SIKA INDIA FINANCIAL STATEMENTS 2018-19

SIKA INDIA PRIVATE LIMITED
Consolidated Financial Statements for period 01/04/2018 to 31/03/2019
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
SIKA INDIA PRIVATE
Name of company LIMITED
Corporate identity number U24119WB1984PTC037631
Permanent account number of entity AAECS1119F
6 2 0 D I A M O N D HARBOUR
Address of registered office of company ROADCOMMERCIAL COMPLEX
II KOLKATA WB 700034 IN
Commercial and
Type of industry Industrial
Period covered by financial statements 01-04-2018 To 31-03-2019 01-04-2017 To 31-03-2018
Date of start of reporting period 01/04/2018 01/04/2017
Date of end of reporting period 31/03/2019 31/03/2018
Nature of report standalone consolidated Consolidated
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] Column 1
01/04/2018
to
31/03/2019
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
MSKA &
Name of audit firm ASSOCIATES
VAIDYA AMRISH
Name of auditor signing report ANUP
Firms registration number of audit firm 105047W
Membership number of auditor 101739
FLOOR 2,
ENTERPRISE
CENTRE,
NEHERU ROAD,
Address of auditors NEAR DOMESTIC
AIRPORT, VILE
PARLE(EAST),
MUMBAI- 400099
Permanent account number of auditor or auditor's firm AACFK3470E
SRN of form ADT-1 H41509183
Date of signing audit report by auditors 08/09/2019
Date of signing of balance sheet by auditors 08/09/2019
SIKA INDIA PRIVATE LIMITED Consolidated Financial Statements for period 01/04/2018 to 31/03/2019
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark
[Member]
01/04/2018
to
31/03/2019
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]
AS PER
Disclosure in auditors report relating to fixed assets ATTACHMENT
AS PER
Disclosure relating to quantitative details of fixed assets ATTACHMENT
AS PER
Disclosure relating to physical verification and material discrepancies of fixed assets ATTACHMENT
AS PER
Disclosure relating to title deeds of immovable properties ATTACHMENT
AS PER
Disclosure in auditors report relating to inventories ATTACHMENT
AS PER
Disclosure in auditors report relating to loans ATTACHMENT
AS PER
Disclosure about loans granted to parties covered under section 189 of companies act ATTACHMENT
AS PER
Disclosure relating to terms and conditions of loans granted ATTACHMENT
AS PER
Disclosure regarding receipt of loans granted ATTACHMENT
AS PER
Disclosure regarding terms of recovery of loans granted ATTACHMENT
AS PER
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 ATTACHMENT
AS PER
Disclosure in auditors report relating to deposits accepted ATTACHMENT
AS PER
Disclosure in auditors report relating to maintenance of cost records ATTACHMENT
AS PER
Disclosure in auditors report relating to statutory dues [TextBlock] ATTACHMENT
AS PER
Disclosure relating to regularity in payment of undisputed statutory dues [TextBlock] ATTACHMENT
AS PER
Disclosure relating to disputed statutory dues [TextBlock] ATTACHMENT
AS PER
Disclosure in auditors report relating to default in repayment of financial dues ATTACHMENT
Disclosure in auditors report relating to public offer and term loans used for purpose for which AS PER
those were raised ATTACHMENT
Disclosure in auditors report relating to fraud by the company or on the company by its officers AS PER
or its employees reported during period ATTACHMENT
AS PER
Disclosure in auditors report relating to managerial remuneration ATTACHMENT
AS PER
Disclosure in auditors report relating to Nidhi Company ATTACHMENT
AS PER
Disclosure in auditors report relating to transactions with related parties ATTACHMENT
Disclosure in auditors report relating to preferential allotment or private placement of shares or AS PER
convertible debentures ATTACHMENT
Disclosure in auditors report relating to non-cash transactions with directors or persons connected AS PER
with him ATTACHMENT
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India AS PER
Act, 1934 ATTACHMENT

01/04/2018
to
31/03/2019
Disclosure in auditor’s report explanatory [TextBlock] AS PER ATTACHMENT
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
2
[100100] Balance sheet

31/03/2019 31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 2,83,75,260 2,83,75,260 1,88,83,550
Reserves and surplus 65,48,85,541 52,20,99,357
Money received against share warrants 0 0
Total shareholders' funds 68,32,60,801 55,04,74,617
Share application money pending allotment 0 0
Deferred government grants 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 117,41,10,805 113,08,80,770
Deferred tax liabilities (net) 0 0
Foreign currency monetary item translation difference liability
0 0
account
Other long-term liabilities 0 0
Long-term provisions 2,27,92,677 1,66,10,255
Total non-current liabilities 119,69,03,482 114,74,91,025
Current liabilities [Abstract]
Short-term borrowings 61,00,00,000 50,46,50,876
Trade payables 114,75,07,168 129,62,68,752
Other current liabilities 13,74,56,243 18,52,43,110
Short-term provisions 17,06,04,777 14,51,31,767
Total current liabilities 206,55,68,188 213,12,94,505
Total equity and liabilities 394,57,32,471 382,92,60,147
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 85,98,54,959 87,54,11,953 106,98,07,380
Intangible assets 12,08,319 15,00,845 7,82,597
Tangible assets capital work-in-progress 81,48,445 1,06,42,456
Intangible assets under development or work-in-progress 1,35,90,706 1,35,90,706
Total fixed assets 88,28,02,429 90,11,45,960
Non-current investments 0 0
Deferred tax assets (net) 2,46,680 2,48,989
Foreign currency monetary item translation difference asset account 0 0
Long-term loans and advances 37,24,75,856 27,34,01,153
Other non-current assets 77,19,621 73,27,826
Total non-current assets 126,32,44,586 118,21,23,928
Current assets [Abstract]
Current investments 0 0
Inventories 72,23,02,736 66,47,99,236
Trade receivables 159,72,64,365 169,43,22,880
Cash and bank balances 20,60,44,369 4,86,70,316
Short-term loans and advances 15,60,15,475 23,90,09,738
Other current assets 8,60,940 3,34,049
Total current assets 268,24,87,885 264,71,36,219
Total assets 394,57,32,471 382,92,60,147
3
[100400] Cash flow statement, indirect

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 18,52,83,323 17,49,66,069
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for depreciation and amortisation expense 10,15,54,218 10,18,05,799
Other adjustments to reconcile profit (loss) 18,36,84,579 11,74,13,024
Total adjustments to profit (loss) 28,52,38,797 21,92,18,823
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -5,75,03,502 -14,40,95,133
Adjustments for decrease (increase) in trade receivables 4,95,14,437 -47,01,64,989
Adjustments for decrease (increase) in other current assets 3,75,54,212 -11,49,03,477
Adjustments for increase (decrease) in trade payables -14,66,41,949 10,27,62,269
Adjustments for increase (decrease) in other current liabilities -3,69,67,400 7,69,084
Adjustments for provisions 3,16,55,432 5,02,61,330
Total adjustments for working capital -12,23,88,770 -57,53,70,916
Total adjustments for reconcile profit (loss) 16,28,50,027 -35,61,52,093
Net cash flows from (used in) operations 34,81,33,350 -18,11,86,024
Income taxes paid (refund) 7,43,23,953 6,30,47,251
Net cash flows from (used in) operating activities before extraordinary
27,38,09,397 -24,42,33,275
items
Net cash flows from (used in) operating activities 27,38,09,397 -24,42,33,275
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 35,75,989 18,90,52,896
Purchase of tangible assets 13,64,15,995 5,71,35,936
Cash receipts from repayment of advances and loans made to other parties 0 0
Interest received 25,35,643 29,01,201
Other inflows (outflows) of cash -4,65,489 -1,58,397
Net cash flows from (used in) investing activities before extraordinary
-13,07,69,852 13,46,59,764
items
Net cash flows from (used in) investing activities -13,07,69,852 13,46,59,764
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 94,91,710
Proceeds from issuing other equity instruments 0 44,04,15,344
Proceeds from borrowings 10,53,49,126 -25,56,26,927
Interest paid 9,11,30,606 9,26,88,824
Net cash flows from (used in) financing activities before extraordinary
1,42,18,520 10,15,91,303
items
Net cash flows from (used in) financing activities 1,42,18,520 10,15,91,303
Net increase (decrease) in cash and cash equivalents before effect of
15,72,58,065 -79,82,208
exchange rate changes
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents 15,431 1,279
Net increase (decrease) in cash and cash equivalents 15,72,73,496 -79,80,929
Cash and cash equivalents cash flow statement at end of period 5,66,51,247
4
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share EQUITY EQUITY EQUITY EQUITY
Sika Schweiz AG,
S i k a AG, S i k a AG, Sika Schweiz AG,
Switzerland
Name of shareholder Switzerland Switzerland (Holding
(Associate
Switzerland
(Holding Company) Company) (Associate Company
Company
Country of incorporation or residence of
SWITZERLAND SWITZERLAND SWITZERLAND SWITZERLAND
shareholder
Number of shares held in company [shares] 20,82,184 [shares] 20,82,184 [shares] 7,55,342 [shares] 7,55,342
Percentage of shareholding in company 73.00% 73.00% 27.00% 27.00%
5
Disclosure of classes of share capital [Table] ..(1)

