4,097 4,097 0 44,647

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of additional balance sheet notes explanatory [TextBlock] Claims against company not acknowledged as debt Guarantees Other money for which company is contingently liable Total contingent liabilities Estimated amount of contracts remaining to be executed on capital account and not provided for Uncalled liability on shares and other investments partly paid Other commitments Total commitments Total contingent liabilities and commitments Amount of dividends proposed to be distributed to equity shareholders Amount of per share dividend proposed to be distributed to equity shareholders Amount of dividends proposed to be distributed to preference shareholders Amount of per share dividend proposed to be distributed to preference shareholders Arrears of fixed cumulative dividends on preference shares Outstanding unutilised amounts received in respect of issue of securities for specific purpose Amount of unutilised amounts invested Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee having share capital Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee not having share capital Financial effect of deviation from accounting standards balance sheet Disclosure of category wise quantitative data about outstanding derivative instruments explanatory [TextBlock] Percentage of equity shares held up by directors and related parties Deposits accepted or renewed during period Deposits matured and claimed but not paid during period Deposits matured and claimed but not paid Deposits matured but not claimed Interest on deposits accrued and due but not paid Additions to equity share warrants during period Deductions in equity share warrants during period Total changes in equity share warrants during period Equity share warrants at end of period Equity share warrants for existing members Equity share warrants for others Total equity share warrants Share application money received during year Share application money paid during year Amount of share application money received back during year Amount of share application money repaid returned back during year Number of person share application money paid during year Number of person share application money received during year Number of person share application money paid as at end of year Number of person share application money received as at end of year Disclosure of whether all assets and liabilities are registered with company Amount of sweat equity shares issued Whether maintenance of cost records by company has been mandated under any cost accounting records rules notified under section 209(1)(d) of companies act,1956 If yes, whether company has filed compliance report with central government Whether audit of cost records of company has been mandated by central government under section 233B of Companies Act, 1956
89
0 73,67,08,750 1,86,35,014 75,53,43,764 46,85,782 0 0 46,85,782 76,00,29,546 0 [shares] 0 0 [shares] 0 0 0 0 0

01/04/2010 to 31/03/2011
0 77,01,54,200 27,28,357 77,28,82,557 47,87,472 0 0 47,87,472 77,76,70,029 43,17,555 [shares] 10 0 [shares] 0 0 0 0 0

0 0 Textual information (37) [See below] 100.00% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Yes 0 No No Yes Textual information (38) [See below]

0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Not Applicable No

Not Applicable No

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Whether company has filed cost audit report Net worth of company Unclaimed share application refund money Unclaimed matured debentures Unclaimed matured deposits Interest unclaimed amount

No 113,55,64,832 0 0 0 0

No 105,53,92,720 0 0 0 0

90

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (37)


Disclosure of category wise quantitative data about outstanding derivative instruments explanatory [Text Block]
Details on derivatives instruments and unhedged foreign currency exposures The year-end foreign currency exposures that have not been hedged by a derivative instrument or otherwise are given below:

Particulars

As at March 31, 2012

As at March 31, 2011

Foreign Rs currency Rs

Foreign Currency

Receivables

Trade receivables

3,720,091

US$ 73,120

1,017,670

US$ 22,820

Short term Loans and Advances

- Loans and advances to 7,820,343 related parties

US$ 153,717 7,948,494 US$ 178,237

- Advance to suppliers

183,760

2,708

Long Terms Loans and Advances

US$ 8,106 - Capital Advance 412,387 -

Payables

42,822 Trade payables 2,896,959 SGD (228) 5,275,677

83,363 SGD (228)

91

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

92

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (38)


Disclosure of category wise quantitative data about outstanding derivative instruments explanatory [Text Block]
Details on derivatives instruments and unhedged foreign currency exposures The year-end foreign currency exposures that have not been hedged by a derivative instrument or otherwise are given below:

Particulars

As at March 31, 2012

As at March 31, 2011

Foreign Rs currency Rs

Foreign Currency

Receivables

Trade receivables

3,720,091

US$ 73,120

1,017,670

US$ 22,820

Short term Loans and Advances

- Loans and advances to 7,820,343 related parties

US$ 153,717 7,948,494 US$ 178,237

- Advance to suppliers

183,760

2,708

Long Terms Loans and Advances

US$ 8,106 - Capital Advance 412,387 -

Payables

42,822 Trade payables 2,896,959 SGD (228) 5,275,677

83,363 SGD (228)

93

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [TextBlock] Disclosure of general information about company [TextBlock] Changes in accounting estimate and accounting policy explanatory [TextBlock] Amount of changes in accounting estimate having material effect in current period Amount of changes in accounting estimate having material effect in subsequent period
Textual information (39) [See below] Textual information (41) [See below]

01/04/2010 to 31/03/2011
Textual information (40) [See below] Textual information (42) [See below]

0 0

0 0

94

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (39)


Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1 Corporate Information

VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements

The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.

2.2

Use of estimates

The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories

Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents

Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation

Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
95

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition

Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income

Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets

96

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets

Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations

Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators

Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments

Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits

Employee benefits include provident fund, gratuity fund and compensated absences.
97

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments

The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting

The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.

98

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

2.18

Leases

Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income

Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets

Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions and contingencies

The Company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims

Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
99

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

2.24

Service tax input credit

Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events

Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets

Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or

d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or

d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.

100

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (40)


Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1 Corporate Information

VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements

The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.

2.2

Use of estimates

The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories

Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents

Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation

Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
101

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition

Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income

Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets

102

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets

Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations

Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators

Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments

Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits

Employee benefits include provident fund, gratuity fund and compensated absences.
103

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments

The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting

The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.

104

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

2.18

Leases

Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income

Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets

Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions and contingencies

The Company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims

Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
105

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

2.24

Service tax input credit

Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events

Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets

Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or

d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or

d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.

106

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (41)


Disclosure of general information about company [Text Block]
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals.

Textual information (42)


Disclosure of general information about company [Text Block]
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals.

