Faridabad (Haryana)- 121003 Ph: 0129-2254007-11, Fax :0129-2254006 OX Kumar Vijay Gupta & Co. 304, SSR Corporate Park 13/6, Mathura Read, Chartered Accountants Independent Auditor's Report ‘Yo the Members of M/s. Greendot Health Foods Private Limited. Report on the Financial Statements Opinion We have audited the accompanying financial statements of M/s. Greendot Health Foods Private Limited. (“the Company”) which comprises the Balance Sheet as at March 31, 2019, the Statement of Profit and Loss, and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Companies Act, 2013 ("the Act”) in the manner sorequired and givea true and fair view in conformitythe accounting principles generally accepted in India including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014, of the state of affairs of the Company as at March 31, 2019, and profil/loss, and its cash flows for the year ended on that date. Basis for Opinion We conducted our auditot Financial Statements in accordance with the Standards on Auditing (SAs} specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Pthics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the independent sequirements that ate relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics, We believe that the audit evidence we have obtained is sufficient and appropriate to providea basis for our opinion, Responsibility of Management for the Financial Statements ‘The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2015 ("the Act”) with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance, and cash flows of the Company in. accordance with the accounting principles generally accepted in India, including tht accounting Standards specified under section 133 of the‘Act, read with Rule 7 of the Companies (Accounts) Kules, 2014, This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate implementation and maintenance of accounting policies; making judgments and estimates that are reasonable and prudent, and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the Preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Those Board of Directors are also responsible for overseeing the company’s financial reporting, process Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users laken un the basis of these financial statements, Report on Other Legal and Regulatory Requirements 1) As required by the Companies (Auditor's Report) Order, 2016 (“the Order”), issued by the Central Government of India in terms of sub-section (1) of section 143 of the Companies Act, 2013, we give in the “Annexure A‘ a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable 2) As required by Section 143(3) of the Act, we report that: a. We have sought and obiained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit of aforesaid financial statements.b. In our opinion, proper books of account as required by law related to preparation aforesaid financial statements have beon kept by the Company so far as it appears from our examination of those books, ©, 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 maintained for the purpose of preparation of financial statements. d.1n our opinion, the aforesaid financial statements comply with the Accounting, Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rurles, 2014, ®. On the basis of the written representations received from the directors as on 31st March, 2019 taken on record by the Board of Directors, none of the directors is disqualified as on 21st March, 2019 fom being appointed as a director in terms of Section 164 (2) of the Act. {, With regard to the aclequacy of the internal financial controls over financial reporting of the company and the operating effectiveness of such controls, refer to our separate report in ‘Annexure BY g- With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us: i The Company does not have any pending litigations which would impact its financial position. ii The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses. iii, ‘There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. For Kumar Vijay Guptaé Co. Chartered Accountants Firm Registration No.: 007814-N en (CA Tarun Kumar Gupta) Partner Place: Faridabad M. No.091151 Date: 02/09/2019Annexure “A” to the Independent Auditors’ Report ‘The Annexure referred to in Paragraph (1) under the heading of "Report on Other Legal and Regulatory Requirements” of our report for the year ended 31" March 2019, iv. vi. vii, (@) The company has maintained proper records showing full particulars, including quantitative details and situation of its fixed assets, (©) As explained to us, all the fixed assets have beon physically verified by the management at reasonable intervals; but there is a regular programme of verification which, in our opinion is reasonable having regard to the size of the Company and the nature of its assets. No material discrepancies were noticed on such verification. (0) According to the information and explanation given to us and on the basis ofour examination of records of company, the title deeds of all immovable properties are held in the namo of the company. The management has conducted physical verification of inventories at reasonable intervals and no material discrepancies have been noticed by management. The company has granted loans to party covered in the Register maintained under Section 189 of the Companies Act, 2013 and accordingly clause a.b.c have been complied with. In respect of loans, investments, guarantees, and security, provisions of section 185 and 186 of the Companies Act, 2013 have been complied with. The company has not accepted any deposits from the public covered under sections 73 to 76 of the Companies Act, 2013. As informed to us, the maintenance of Cost Records has not been specified by the Central Government under sub-section (1) of Section 148 of the Act, in respect of the