Equity shares
Classes of share capital [Axis] Share capital [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 44,10,000 [shares] 44,10,000 [shares] 44,00,000
Value of shares authorised 4,50,00,000 4,50,00,000 4,40,00,000
Number of shares issued [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares issued 2,83,75,260 2,83,75,260 2,83,75,260
Number of shares subscribed and fully paid [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares subscribed and fully paid 2,83,75,260 2,83,75,260 2,83,75,260
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Total value of shares subscribed 2,83,75,260 2,83,75,260 2,83,75,260
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares called 2,83,75,260 2,83,75,260 2,83,75,260
Value of shares paid-up 2,83,75,260 2,83,75,260 2,83,75,260
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Total aggregate number of shares issued
[shares] 0 [shares] 0 [shares] 0
during period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0
Total aggregate amount of increase in
0 0 0
share capital during period
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 2,83,75,260 2,83,75,260 1,88,83,550 2,83,75,260
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] 11,33,013 [shares] 11,33,013 [shares] 11,33,013
Shares in company held by associates of its
[shares] 7,55,342 [shares] 7,55,342 [shares] 7,55,342
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355
subsidiaries or associates
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 0 0 0
refund, principal
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
6

Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Type of share EQUITY SHARES EQUITY SHARES
Number of shares authorised [shares] 44,00,000 [shares] 44,00,000 [shares] 44,00,000
Value of shares authorised 4,40,00,000 4,40,00,000 4,40,00,000
Number of shares issued [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares issued 2,83,75,260 2,83,75,260 2,83,75,260
Number of shares subscribed and fully paid [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares subscribed and fully paid 2,83,75,260 2,83,75,260 2,83,75,260
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Total value of shares subscribed 2,83,75,260 2,83,75,260 2,83,75,260
Number of shares paid-up [shares] 28,37,526 [shares] 28,37,526 [shares] 28,37,526
Value of shares called 2,83,75,260 2,83,75,260 2,83,75,260
Value of shares paid-up 2,83,75,260 2,83,75,260 2,83,75,260
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0 [INR/shares] 0
called
[Abstract]
[Abstract]
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
during period
shares outstanding
Number of shares outstanding at end of period [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355
[Abstract]
[Abstract]
Amount of public issue during period 0 0 0
0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 2,83,75,260 1,88,83,550 2,83,75,260 2,83,75,260
Shares in company held by holding company [shares] 11,33,013 [shares] 11,33,013 [shares] 11,33,013
[shares] 7,55,342 [shares] 7,55,342 [shares] 7,55,342
or ultimate holding company or by its [shares] 18,88,355 [shares] 18,88,355 [shares] 18,88,355
refund, principal
allotment of securities and due for refund 0 0 0
7

Equity shares 1
Classes of share capital [Axis] Preference shares [Member]
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
Number of shares authorised [shares] 10,000 [shares] 10,000
Value of shares authorised 10,00,000 10,00,000
Number of shares issued [shares] 0 [shares] 0
Value of shares issued 0 0
Number of shares subscribed and fully paid [shares] 0 [shares] 0
Value of shares subscribed and fully paid 0 0
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 0 [shares] 0
Total value of shares subscribed 0 0
Number of shares paid-up [shares] 0 [shares] 0
Value of shares called 0 0
Value of shares paid-up 0 0
[Abstract]
[Abstract]
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
[shares] 0 [shares] 0
during period
shares outstanding
Number of shares outstanding at end of period [shares] 18,88,355 [shares] 0 [shares] 0 [shares] 0
[Abstract]
[Abstract]
Amount of public issue during period 0 0
0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 1,88,83,550 0 0 0
Shares in company held by holding company [shares] 0 [shares] 0
or ultimate holding company or by its [shares] 0 [shares] 0
allotment of securities and due for 0 0
refund, principal
allotment of securities and due for 0 0
allotment of securities and due for refund 0 0
8

Classes of share capital [Axis] Preference shares 1 [Member]
01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Type of share Preference Preference
Number of shares authorised [shares] 10,000 [shares] 10,000
Value of shares authorised 10,00,000 10,00,000
Number of shares issued [shares] 0 [shares] 0
Value of shares issued 0 0
Number of shares subscribed and fully paid [shares] 0 [shares] 0
Value of shares subscribed and fully paid 0 0
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 0 [shares] 0
Total value of shares subscribed 0 0
Number of shares paid-up [shares] 0 [shares] 0
Value of shares called 0 0
Value of shares paid-up 0 0
Par value per share [INR/shares] 100 [INR/shares] 100
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 0 [shares] 0 [shares] 0
Reconciliation of value of shares outstanding [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Total aggregate amount of increase in share capital during
0 0
period
Total increase (decrease) in share capital 0 0
Share capital at end of period 0 0 0
Shares in company held by holding company or ultimate
holding company or by its subsidiaries or associates
[Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding
company
Total shares in company held by holding company or
ultimate holding company or by its subsidiaries or [shares] 0 [shares] 0
associates
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
0 0
due for refund, principal
Application money received for allotment of securities
0 0
and due for refund, interest accrued
Total application money received for allotment of
securities and due for refund and interest accrued 0 0
thereon

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
9
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Securities
Components of reserves [Axis] Reserves [Member] premium account
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 13,27,86,182 13,61,26,194 13,61,26,193 0
Other additions to reserves 0 44,04,15,344 44,04,15,344 0
Total additions to reserves 13,27,86,182 57,65,41,538 57,65,41,537 0
Deductions to reserves [Abstract]
Securities premium adjusted bonus shares 0 0 0 0
Securities premium adjusted writing off
0 0 0 0
preliminary expenses
discount expenses issue shares 0 0 0 0
debentures
Securities premium adjusted premium
payable redemption preference shares 0 0 0 0
debentures
Securities premium adjusted purchase
own shares other securities under 0 0 0 0
section 68
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 0 0 0 0
Total deductions to reserves 0 0 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0 0
Interim preferred dividend
0 0 0
appropriation
Interim special dividend appropriation 0 0 0
Total interim dividend appropriation 0 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0 0
Final preferred dividend appropriation 0 0 0
Final special dividend appropriation 0 0 0
Total final dividend appropriation 0 0 0
Total dividend appropriation 0 0 0
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0 0
Preferred dividend tax appropriation 0 0 0
Total dividend tax appropriation 0 0 0
Other appropriations 0 0 0 0
Transfer to general reserve 0 0 0 0
Total appropriations for dividend,
0 0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 13,27,86,182 57,65,41,538 0
Reserves at end of period 65,48,85,541 52,20,99,357 52,20,99,357 103,81,16,569
Description of nature and purpose of other
0 0 0 0
reserves/funds
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise
Disclosure of details of transfer to
capital redemption reserve on account 0 0 0 0
of company purchases of own shares
10

Components of reserves [Axis] Securities premium account [Member] Other reserves [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Profit (loss) for period 0 0 0 0
Other additions to reserves 44,04,15,344 44,04,15,344 0 0
Total additions to reserves 44,04,15,344 44,04,15,344 0 0
Securities premium adjusted bonus shares 0 0
0 0
preliminary expenses
discount expenses issue shares 0 0
debentures
Securities premium adjusted premium
payable redemption preference shares 0 0
debentures
Securities premium adjusted purchase
own shares other securities under 0 0
section 68
0 0 0 0
permitted
Interim equity dividend appropriation 0 0
0 0
appropriation
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 0
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 0
Equity dividend tax appropriation 0 0
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 0 0
0 0 0 0
Total changes in reserves 44,04,15,344 0 0
0 0 0 0
reserves/funds
0 0 0 0
11

Other reserves
Components of reserves [Axis] General reserve [Member]
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
Profit (loss) for period 0 0 0 0
Other additions to reserves 0 0 0 0
Total additions to reserves 0 0 0 0
0 0 0 0
permitted
Interim equity dividend appropriation 0 0 0 0
0 0 0 0
appropriation
Interim special dividend appropriation 0 0 0 0
Total interim dividend appropriation 0 0 0 0
Final equity dividend appropriation 0 0 0 0
Final preferred dividend appropriation 0 0 0 0
Final special dividend appropriation 0 0 0 0
Total final dividend appropriation 0 0 0 0
Total dividend appropriation 0 0 0 0
Equity dividend tax appropriation 0 0 0 0
Preferred dividend tax appropriation 0 0 0 0
Total dividend tax appropriation 0 0 0 0
0 0 0 0
Total changes in reserves 0 0
0 0 0 0
reserves/funds
0 0 0 0
12

Components of reserves [Axis] Other reserves, others [Member] Surplus [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Profit (loss) for period 0 0 0 13,27,86,184
Other additions to reserves 0 0 0 0
Total additions to reserves 0 0 0 13,27,86,184
0 0 0 0
permitted
Interim equity dividend appropriation 0 0 0 0
0 0 0 0
appropriation
Interim special dividend appropriation 0 0 0 0
Total interim dividend appropriation 0 0 0 0
Final equity dividend appropriation 0 0 0 0
Final preferred dividend appropriation 0 0 0 0
Final special dividend appropriation 0 0 0 0
Total final dividend appropriation 0 0 0 0
Total dividend appropriation 0 0 0 0
Equity dividend tax appropriation 0 0 0 0
Preferred dividend tax appropriation 0 0 0 0
Total dividend tax appropriation 0 0 0 0
0 0 0 0
Total changes in reserves 0 0 13,27,86,184
Reserves at end of period 25,00,000 25,00,000 25,00,000 -41,42,10,835
0 0 0 0
reserves/funds
0 0 0 0
13