107

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201200] Notes - Employee benefits


Disclosure of defined benefit plans [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Defined benefit plans [Axis] Defined benefit plans [Member] Domestic defined benefit plans [Member]

01/04/2011 to 31/03/2012 Disclosure of defined benefit plans [Abstract] Disclosure of defined benefit plans [LineItems] Description of type of plan Reconciliation of changes in present value of defined benefit obligation [Abstract] Changes in defined benefit obligation, at present value [Abstract] Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Amalgamations, defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Contributions by plan participants, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Increase (decrease) through past service cost, defined benefit obligation, at present value Increase (decrease) through curtailments, defined benefit obligation, at present value Increase (decrease) through settlements, defined benefit obligation, at present value Increase (decrease) through net exchange differences, defined benefit obligation, at present value Total changes in defined benefit obligation, at present value Defined benefit obligation, at present value at end of period Reconciliation of changes in fair value of plan assets [Abstract] Changes in plan assets, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), plan assets, at fair value Amalgamations, plan assets, at fair value Increase (decrease) through expected return, plan assets, at fair value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Gratuity

Gratuity

Gratuity

Gratuity

37,40,677

65,43,934

37,40,677

65,43,934

19,48,080 0 40,96,225

16,46,618 0 24,50,930

19,48,080 0 40,96,225

16,46,618 0 24,50,930

0 47,97,236 0

0 27,80,034 0

0 47,97,236 0

0 27,80,034 0

0 -32,04,704 1,97,13,884

0 29,59,588 2,29,18,588

0 -32,04,704 1,97,13,884

0 29,59,588 2,29,18,588

25,872 0 15,44,173 47,97,236

1,19,638 0 14,18,640 27,80,034

25,872 0 15,44,173 47,97,236

1,19,638 0 14,18,640 27,80,034

42,01,344

22,26,000

42,01,344

22,26,000

108

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Increase (decrease) through net exchange differences, plan assets, at fair value Increase (decrease) through settlements, plan assets, at fair value Total changes in plan assets, at fair value Plan assets, at fair value at end of period Changes in reimbursement rights, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value Amalgamations, reimbursement rights, at fair value Increase (decrease) through expected return, reimbursement rights, at fair value Decrease through benefits paid, reimbursement rights, at fair value Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value Increase (decrease) through contributions by employer, reimbursement rights, at fair value Increase (decrease) through net exchange differences, reimbursement rights, at fair value Increase (decrease) through settlements, reimbursement rights, at fair value Total changes in reimbursement rights, at fair value Reimbursement rights, at fair value at end of period Recognised assets and liabilities of defined benefit plans [Abstract] Recognised liabilities, defined benefit plan Recognised assets, defined benefit plan Net liability (asset) of defined benefit plans Reconciliation of liability asset of defined benefit plans [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Reimbursement rights, at fair value Unrecognised past service cost (negative past service cost) Unrecognised assets of defined benefit plans Other amounts recognised for defined benefit plans Net liability (asset) of defined benefit plans Recognised expense of defined benefit plans [Abstract] Current service cost, defined benefit plan Interest cost, defined benefit plan Expected return on plan assets, defined benefit plan Expected return on recognised assets for reimbursement right, defined benefit plan Actuarial gains (losses) recognised in profit or loss, defined benefit plan Past service cost recognised in profit or loss, defined benefit plan
109

0 0 9,74,153 1,96,91,397

0 0 9,84,244 1,87,17,244

0 0 9,74,153 1,96,91,397

0 0 9,84,244 1,87,17,244

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

1,97,13,884 1,96,91,397 22,487

2,29,18,588 1,87,17,244 42,01,344

1,97,13,884 1,96,91,397 22,487

2,29,18,588 1,87,17,244 42,01,344

1,97,13,884 1,96,91,397 0 0 0 0 22,487

2,29,18,588 1,87,17,244 0 0 0 0 42,01,344

1,97,13,884 1,96,91,397 0 0 0 0 22,487

2,29,18,588 1,87,17,244 0 0 0 0 42,01,344

37,40,677 19,48,080 15,44,173 0

65,43,934 16,46,618 14,18,640 0

37,40,677 19,48,080 15,44,173 0

65,43,934 16,46,618 14,18,640 0

41,22,097 0

25,70,568 0

41,22,097 0

25,70,568 0

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Effect of curtailment and settlement recognised in profit or loss, defined benefit plan Effects of limit in AS 15 paragraph 59b Total post-employment benefit expense, defined benefit plans Description of percentage or amount which each major category contributes to fair value of total plan assets [TextBlock] Equity instruments amount contributed to fair value of plan assets Debt instruments amount contributed to fair value of plan assets Property amount contributed to fair value of plan assets Other assets amount contributed to fair value of plan assets Debt instruments percentage contributed to fair value of plan assets Property percentage contributed to fair value of plan assets Amounts of enterprise's own financial instruments included in fair value of plan assets Amounts of property occupied by enterprise included in fair value of plan assets Amounts of other assets used by enterprise included in fair value of plan assets Actual return on plan assets and reimbursement right recognised as asset [Abstract] Actual return on plan assets recognised as asset Actual return on reimbursement right recognised as asset Total actual return on plan assets and reimbursement right recognised as asset Actuarial assumption [Abstract] Actuarial assumption of discount rates Actuarial assumption of expected rates of return on plan assets Actuarial assumption of expected rates of salary increases Experience adjustments on plan assets and plan liabilities [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net surplus (deficit) in plan Experience adjustments on plan liabilities Experience adjustments on plan assets Estimate of contributions expected to be paid to plan Effect of increase or decrease of one percentage point in medical cost trend rates [Abstract] Effect of increase of one percentage point aggregate current service cost and interest cost Effect of decrease of one percentage point aggregate current service cost and interest cost Effect of increase of one percentage point accumulated post-employment benefit obligation for medical costs