activitios carried on by the company. (@) According to the records of the Company, the company is generally regular in depositing undisputed statutory dues induding provident fund, employees’ “Ta income tax, sales tax, service tax. excise duty/viii, xiii, xiv. xv cess, goods & services tax and any other material statutory dues applicable to it, with the appropriate authorities though there has been a slight delay in various cases, () Accotding w the information and explanations given to us, there is no amount payable in respect of income tax, service tax, sales tax, goods & services tax, excise duty, value added tax and other material statutory dues were cutstanding, at the year end, for a period of more than six months from the dale they become payable. During the financial year covered under audit, company has not defaulted in repayment of dues to a Financial Institution or Bank er debenture holder. Based on our audit procedures and according to the information given by the management, the company has not raised any money by way of initial public offer or further public offer (including debt instruments) or taken any term Joan during the year. According to the information and explanations given to us, we report that no fraud by the company or any fraud on the Company by ils officers or employees has been noticed or reported during the year. Based upon the audit procedures performed and the information and explanations given by the management, the managerial remuneration has been paid or provided in accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Companies Act. ‘The company is not a Nidhi Company. Accordingly, paragraph 3(cdi) is not applicable. According to the information and explanations given to usaall transactions with the related parties are in compliance with sections 177 and 188 of ‘Companies Act, 2013 where applicable and the details have been disclosed in the Financial Statements etc. as required by the applicable accounting standards and Companies Act, 2013. The company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year under review, According to the information and explanation given to us and based on our examination of records of company, the company has not entered into any non-cash transactions with directors or persons connected with him, Accordingly, paragraph 3(sv) is not applicable, aThe company is not required to be registered under section 45-1A of the Reserve Bank of India Act, 1934. For Kumar Vijay Gupta& Co, Chartered Accountants Firm Registration No 007814-N se go (CA Tarun Kumar Gupta) Partner Place: Faridabad M.No.091151 Date: 02/09/2019“Annexure B" to the Independent Auditor's Report of even date on the Financial Statements of GREENDOT HEALTH FOODS PRIVATE LIMITED Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”) We have audited the internal financial controls over financial reporting of ‘Mjs GREENDOT HEALTH FOODS PRIVATE LIMITED (“the Company”) as of ‘March 31, 2019 in conjunction with our audit of the financial statements of the ‘Company for the year ended on that date, Management's Responsibility for Internal Financial Controls The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting, criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India”, These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the ‘Companies Act, 2013, Auditors’ Responsibility ‘Our responsibility is to express an opinion on the Company's intemal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting and the Standards on Auditing, issued by ICAT and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an andit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India, Those Standards and the Guidance Note require that we comply: with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such contiols operated effectively in all material respects. eaOur audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of intemal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company's intemal financial controls system over financial reporting, Meaning of Internal Financial Controls over Financial Reporting A company's internal financial control over financial reporting is a process designed to provide reasonable assurance tegarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal financial conirol over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements. Inherent Limitations of Internal Financial Controls over Financial Reporting, Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected, Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate |Opinion In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such intemal financial controls over financial reporting were operating effectively as at March’31, 2019, based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India”. For Kumar Vijay Gupta & Co. Chartered Accountants (Firm No.07814N) Aeieveresanie) CA. Tarun Kumar Gupta Partner (M.No. 091151) Place: Faridabad Dated: 02/09/2019GREENDOT HEALTH FOODS PVT, LIMITED Reg, Office:-60, BMC House, Shardhanand Marg, Delhi- 110006 Head Office:- Plat No. 30/8, Industrial Area N.1.1, Faridabad-121001 (CIN: U74099D1.1980"1.C025910) BALANCE SHEET AS AY 31st MARCH, 2019 = (Gmoune mi Wows asAt | ee 31.03.2019 31.03.2018 EQUITY AND LIABILITIES 1) Shareholders’ funds fa) Share Capital 2 8,660,000.00 asonon.o0 Kb) Reserves & Surplus 3 422,873,282.685, 34396476513 (3) LongeTerm borrowings 4 22,408,952,00 30,148,164.90 fe) Leng Term Provisions 5 257,452.00 182293200 fa) Deferred ax Liabilities (Net) 6 1737967258 (3). Current Liabilities fa) Short Term Borrowings 7 8 413,615.2 fe} Trade Payables 8 41,969,815.48 fh omer curren sb > | deine | — nisicnas (1) Nou-Current Assets: (a) Fixed Assets to} Non-Curreat Investment (0) Deserrad ax Assers 1B 6711.00 (i) investments 13 62,500.00 62,500.00 ul) Security Deposit uM 725,908.57 66342557 (it) Long Term Loans & Advances is 268,484,317.28 17954227663 (2) Current Assets (0 tnventories 16 43,656 ,833.08 39793,304,71 (>) Trade Receivables vv 46,038,599.67 #6339,680.20 (-) Gash and cash equivalents 18 12,960,243.44 8749,14299 (i) Short-term loans and advances 19 4,691,95053 311597146 (2) Otier Current Assets 20 3476,311.95 2345,360.68 Toran. 