Components of reserves [Axis] Surplus [Member]
01/04/2017
to 31/03/2017
31/03/2018
Profit (loss) for period 13,61,26,194 13,61,26,193
Other additions to reserves 0 0
Total additions to reserves 13,61,26,194 13,61,26,193
Other utilisation of securities premium if permitted 0 0
Other deductions to reserves 0 0
Total deductions to reserves 0 0
Appropriations for dividend, dividend tax and general reserve [Abstract]
Interim equity dividend appropriation 0 0
Interim preferred dividend appropriation 0 0
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 0
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 0
Equity dividend tax appropriation 0 0
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 0 0
Other appropriations 0 0
Transfer to general reserve 0 0
Total appropriations for dividend, dividend tax and general reserve 0 0
Appropriation towards bonus shares 0 0
Total changes in reserves 13,61,26,194
Reserves at end of period -54,69,97,019 -54,69,97,019
Description of nature and purpose of other reserves/funds 0 0
Venturer's share of post-acquisition reserves of jointly controlled enterprise 0 0
Disclosure of details of transfer to capital redemption reserve on account of
0 0
company purchases of own shares
14
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Term loans
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Unsecured
Subclassification of borrowings [Axis] Unsecured borrowings [Member] borrowings
[Member]
01/04/2017 01/04/2017
to 31/03/2019 31/03/2017 to
31/03/2018 31/03/2018
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 113,08,80,770 117,41,10,805 113,08,80,770 113,08,80,770
Details on loans guaranteed [Abstract]
Aggregate amount of loans guaranteed by
0 0 0 0
directors
0 0 0 0
others
Terms of repayment of term loans and other loans 0 0
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0
principal
0 0 0 0
interest

Classification of borrowings [Axis] Term loans [Member] Term loans from others [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
01/04/2017
31/03/2019 31/03/2017 to 31/03/2019
31/03/2018
Borrowings 117,41,10,805 113,08,80,770 113,08,80,770 117,41,10,805
0 0 0 0
directors
0 0 0 0
others
Terms of repayment of term loans and other loans 0
0 0 0
principal
0 0 0 0
interest
15

Term loans from
Classification of borrowings [Axis] Foreign currency term loans from others [Member]
others [Member]
Unsecured
Subclassification of borrowings [Axis] borrowings Unsecured borrowings [Member]
[Member]
01/04/2017
31/03/2017 to 31/03/2019 31/03/2017
31/03/2018
Borrowings 113,08,80,770 113,08,80,770 117,41,10,805 113,08,80,770
0 0 0 0
directors
0 0 0 0
others
0 0
principal
0 0 0 0
interest

Classification based on time period [Axis] Short-term [Member]
Working capital
Classification of borrowings [Axis] Borrowings [Member] loans from banks
[Member]
Unsecured
Subclassification of borrowings [Axis] Unsecured borrowings [Member] borrowings
[Member]
01/04/2017 01/04/2017
to 31/03/2019 31/03/2017 to
31/03/2018 31/03/2018
Borrowings 50,46,50,876 61,00,00,000 50,46,50,876 44,50,00,000
0 0 0 0
directors
0 0 0 0
others
Terms of repayment of term loans and other loans 0 0
0 0 0
principal
0 0 0 0
interest
16

Working capital loans from banks
Classification of borrowings [Axis] Loans repayable on demand [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
01/04/2017
31/03/2019 31/03/2017 to 31/03/2019
31/03/2018
Borrowings 61,00,00,000 44,50,00,000 5,96,50,876 0
0 0 0 0
directors
0 0 0 0
others
0 0 0
principal
0 0 0 0
interest

Loans repayable
Classification of borrowings [Axis] on demand Loans repayable on demand from banks [Member]
[Member]
Unsecured
Subclassification of borrowings [Axis] borrowings Unsecured borrowings [Member]
[Member]
01/04/2017
31/03/2017 to 31/03/2019 31/03/2017
31/03/2018
Borrowings 5,96,50,876 5,96,50,876 0 5,96,50,876
0 0 0 0
directors
0 0 0 0
others
0 0
principal
0 0 0 0
interest
17
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and
Carrying amount [Member] Gross carrying amount [Member]
gross carrying amount [Axis]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
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 8,85,87,843 6,71,17,776 8,85,87,843 6,71,17,776
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -10,02,87,752 -10,05,34,219
Impairment loss
recognised in profit or 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0
tangible assets
Revaluation increase
0 0 0 0
(decrease) tangible assets
Disposals tangible assets
[Abstract]
0 0 0 0
through demergers
Disposals tangible assets,
38,57,085 16,09,78,984 2,32,96,228 19,20,74,755
others
Total disposals tangible
38,57,085 16,09,78,984 2,32,96,228 19,20,74,755
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-1,55,56,994 -19,43,95,427 6,52,91,615 -12,49,56,979
assets
Tangible assets at end of period 85,98,54,959 87,54,11,953 106,98,07,380 147,69,53,523 141,16,61,909 153,66,18,888
18

Sub classes of tangible assets [Axis] Owned and leased assets [Member] Assets held under lease [Member]
Carrying amount accumulated depreciation and Accumulated depreciation and impairment
Carrying amount [Member]
gross carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
business combinations 0 0
tangible assets
Depreciation tangible assets 10,02,87,752 10,05,34,219 -8,88,417 -8,88,418
Impairment loss
recognised in profit or 0 0 0 0
recognised in profit or loss 0 0 0 0
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
1,94,39,143 3,10,95,771 0 0
others
1,94,39,143 3,10,95,771 0 0
assets
assets [Abstract]
net exchange differences 0 0
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
8,08,48,609 6,94,38,448 -8,88,417 -8,88,418
assets
19

Sub classes of tangible assets [Axis] Assets held under lease [Member]
Gross carrying amount [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 8,88,417 8,88,418
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 8,88,417 8,88,418
assets
20

Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
38,57,085 16,09,78,984 2,32,96,228 19,20,74,755
others
38,57,085 16,09,78,984 2,32,96,228 19,20,74,755
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,46,68,577 -19,35,07,009 6,52,91,615 -12,49,56,979
assets
21

Classes of tangible assets [Axis] Company total tangible assets [Member] Land [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Assets held under lease [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
1,94,39,143 3,10,95,771 0 0
others
1,94,39,143 3,10,95,771 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
7,99,60,192 6,85,50,030 -8,88,417 -8,88,418
assets
22

Classes of tangible assets [Axis] Land [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 8,88,417 8,88,418
assets
Tangible assets at end of period 8,78,51,773 8,78,51,773 8,78,51,773 65,28,083 56,39,666 47,51,248
23

Classes of tangible assets [Axis] Land [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
tangible assets
Depreciation tangible assets 0 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 15,53,85,797 0 15,53,85,797
others
0 15,53,85,797 0 15,53,85,797
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 -15,53,85,797 0 -15,53,85,797
assets
Tangible assets at end of period 0 0 15,53,85,797 0 0 15,53,85,797
24

Classes of tangible assets [Axis] Land [Member] Buildings [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 2,19,12,958 0
assets
tangible assets
Depreciation tangible assets 0 0 -1,78,13,442 -1,75,51,057
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 5,23,703
others
0 0 0 5,23,703
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 40,99,516 -1,80,74,760
assets
Tangible assets at end of period 0 0 0 33,41,60,297 33,00,60,780 34,81,35,540
25

Classes of tangible assets [Axis] Buildings [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 2,19,12,958 0
assets
tangible assets
Depreciation tangible assets 1,78,13,442 1,75,51,057
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
0 7,47,397 0 2,23,694
others
0 7,47,397 0 2,23,694
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,19,12,958 -7,47,397 1,78,13,442 1,73,27,363
assets
26

Classes of tangible assets [Axis] Other building [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 2,19,12,958 0 2,19,12,958 0
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 5,23,703 0 7,47,397
others
0 5,23,703 0 7,47,397
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
40,99,516 -1,80,74,760 2,19,12,958 -7,47,397
assets
27

Classes of tangible assets [Axis] Other building [Member] Plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,59,78,905 4,57,48,660
assets
tangible assets
Depreciation tangible assets 1,78,13,442 1,75,51,057 -5,55,02,079 -5,50,35,774
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
0 2,23,694 17,17,389 29,05,719
others
0 2,23,694 17,17,389 29,05,719
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,78,13,442 1,73,27,363 -1,12,40,563 -1,21,92,833
assets
28

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
40,43,793 1,93,07,646 23,26,404 1,64,01,927
others
40,43,793 1,93,07,646 23,26,404 1,64,01,927
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
4,19,35,112 2,64,41,014 5,31,75,675 3,86,33,847
assets
29

Classes of tangible assets [Axis] Factory equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 80,26,343 48,23,170 80,26,343 48,23,170
assets
tangible assets
Depreciation tangible assets -55,19,535 -72,54,100
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
15,544 5,364 36,537 9,92,186
others
15,544 5,364 36,537 9,92,186
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
24,91,264 -24,36,294 79,89,806 38,30,984
assets
Tangible assets at end of period 1,19,66,386 94,75,123 1,19,11,417 7,98,13,088 7,18,23,282 6,79,92,298
30

Classes of tangible assets [Axis] Factory equipments [Member] Other plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 55,19,535 72,54,100 -4,99,82,544 -4,77,81,674
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
20,993 9,86,822 17,01,845 29,00,355
others
20,993 9,86,822 17,01,845 29,00,355
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
54,98,542 62,67,278 -1,37,31,827 -97,56,539
assets
31

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
40,07,256 1,83,15,460 23,05,411 1,54,15,105
others
40,07,256 1,83,15,460 23,05,411 1,54,15,105
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
3,39,45,306 2,26,10,030 4,76,77,133 3,23,66,569
assets
32

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 22,98,880 12,16,956 22,98,880 12,16,956
assets
tangible assets
Depreciation tangible assets -28,50,547 -39,91,064
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
4,239 1,31,665 61,702 75,33,231
others
4,239 1,31,665 61,702 75,33,231
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-5,55,906 -29,05,773 22,37,178 -63,16,275
assets
Tangible assets at end of period 54,56,924 60,12,829 89,18,602 4,05,48,979 3,83,11,801 4,46,28,076
33

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 28,50,547 39,91,064 -1,48,62,958 -1,39,08,159
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
57,463 74,01,566 21,13,753 20,32,098
others
57,463 74,01,566 21,13,753 20,32,098
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
27,93,084 -34,10,502 -25,23,496 -38,58,959
assets
34