0 0 22,487

0 0 42,01,344

0 0 22,487

0 0 42,01,344

0 1,96,91,397 0 0 100.00%

0 1,51,60,968 35,56,276 0 81.00% 19.00%

0 1,96,91,397 0 0 100.00%

0 1,51,60,968 35,56,276 0 81.00% 19.00%

0 0 0

0 0 0

0 0 0

0 0 0

9.00% 9.00% 5.00%

8.00% 8.00% 5.00%

9.00% 9.00% 5.00%

8.00% 8.00% 5.00%

1,97,13,884 1,96,91,397 -22,487 0 0 0

2,29,18,588 1,87,17,244 -42,01,344 0 0 0

1,97,13,884 1,96,91,397 -22,487 0 0 0

2,29,18,588 1,87,17,244 -42,01,344 0 0 0

110

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Effect of decrease of one percentage point accumulated post-employment benefit obligation for medical costs

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of employee benefits explanatory [TextBlock] Termination benefits expense Amount recognised as expense for defined contribution plans
Textual information [See below] (43)

01/04/2010 to 31/03/2011
Textual information [See below] (44)

0 2,46,83,518

0 2,63,39,238

111

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (43)


Disclosure of employee benefits explanatory [Text Block]
Employee benefit plans

(i)

Defined contribution plans

The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.

(ii)

Defined benefit plans

The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.

The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Components of employer expense

Current service cost

3,740,677

6,543,934

Interest cost

1,948,080

1,646,618

Expected return on plan assets

(1,544,173)

(1,418,640)

Actuarial losses/(gains)

(4,122,097)

(2,570,568)

Total expense recognized in the Statement of Profit and Loss


112

22,487

4,201,344

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Actual contribution and benefit payments for year

Actual benefit payments

(4,797,236)

(2,780,034)

Actual contributions

4,201,344

2,226,000

Net asset / (liability) recognized in the Balance Sheet

Present value of defined benefit obligation

19,713,884

22,918,588

Fair value of plan assets

19,691,397

18,717,244

Funded status [Surplus / (Deficit)]

(22,487)

(4,201,344)

Net asset / (liability) recognized in the Balance Sheet

(22,487)

(4,201,344)

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Change in defined benefit obligations (DBO) during the year

Present value of DBO at beginning of the year

22,918,588

19,959,000

Current service cost

3,740,677

6,543,934

Interest cost

1,948,080

1,646,618

Actuarial losses/(gains)

(4,096,225)

(2,450,930)

Benefits paid

(4,797,236)

(2,780,034)

Present value of DBO at the end of the year

19,713,884

22,918,588

Change in fair value of assets during the year

113

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Plan assets at beginning of the year

18,717,244

17,733,000

Expected return on plan assets

1,544,173

1,418,640

Actual company contributions

4,201,344

2,226,000

Actuarial gain / (loss)

25,872

119,638

Benefits paid

(4,797,236)

(2,780,034)

Plan assets at the end of the year

19,691,397

18,717,244

Actual return on plan assets

1,570,045

1,538,278

Composition of the plan assets is as follows:

Bond Fund

100%

81%

Dynamic Floor Funds

19%

Actuarial assumptions

Discount rate

8.50%

8.25%

Expected return on plan assets

8.50%

8.25%

Salary escalation

5.00%

5.00%

Mortality tables

LIC (1994-96)

LIC (1994-96)

Attrition

2%

2%

Estimate of amount of contribution in the immediate next year

5,244,061

5,344,768

The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.

The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations

114

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market

Experience adjustments

2011-12

2010-11

2009-10

2008-09

2007-08

Rs.

Rs.

Rs.

Rs.

Rs.

Present value of DBO

19,713,884

22,918,588

19,959,000

18,754,000

15,759,000

Fair value of plan assets

19,691,397

18,717,244

17,733,000

14,759,000

15,759,000

Funded status [Surplus / (Deficit)]

(22,487)

(4,201,344)

(2,226,000)

(3,995,000)

Experience gain / (loss) adjustments on plan liabilities

3,312,964

2,450,930

2,674,116

(600,000) 211,567

Experience gain / (loss) adjustments on plan assets

25,872

119,638

314,280

(367,520)

426,280

115

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (44)


Disclosure of employee benefits explanatory [Text Block]
Employee benefit plans

(i)

Defined contribution plans

The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.

(ii)

Defined benefit plans

The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.

The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Components of employer expense

Current service cost

3,740,677

6,543,934

Interest cost

1,948,080

1,646,618

Expected return on plan assets

(1,544,173)

(1,418,640)

Actuarial losses/(gains)

(4,122,097)

(2,570,568)

Total expense recognized in the Statement of Profit and Loss


116

22,487

4,201,344

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Actual contribution and benefit payments for year

Actual benefit payments

(4,797,236)

(2,780,034)

Actual contributions

4,201,344

2,226,000

Net asset / (liability) recognized in the Balance Sheet

Present value of defined benefit obligation

19,713,884

22,918,588

Fair value of plan assets

19,691,397

18,717,244

Funded status [Surplus / (Deficit)]

(22,487)

(4,201,344)

Net asset / (liability) recognized in the Balance Sheet

(22,487)

(4,201,344)

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Change in defined benefit obligations (DBO) during the year

Present value of DBO at beginning of the year

22,918,588

19,959,000

Current service cost

3,740,677

6,543,934

Interest cost

1,948,080

1,646,618

Actuarial losses/(gains)

(4,096,225)

(2,450,930)

Benefits paid

(4,797,236)

(2,780,034)

Present value of DBO at the end of the year

19,713,884

22,918,588

Change in fair value of assets during the year

117

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Plan assets at beginning of the year

18,717,244

17,733,000

Expected return on plan assets

1,544,173

1,418,640

Actual company contributions

4,201,344

2,226,000

Actuarial gain / (loss)

25,872

119,638

Benefits paid

(4,797,236)

(2,780,034)

Plan assets at the end of the year

19,691,397

18,717,244

Actual return on plan assets

1,570,045

1,538,278

Composition of the plan assets is as follows:

Bond Fund

100%

81%

Dynamic Floor Funds

19%

Actuarial assumptions

Discount rate

8.50%

8.25%

Expected return on plan assets

8.50%

8.25%

Salary escalation

5.00%

5.00%

Mortality tables

LIC (1994-96)

LIC (1994-96)

Attrition

2%

2%

Estimate of amount of contribution in the immediate next year

5,244,061

5,344,768

The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.