54, 517,740.86 T6,226,830.14 [Siguilicant Accounting Polides z The ueconpienying notesarean integral part of thé fadncial statements As per our report of ven date annexed For Kumar Vijay Gupta & Co. For GREENDOT HEALTH FOODS PVT.LTD. [Chartered Accountants [Firm No 07B14N) JN Aypatinm A CA. Tarun Kumar Gupta Vileram Agarwal Parmer ‘Managing Director 1. N0, 091352 (DIN: 00162876) (DIN: 06715805) siaco: Furidabod Putsd September 02, 201 uOIN.GREENDOT HEALTH FOODS PVT. LIMITED Reg, Office:- 66, BMC House, Shardhanand Marg, Delhi- 110006 Works & Head Office:- Plot No. 30/8, Industrial Area NJ.T, Faridabad-121001 (CIN: U74899D1.1986P1.c025910) STATEMENT OF PROFIT & LOSS FOR'THE YEAR ENDED 31st MARCH, 2019 Pactditeis Notes As At ‘aSAL 31.03.2019 31.03.2018 tocome (2)Reyenue from operations (Wer) 2 591,44054621] — S04,686,511.62 (bi Other income 2 19,521,617.26 11,033,744,75 (2) Total Revenue 610,962,163.47 | 515.720.286.537 exnuenses: (a) Cost of Materials Consumedt 2a 237,077,107.08] —200,223,438.73 (b) Increase/Devrease in inventories 2 2762550.55 (693322.00) (c) Kimployee Benet Expenses 6 £8,274,953.58 67,047,475.78 (a) Finance cost 26 4,790,495.36 6,450,992.03 (e) Depreciation & Ammortization Expensog a 21.434,532.90 23.497.798.99 (2) Other Expenses 2B 149,489,599.10] 123.136.403.902 (21) Total Expenses 493,926,193.53 | 419,062,21678 ty Po tbe Prior period & exceptional items anjadioeeg| Sébsnoaese. QV) Prior priod & Exceptional Items : (V) Profit before tax (IMt+1V) 127,133,969,54 56,058 039.50 [Yn Tax Expense: (a) Currenttax 30,760,960.00 22,999,570.00 (a) Excess /Shore provision oft 140,108.60 0.00 (c} Detfored tax 1721630353, 0.00 Total Tux Expenses woresasz2i | 22,999,570.00 (Vl) Profit for the current year (V-Vi) 79008.517.73 | ___73,058,160.59 Foaming per equity share (face Value of Rs, 10/- each) Basic Barning Per Share 46.48 4298 Significant Accounting Policies 1 The accompanying notes ate an integral par of the inandal statements | As per our report of even dace annexed For Kumar Vijay Gupta & Co. For GREENDOT HEALTH FOODS PVT. LTD. (Chartered Accountants (Firm No.07814N) By friend) pe CA. Tarun Kumar Gupta Vikram Agarwal ‘Ankit Agarwal Partner Managing Director Director M.No, 091281 (DIN: 00162875) (DIN: 06715805) Pace: Faridahad Dated: September 02.2019 won(CIN: Y74899D GREENDOT HEALTH FOODS PVT, LIMITED Reg, Office: 66, BMC House, shardhanand Marg, Delhi- 110006 Head Office:- Plot No. 30/8, Industrial Area N.LT, Faridabad ‘ASH FLOW STATEMENT (INDIRECT METHOD) F. C025: Carrent Year Previous Year Sn 31.03.2018 Cash ow frum operating sctivities 127,133,963.94, ‘Se058030.59] 2) Not Profit /(Loss) before tax & Extraordinary items Adjustment: Depreciation 21,434532.90) 23407 22082 interest/ Finane Charges paid $790,495.36) 6,450,992.03| Jintrest & Rent income (1083578026) (10969483.75) [Provision for Gratuity & Leave with wages 815,637.00] Gratuity & Leave with wages paid during the year (62,062.00) b) Operating profit before WC changes 135677687.94) 115790333.19] Adustinant for, dé and other Recelvables Tea Tae Inventories (G.863,52034) (23398570) (2,65¢,93034)] (2536 18195) increase in Trade Payable 9,050, 680.16) 80,0520 Otiors (chy 2,897,349.34) 6.965,817.30} e) Cash Genorated before operation extraordinary tems 0] 0G] |) Cush flow after Extraordinary items licome Tax Paid (Bi54018538) (is7a ie) Net Cash from operating Activities (A) 107668161.911 91649672.19] 8. Cash from Investing activities Interest/ Dividend Received Taaas7a020 196548175] Purchaye of Fixed Agwute [zas2q2z027) (isoisseH. 14) Security Depasit (62385000) [79.297-98)| Lang Term Loans & Advances (399204045) (59278 305.54) [Net Cash Used in investing Activities () (28104963.46) (63507679.99)] [C.Cash Now from Financial Activities Prowods from Bank's Long Term Borrowings 00] 09} Proceeds from Finance Lease Oaligatian from Danks © Financia Insiitations [Unsecured Loats} 10,584,447.00] 00} [Proceeds from Othor Parties (Unsecured Loans) 0.06] 0 Ret proweds from Bauk Burrawings (Cash Croat) [2039701.57)| aa1e47625] Repayment of Banks Vang Term Horeawings (015548167,00)| —118093.770. 00 Repayment of Finance Lease Obligation (rom Banks Financial Institutions (Unsecured Lusns) (2165193.07) [2923,254,67) [Interest) Finance) 4790445.36)| (6160992.03) Net Gash Used in Financial A (14959158.00) (22049540.45)| D. Net Inert 421214045] e092851.53 8748,142.99| 2,685,601.16] 12'960283.44] 874i 142.99) [As per our report of even date annexed For Kumar Vijay Gupta & Co, Chartered Accountants, (Firm No.o78L3N) irl iar Gupta Ica, Tarun Ku Parmer no. 091151 Place: Faridabad Jute: September 0: lupin 2019 For GREENDOT HEALTH FOODS PVT.LTD. Merino : Vikram Agarwal ‘Ankit Agafwal Managing Birector Dicecibr (IN; 00162876) (DIN: 06715805)GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2019 ‘CORPORATE INFORMATION Gowendot Health Foods Private Limited, incorporated under the provisieas af Companiog Act1956 en 29.10.1986, The company is engnged in manufacturingand selling of Nachos Corn Chips & ether food items. Note 1: Significant Accounting Policies 1.1 Basis Of Preparation The (nancial statement of the company has been prepared In accordance With genérally accepted Accounting, Principles in India, The company has prepared thesé nancial statements to cqinply In all material respects with accounting standards notified under the Companies(Accounting Standards} Rules, 2U06(as amended) and the relevant provisions of the Compantos Act, 1958, The financial Statements have been prepared ont an accrual buts, r prep Accounting Polleies pot specifically ret ved to oUlerwise are consistent with generally accepted accounting rinciptes followed by the Company. 