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
1,91,12,598 90,31,062 1,69,98,845 69,98,964
others
1,91,12,598 90,31,062 1,69,98,845 69,98,964
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-46,59,383 30,50,236 -21,35,887 69,09,195
assets
35

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
21,13,753 20,32,098 1,91,12,598 90,31,062
others
21,13,753 20,32,098 1,91,12,598 90,31,062
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-25,23,496 -38,58,959 -46,59,383 30,50,236
assets
36

Classes of tangible assets [Axis] Motor vehicles [Member] Computer equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 39,43,885 80,70,862
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
1,69,98,845 69,98,964 21,704 2
others
1,69,98,845 69,98,964 21,704 2
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-21,35,887 69,09,195 -44,48,128 -10,88,887
assets
37

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 39,43,885 80,70,862
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0 0 0
through demergers
78,135 69,622 56,431 69,620
others
78,135 69,622 56,431 69,620
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
38,65,750 80,01,240 83,13,878 90,90,127
assets
38

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0
assets
Tangible assets at end of period 0 0 0 53,78,877 53,78,877 53,78,877
39

Classes of tangible assets [Axis] Leasehold improvements [Member]
Carrying amount accumulated depreciation and gross carrying amount [Axis] Accumulated depreciation and impairment [Member]
01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of tangible assets [LineItems]
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Impairment loss recognised in profit or loss tangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
tangible assets
Disposals tangible assets [Abstract]
Disposals tangible assets through demergers 0 0
Disposals tangible assets, others 0 0
Total disposals tangible assets 0 0
Other adjustments tangible assets [Abstract]
Other adjustments tangible assets, others 0 0
Total other adjustments tangible assets 0 0
Total changes in tangible assets 0 0
Tangible assets at end of period 53,78,877 53,78,877 53,78,877
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Furniture and fixtures [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of additional information tangible assets
[Abstract]
Disclosure of additional information tangible assets
[LineItems]
AS PER CO ACT AS PER CO ACT AS PER CO ACT AS PER CO ACT
Depreciation method tangible assets 2013 2013 2013 2013
AS PERAS PERAS PERAS PER
Useful lives or depreciation rates tangible assets ACCOUNTING ACCOUNTING ACCOUNTING ACCOUNTING
POLICY POLICY POLICY POLICY
[201100] Notes - Intangible assets
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis] Computer software [Member]
[Member]
Internally generated intangible assets Internally generated intangible assets
Sub classes of intangible assets [Axis]
[Member] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of additional information intangible assets
[Abstract]
Disclosure of additional information intangible
assets [LineItems]
Useful lives or amortization rates intangible AS PER CO ACT AS PER CO ACT AS PER CO ACT AS PER CO ACT
assets 2013 2013 2013 2013
AS MENTIONED AS MENTIONED IN AS MENTIONED AS MENTIONED IN
Description of amortization method used IN ACCOUNTING ACCOUNTING IN ACCOUNTING ACCOUNTING
POLICY POLICY POLICY POLICY
40
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and
impairment and gross carrying amount [Axis]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions through internal
9,73,940 19,89,829 9,73,940 19,89,829
development
intangible assets
intangible assets
Total additions to
9,73,940 19,89,829 9,73,940 19,89,829
intangible assets
Amortization intangible assets -12,66,467 -12,71,581
Impairment loss
loss intangible assets
intangible assets
0 0 0 0
(decrease) intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0
assets through demergers
0 0 0 0
assets, others
Total disposals intangible
0 0 0 0
assets
Retirements of intangible
0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
-2,92,527 7,18,248 9,73,940 19,89,829
assets
Intangible assets at end of period 12,08,319 15,00,845 7,82,597 6,51,58,654 6,41,84,713 6,21,94,884
41

Internally generated and other than internally Internally generated intangible assets
Sub classes of intangible assets [Axis]
generated intangible assets [Member] [Member]
Carrying amount accumulated amortization and Accumulated amortization and impairment
impairment and gross carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
[Abstract]
9,73,940 19,89,829
development
intangible assets
intangible assets
Total additions to
9,73,940 19,89,829
intangible assets
Amortization intangible assets 12,66,467 12,71,581 -12,66,467 -12,71,581
Impairment loss
intangible assets
0 0
[Abstract]
0 0 0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
12,66,467 12,71,581 -2,92,527 7,18,248
assets
Intangible assets at end of period 6,39,50,335 6,26,83,868 6,14,12,287 12,08,319 15,00,845 7,82,597
42

Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and Accumulated amortization and impairment
impairment and gross carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
[Abstract]
9,73,940 19,89,829
development
intangible assets
intangible assets
Total additions to
9,73,940 19,89,829
intangible assets
Amortization intangible assets 12,66,467 12,71,581
Impairment loss
intangible assets
0 0
[Abstract]
0 0 0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
9,73,940 19,89,829 12,66,467 12,71,581
assets
Intangible assets at end of period 6,51,58,654 6,41,84,713 6,21,94,884 6,39,50,335 6,26,83,868 6,14,12,287
43

Carrying amount accumulated amortization and
impairment and gross carrying amount [Axis]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
[Abstract]
9,73,940 19,89,829 9,73,940 19,89,829
development
intangible assets
intangible assets
Total additions to
9,73,940 19,89,829 9,73,940 19,89,829
intangible assets
Amortization intangible assets -12,66,467 -12,71,581
Impairment loss
intangible assets
0 0 0 0
[Abstract]
0 0 0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-2,92,527 7,18,248 9,73,940 19,89,829
assets
Intangible assets at end of period 12,08,319 15,00,845 7,82,597 6,51,58,654 6,41,84,713 6,21,94,884
44

Carrying amount accumulated amortization and impairment and gross carrying amount
Accumulated amortization and impairment [Member]
[Axis]
01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Changes in intangible assets [Abstract]
Amortization intangible assets 12,66,467 12,71,581
Impairment loss recognised in profit or loss intangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
intangible assets
Disposals intangible assets [Abstract]
Disposals intangible assets through demergers 0 0
Disposals intangible assets, others 0 0
Total disposals intangible assets 0 0
Retirements of intangible assets 0 0
Other adjustments intangible assets [Abstract]
Other adjustments intangible assets, others 0 0
Total other adjustments intangible assets 0 0
Total changes in intangible assets 12,66,467 12,71,581
Intangible assets at end of period 6,39,50,335 6,26,83,868 6,14,12,287
[200400] Notes - Non-current investments

31/03/2019 31/03/2018
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
45
[200600] Notes - Subclassification and notes on liabilities and assets
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Capital advances [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
01/04/2018 01/04/2017
31/03/2019 31/03/2018 to to
31/03/2019 31/03/2018
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 37,24,75,856 27,34,01,153 3,41,15,448 17,83,026
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 37,24,75,856 27,34,01,153 3,41,15,448 17,83,026
Details of loans and advances to related
0 0
parties
Nature of other loans and advances 0 0
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Loans and advances due by others 0 0 0 0
Total loans and advances due by
0 0 0 0
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
0 0 0 0
which any director is partner
Loans and advances due by private
companies in which any director is 0 0 0 0
director
member
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
46

Loans advances given to other
Classification of loans and advances [Axis] Security deposits [Member]
companies [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 3,92,11,626 3,41,09,138 2,64,00,000 2,64,00,000
0 0 0 0
advances
Loans and advances 3,92,11,626 3,41,09,138 2,64,00,000 2,64,00,000
0 0 0 0
parties
Nature of other loans and advances 0 0 0 0
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
47

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
01/04/2018 01/04/2017
31/03/2019 31/03/2018 to to
31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 27,27,48,782 21,11,08,989 0 56,056
0 0 0 0
advances
Loans and advances 27,27,48,782 21,11,08,989 0 56,056
0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
48

Classification of loans and advances [Axis] Advance tax [Member] Advance income tax paid [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
0 0 0 0
advances
0 0 0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
49

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Deposits with statutory authorities
Classification of loans and advances [Axis] Loans and advances [Member]
[Member]
01/04/2018 01/04/2017
to to 31/03/2019 31/03/2018
31/03/2019 31/03/2018
[Abstract]
0 0 0 0
advances
0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
50

Loans advances given employees
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 12,97,500 2,44,68,146 17,320 9,35,011
0 0 0 0
advances
Loans and advances 12,97,500 2,44,68,146 17,320 9,35,011
0 0 0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
51

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
01/04/2018 01/04/2017
31/03/2019 31/03/2018 to to
31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 15,47,00,655 21,36,06,581 34,29,048 58,17,249
0 0 0 0
advances
Loans and advances 15,47,00,655 21,36,06,581 34,29,048 58,17,249
0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
52

Deposits with statutory authorities Other loans and advances, others
Classification of loans and advances [Axis]
[Member] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
0 0 0 0
advances
0 0 0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
member
0 0 0 0
director
Disclosure of breakup of provisions [Table] ..(1)

Long-term
Classification based on time period [Axis] Classification based on time period [Member]
[Member]
31/03/2019 31/03/2018 31/03/2017 31/03/2019
[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 1,12,88,822 1,24,59,867 1,12,88,822
Provision other employee related
1,15,80,404 41,64,368 1,15,03,855
liabilities
Total provisions for employee benefits 2,28,69,226 1,66,24,235 2,27,92,677
Provision for corporate tax [Abstract]
Provision for other tax 16,02,96,008 13,27,68,932 0
Total provision for corporate tax 16,02,96,008 13,27,68,932 0
CSR expenditure provision 0 0 0
Other provisions 1,02,29,220 1,23,48,855 1,05,37,092 0
Total provisions 19,33,94,454 16,17,42,022 2,27,92,677
53
Disclosure of breakup of provisions [Table] ..(2)