The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations

118

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market

Experience adjustments

2011-12

2010-11

2009-10

2008-09

2007-08

Rs.

Rs.

Rs.

Rs.

Rs.

Present value of DBO

19,713,884

22,918,588

19,959,000

18,754,000

15,759,000

Fair value of plan assets

19,691,397

18,717,244

17,733,000

14,759,000

15,759,000

Funded status [Surplus / (Deficit)]

(22,487)

(4,201,344)

(2,226,000)

(3,995,000)

Experience gain / (loss) adjustments on plan liabilities

3,312,964

2,450,930

2,674,116

(600,000) 211,567

Experience gain / (loss) adjustments on plan assets

25,872

119,638

314,280

(367,520)

426,280

[300400] Notes - Employee share-based payments


Disclosure of number and weighted average exercise prices of stock options [Table] ..(1)
Stock options outstanding [Member]

Unless otherwise specified, all monetary values are in INR


Groups of stock options [Axis] Stock options [Member]

01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

43,947 426.28

45,130 375.02

26,950 64.42

23,139 69.65

119

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of number and weighted average exercise prices of stock options [Table]

..(2)
Stock options exercised [Member]

Unless otherwise specified, all monetary values are in INR


Groups of stock options [Axis] Stock options granted [Member]

01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

10,000 238

4,858 64.43

6,004 65.86

16,086 60.94

Disclosure of number and weighted average exercise prices of stock options [Table]

..(3)
Stock options expired [Member]

Unless otherwise specified, all monetary values are in INR


Groups of stock options [Axis]

01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement

01/04/2010 to 31/03/2011

993 58

1,047 180

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on employee share-based payment arrangements explanatory [TextBlock] Disclosure of number and weighted average exercise prices of stock options explanatory [TextBlock] Weighted average share price of share options in employee share-based payment arrangement exercised during period at date of exercise Disclosure of fair value of employee stock options granted during period explanatory [TextBlock] Weighted average fair value at grant date stock options granted Information about how fair value was measured stock options granted Description of inputs to option pricing model stock options granted Weighted average share price stock options granted Exercise price stock options granted Expected dividend stock options granted Disclosure of measurement of fair value of other instruments granted during period explanatory [TextBlock] Number of instruments other instruments granted Weighted average fair value at grant date other instruments granted Disclosure of employee share-based payment arrangements modified during period explanatory [TextBlock] Incremental fair value granted modified employee share-based payment arrangements Expense from employee share-based payment transactions in which services received did not qualify for recognition as assets Expense from equity settled employee share-based payment transactions in which services received did not qualify for recognition as assets Carrying amount of liabilities from employee share-based payment transactions Intrinsic value of liabilities from employee share-based payment transactions for which employee right to cash or other assets vested by period end 01/04/2010 to 31/03/2011

Textual information (45) Textual information (46) [See below] [See below]

65.86

60.94

238

64.43

238 65.86 0

64.43 60.94 0

0 0

0 0

0 0 0 0 0

0 0 0 0 0

120

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (45)


Disclosure of notes on employee share-based payment arrangements explanatory [Text Block]
Employee Stock Option Scheme In a general meeting held on June 26, 2007, the shareholders of the company through a special resolution approved an employee stock option plan which provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company. The options are to be converted into one equity share at a predetermined price determined at the time of the grant. The options granted vest in a graded manner and are to be exercised within a period of 4 years from the date of vesting. Under the approved plan, the company has issued 56,432 shares in tranches to the VLCC Employee Welfare Trust at fair market value determined on various date of issue and the trust is holding the shares on behalf of employees till the period the granted options are exercised by the employees in accordance with the plan. Advance of Rs.5,810,000 paid to the VLCC Employee Welfare Trust for subscribing to the shares of the Company has been adjusted for Rs.564,320 in Note 3 being the face value of shares issued to the trust and the balance of Rs.5,245,680 has been adjusted with Securities Premium account in Note 4 being the premium at which the shares were issued. Employee stock options details as on the Balance Sheet date are as follows: Particulars During the year ended 31 March, 2012 Options (Numbers) 26,950 10,000 6,004 993 35,957 20,475 During the year ended 31 March, 2011 Weighted average exercise Options price per option (Rs.) (Numbers) 64 238 66 58 113 23,139 4,858 16,086 1,047 26,950 29,482 Weighted average exercise price per option (Rs.) 70 64 61 180 64

Option outstanding at the beginning of the year: Granted during the year: Vested during the year: Exercised during the year: Lapsed/Forfeited during the year: Options outstanding at the end of the year: Options available for grant:

121

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (46)


Disclosure of notes on employee share-based payment arrangements explanatory [Text Block]
Employee Stock Option Scheme In a general meeting held on June 26, 2007, the shareholders of the company through a special resolution approved an employee stock option plan which provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company. The options are to be converted into one equity share at a predetermined price determined at the time of the grant. The options granted vest in a graded manner and are to be exercised within a period of 4 years from the date of vesting. Under the approved plan, the company has issued 56,432 shares in tranches to the VLCC Employee Welfare Trust at fair market value determined on various date of issue and the trust is holding the shares on behalf of employees till the period the granted options are exercised by the employees in accordance with the plan. Advance of Rs.5,810,000 paid to the VLCC Employee Welfare Trust for subscribing to the shares of the Company has been adjusted for Rs.564,320 in Note 3 being the face value of shares issued to the trust and the balance of Rs.5,245,680 has been adjusted with Securities Premium account in Note 4 being the premium at which the shares were issued. Employee stock options details as on the Balance Sheet date are as follows: Particulars During the year ended 31 March, 2012 Options (Numbers) 26,950 10,000 6,004 993 35,957 20,475 During the year ended 31 March, 2011 Weighted average exercise Options price per option (Rs.) (Numbers) 64 238 66 58 113 23,139 4,858 16,086 1,047 26,950 29,482 Weighted average exercise price per option (Rs.) 70 64 61 180 64

Option outstanding at the beginning of the year: Granted during the year: Vested during the year: Exercised during the year: Lapsed/Forfeited during the year: Options outstanding at the end of the year: Options available for grant:

122

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201800] Notes - Borrowing cost


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of notes on borrowing costs explanatory [TextBlock] Borrowing costs capitalised
Textual information [See below] (47)

01/04/2010 to 31/03/2011
Textual information (48) [See below] 27,98,558 1,07,50,715

Textual information (47)


Disclosure of notes on borrowing costs explanatory [Text Block]
Borrowing costs

Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months.