41.2 Use of Estimates The propstation of financial statements in conformity with tidian GAAP requires the management to male Judgients, estimates and assumptions that alfect the renorted amounts of revenues, expenses. assets and liabilitles snd tie disclosure of contingent abilities at the end of the reporting period, Although these estimates arv hased on the management's best jmowledye Of current events arv actions, uncertalnly about these assumptions and estimates mili result nthe odtromusrequiring a material adjustment te the enrrying amounts of assets oF lables in facure periods. 1.3 Fixed Assets (a) Fixed Assets are state! at cost of acquisition, Inclusive of freight; duties, taxes, borrowings cost, éecction exponses/commissioning, expenses etc up to the date the assots are put to wse. (0) Gs Creditavailod on purchase of fixed assets is reduced from the cost of respective assets (6) Exchange dtference on account of foreign exchange fuctwations, Ifany,are agjusted in the earrying cast of fixed assets 1.4 Depreciation on Tangible Fixed Assets Depreciation for the year lay byen provided an she bails of straight line method as per Schedule XVI of the Companies Act, 2014. "The gerap value of al sect Is taken $Y of original cast oF the assets 1.5 Impairment of Tangible Assets ‘An asset is Frosted as impaired when the carrying cost of asset exceeds lis recoverable value, An impairment luss is Gnarged to the Profit & Loss Account In the year an which an asset is }dentified as impaired. The impairment loss etagnized in prlor accounting 1s reversed if thore has been a change in the estimate of recoverable amotentGREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the yee jed 31st March 2019 1.6 Inventories Inventories are valued as follows? (1) Raw materials, stores and componeuts are valued at lower of cost and net realizable value. However, materials and other items held for use in the production of inventories-cre not written down below ost If the finished products in which they will be incorporated are expected tu be sald at or above cost, Cast Is determined on a weighted average basis. (1 Work-in-Progress arid Finishot goods are valued at lower of cost or net realizable value, Gost includes materlals and labour aud @ proportion of manufacturing ovetheads based on normal operating capacity (li) Net ceslizable Value Is the Ustimated selling price In the ordi ‘oss of completion and estimated costs necessary to make the sale, y course of business, less estimated 1.7 Revenue Recnguition Reventie is recognized to the extent that itis probable that the economic benefits will law to the coimpany and the revenue can be reliably measured, There isa reasonable certainty regarding the ultimate collection of the seme. The followine-spectic recognition criteria mustalse he met hefare revonus ie recognized. Salesaire recognized at the time of dispatch of goods: All sales are shown exclusive of GS'T other taxes wherever applicable and net of cash discount or other rejections, Hoceipts la respectof freight are adjusted with Ieight expenses 1.8 kmployee Benefits ( Defined Contribution Plan: Ketirement henefit in the form of provident fund is a defined contribution scheme. ‘The cnntributions to the srovédeitfund und employee stote insurance (ES) are charged ta the statement of profitand losstorthe year when the contrioutions are due. The company has no obligation, ather than tho: contribution payable to the provident fane, (W) Defined Benefit Pian: Fost employment and other long term employee benefits such as Gratuity are recognized as an expense inthe Profit {oss 4/¢ forthe year in wich sucn benefits become payable. Company is ok providing Gratuity as per actuarial valuation a required by Accounting Standard 1S ag pronourced by the ICAl 1.9 Income Tax Tak expense comprises current tax and deferred tax, Current income tax is measured at the amount oxpected to be it wo the Lay authorities in accordance with the tncome Tax Act, 1Y61 anacted tn Iadla. The tax ratesand tax aves ‘used (o compute the amount ase those that are enacted or substantively enacted, atthe reporting date. Deferred. income taxes reflect Wnpuacl vf timing differences between taxable income and accounting income trigitating during the current year and reversal of timing differences for the earlier years: Deferred tay is measured Using the sax rates and the tax laws enacted at the reporting dale, Deferred tax liabilltles are recognized for all the Uuming dierences. Deferred tax assets are recognized for dedievible timing differencas only to the axtent that there Isreasonable certainty that sufficient future taxable income will be-avallable against which such deferred lax assets cin be realtor,GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Finacial Statomonts for the year ended 31st March 2010 1.10 Borruwing Costs acrowing cost includes interestand amortization oF ancillary costs incurred in connection With the arrangement af Horrawings, Borrowing costs ditectly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get realy fur its intended use or sale are capitalized as part ofthe cost ofthe respective assets. Al other borrowing costsare recognized as an expense in the perlod they accur, 1.11. Cash & Cash Equivalents Cash andl cash equivalent comprise cash sn hand and at bank 1.12 Earnings Per Share asic earnings per share are calculated by dividing « e het profit or loss for the period artrbutable ta equity shareholders by the weighted average number of equity shares outstanding during tie perivd, 1.13 Provisions Provisions Involving substantial dugree of estimittion in measurement are recognized when there { a pratent