Long-term
[Member]
31/03/2018 31/03/2019 31/03/2018
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 1,24,59,867 0 0
Provision other employee related liabilities 41,50,388 79,549 13,980
Total provisions for employee benefits 1,66,10,255 79,549 13,980
Provision for corporate tax [Abstract]
Provision for other tax 0 16,02,96,008 13,27,68,932
Total provision for corporate tax 0 16,02,96,008 13,27,68,932
CSR expenditure provision 0 0 0
Other provisions 0 1,02,29,220 1,23,48,855
Total provisions 1,66,10,255 17,06,04,777 14,51,31,767
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 72,23,02,736 66,47,99,236 23,28,09,930 28,95,68,484
ACCOUNTING ACCOUNTING ACCOUNTING ACCOUNTING
Mode of valuation POLICY POLICY POLICY POLICY
DISCLOSED DISCLOSED DISCLOSED DISCLOSED

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories 5,36,08,172 3,04,02,292 8,10,00,737 7,37,35,092
54

Classification of inventories [Axis] Stock-in-trade [Member] Stores and spares [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories 31,30,52,531 23,20,22,167 4,18,31,368 3,90,71,201
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[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 159,72,64,365 169,43,22,880 159,72,64,365 169,43,22,880
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 159,72,64,365 169,43,22,880 159,72,64,365 169,43,22,880
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by
directors, other officers or 0 0
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
0 0
Trade receivables due by private
companies in which any director 0 0
is director
Trade receivables due by private
companies in which any director 0 0
is member
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
55

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Gross amount due to customers for contract work, non-current 0 0
Others long-term, others 0 0
Total others, long-term 0 0
Total other long-term liabilities 0 0
A S P E R
Disclosure of notes on provisions explanatory [TextBlock] ATTACHMENTS
Nature of other provisions LIQUIDATED DAMAGES LIQUIDATED DAMAGES
Interest accrued but not due on borrowings 1,98,99,358 1,23,89,772
Interest accrued and due on borrowings 0 13,13,253
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Taxes payable other tax 3,87,68,478 6,99,75,918
Public deposit payable, current 0 0
Total other payables, current 3,87,68,478 6,99,75,918
Advance received from customers 1,54,76,030 1,73,52,935
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 6,33,12,377 8,42,11,232
Total other current liabilities 13,74,56,243 18,52,43,110
Other non-current assets, others 77,19,621 73,27,826
Total other non-current assets 77,19,621 73,27,826
FIXED DEPOSIT PROVIDED FIXED DEPOSIT PROVIDED
AS LIEN TO EXCISE AS LIEN TO EXCISE
Nature of other non-current assets, others AUTHORITIES & RENEWED AUTHORITIES & RENEWED
PERIODICALLY PERIODICALLY
Aggregate amount of trade receivables outstanding for period
2,76,32,619 2,50,21,534
exceeding six months
Fixed deposits with banks 1,31,418 0
Other deposits with banks 19,21,46,009 3,77,23,336
Other balances with banks 0 0
Total balance with banks 19,22,77,427 3,77,23,336
Cheques, drafts on hand 1,33,32,525 1,02,77,018
Cash on hand 4,34,417 6,69,962
Total cash and cash equivalents 20,60,44,369 4,86,70,316
Total cash and bank balances 20,60,44,369 4,86,70,316
Balances held with banks to extent held as margin money 0 0
Balances held with banks to extent held as security against
0 0
borrowings
Balances held with banks to extent held as guarantees 0 0
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Interest receivable 0 0
Other current assets, others 8,60,940 3,34,049
Total other current assets 8,60,940 3,34,049
56
[200700] Notes - Additional disclosures on balance sheet

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of additional balance sheet notes explanatory [TextBlock]
Claims against company not acknowledged as debt 0 0
Guarantees 0 2,06,18,833
Other money for which company is contingently liable 0 162,03,34,438
Total contingent liabilities 0 164,09,53,271
Total contingent liabilities and commitments 0 164,09,53,271
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Percentage of share capital held by foreign company 100.00% 100.00%
Value of share capital held by foreign company 2,83,75,260 2,83,75,260
Percentage of paid-up capital held by foreign holding company and
100.00% 100.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
2,83,75,260 2,83,75,260
with its subsidiaries
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Share application money received and due for refund 0 0
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of accounting policies, change in accounting policies and AS PER AS PER
changes in estimates explanatory [TextBlock] ATTACHMENTS ATTACHMENTS
57
[201700] Notes - Government grants

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] Column 2 Column 3
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
SIKA S I K A
SIKA SCHWEIZ
Name of related party AG
SIKA SCHWEIZ AG DEUTSCHLAND DEUTSCHLAND
GMBH GMBH
Country of incorporation or residence of related
SWITZERLAND SWITZERLAND GERMANY GERMANY
party
Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship Associate Associate
company company
PURCHASE OF R PURCHASE OF PURCHASE OF
PURCHASE OF R A
A W MATERIALS R A W RAW MATERIALS
Description of nature of transactions with related W MATERIALS
AND TRADING I MATERIALS AND AND TRADING
party AND TRADING I T
T EMS- Rs TRADING ITEMS- I T E M S - Rs
EMS- Rs 16630374/-
12742923/- Rs 52406036/- 43741620/-
Amount written off during period in respect
0 0 0 0
of debts due from related parties
Amount written back during period in respect
0 0 0 0
of debts due to related parties

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K AS I K A
Name of related party SIKA LTD. JAPAN SIKA LTD. JAPAN ENGINEERING ENGINEERING
SILICONES SILICONES
JAPAN JAPAN ITALY ITALY
party
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company company company
PURCHASE OF R PURCHASE OF R
PURCHASE OF R A PURCHASE OF R A
A W MATERIALS A W MATERIALS
Description of nature of transactions with related W MATERIALS W MATERIALS A
AND TRADING A N D TRADING I
party AND TRADING N D TRADING I T
ITEMS-Rs T EMS- Rs
ITEMS-Rs 3406938/- EMS- Rs 53872081/-
38487155/- 28852181/-
0 0 0 0
0 0 0 0
58

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K AS I K A
S I K A SIKA TECHNOLOGY
Name of related party CORPORATION CORPORATION
TECHNOLOGY AG AG
USA USA
UNITED STATES UNITED STATES SWITZERLAND SWITZERLAND
party
INDUSTRIAL
PURCHASE OF INDUSTRIAL FRANCHISE FEES-
PURCHASE OF
R A W FRANCHISE FEES- RS. 326253089/-.
RAW MATERIALS
Description of nature of transactions with related MATERIALS RS. 372753599/-. REIMBURSEMENT
AND TRADING
party AND TRADING REIMBURSEMENT OF EXPENSES MADE-
ITEMS- Rs
ITEMS- Rs , INCOME- RS. RS. 160732/-,
10686790/-
5479970/- 291454/- INCOME- RS.
1310151/-
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K AS I K A
SIKA SERVICES SIKA SERVICES
Name of related party AG AG
INFORMATION INFORMATION
SYSTEM AG SYSTEM AG
SWITZERLAND SWITZERLAND SWITZERLAND SWITZERLAND
party
SHARED SERVICE SHARED SERVICE
SHAR ED
COST- RS. 784246/- COST- RS. 868234/- SHAR ED SERVICE
Description of nature of transactions with related SERVICE
REIMBURSEMENT REIMBURSEMENT COST-RS.
party COST-RS.
OF EXPENCES RS OF EXPENCES RS 31985344/-
30919244/-
2868202/- 3486061/-
0 0 0 0
0 0 0 0
59

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K AS I K A
SIKA SUPPLY SIKA SUPPLY
Name of related party CENTRE AG CENTRE AG
AUTOMOTIVE AUTOMOTIVE
GMBH GMBH
SWITZERLAND SWITZERLAND GERMANY GERMANY
party
PURCHASE OF
PURCHASE OF PURCHASE OF PURCHASE OF
R A W
RAW AMTERIALS R A W RAW MATERIALS
Description of nature of transactions with related AMTERIALS AND
AND TRADING MATERIALS AND AND TRADING
party TRADING
ITEMS-RS. TRADING ITEMS- ITEMS- RS.
ITEMS-RS.
450165635/- RS. 67958642/- 38026834/-
582221679/-
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S IKA SARNAF IL S IKA SARNAF IL
WATERPROOFING WATERPROOFING
Name of related party SYS.(SHANGHAI) SYS.(SHANGHAI)
SIKA LTD UK SIKA LTD UK
LTD LTD
CHINA CHINA UNITED KINGDOM UNITED KINGDOM
party
PURCHASE OF PURCHASE OF
PURCHASE OF R A PURCHASE OF R A
RAW MATERIALS RAW MATERIALS
Description of nature of transactions with related W AMTERIALS A N W AMTERIALS A N
AND TRADING AND TRADING
party D TRADING D TRADING
ITEMS- RS. ITEMS- RS.
ITEMS-RS.3642976/- ITEMS-RS.3401186/-
2622469/- 7236748/-
0 0 0 0
0 0 0 0
60

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of relationship and
transactions between
Disclosure of relationship and
transactions between
SIKA(GUANGZHOU)TRADING SIKA(GUANGZHOU)TRADING S I K AS I K A
Name of related party CO.LTD CO.LTD (GUANGZHOU)LTD (GUANGZHOU)LTD
Country of incorporation or
residence of related CHINA CHINA CHINA CHINA
party
Description of nature of related Fellow Subsidiary Fellow Subsidiary
Fellow Subsidiary company Fellow Subsidiary company
party relationship company company
PURCHASE OF
Description of nature of PURCHASE OF RAW PURCHASE OF
PURCHASE OF RAW RAW AMTERIALS
MATERIALS AND/OR RAW AMTERIALS
transactions with related TRADING ITEMS-RS
MATERIALS AND/OR
AND TRADING
AND TRADING
party TRADING ITEMS-RS 1825778/- ITEMS- RS.
35411286/- ITEMS- RS.998144/-
6297430/-
Amount written off during period
in respect 0 0 0 0
Amount written back during
period in respect 0 0 0 0