Details of borrowing costs capitalised

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Details of borrowing costs capitalized

Borrowing costs capitalised during the year

- as fixed assets / intangible assets / capital work-in-progress

2,798,558

10,750,715

123

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Textual information (48)


Disclosure of notes on borrowing costs explanatory [Text Block]

Borrowing costs

Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months.

Details of borrowing costs capitalised

Particulars

Year ended March 31, 2012

Year ended March 31, 2011

Rs.

Rs.

Details of borrowing costs capitalized

Borrowing costs capitalised during the year

- as fixed assets / intangible assets / capital work-in-progress

2,798,558

10,750,715

124

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201600] Notes - Related party


Disclosure of relationship and transactions between related parties [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel1 Rel2

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions
0

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

V L C C INDIA LIMITED V L C C INDIA LIMITED INDIA AABCB5507D INDIA AABCB5507D

VLCC PERSONAL CARE VLCC PERSONAL CARE LIMITED LIMITED INDIA AABCV6538Q INDIA AABCV6538Q

U26246DL1999PLC099212 U26246DL1999PLC099212 U52212DL2000PLC107566 U52212DL2000PLC107566 Subsidiary company Not Applicable Subsidiary company Not Applicable Subsidiary company Purchase of Dividend. Rent Subsidiary company Goods, Purchase of Dividend. Rent Goods,

0 0

0 0

10,65,46,336 0

10,83,97,897 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

2,41,50,536 0 0 0 0 24,00,000 0

0 0 0 0 0 24,00,000 0

125

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,08,272 0 0 0 0 0 0 7,12,885 1,50,00,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,35,049 3,36,495

0 0

0 0

0 0

0 0

126

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

0 0 0

0 0 0

0 0 0

0 0 0

127

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel3 Rel4

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions
VLCC RETAIL LTD. INDIA

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

VLCC RETAIL LTD. INDIA

VLCC International Inc UNITED KINGDOM

VLCC International Inc UNITED KINGDOM

AACCB2711L AACCB2711L U74996DL2006PLC149773 U74996DL2006PLC149773 Subsidiary company Not Applicable Subsidiary company Not Applicable Subsidiary company Sale of Goods Subsidiary company Sale of Goods

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 40,21,222 0 0 0 0 0 0 0 0 0 0 0

0 39,90,484 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

0 0 0 0 0 0 0

0 0

0 0

0 0

0 0

128

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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 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 0 0 0 0 0 0 0 0

129

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel5 Rel6

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

VLCC International VLCC International VLCC Middle East VLCC Middle East LLC LLC LLC LLC UNITED ARAB UNITED ARAB UNITED ARAB UNITED ARAB EMIRATES EMIRATES EMIRATES EMIRATES Subsidiary company Subsidiary company Not Applicable Not Applicable Subsidiary company Subsidiary company Sale of Goods Sale of Goods

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 16,33,551 1,86,750 0 0 0 0 0 0 0 0 0 0

1,21,883 14,318 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

0 0 0 0 0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

130

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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

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 0 0 0 0

131

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel7 Rel8

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

VLCC Europe VLCC Europe VLCC International VLCC International Limited Limited Liability Company Liability Company UNITED UNITED KINGDOM OMAN OMAN KINGDOM Subsidiary company Subsidiary company Not Applicable Not Applicable Subsidiary company Subsidiary company Not Applicable Not Applicable

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 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 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

132

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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

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 0 0 0 0

133

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(5)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel9 Rel10

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

VLCC International VLCC LLC LLC BAHRAIN

International VLCC International VLCC International Qatar W.L.L. Qatar W.L.L. QATAR QATAR

BAHRAIN

Subsidiary company Subsidiary company Not Applicable Not Applicable

Subsidiary company Subsidiary company Sale of Goods Sale of Goods

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 2,26,014 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 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

134

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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

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 0 0 0 0

135

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(6)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel11 Rel12

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions
VLCC Limited

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Overseas VLCC Limited

Overseas ARAB

VLCC Healthcare VLCC Healthcare (Bangladesh) Pvt (Bangladesh) Pvt Ltd. Ltd. BANGLADESH BANGLADESH

UNITED ARAB UNITED EMIRATES EMIRATES

Subsidiary company Subsidiary company Not Applicable Not Applicable

Subsidiary company Subsidiary company Sale of Goods Sale of Goods

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 48,842 0 0 0 0 0 0 0 0 0 0 0

0 26,84,469 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

43,47,964 0 0 0 0 0 0

0 0

0 0

0 0

0 0

136

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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 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 0 0 0 0 0 0 0 0

137

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(7)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel13 Rel14

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

VLCC Healthcare VLCC Healthcare VLCC Education VLCC Education Lanka (P) Ltd Lanka (P) Ltd Lanka (P) Ltd Lanka (P) Ltd SRI LANKA SRI LANKA SRI LANKA SRI LANKA

Subsidiary company Subsidiary company Sale of Goods Sale of Goods

Subsidiary company Subsidiary company Not Applicable Not Applicable

0 5,10,670 0 0 0 0 0 0 0 0 0 0 0

0 10,65,410 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 0 0 0 0 0

0 0 0 0 0 0 0

25,07,050 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

138

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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

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 0 0 0 0

139

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(8)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel15 Rel16