Uibligation as result of past events and it is probable that there will be an otMovy of resources, Contingent liabilities ake nt recogulaed bul are disclosed (n the notes: Contingent assets are neither recognized nor disclosed in the financial satamunts, 1.14 Contingent liabilities and Contingent assets 4 contingent tubility és a possible obligation that arises from pas events whose txistence will hu cotfirmed by the lccurrence oF hon-vecurrance of one ur mare Uncertain future events Leynd the control of the company of a rest obligation that (snot fecognucd because tt Is not protidble that an OuELOW af resources Wall bo required to settle the obligation. A contingent linbilty alsa arises in extremely rate eases where thero fsa lisbility that cannot be recognized because cannot be wieasured reliably, The company does not recognize a contingent liability but tiscloses fs existence inthe tinancia! statements Contingent assets are neither received nor disclosed kn financlal statembits 1.15 Foreign Curreney ‘Transactions 6) Initial Recugnition: Foreign currency transactiois are recorded in the repurting currency, by applying to the foreign currency amuunt ‘the exchange rate between the reparting currency and the foreign currency atthe dale uf the transactiot. (i) Conversion: Foreign currency monetary items are restated at the exchange rate prevailing on the balance sheet date. Non monetary (tems which are carried in terms of historical cost denominated in a foreigh currency are reported uss the exchange rate atthe dato of the transaction, 1.16 Government Grants Grants reesived against specific Rael assets are adjusted (o the cost of the assets. Revenue grants are recognized in ‘the profit and loss account in accordance with te related schemes andin the period in which these are acer ancl onably certalt that the ultimate ealloetion will be made AGREENDOT HEALTH FOODS PV'T. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year endeil S1st March 2019 NOTE: 2 Share copta paricutrs Garret ow | Pontos anew |AUTHORIZED CAPITAL 10,00,000 (10,00,000) Equity Shares of Rs, 10}: each, 10,006,000.00| 10,000,000.00] FETT ETT | ISSUED. SUBSCRINED & PAID UP CAPITAL 466000 66000) Equity shares of R-10/- enc, uly 6000000) soetacton aid siren oy aloes Tou san0,00000| —asenonaa) (i) Reconciliation ofthe shares outstanding at the beginning and at che end ufthe reporting period StseAareh, 2019 ist Maret 2018 ‘Equity Shares of Rs, 10/- each No. of shares: Value of shares: No, of shares Valuv of shares: nillypaid Atthe Beginning ofthe pve 60000 © getooenco «gee 90000——-eeuunnn sue Daring he Yer 90 i si 90 a e Outstanding atthe end ofthe perio 866,000 __§,6e4,000.00 66,000 8,860,00000 eon.) ____6.00) 8, 660,000.00 (b) Terms & Conditions Attached to Equity Shares The company has only one clase of shares referred to ws equity shares havily a pur value ot RS.20/- each. Each older of equity shares entitied ta one votw por share. {in the evont of iquidation of the company, the holders of the equity shai will bi entitied to receive remaining ossots of the company, alter distribution of all preferentia) amounts, The distribution will be in proportion to the umber of equity sharos held by the share-holdersGREENDOT HEALTH FOODS PVT. LIMITED. Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2019 (c) Details of Shareholders holding more than 5% shares In the company 3st March, 2019, 3ist March, 2018 Uquity Sheree ofRe TOF each ] Naafshares | Percenageor | —Naorshares | Pereontagear fully oad Holding, Ish. SP Avarwal 139,.66000| 144 15966090] sh. Sanjay Agerival 135,540.00] 1965 13554000 si. vera Agarwal 160,440.00] 185 160.440.00) Mrs. Rajni Agorvead isiacnoo] 1754 151,860.00! Ms, Manishs Agareal 15696000] 1832 15096000] Shu Ant Agarwal 61,540.00 au 461540.00) during the period 31,03,2089 TE: 3 Reservexand Surplus (i) The comparry has:not issued uny shares other than’ cash ard bonus & also ino shares have been bought back years iaimedintely preceding the date as at which the Balance Sheet is propared te Particutars Current Year Provious Year [Securities Premium Reserve Balance as perlast financial statement 14640,000.00]—_14,640,000.00 Addy Prémium on Issue uf shaves duriny the year 0.00] o.00) (Closing balance ® 14640,000.00] _14.640,000.00 Goneral Reserves Opening Balance 25545,423.00] 345,423,00 JAdth: Transferred from Surplas/ (Deficit) tv the Starement of Profi and hss 70000,000.00] _$0,000,000.00 |Glusing Balmer 2) 32534542300] 255,345,123.00 Surplus/ (Deficit) In the Statement of Profitand Loss Balance 1s per last financial stutemente ysursas2t3] — 50,020,872.54] Profit / (Lass) for the year 79000051773] —_73,058,469.59 Amount evaitable for spprapriation 1828875986] — 123,679.342.13) Leas: Apiitopristions & Ammortization (inf tw General Reserve) 70,900,000.00| _50,000,000.00 Net Surplus in the'statemsentaf profit and loss ‘a 22,007.059.80] _73,472342.13 [Total (Sum of 1103) 422,873,202.06| 345,864,765.13)Notas of Financial Statoments for the year eaded Sist March 2019 GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 NOTE: 4 Long-Term borrawings Non Current Portion Current maturities Panieulars Current Year | Provious Vear Current Year Previous Year [Secured Loans (1) Term Loan from SIDBI From = Sinall_ Industries bovelopment Hank of India behradus. Rate uf interest | 10.00% pa. with monthly rests Outstanding repayable In | monthly Installment of Rs, 12,50] acs, (1) Term Loan trom SioBL from = Siuall——_Initstriog Development Bank ol Indi Dehradun. Rate of interest 10.00% pa. with monthly rests, Outstanding repayable ini Sal monthly instetiment of Re: 0.37| ICICI Rank (Car Loan Audi) (Rate off intorsct @ 10.07% witht lmoaily rest repayable ui 00] monthly mstallment Ks. 0.83 Lacs per munthy (i) Gor Lean from Paiute \Hinauclal Services India Put. Lid Daimler Finsneial Services