Categories of related parties [Axis] Column 18 Column 19 Column 20
01/04/2018 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2019 31/03/2019 31/03/2018 31/03/2019
SIKA CHINA
Name of related party ARIJIT BASU SIKA ITALIA S P A SIKA ITALIA S P A
LTD
INDIA ITALY ITALY CHINA
party
Permanent account number of related party AEDPA0092F
Key Management Fellow Subsidiary Fellow
Subsidiary Fellow Subsidiary
Description of nature of related party relationship Personnel company company company
PURCHASE OF R
A W
Description of nature of transactions with related REMUNERATION MATERIALS
PURCHASE-RS.142635/-. PURCHASE-RS.58213/-.
party 21440632/-. AND TRADING
ITEMS- RS.
7760818/-
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 2,14,40,632
0 0 0 0
0 0 0 0
61

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
Name of related party SIKA CHINA LTD SIKA FRANCE SA SIKA FRANCE SA SIKA CZ,s.r.o.
Country of incorporation or residence of related CZECH
CHINA FRANCE FRANCE
party REPUBLIC
PURCHASE OF R
A W MATERIALS
AND TRADING
ITEMS- RS. PURCHASE OF
PURCHASE OF PURCHASE OF
14126977/-, R A W
Description of nature of transactions with related RAW MATERIALS R A W
REIMBURSEMENT MATERIALS A N
party A N D T R A D I N MATERIALS- RS.
OF OTHER D T R A D I N G
G ITEMS- NIL. 821246/-
INCOME- NIL ITEMS- NIL.
REIMBURSEMENT
OF EXPENSES -
RS.50555/-.
0 0 0 0
0 0 0 0

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
SIKA ASIA
SIKA
SIKA (THAILAND) P A C I F I C
Name of related party SIKA CZ,s.r.o. (THAILAND)
LIMITED MANAGEMENT
LIMITED
PTA
Country of incorporation or residence of related CZECH
THAILAND THAILAND SINGAPORE
party REPUBLIC
Fellow
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company
Subsidiary
company company
company
REGIONAL
MANAGERIAL
FEES-
PURCHASE OF RS.75094035/-,
Description of nature of transactions with related R A W PURCHASE - PURCHASE - 19664/-, REIMBURSEMENT
party MATERIALS- RS. 18325/- SALES - RS. 85606/- EXP.- RS. 1319419/-
236485/- REIMBURSEMENT
OF EXPENSES
RECEIVED - RS.
9821132/-.
0 0 0 0
0 0 0 0
62

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
SIKA ASIA
PACIFIC
Name of related party MANAGEMENT
SIKA S A CHILE SIKA S A CHILE SIKA GULF B.S.C (c)
PTA
SINGAPORE CHILE CHILE HONG KONG
party
REGIONAL
MANAGERIAL
FEES-
RS.55609148/-, PURCHASE OF
PURCHASE OF
REIMBURSEMENT R A W PURCHASE OF RAW
Description of nature of transactions with related RAW AMTERIALS
EXP.- R S . AMTERIALS MATERIALS/TRADING
party AND TRADING
1119211/- AND TRADING ITEMS - RS. 2210883/-
ITEMS- NIL
REIMBURSEMENT ITEMS- NIL
OF EXPENSES
RECEIVED - RS.
4161660/-.
0 0 0 0
0 0 0 0

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
PT. SIKA PT. S I K A SIKA LANKA
Name of related party SIKA GULF B.S.C (c)
INDONESIA INDONESIA PVT LTD
HONG KONG INDONESIA INDONESIA SRI LANKA
party
SALES- RS.
SALES - SALES - RS.
PURCHASE OF RAW 74020/-,
Description of nature of transactions with related RS.51166613/-, 26642433/-,
MATERIALS/TRADING Reimbursement of
party PURCHASE- RS. PURCHASE- RS.
ITEMS - RS. 239576/-. E X P
8165377/- 12622820/-
payble-Rs.34716/-
0 0 0 0
0 0 0 0
63

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
SIKA LANKA PVT S I K A LTD S I K A L T D SIKA AUSTRALIA
Name of related party LTD VIETNAM- VIETNAM- PVT LTD
SRI LANKA VIET NAM VIET NAM AUSTRALIA
party
SALES-
SALES- RS.20779624 PURCHASE- RS.
Description of nature of transactions with related SALES- RS. RS.22869294/-
REIMBURSE 222308/- SALES-
party 935213 PURCHASE-
EXPENCES - 28330/- RS. 272569/-
Rs.769037/-
0 0 0 0
0 0 0 0

01/04/2017 01/04/2018 01/04/2017 01/04/2018
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2019
SIKA
SIKA MONGOLIA
Name of related party AUSTRALIA PVT SIKA FINANZ AG SIKA FINANZ AG
LLC
LTD
AUSTRALIA UNITED STATES UNITED STATES MONGOLIA
party
INTERST ON I N T E R S T
LOAN-RS. EXPENSES ON
44794020/- LOAN-RS.
Description of nature of transactions with related PURCHASE-
EXCHANGE RATE 43597659/- SALES- NIL
party RS.132939/-
DIFFERENCE ON EXCHANGE
ABOVE LOAN R A T E - RS
Rs.4323003/- 41532816/-
0 0 0 0
0 0 0 0
64

01/04/2017 01/04/2018 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2018
SIKA
SIKA MONGOLIA
Name of related party LLC
SIKA PHILIPINES SIKA PHILIPINES (GUANGZHOU)
LTD
MONGOLIA PHILIPPINES PHILIPPINES CHINA
party
Description of nature of transactions with related SALES- RS. SALES- RS. PURCHASE- RS.
SALES- NIL
party 1554857/-/-. 3435425/-. 6297430/-
0 0 0 0
0 0 0 0

01/04/2018
01/04/2017 01/04/2018 01/04/2017
to to to
to
31/03/2018 31/03/2019 31/03/2018
31/03/2019
SIKA UAE
Name of related party LLC
SIKA UAE LLC SIKA SAU SIKA SAU
UNITED
ARAB UNITED ARAB EMIRATES SPAIN SPAIN
party EMIRATES
Fellow
Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship Subsidiary Fellow Subsidiary company
company company
company
REIMBURSEMENT EXP-
Description of nature of transactions with related PURCHASE PURCHASE- RS. PURCHASE- RS.
RS. 7493/-, PURCHASE -
party Rs.523554/- 574507/- 1318883/-
RS. 1940827/-
0 0 0 0
0 0 0 0
65

01/04/2017 01/04/2018 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2019 31/03/2018 31/03/2018
SIKA
Name of related party PHILIPPINES SIKA KIMIA SDN BHD. SIKA KIMIA SDN BHD. SIKA UAE LLC
INC.
Country of incorporation or residence of related UNITED ARAB
PHILIPPINES MALAYSIA MALAYSIA
party EMIRATES
PURCHASE OF RAW REIMBURSEMENT
PURCHASE OF RAW
Description of nature of transactions with related SALES - RS. MATERIALS/TRADING OF EXPENSES -
MATERIALS/TRADING
party 3435425/- ITEMS Rs.298033 RS. 1940827/-
ITEMS 419392/-
SALES Rs.64427/- SALES - RS. 7493/-.
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
SIKA AG, S I K A AG,
Name of related party SWITZERLAND SWITZERLAND
DYFLEX CO LTD SIKA FINANZ AG

SWITZERLAND SWITZERLAND JAPAN SWITZERLAND
party
Holding Fellow
Subsidiary Fellow Subsidiary
Description of nature of related party relationship company
Holding company
company company
INTEREST ON LOAN -
RS. 43597659/-
PURCHASE OF RAW
Description of nature of transactions with related INTEREST ON EQUITY SHARES EXCHANGE RATE
MATERIALS/TRADING
party LOAN NIL. ISUED Rs.9491710/- DIFFERENCE ON THE
ITEMS Rs.4072186/-
ABOVE LOAN - RS.
41532816/-.
0 0 0 0
0 0 0 0
66

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
SIKA ECUATORIANA SIKA GULF BSC SIKA OSTERREICH
Name of related party S.A LTD GMBH
DYFLEX CO LTD
Country of incorporation or residence of related UNITED ARAB

ECUADOR AMERICAN SAMOA JAPAN
party EMIRATES
PURCHASE OF
PURCHASE OF
PURCHASE OF RAW R A W PURCHASE OF RAW
Description of nature of transactions with related RAW MATERIALS
MATERIALS/TRADING MATERIALS MATERIALS/TRADING
party TRADING ITEM RS
ITEMS Rs.790/- TRADING ITEM ITEMS Rs.0/-
14660305/-
RS 239576/-
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K A
SIKA SIKA OSTERREICH
Name of related party SIKA POLAND SP ZOO ECUATORIANA
PORTUGAL GMBH
SA
POLAND ECUADOR PORTUGAL AUSTRIA
party
Fellow
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company
Subsidiary
company
company
PURCHASE OF PURCHASE PURCHASE OF RAW
PURCHASE OF RAW
Description of nature of transactions with related RAW MATERIALS O F RAW MATERIALS
MATERIALS/TRADING
party TRADING ITEM RS MATERIAL TRADING ITEM RS
ITEMS Rs.0/-
43339/- NIL 17951
0 0 0 0
0 0 0 0
67

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
S I K A SIKA POLAND SP SIKA SAUDI
Name of related party BANGALADESH ZOO ARABIA CO LTD
SIKA PORTUGAL