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
VLCC Pte Ltd

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Singapore VLCC Singapore Pte VLCC Healthcare VLCC Healthcare Ltd Egypt LLC Egypt LLC SINGAPORE EGYPT EGYPT

SINGAPORE

Subsidiary company Subsidiary company Not Applicable Not Applicable

Subsidiary company Subsidiary company Not Applicable Not Applicable

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 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 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

140

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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

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 0 0 0 0

141

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(9)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel17 Rel18

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

NATRAJ WOOLLEN NATRAJ WOOLLEN AND FINISHING MILLS AND FINISHING MILLS Mukesh Luthra PRIVATE LIMITED PRIVATE LIMITED INDIA INDIA INDIA

Mukesh Luthra INDIA

AAPPL0340R AAPPL0340R U17123DL1981PTC012796 U17123DL1981PTC012796 Enterprises which are Enterprises which are owned, or have significant owned, or have significant Key Management Key Management influence of or are partners influence of or are partners Personnel Personnel with Key management with Key management personnel and their relatives personnel and their relatives Rent payment Rent payment Remuneration Remuneration

0 0 0 0 0 0 1,20,00,000 0 0 0 0 0 0

0 0 0 0 0 0 1,20,00,000 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

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

142

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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 0

0 0 0 0 0 0 0 0 0 0 0

21,05,460

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 0 0 0 0

143

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(10)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel19 Rel20

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

Sandeep Ahuja INDIA

Sandeep Ahuja INDIA

Pallavi Luthra Puri INDIA

Pallavi Luthra Puri INDIA

AAAPA0831F AAAPA0831F AFJPL1878E AFJPL1878E Key Management Key Management Key Management Key Management Personnel Personnel Personnel Personnel Remuneration Remuneration Remuneration Remuneration

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 0 0 0 0 0 0 0

0 0 0 0 2,07,200 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 0 0 0 0

0 0

0 0

0 0

0 0

144

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

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 0 0 0 0

62,16,000

57,43,410

2,07,200

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 0 0 0 0

145

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Disclosure of relationship and transactions between related parties [Table]

..(11)

Unless otherwise specified, all monetary values are in INR


Categories of related parties [Axis] Rel21

01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period
146

01/04/2010 to 31/03/2011

Vandana Luthra Vandana Luthra INDIA INDIA AABPL9077H AABPL9077H Relatives of Key Relatives of Key management management personnel personnel Professional Fess Professional Fess 0 0 0 0 7,44,525 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,75,000 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 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties

0 0

0 0

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of notes on related party explanatory [TextBlock] Whether there are any related party transactions during year Whether company is subsidiary company
Yes No Yes No

01/04/2010 to 31/03/2011

[201400] Notes - Leases


Disclosure of minimum operating lease payments by lessee [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Maturity [Axis] Aggregated time bands [Member] Not later than one year [Member]

31/03/2012 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable Disclosure of minimum operating lease payments by lessee [Table]

31/03/2011

31/03/2012

31/03/2011

5,35,58,014

10,24,35,774

3,11,62,944

4,88,77,761

..(2)

Unless otherwise specified, all monetary values are in INR


Maturity [Axis] Later than one year and not later than five years [Member]

31/03/2012 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable

31/03/2011

2,23,95,070

5,35,58,013

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of leases explanatory [TextBlock] Contingent rents recognised as expense classified as finance lease Expected future minimum sublease payments receivable under non cancellable subleases, classified as finance lease Expected future minimum sublease payments receivable under non cancellable subleases, classified as operating lease Minimum lease payments recognised as expense, classified as operating lease Contingent rents recognised as expense, classified as operating lease Total lease payments recognised as expense Sublease payments received or receivable recognised in statement of profit or loss, classified as operating lease Unguaranteed residual values accruing to benefit of lessor Accumulated provision for uncollectible minimum lease payments receivable Contingent rents recognised as income classified as finance lease Contingent rents recognised as income classified as operating lease
0 0 0 39,84,44,318 0 39,84,44,318 24,00,000 0 0 0 0

01/04/2010 to 31/03/2011
0 0 0 34,29,96,488 0 34,29,96,488 24,00,000 0 0 0 0

147

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[300300] Notes - Earnings per share


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of earnings per share explanatory [TextBlock] Adjustments of numerator to calculate basic earnings per share [Abstract] Profit (loss) for period Adjustments of numerator to calculate diluted earnings per share [Abstract] Profit (loss) for period 01/04/2010 to 31/03/2011

8,01,72,112 8,01,72,112

37,30,26,386 37,30,26,386

148

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[202800] Notes - Subsidiary information


Details of subsidiaries [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Subsidiaries [Axis] Sub1 Sub2 Sub3 Sub4

01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary CIN of subsidiary company Section under which company became subsidiary Whether subsidiary has filed balance sheet SRN of filing of balance sheet by subsidiary Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] INR Reporting currency of subsidiary 1 Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Guarantee given for loans borrowed by subsidiary Name of guaranteed party on loans borrowed by subsidiary CIN of guaranteed party on loans borrowed by subsidiary Amount guaranteed on loans borrowed by subsidiary
V L C C INDIA LIMITED INDIA

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

VLCC Limited INDIA

Personal

Care

VLCC RETAIL LTD. INDIA

VLCC International Inc UNITED KINGDOM

U26246DL1999PLC099212 U52212DL2000PLC107566 U74996DL2006PLC149773 Section 4(1)(b) Yes P93258028 Section 4(1)(b) No Delayed Filing Yes Yes Yes Section 4(1)(b) Yes P93015352 Section 4(1)(b) No Foreign Company Yes