India| Put Ltd. (Car Loan Mercedes-Benz) (Rate of intersst @ 90085% pa, with monsily rest repayable im 36| ontaly installment RS. 1.29 Lacs per wont) (1) Car Loun from AXIS BANK JANIS Rank (Cor Loan RMW) (Rate| lof trterest @ 8.909 pa with) imuntily rest repayable th 48) Imontily installment Ks. 2.68 Lacs per month) 674,724.00) 00] ‘00 7,788,971.00 29,026,883.00) 1,121,266.00| v.00 o.oo 0.00) 1snn0.00020) 444,900.00 D.ag| 49 2.400,152.00} +5,000,000.09] 444,000.09] 301,079.00) 1 468,780.07) a0) 22,388) 952.00) 30,148,160.00] 17,213,867.07| [Total of currene manurities oF long term norrowings and finance lease obligation Refer Note No.9 (b) 00) 8.00) 17:894,182.00 17,213,867.07} [Towat 2230095200] 30, 148,168.00, 0.00] 2.09)GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Noles of Financial Statements for the year ended 31st March 2019 *Vehislé Loans are secured by hypotkecation of vehicles and is repayable within three years having varying Jate of payment The Company does not have any eontinukig default in repayment afloans and interest as at reporting period Loans (1) First charge by way of hypothecation om al the Movables ofthe horraiér com; hhuichinery, muchinery spares, t90 the project and installed / to be-irstalled iw Khasra No. 64 situated ‘Tobsit Roorkee, Dist. Haridwar, inany, including plant, equipment, accussorieg, furniture, fixtures, computers ect. acquired /to be acquired under it Village Lakeshwart, Parga Bhogwanpur (2) tacension of Fast charge by way oF Hypothecation of whole of the current assets of the Horruwver, both present and future; including bot not limiting to all stocks of raw materials, wark-In-process, soml-finished goods, finished suoods, packing materials, stares et. (3) tstension of First charge by way of equitable mortgage of immovable property of M/s GruendatHeslth Foods Pye Ltd situated at Khusta No, 64, Khare No. 0372 at Village Lakeshwart, Pargana Bhagwanpur, Tehsil Roarleee, Dict Haridwar admeasuriny 9940 square mers together with all building and structures theron, First cha ye by way of ypothecation of all the present ane future bookvdebts and other actionable claims arising out of genuine trade transactions, (-#) Parsonal Guarantee of Director & Relatives NOTE +5 Long Term Provisions Particulars Current Year | Dreviow Year Provision for Employee's Benefit liratuity Payable 838,967.09] 225,529.00 eave with Wage Payable 2.198.485 00] 1,593,40%,00] Total 2,977,852.00 1,822,932,00] NOTE: 6 Deferred Tax Liabilities (Net) Particulars ‘Current Vear Previous ear opening talance (36,711.00) aaa] [Tax Effect of ltems constiuting deterred tax Liability, On Difference! yctmeen bookbataace and tax balance uf Fixed Ascets ax Effect of Items constituting deferred tax Assets On expenditure) 4 ac ‘ |nroviod nti hocks hut datorved far tax purpocas | _ egaegss Be [Total 17,179,672.53 0.00! NOTE :7 Short Term Borrowings Particulars Current Year| Previows Year ‘Working Capital Loans Cash credit Loans (SECURED) ‘a 9413,615.29] 11,483,396,06| From Small industries Development lank of India, Dehradun. gainst Hypothecation of All Current Assets of the Mrrs, both present &| future & charge by way of Hypiuthecation of Entire Movat le Fixed Assets| (Except Hypothecated Vehicles) of thefirm both present @ future. Collateral Security -ag above Loan [Total of (4B) 0,813,615.29) 13,453,396.06|GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2019 NOTE:8 Trade Papubles Particulars (urrentYear | Previous Year [Sundry Creditors for Material/Supplies ayaiascos2| — 26,757,202.84 [sundry Creditors for Others 12,656315.36| 6,161,852.48] Total 41,969,815.48) _92,919,195,32 Disclosures required under Section 22 of the Micro, small and medium ASACSLO3,2019 ge Ata1.v3.2018 Emtorpriow Davelojinent Acb2006 Particulars SME CATEGORIES 6151,620.04 —17,027,513.28 OTHER THANSME CATEGORIES 35,016,100.65 —15,891,622.08 Principal Amountremauning unaaid Thereare no overdues ta Micra, Small aiid Medium Enterprises a8 at March 31. 2019. An amoungof 335 Lacs is not payable wy per terns af contract: NOTE: 9(a)_ Other Current Liabilities Particular Current Year [Previous Vear statutory Remittarie 1506081,76 941,414.85) Liability towards Rovenue Bepenses 1360949293) 12.039,223.54] Revenue recelved in Advance 243374329] 2.518,069.34 Total i z rota 1759.07.08) 15,499 587.7) NOTE: 9(b) Curvent maturities of ong term borrawings and finance lease vbligation, Partieul Current Year [Previous Year Current matucities of lony term borrowings froin Banks and finance lease 174415200] 17,213,867.07 chitentions [oui 17,644,152.00| —17,213,867,07) NOTE: 10 Short-Term Provisions Particulars [carrent year [Previous Year [Provision For Kunplovees Benelit Bonus payable 239001900} 1,742.459.00 ‘Othees Provislans Provision for Taxation (Net of Advance Tas/TDS Paid) 2] -2,902.619.32, L owl imal ae S7e32|SERRTEROVET loveroceser [AroHveERNTE [900 [REVECTOPTE [TOTTI eTEOCTISOR. [AO ——[TOMTUTOST [ree PET — To amaaAT —]—] (SoereCSERT [CERETTONTT | co TREE [oo [ou aewHEVTE STF RICEAT [OTSTENEVEIE [UO —— EP aUTOREEE STATO Twriecarane suzore formevare — fevsersay —foeo foros fosrorame — [pruners rosso saves] npwinba ermal Jectevoo: — faveescer —focrerwest foo searace feusseserr fencer muse ‘ osseorre seman, oo fezeorom —facimerss — [asuomunre von wnat val ee a CC 0 orsszer | sas ” ' fesieeors frswcter Joins foro savoury fovuiruacy fesseriee lorecsuesit furansewor | sest ornwen sion pececesse |orvevowe —ferserass — foo fertevvie —fassoweee —_acsrrtace rece |e person] fervasrem —feovarees frase feo ovosrez—feoverwur —|orsorese ieeicees nineteen) lsvesianvz —[erwsnyare — faseromire Icon fess oss |sriareove — fausen uso G Wari nmin | letoiowe — feoviseect — [ovemoret —faso——arsarvce —fevecwrer —_ foorsarssee ow oases " lwwsorvernar fezsramty — founusessiox fo loeweew'r locresossia —fucvsoesracr loereuere —faconvoeszer |ouare ' ivonessate wine: feverveit |mo —— facrewesty fevssrvernn lv ure z losrvssize foomeasre |o - ‘a ‘woop wy spevannmey| 1 ra Ea STRETOTE oo a texto aver aascee sroxetcens | newncsine| germs | wince norte] sosoimer | exanpsys | map womney| sono 140 spouy woman soon sso soon | sei sa ovo auiven) seesy newts LE-HLON 6162 Matty 48 me yous enya sn iy Oy as TraTOT aOR TAT GALIWIT “Aa Sa003 RL AVAH LoaNas¥DGREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2010 NOTE : 12 Deferred Tox Assets Particulars Current Year_| Previous Year [Tax Rffect of Items constituting deferred tax Assots. On 0.0) 36,711.00] expenditure provided in the books but deferred for tax [purposes | [rota 0 367100, NOTE: 14 Investments Particulars CurrentYear_| Previous Year Hnvestments (At Cost) (Un-Quoted) 62,500.00 62.500,00 [Now-Trssle {500.Nos of equity sharos of Delhi Agencies & Investment (P)| tc, ‘Total 62,500.00 62,500.00) NOPE: 14 Non-Current bivestment Particulars Current Year| Previous Vear _ Security Deposit al Secunty Deposit 725,808.57 963,425.57] Total ~ 725,808.57} 663.425.57) NOTE: 15 Long Tern Louns & Advances Particulars Current Year| Previous Year [Advances to Related Parties (Refer Not= No. 32) 263,484,317.28] — 179,543,276.83 Tow! 265,40%,517.20) 17954227603 NOTE: 16 Inventories Particulars Current Vear | Previous Year Rae Material 72,544,73921| _16,414,809.00] inisited Goods 3.934,360.45] —_6,606,920.00 Packlng Material 47,177,72439] —_1z4091.00] | Material in Transit 0.00] 249224471 Total 43,656,833.05) 39,793,30471 NOTE: 17 Trade Receivables Particulars miVear | Previous Vear Unsecured, considered good! Outstanding for less tran six months 42,219,35242] 45,266,22895) omer Receivables 5,819,247.25| 1,073,459.25 Total 48,030,599.67|___46,339,688,20|GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 3ist March 2019 NOTE :18 Cash & Cash Equivatent tn Deposit Accounts Particulars CucrentYear [Previous Year cash Ralanee 218,867.19] 562.916 68) Sub Total (4) 218,867.19 562,916.68 Bink Balances ‘with Scheduled Bank on Current account 6,327,707.25] 189362231 6,413,709.00] 291,604.00) Sub Total (6) [#alance kept in doposits account are held ae margin money, against the Letter of Credit with State Bank of India) Total [A +B] NOTE: 19 Short Terms Louns and Advances 12.960,283.44] 8748,147.99] Particulars Current Year Previous Year Advances Rewoverable iu cas ur Kina (dic considers |Advante to supptiers Advance against Capital Rependituee Advance against Revenue Expenditure Balueice with Government Agetictes Income Tax Recoveratle 231,738.53 433,212.06] 97,184.00 32,741.00) 1,948" ‘90 275314138 17,746.00) 205,648.56 21.75.00 ‘Total 4.641,850.53] 3,115,371.46] NOTE : 20 Other Cureent Assets Particulars Current Year Previous Year | Advances to &imployees 220,065.00} 177,911.00) Pru-Pald Expenses 715,885.27] vou Interest Accured on EDR 2,540,391.00 2167,949.68 Total 3,976,311.95|__2,345,860.68GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2019 NOTE: 24 Revenue from operations (Net) Particulars: Current Year_[__ Previous Year Sales of Products: Manufacturing (Net) Ss91d4054621] — s04,on0511.62 Total So1aa0 sien] 5046651102 NOTE: 22 Other Income Particulars Girrent Year| Previous Year Isteroit income on fixed deposits with Bankes 556.5990) 52821675] (75 on interest Rs. 55,659/+ Previous Year Rs. 32,823.68)-) Interest income froun other's 1027924126] 10.441,265.00 (VS on imerost Rs, 18,27,924.98 Previous Year Rs, 10.44.427/-) Export tncentive 60543700 si290.00 Miscellaneous income. 00 32,873.00 Total 19,521,617.26] _13,033,744.75| NOTE: 23 Cost of Material Consumed Particulars Current Vear | Previous Vear Raw Material Cousumed Opening stock 19814909.00] — 14,183,165,00 ‘Adal Purchases dnring the year 141,176389.89] 122.376,763.20| less Closing Stock 23544,73921| _19,414,609.00 Consumed during the year (ay 137,046.459.68| 118,145,117.20 Store & Spares Consumed Opening Stack 0.00 0.00 ‘Adu Purchases during the year 1.646,174,11 1,663,468, 69| Less-Closing Stock 0.090 6.00 Consumed during the year @) 1.66374.11 1,663,468.69) Packing Material Consumed Opening stock 12,189,831.00] 10.272,598.00 Ald’ Purchases during the year 83,372.066.64] —82,831,545.84| Less Closing Stock 17,177,72439|___12,189,33.00 Consumed during the year ia 7AANS,A73.25| — 00,414,952.84 Total of (A+B+C) 217,077,107.04| _ 200,223,438.73) NOTE : 24 Increase/Decreuse in Inventories Particulars Current Year| Previous Year Inventories atthe end ofthe year Hnished Goods 3.93436945| _6,696,920.00 TOTAL, w 3,934,369.45|__6,636,920.00 Javentories ut the beginning of the year Finished Goods 6,6965920.00] _6,003,59800 ‘TOTAL « 6,696,920.00| _6,003,598.00 Net (Increase) in inventory GA) 2,762,550.55 | (693322.00)GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements for the year ended 31st March 2019 NOTE : 25 Employee Benefit Expenses Particulars Current Year Previous Vear Salaries 2913430800] 21,299,182.00 Wage 1,190,611.00] 14172,778.00) House Rent Allowance 7.574979.00 5955.957.00 conveyatiee Allowance 6.940,002.00] 5,136,179.09| Spesial Alowonce 2,862,950.00 2,070.693.00| Other Allowance 340,099.00] 273,863.00 [Traveling Allowance 6812.50.00 4,951,707.00 lbirector Remuneration 1680000000] 14.175.000.00) Efficiency Allowance 45600000 359,000.00 onus 29145200 204,555.00) ESI Employer's Conteitution 642,984.00 598,901.00 PF contribution 3,303,251.00 544,417.00 Stalt welfare 100512826) 187,128.96 Welfare Fund caxtivation mn) 23,430,00 ESt/PP/Weltare Fund un Contractor Wages 22421500 168.00) Service Charge on Wage Contractor 41522900 65.163.00] Labour Contractor 7222825 32| 6,282,405.82| Notice Pay 3150000 0.00) Sales incentive 75,085.00) oxo] Provision For Gratuity 661,361.00] 192,213.00 Provision For Bonus 14475.47900 1.477,308.00 Provision for Leave with Wases 709,824.00 628,404.00 Total 