BANGLADESH POLAND SAUDI ARABIA PORTUGAL
party
SALES OF RAW
PURCHASE OF SALES OF RAW PURCHASE OF
MATERIAL
R A W MATERIAL R A W
Description of nature of transactions with related /TRADING
MATERIALS /TRADING MATERIALS
party /FINISHED
TRADING ITEM /FINISHED TRADING ITEM
GOODS- Rs
RS 47344/- GOODS- Rs 2592/- RS 26475/-
23643391/-
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
OY SIKA FINLAND AXSON FRANCE
Name of related party SIKA MEXICANA SIKA MEXICANA
AB SAS
MEXICO MEXICO FINLAND FRANCE
party
SALES OF RAW PURCHASE OF PURCHASE OF
SALES OF RAW
MATERIAL RAW MATERIAL R A W
Description of nature of transactions with related MATERIALS
/TRADING /TRADING MATERIALS
party TRADING ITEM
/FINISHED /FINISHED TRADING ITEM
RS 1307213/-
GOODS- NIL GOODS- Rs 72207/- RS 31800091/-
0 0 0 0
0 0 0 0
68

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
AXSON
SIKA DENMARK SUDIP
Name of related party AS
TECHONOLOGIES SIKA KOREA
CHOWDHURY
( SANGHAI) CO
DENMARK CHINA KOREA, REPUBLIC OF INDIA
party
Permanent account number of related party ADYPC0295Q
Fellow Subsidiary Fellow Subsidiary Key Management
Description of nature of related party relationship company company
Fellow Subsidiary company
Personnel
PURCHASE OF
RAW MATERIAL PURCHASE OF PURCHASE OF RAW
Description of nature of transactions with related /TRADING RAW MATERIALS MATERIAL /TRADING REMUNERATION
party /FINISHED TRADING ITEM /FINISHED GOODS- Rs 4771872/-
GOODS- Rs RS 1533243/- 60034/-
132096/-
[Abstract]
Remuneration for key managerial personnel 47,71,872
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Name of related party SIKA BRASIL ARIJIT BASU SIKA HUNGARIA KFT Prajay Chudasama
BRAZIL INDIA HUNGARY INDIA
party
Permanent account number of related party AEDPA0092F AAMPC9841K
Fellow Subsidiary Key Management Fellow Subsidiary Key Management
Description of nature of related party relationship company Personnel company Personnel
PURCHASE OF RAW PURCHASE OF RAW
Description of nature of transactions with related MATERIAL /TRADING REMUNERATION MATERIAL /TRADING REMUNERATION
party /FINISHED GOODS- Rs 10072067/- /FINISHED GOODS- Rs RS 7717220/-
90837/- 7107/-
[Abstract]
Remuneration for key managerial personnel 1,00,72,067 77,17,220
0 0 0 0
0 0 0 0
69

01/04/2018 01/04/2017 01/04/2018 01/04/2018
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2019
SIKA QATER AXSON FRANCE
Name of related party SIKA PORTUGAL Santosh Mishra
LLC SAS
PORTUGAL INDIA QATAR FRANCE
party
Permanent account number of related party ALAPM3744L
Fellow Subsidiary Key Management Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company Personnel company company
SALES OF RAW PURCHASE OF
SALES OF RAW MATERIAL RAW MATERIAL
Description of nature of transactions with related MATERIAL /TRADING REMUNERATION /TRADING /TRADING
party /FINISHED GOODS- Rs RS 4751400/- /FINISHED /FINISHED
5437726/- GOODS- Rs GOODS- Rs
1919790/- 27338495/-
[Abstract]
0 0 0 0
0 0 0 0

Categories of related parties [Axis] Column 71 Column 72 Column 73 Column 74
01/04/2018 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2019 31/03/2019 31/03/2019 31/03/2019
AXSON S I K A
AXSON CENTRAL SUDIP
Name of related party TECHNOLOGIES (
EUROPE S R O
AUTOMOTIVE
CHOWDHURY
SHANGHAI) CO FRANCE SAS
CHINA SLOVAKIA FRANCE INDIA
party
Permanent account number of related party ADYPC0295Q
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Key Management
Description of nature of related party relationship company company company Personnel
PURCHASE OF PURCHASE OF PURCHASE OF
RAW MATERIAL RAW MATERIAL RAW MATERIAL
Description of nature of transactions with related /TRADING /TRADING /TRADING SALARY RS
party /FINISHED /FINISHED /FINISHED 4819325/-
GOODS- Rs GOODS- Rs GOODS- Rs
2357584/- 5566455/- 99056/-
[Abstract]
0 0 0 0
0 0 0 0
70

Categories of related parties [Axis] Column 75 Column 76 Column 77 Column 78
01/04/2018 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2019 31/03/2019 31/03/2019 31/03/2019
PRAJAY
Name of related party ANKUR PARIKH
CHUDASAMA
SANTOSH MISRA SIKA ITALIA SPA

INDIA INDIA INDIA ITALY
party
Permanent account number of related party ALZPP1349P AAMPC9841K ALAPM3744L
Key Management Key Management Key Management Fellow Subsidiary
Description of nature of related party relationship Personnel Personnel Personnel company
PURCHASE OF
RAW MATERIAL
Description of nature of transactions with related SALARY RS S A L A R Y SALARY /TRADING
party 2002963 9280538/- 5884000/- /FINISHED
GOODS- Rs
142635/-
[Abstract]
Remuneration for key managerial personnel 20,02,963 92,80,538 -58,84,000
0 0 0 0
0 0 0 0

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)
[201400] Notes - Leases

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
[300300] Notes - Earnings per share

01/04/2018 01/04/2017 01/04/2016
to to to
31/03/2019 31/03/2018 31/03/2017
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 13,27,86,182 13,61,26,194 13,61,26,193
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 13,27,86,182 13,61,26,194 13,61,26,193
71
[202600] Notes - Consolidated financial statements
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] Column 1
01/04/2018
to
31/03/2019
Disclosure of details of subsidiaries [Abstract]
Disclosure of details of subsidiaries [LineItems]
AXSON INDIA
Name of subsidiary consolidated PVT LTD
Country of incorporation or residence of subsidiary consolidated INDIA
Proportion of ownership interest in subsidiary consolidated 100.00%
Proportion of voting power held in subsidiary consolidated 100.00%
Description of nature of relationship with subsidiary where parent has directly or indirectly
NA
less than half of voting power
End of reporting period of financial statements of subsidiary when different from parent 31/03/2019
Disclosure of details of entities consolidated [Table] ..(1)

AXSON INDIA
Entities consolidated [Axis] PRIVATE
LIMITED
01/04/2018
to
31/03/2019
Disclosure of additional information consolidated financial statements [Abstract]
Disclosure of additional information consolidated financial statements [LineItems]
AXSON INDIA
Name of entity consolidated PRIVATE
LIMITED
Type of entity consolidated Indian Subsidiary
Amount of net assets of entity consolidated 3,33,50,193
Net assets of entity as percentage of consolidated net assets 0.85%
Amount of share in profit or loss of entity consolidated 24,39,241
Share in profit or loss of entity as percentage of consolidated profit or loss 1.84%

01/04/2018
to
31/03/2019
Disclosure of notes on consolidated financial statements explanatory
[TextBlock]
Whether consolidated financial statements is applicable on company Yes
Description of reason for not consolidating subsidiary AS PER ATTACHMENT
Description of fact that uniform accounting policies are not adopted for
AS PER ATTACHMENT
consolidated financial statements
Proportion of items in consolidated financial statements to which
0.00%
different accounting policies have been applied
Disclosure of details of subsidiaries explanatory [TextBlock]
Disclosure of additional information consolidated financial statements
[TextBlock]
72
[202100] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions [Table] ..(1)

Miscellaneous
Classes of other provisions [Axis] Company total other provisions [Member] other provisions
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
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 -21,19,635 18,11,763 -21,19,635
Total changes in other provisions -21,19,635 18,11,763 -21,19,635
Other provisions at end of period 1,02,29,220 1,23,48,855 1,05,37,092 1,02,29,220
Disclosure of other provisions [Table] ..(2)

Miscellaneous other provisions
Classes of other provisions [Axis]
[Member]
01/04/2017
to 31/03/2017
31/03/2018
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 18,11,763
Total changes in other provisions 18,11,763
Other provisions at end of period 1,23,48,855 1,05,37,092
[202700] Notes - Cash flow statements

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 5,66,51,247
Total cash and cash equivalents 20,60,44,369 4,86,70,316
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 7,43,23,953 6,30,47,251
Total income taxes paid (refund) 7,43,23,953 6,30,47,251
73
[100200] Statement of profit and loss

01/04/2018 01/04/2017 01/04/2016
to to to
31/03/2019 31/03/2018 31/03/2017
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 607,06,77,743 537,33,93,290
Revenue from sale of services 0 0
Other operating revenues 1,15,33,352 1,59,89,456
Excise duty 0 5,92,45,092
Total revenue from operations other than finance company 608,22,11,095 533,01,37,654
Total revenue from operations 608,22,11,095 533,01,37,654
Other income 2,58,08,880 4,29,68,715
Total revenue 610,80,19,975 537,31,06,369
Expenses [Abstract]
Cost of materials consumed 284,82,44,494 243,48,70,547
Purchases of stock-in-trade 100,50,51,496 83,17,97,084
Changes in inventories of finished goods, work-in-progress and
-11,15,01,889 -2,38,67,555
stock-in-trade
Employee benefit expense 58,84,97,718 48,80,85,746
Finance costs 14,05,56,972 12,50,67,594
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 10,15,54,218 10,18,05,799
Total depreciation, depletion and amortisation expense 10,15,54,218 10,18,05,799
CSR expenditure 0 0
Other expenses 135,03,33,643 124,03,81,085
Total expenses 592,27,36,652 519,81,40,300
Total profit before prior period items, exceptional items, extraordinary
18,52,83,323 17,49,66,069
items and tax
Total profit before extraordinary items and tax 18,52,83,323 17,49,66,069
Total profit before tax 18,52,83,323 17,49,66,069
Tax expense [Abstract]
Current tax 5,24,94,832 3,88,41,693
Deferred tax 2,309 -1,818
Total tax expense 5,24,97,141 3,88,39,875
Total profit (loss) for period from continuing operations 13,27,86,182 13,61,26,194
Total profit (loss) for period before minority interest 13,27,86,182 13,61,26,194
Profit (loss) of minority interest 0 0
Total profit (loss) for period 13,27,86,182 13,61,26,194 13,61,26,193
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 46.8 [INR/shares] 51.11
Diluted earnings per equity share [INR/shares] 46.8 [INR/shares] 51.11
74
[300500] Notes - Subclassification and notes on income and expenses