01/04/2011 31/03/2012 18/04/1999

01/04/2011 01/04/2011 01/04/2011 31/03/2012 31/03/2012 31/03/2012 06/09/2000 16/06/2006 02/12/2004 [shares] 85,500 [shares] 43,75,000 [shares] 50,000 [shares] 24,67,687 [shares] [shares] 8,55,000 [shares] 4,37,50,000 [shares] 5,00,000 13,12,06,269 8,55,000 4,37,50,000 5,00,000 13,12,06,269 95.00% 100.00% 100.00% 100.00% [pure] 0.95 [pure] 1 [pure] 1 [pure] 1 INR 1 9,00,000 0 9,00,000 -8,20,731 87,199 7,930 0 0 -8,436 0 -8,436 0 4,37,50,000 0 4,37,50,000 43,27,67,066 26,27,14,215 27,14,46,977 0 102,03,74,573 16,69,90,299 0 16,69,90,299 0 INR 1 5,00,000 0 5,00,000 -3,66,298 1,39,320 5,618 0 0 -8,436 0 -8,436 0 AED 14.79 1,08,05,541 0 1,08,05,541 4,69,61,152 19,19,081 30,000 5,58,77,612 3,73,041 3,35,785 0 3,35,785 0

VLCC Limited

Personal

Care

VLCC International Inc

U52212DL2000PLC107566 30,00,00,000 39,92,08,750

149

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Details of subsidiaries [Table]

..(2)

Unless otherwise specified, all monetary values are in INR


Subsidiaries [Axis] Sub5 Sub6 Sub7 Sub8

01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

VLCC International VLCC Middle East VLCC LLC LLC Limited

Europe

VLCC International Liability Company, Oman OMAN Section 4(1)(c) No Foreign Company Yes

UNITED ARAB UNITED ARAB U N I T E D EMIRATES EMIRATES KINGDOM Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No Foreign Company Foreign Company Foreign Company Yes Yes Yes

01/04/2011 31/03/2012 14/08/2005 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 3,00,000 0 3,00,000 1,75,68,860 4,92,04,010 3,13,35,150 0 5,47,43,028 -1,40,487 0 -1,40,487 0 Step Subsidiary

01/04/2011 31/03/2012 02/12/2004 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 3,00,000 0 3,00,000 27,61,157 67,98,454 67,98,454 0 1,16,35,533 10,32,747 0 10,32,747 0

01/04/2011 31/03/2012 02/12/2004 [shares] 0 [shares] 0 0 0.00% [pure] 0 GBP 87.39 1 0 1 0 0 0 0 0 0 0 0 0

01/04/2011 31/03/2012 23/09/2007 [shares] 0 [shares] 0 0 0.00% [pure] 0 OMR 141.26 1,50,000 0 1,50,000 51,947 9,90,322 7,88,375 0 12,94,956 5,236 628 4,608 0 down

down Step Subsidiary

down Step Subsidiary

down Step Subsidiary

150

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Details of subsidiaries [Table]

..(3)

Unless otherwise specified, all monetary values are in INR


Subsidiaries [Axis] Sub9 Sub10 Sub11 Sub12

01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Guarantee given for loans borrowed by subsidiary Name of guaranteed party on loans borrowed by subsidiary Amount guaranteed on loans borrowed by subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

VLCC International VLCC Healthcare VLCC International VLCC Overseas LLC, (Bahrain) (Bangladesh) Pvt Qatar W.L.L. Limited WLL Ltd. UNITED ARAB BAHRAIN QATAR BANGLADESH EMIRATES Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No No Foreign Company Foreign Company Foreign Company Foreign Company Yes Yes Yes Yes

01/04/2011 31/03/2012 15/05/2008 [shares] 0 [shares] 0 0 0.00% [pure] 0 BHD 144.46 20,000 0 20,000 1,02,213 9,03,574 7,81,361 0 9,05,653 1,755 0 1,755 0 VLCC International LLC, (Bahrain) WLL 3,75,00,000 Step Subsidiary

01/04/2011 31/03/2012 18/04/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 QAR 14.92 2,00,000 0 2,00,000 1,69,28,285 1,87,15,661 15,87,376 0 1,35,20,751 19,165 0 19,165 0

01/04/2011 31/03/2012 03/05/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 10,000 0 10,000 54,02,588 43,993 15,000 53,83,595 0 -71,934 0 -71,934 0

01/04/2011 31/03/2012 20/06/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 BDT 0.67 4,56,00,400 0 4,56,00,400 -18,31,476 6,23,21,291 1,85,52,767 0 5,51,52,317 -2,81,527 -1,05,573 -1,75,954 0

down Step Subsidiary

down Step Subsidiary

down Step Subsidiary

down

151

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Details of subsidiaries [Table]

..(4)

Unless otherwise specified, all monetary values are in INR


Subsidiaries [Axis] Sub13 Sub14 Sub15 Sub16

01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

01/04/2011 to 31/03/2012

VLCC Healthcare VLCC Education VLCC Singapore Pte VLCC Healthcare Lanka (P) Ltd Lanka (P) Ltd Ltd Egypt LLC SRI LANKA SRI LANKA SINGAPORE EGYPT Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No No Foreign Company Foreign Company Foreign Company Foreign Company Yes Yes Yes Yes

01/04/2011 31/03/2012 23/06/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 LKR 0.42 9,05,15,010 0 9,05,15,010 -2,11,58,916 8,89,97,734 1,96,41,640 0 4,60,79,600 -2,20,24,032 24,72,419 -1,95,51,613 0 Step Subsidiary

01/04/2011 31/03/2012 13/07/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 LKR 0.42 10 0 10 -2,80,030 10 2,80,030 0 0 -59,766 0 -59,766 0

01/04/2011 31/03/2012 26/04/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 SGD 44.43 1 0 1 0 0 0 0 0 0 0 0 0

01/04/2011 31/03/2012 07/10/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 EGP 8.82 60,000 0 60,000 -205 0 0 0 0 0 0 0 0 down

down Step Subsidiary

down Step Subsidiary

down Step Subsidiary

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of subsidiary information explanatory [TextBlock] Whether company has subsidiary companies
Yes

152

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201900] Notes - Income taxes