88.274,956.58) 67,047,475,70] NOTE26 Finance Cost Particulars Current Year | Previous Vear Interest an Cash Greclit 240,121.00 218,775.00 terest on Teeth Loan 3,928,558.00) 566,395.00] Interest on Gar bean 226,469.90 244,489.33 Other interest 8,959.00] 1,513.00) Bank Charges 386,337.16) 379,819.70) Total 4,790,445.36| _6,450,992.03| NOTE : 27 Depreciation & Amortization Expenses Particulars Current Vear Previous Veur Depreciation Expenses 21.434,532.90) 23,497,228.32| ‘Total 21,434,532.90] 23,497,228.32|GREENDOT HEALTH FOODS PVT. LIMITED Annual Report 2018-19 Notes of Financial Statements lor the yoar onded 21ct March 2019 NOTE :28 Other Expenses Particulars Current Year| Previous Year [26.1 Manufscturing Exnenses Power & Fuel aaguze1822] — 24,814,080.76 ihepaie to Plant & Machinery 532950489] 4490995.09 Freigt nara 324736199] 5.370.269.67| Service Tex Paid/Sales Tax Pald/Custom Duty Paid ete. 5.227,945.50) 3,503,992.19 Total(a)|___47,107,630.60| _98,119,236.81 {26:2 Administration Exnunzos Secuuity Service Charges, 185954700 1,465,102.00) fuad-Debts 64668234 6.00) Boks & Periodical 00] 1,260.00 Printing & Stationery 306,922.26] 214450.66 Postige & Courier 12624930 184,109.78 Telephone Expenses 47552021] 751,838.28 Legal & Professional Expenses 987572520 3,182,874.04] ‘duditve’s Remuneration : Audit Fee 100.000.00) 35,000.00) Rent 1.180000.00 180,000.00 Travelling & Conveyance 351318142 3,250,860.00} Director's Travelling & Conveyance b245,402.88| 7.223,657.78| (clucling Director's Furelgn Travelling Current Year Rs. 49,48,044.47 (Previous Year Rs, 43,29,943.18) General Maintemsanee 1842,05201 1.951,140.02} Insurance Charges 327,820.47 422,208.15| Miscellaneous Expenses 30,356.80] 37,980.90] Laboratory/Testing Expenses 820,604.58 1.227,330.87| Rates & Taxes 63,534.00 472,898.00 Diwali Expenses 205,038.00 826,292.45] Donation 95,100.00 197,000.00] Software Expenses 41,429.93 0.00 Computer Maintainence 45,157.21 7,669.83} Repair & Maintainence Bullding 620,253.13 410,225.50 Vehcle Repair & Maintainence 57,992.40 609,346.29 (Corporate Social Responsibility 880,656.00] 1,320,927.57 Total (6)|__25,897,943.73| _25,800,362.79 2G. Selling Expwsnsos Cartage Outward 43,871,999.41| —33,929,969.22! [Advertisement & Subscription 4,584,706.67| 6.410,414.81 Salus Proinotion 24,508.056.16| —_15,090,595.83 (Comunission 140,550.00 .v0) Selling Expenses 1.205,296.72 912.053.05 [Sponsorship Expenses 2,571,865.61| 5,123,672.51 Total (| _76,083,024.77| 61, 136,808.82 Total (a+b +0) 149,498,599.10 | 12%,136,408.92Note: 29 Additional tn rrmation to the Financial Statements Maret 31,2019 Maret 31, 2018 Contingent Lisilities and Commitments sn taes) en Lace (to the extentnot provided foe Commltsnont Unoxpired letee of Ceedit-ugalnst raw materi} Note: 20 Forcign Exchange Earning & Ouizo arvwuars Maren $1, 2019 March 31,2010 CSI LACS) (siNLAcS) 8) Valu oF mpoet wit CHP fasts Raw Mateetal/Consuinable Goods 1054 5838 Machinory Spare Porws 616 et Uy Expundiure in Foretge Exchange ‘Exhibition Feey Sponsorship Expenses sun? sean Director's Travelling a5 104 Hi) Harhing on Foreign Bxchange Export on FOB Basis 224.93 205.71 Jodiyeet Exporcon FOI Rass t1062 122.63 Others (Freight Insane ote) 1038 hee Raw Materil Consus % AMOUNT: % antaunt {RolN LACS esi LACS) Imported {Tneluding Customs & Other xp.) 7 10258 2 2754 Indigenous Others 4 93 1267.89 ve 115381 a aos Bias i Note: 31 Earning Per Shares (EPS) Earning jorshore is caleutated in accordance with Avasusting Standard 20- "Haring per Share” ~ (AS-20), nosed by the Company's{ Accounting Standards) Rules, 2006 (as amended) Particulars March ai, Dore Mach 31 2050 Proiitattor Taw 79,008 518 73,058470 Number of Ordinary Shar 886,000 846,000 Weighted Average Number uf Urinary Shares 60,000 66 00 aynig Her Share: (Risieand Diluted 128 8.35Nate:32 Related Party Bieslosure (1. per Accounting Standards 13, the dsilosuees af tancietons with th Feited partes are piven betows- sh, Vikram Agarwal Key Management Persoanel and thele Relatives (KMP) [Sh Ankit Ayarwat [Sh Shobhie Agarwal Enterprises over which XP is able to exshdise significant MMUane [Supce Hlectro Films Limited [Globe Capacitors Lites [indyioueh Software Pot Lid [Dethi Agoncios & Investment Fri La Traore Role Sh, Sanjay Agarwal (MD Brother's) Shu SP Agarwal (MD Father's) of Tyanmaetions in Oma [RcUNEratons RONG KP Rhee Raa [or Vikram Agarwal (Manaqirg Director] is 1,08.00,0007-| Direcior Salnry [Me Anke Agarwal (Oireetar) Rs. 60,00,0007- [Director Salary Ui) Sslory Payement to Key Managetent Personnel Includes io Mt, Vuktam Agarwal fs 1,08,00,000/- (Previous Year Rs 94.00,000/-), 59 My, Ankit Agerwal Rx, 0,00.0U0/- (Praviows Year Re 47,75,000/-), otal of stated pasty transactions durtag the year ended Vi: Match 2019 and balances ouestuncingas.at st March 2019, Rein dakkhs ‘oans & Advances lobe Capacitors Limited 263408 795.42 Nate 3: the opilon of the management at to the best of their nowledgo and belief the value’ on suséaon of oaks sncexand other gurtentaxsers in lie urinary course of business will not be less than the amouut asthey are sated in the finanetalsroeantis Note 36 Frevious year flgurés : The campaty his reclassified pievious year flguresto conforms to this yoar’s dlassifcaton, ote 35: light of Section £35 pf te Compantes Act 2023, the Company has incurred Of RS. 8.81 Lacé expenseson Corperate Social Responsibility (058) ‘The yruss amount racuired te be apent by the Company during the year on USA activities was Rs. 60.28 Lacs (Previous Vear- Rs, 49.546 Lats} fis pe’ our report at even dateannexed For Kumar Vijay Gupta & Co. For GREENDOT HEALTH FOODS PVT.LTD. [Chartored Accountants Firm No.07824N) SS yuo cA. Varun Kumar Gupta, Viicram Agarwal Ankit Agarwal Parenee Managing Director Direcrar® ¥.No.992151 (DIN: 00162876) (DIN: 06715805) piscw Faridabad Dated Seprember 02.2018 Lupin