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross 607,06,77,743 537,33,93,290
Total revenue from sale of products 607,06,77,743 537,33,93,290
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross 0 0
Total revenue from sale of services 0 0
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 1,15,33,352 1,59,89,456
Total other operating revenues 1,15,33,352 1,59,89,456
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 4,81,369 10,95,691
Interest on other long-term investments 21,11,997 21,11,997
Total interest income on long-term investments 25,93,366 32,07,688
Total interest income 25,93,366 32,07,688
Dividend income [Abstract]
Dividend income current investments [Abstract]
Dividend income current investments from subsidiaries 0 0
Dividend income current equity securities 0 0
Dividend income current mutual funds 0 0
Dividend income current investments from others 0 0
Total dividend income current investments 0 0
Dividend income long-term investments [Abstract]
Dividend income long-term investments from subsidiaries 0 0
Dividend income long-term equity securities 0 0
Dividend income long-term mutual funds 0 0
Dividend income long-term investments from others 0 0
Total dividend income long-term investments 0 0
Total dividend income 0 0
Other non-operating income [Abstract]
Surplus on disposal, discard, demolishment and destruction of
0 0
depreciable tangible asset
Income insurance claims 0 0
Excess provisions written back 21,19,635 0
Miscellaneous other non-operating income 2,10,95,879 3,97,61,027
Total other non-operating income 2,32,15,514 3,97,61,027
Income from pipeline transportation 0 0
Total other income 2,58,08,880 4,29,68,715
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 5,25,83,099 3,99,37,119
Interest expense long-term loans, others 0 0
Total interest expense long-term loans 5,25,83,099 3,99,37,119
Total interest expense 5,25,83,099 3,99,37,119
Other borrowing costs 4,47,43,840 4,35,97,659
Net gain/loss on foreign currency transactions and translations
4,32,30,033 4,15,32,816
treated as finance costs
Total finance costs 14,05,56,972 12,50,67,594
Employee benefit expense [Abstract]
Salaries and wages 54,14,48,412 43,86,66,673
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 0 1,00,72,067
Total remuneration to directors 0 1,00,72,067
75
Total managerial remuneration 0 1,00,72,067

Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 1,81,90,613 1,58,47,273
Total contribution to provident and other funds 1,81,90,613 1,58,47,273
Gratuity 55,17,728 51,16,500
Staff welfare expense 2,33,40,965 1,83,83,233
Total employee benefit expense 58,84,97,718 48,80,85,746
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 1,17,75,008 1,11,25,263
Power and fuel 4,82,00,510 4,58,37,541
Rent 6,63,08,641 6,66,40,940
Repairs to building 1,16,80,467 1,11,10,403
Repairs to machinery 2,34,79,274 1,97,92,450
Insurance 1,85,037 0
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 6,52,90,802 10,80,67,811
Total rates and taxes excluding taxes on income 6,52,90,802 10,80,67,811
Telephone postage 1,56,29,349 84,53,995
Printing stationery 28,58,555 26,71,511
Travelling conveyance 12,56,07,443 10,79,71,683
Safety security expenses 95,93,704 86,25,937
Directors sitting fees 0 0
Advertising promotional expenses 1,36,61,255 1,08,40,860
Cost transportation [Abstract]
Cost loading and unloading 2,39,98,697 2,85,36,408
Total cost transportation 2,39,98,697 2,85,36,408
Provision bad doubtful debts created 4,75,44,078 1,61,20,681
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Financing charges written off 0 0
Voluntary retirement compensation written off 0 0
Technical know-how written off 0 0
Other miscellaneous expenditure written off 0 0
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 56,95,802
Bad debts advances written off 0 0
Other assets written off 0 0
Total write-off assets 0 56,95,802
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 14,75,000 12,75,000
Payment for taxation matters 2,00,000 2,00,000
Payment for other services 75,000 1,97,900
Payment for reimbursement of expenses 0 0
Total payments to auditor 17,50,000 16,72,900
Miscellaneous expenses 88,27,70,823 78,72,16,900
Total other expenses 135,03,33,643 124,03,81,085
Current tax [Abstract]
Current tax pertaining to previous years 40,00,000 0
Current tax pertaining to current year 4,84,94,832 3,88,41,693
MAT credit recognised during year 0 0
Total current tax 5,24,94,832 3,88,41,693
76
[300600] Notes - Additional information statement of profit and loss

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods -72,65,645 1,11,88,971
Changes in inventories of work-in-progress -2,32,05,880 2,08,45,864
Changes in inventories of stock-in-trade -8,10,30,364 -5,59,02,390
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
-11,15,01,889 -2,38,67,555
stock-in-trade
Revenue communication services 0 0
Total gross income from services rendered 0 0
Value of imports of raw materials 85,54,98,759 53,61,80,310
Value of imports of capital goods 97,75,76,449 79,15,59,439
Total value of imports calculated on CIF basis 183,30,75,208 132,77,39,749
Expenditure on royalty 36,77,83,881 32,62,53,089
Expenditure on professional and consultation fees 10,94,49,108 8,75,94,492
Expenditure on interest 4,47,94,020 4,35,97,659
Expenditure on other matters 1,75,84,754 1,87,85,806
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 53,96,11,763 47,62,31,046
FOB value of manufactured goods exported 41,54,80,511 24,56,28,039
Total earnings on export of goods calculated on FOB basis 41,54,80,511 24,56,28,039
Earnings on royalty 0 0
Total earnings on royalty, know-how, professional and
0 0
consultation fees
Earnings on interest 0 0
Earnings on dividend 0 0
Total earnings on interest and dividend 0 0
Total earnings in foreign currency 41,54,80,511 24,56,28,039
Domestic sale manufactured goods 463,13,67,493 390,81,95,291
Domestic sale traded goods 143,93,10,250 146,51,97,999
Total domestic turnover goods, gross 607,06,77,743 537,33,93,290
Export sale manufactured goods 0 0
Export sale traded goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 607,06,77,743 537,33,93,290
Domestic revenue services 0 0
Export revenue services 0 0
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 134,17,41,119
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
A S P E R A S P E R
Disclosure of revenue explanatory [TextBlock] ATTACHMENTS ATTACHMENTS
77

SIKA INDIA FINANCIAL STATEMENTS 2018-19

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SIKA INDIA FINANCIAL STATEMENTS 2018-19

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SIKA INDIA PRIVATE LIMITED

Consolidated Financial Statements for period 01/04/2018 to 31/03/2019

[400100] Disclosure of general information about company

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

[100100] Balance sheet

[100400] Cash flow statement, indirect

[200100] Notes - Share capital

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

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

Disclosure of classes of share capital [Table] ..(3)

Disclosure of classes of share capital [Table] ..(4)

Unless otherwise specified, all monetary values are in INR

[200200] Notes - Reserves and surplus

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

Statement of changes in reserves [Table] ..(2)

Statement of changes in reserves [Table] ..(3)

Statement of changes in reserves [Table] ..(4)

Statement of changes in reserves [Table] ..(5)

[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Classification of borrowings [Table] ..(2)

Classification of borrowings [Table] ..(3)

Classification of borrowings [Table] ..(4)

Classification of borrowings [Table] ..(5)

Classification of borrowings [Table] ..(6)

[201000] Notes - Tangible assets

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

Disclosure of tangible assets [Table] ..(2)

Disclosure of tangible assets [Table] ..(3)

Disclosure of tangible assets [Table] ..(4)

Disclosure of tangible assets [Table] ..(5)

Disclosure of tangible assets [Table] ..(6)

Disclosure of tangible assets [Table] ..(7)

Disclosure of tangible assets [Table] ..(8)

Disclosure of tangible assets [Table] ..(9)

Disclosure of tangible assets [Table] ..(10)

Disclosure of tangible assets [Table] ..(11)

Disclosure of tangible assets [Table] ..(12)

Disclosure of tangible assets [Table] ..(13)

Disclosure of tangible assets [Table] ..(14)

Disclosure of tangible assets [Table] ..(15)

Disclosure of tangible assets [Table] ..(16)

Disclosure of tangible assets [Table] ..(17)

Disclosure of tangible assets [Table] ..(18)

Disclosure of tangible assets [Table] ..(19)

Disclosure of tangible assets [Table] ..(20)

Disclosure of tangible assets [Table] ..(21)

Disclosure of tangible assets [Table] ..(22)

Disclosure of tangible assets [Table] ..(23)

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

[201100] Notes - Intangible assets

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

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

Disclosure of intangible assets [Table] ..(2)

Disclosure of intangible assets [Table] ..(3)

Disclosure of intangible assets [Table] ..(4)

Disclosure of intangible assets [Table] ..(5)

[200400] Notes - Non-current investments

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

Loans and advances [Table] ..(1)