Unless otherwise specified, all monetary values are in INR
31/03/2012 Disclosure of notes on income taxes explanatory [TextBlock] Disclosure of breakup of deferred tax assets and deferred tax liabilities [Abstract] Components of deferred tax assets [Abstract] Deferred tax asset, employee benefits Deferred tax asset, expenditure disallowances Deferred tax asset, fixed assets Deferred tax asset, provision doubtful debts Deferred tax asset, sundry debtors Deferred tax asset, unabsorbed depreciation Deferred tax asset, unrealised carried forward losses Deferred tax asset, VRS payment Deferred tax in respect of business combinations Deferred tax asset, other Total deferred tax assets Components of deferred tax liabilities [Abstract] Deferred tax liability, depreciation Deferred tax liability, export incentives Deferred tax liability, investments Deferred tax liability, provision doubtful debts Deferred tax liability, provision employee benefits Deferred tax liability, provision expenses Deferred tax liability, technical know-how fees Deferred tax liability, other Total deferred tax liabilities Details of adjustments of deferred tax asset [Abstract] Adjustments of deferred tax asset against general reserve where approved by court Adjustments of deferred tax asset against securities premium where approved by court 31/03/2011

17,50,587 0 1,80,40,948 0 0 0 0 0 0 25,90,821 2,23,82,356 0 0 0 0 0 0 0 0 0

20,60,584 0 12,33,401 0 0 0 0 0 0 25,90,821 58,84,806 0 0 0 0 0 0 0 0 0

0 0

0 0

[202400] Notes - Investments in associates


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of notes on investment in associates explanatory [TextBlock] Whether company has invested in associates
No

[202500] Notes - Financial reporting of interests in joint ventures


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of notes on interests in joint ventures explanatory [TextBlock] Whether company has invested in joint ventures
No

153

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[201500] Notes - Impairment


Disclosure of impairment loss recognised or reversed [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Individual assets or cash generating units [Axis] Classes of assets [Axis] Primary reportable segments [Axis] Individual assets [Member] Tangible assets [Member] Primary reportable segments 1 [Member]

01/04/2011 to 31/03/2012 Explanation of impairment loss recognised or reversed by class of assets and by reportable segment Disclosure of impairment loss recognised or reversed [Abstract] Disclosure of impairment loss recognised or reversed [LineItems] Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses Impairment loss Reversal of impairment loss Nature of asset

01/04/2010 to 31/03/2011

Revaluation

Revaluation

89,04,525 29,17,498 0 0 Leasehold Improvements, Office Equipments, Furniture & Leasehold Fixtures, Plant & Equipments Improvements etc.

Disclosure of impairment of assets in primary segment disclosure format [Table]

..(1)
Primary reportable segments 1 [Member]

Unless otherwise specified, all monetary values are in INR


Primary reportable segments [Axis] Primary reportable segments [Member]

01/04/2011 to 31/03/2012 Disclosure of impairment of assets in primary segment disclosure format [Abstract] Disclosure of impairment of assets in primary segment disclosure format [LineItems] Impairment loss recognised in profit or loss Impairment loss directly recognised in revaluation surplus Reversal of impairment loss recognised in profit or loss Reversal of impairment loss directly recognised in revaluation surplus Disclosure of impairment loss and reversal of impairment loss [Table]

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

89,04,525 0 0 0

29,17,498 0 0 0

89,04,525 0 0 0

29,17,498 0 0 0

..(1)

Unless otherwise specified, all monetary values are in INR


Classes of assets [Axis] Classes of assets [Member] Tangible assets [Member]

01/04/2011 to 31/03/2012 Disclosure of impairment loss and reversal of impairment loss [Abstract] Disclosure of impairment loss and reversal of impairment loss [LineItems] Impairment loss recognised in profit or loss Line item in statement of profit or loss where impairment loss is recognised Reversal of impairment loss recognised in profit or loss Impairment loss directly recognised in revaluation surplus Reversal of impairment loss directly recognised in revaluation surplus

01/04/2010 to 31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

89,04,525

29,17,498

89,04,525 With Depreciation

29,17,498 With Depreciation

0 0 0

0 0 0

0 0 0

0 0 0

154

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

Unless otherwise specified, all monetary values are in INR


01/04/2011 to 31/03/2012 Disclosure of impairment of assets explanatory [TextBlock] Disclosure of impairment loss and reversal of impairment loss explanatory [TextBlock] Disclosure of impairment of assets in primary segment disclosure format explanatory [TextBlock] Explanation of impairment loss recognised or reversed by class of assets and by reportable segment
Textual information (49) [See below]

01/04/2010 to 31/03/2011
Textual information (50) [See below]

Textual information (49)


Disclosure of impairment of assets explanatory [Text Block]
Impairment of Assets Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets.

Textual information (50)


Disclosure of impairment of assets explanatory [Text Block]
Impairment of Assets Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets.

155

VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[202100] Notes - Other provisions, contingent liabilities and contingent assets


Disclosure of other provisions [Table] ..(1)

Unless otherwise specified, all monetary values are in INR


Classes of other provisions [Axis] Company total other provisions [Member] Miscellaneous other provisions [Member]

31/03/2012 Disclosure of other provisions [Abstract] Disclosure of other provisions [LineItems] Reconciliation of changes in other provisions [Abstract] Changes in other provisions [Abstract] Additional provisions, other provisions Increase in existing other provisions Provision used, other provisions Unused provision reversed, other provisions Total changes in other provisions Other provisions at end of period Asset recognised for expected reimbursement other provisions Expected reimbursement other provisions

31/03/2011

01/04/2011 to 31/03/2012

01/04/2010 to 31/03/2011

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

[202700] Notes - Cash flow statements


Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of cash flow statement explanatory [TextBlock] Cash and cash equivalents if different from balance sheet [Abstract] Cash and cash equivalents cash flow statement Total cash and cash equivalents Income taxes paid (refund) [Abstract] Income taxes paid (refund), classified as operating activities Income taxes paid (refund), classified as investing activities Income taxes paid (refund), classified as financing activities Total income taxes paid (refund) 01/04/2010 to 31/03/2011

19,45,14,150 19,45,14,150 5,40,46,210 0 0 5,40,46,210

17,83,64,213 17,83,64,213 4,28,76,097 0 0 4,28,76,097

156