Reconciliation of Audited & provisional Financial Statements of the Sanwariya Gas

For Balance Sheet

Equity & Liabilities Audited Provisional Difference

Share Capital ₹ 382,250,300 ₹ 382,250,300 ₹0
Reserve & surplus -₹ 17,856,009 -₹ 22,058,930 ₹ 4,202,921

Borrowings

ACRE ₹ 59,625,000 ₹ 62,666,500 -₹ 3,041,500

Visu Leasing & finance Ltd. ₹ 20,080,559 ₹ 20,080,557 ₹2
ACRE 2014-15 - viii Trust(SBH Loan) ₹ 332,500,000 ₹ 332,500,000 ₹0
ACRE - xvi Trust (SBM Loan) ₹ 187,000,000 ₹ 187,000,000 ₹0
ACRE - 23 Trust (UBI Loan) ₹ 89,800,000 ₹ 89,800,000 ₹0
Shail Gas Pvt. Ltd.

₹ 43,118,000 ₹ 41,984,000 ₹ 1,134,000

Pqrs Hotels Pvt. Ltd.

₹ 24,430,000 ₹ 24,287,482 ₹ 142,518

Dsm Infracon Pvt. Ltd. ₹ 7,783,500 ₹ 7,783,500 ₹0
44 Noida Infratech (Two) Pvt. Ltd. ₹ 74,858,715 ₹ 74,858,715 ₹0

Other Long Term Liabilities

Security Deposit received from customers ₹ 149,532,961 ₹ 147,395,112 ₹ 2,137,849

Restructured Liability ₹ 526,131,647 ₹ 526,131,647 ₹0

Trade Payables ₹ 34,477,093 ₹ 21,338,621 ₹ 13,138,472

Other Current Liabilities

Interest accrued but not due on borrowings ₹ 6,703,015 ₹ 6,703,016 -₹ 1

Interest accrued and due on security deposits ₹0 ₹ 1,014,193 -₹ 1,014,193

Security deposits received from others ₹ 1,355,000 ₹ 555,000 ₹ 800,000

Advances from franchisee's ₹0 ₹0 ₹0
Advances from customers ₹0 ₹0 ₹0
Other payables
- Statutory dues payable ₹ 179,973,510 ₹ 180,091,432 -₹ 117,922

- Inteerst on Statutory Dues ₹ 16,809,076 ₹ 17,387,239 -₹ 578,163

- Payables for fixed assets ₹ 15,578,085 ₹ 14,874,626 ₹ 703,459

- Employee related payables ₹ 4,824,369 ₹ 4,937,968 -₹ 113,599

- Expenses payable ₹ 15,835,043 ₹ 10,962,125 ₹ 4,872,918

Provisions
Non current for Gratutity ₹ 3,941,554 ₹ 3,119,799 ₹ 821,755
current for Gratutity ₹ 46,845 ₹0 ₹ 46,845

Total ₹ 2,158,798,263 ₹ 2,135,662,902 ₹ 23,135,361

Assets Audited Provisional Difference

Fixed Assets
Tagible assets ₹ 1,485,172,653 ₹ 1,456,136,649 ₹ 29,036,004
Intangible Assets ₹ 796,435 ₹ 817,486 -₹ 21,051

CWIP ₹ 279,771,020 ₹ 287,101,433 -₹ 7,330,413

LT Loan & Advances

Capital Advance ₹ 122,911,666 ₹ 126,838,722 -₹ 3,927,056

Security Deposits ₹ 6,755,093 ₹ 5,931,493 ₹ 823,600
TDS ₹ 1,793,260 ₹ 1,069,506 ₹ 723,754
Balance with Govt. ₹ 11,284,250 ₹ 11,284,250 ₹0

Short term L&A

Prepaid Expenses ₹ 602,969 ₹ 32,859 ₹ 570,110
Advances for expenses ₹ 18,790,290 ₹ 18,166,778 ₹ 623,512

L&A to employees ₹ 294,001 ₹ 386,746 -₹ 92,745

TDS recoverable from NBFC ₹ 486,557 ₹ 486,557 ₹0

Balances with government authorities ₹ 686,903 ₹ 743,336 -₹ 56,433

L&A to others ₹ 739,908 ₹0 ₹ 739,908

Margin Money ₹ 49,865,865 ₹ 48,838,693 ₹ 1,027,172

Inventory ₹ 609,128 ₹ 430,670 ₹ 178,458

Trade Receivables ₹ 165,160,333 ₹ 167,994,687 -₹ 2,834,354

Cash & bank ₹ 8,650,852 ₹ 6,666,690 ₹ 1,984,162

Other Current assets

Unbilled debtors ₹ 2,306,146 ₹0 ₹ 2,306,146
interst accrued on FD ₹ 2,120,933 ₹ 2,736,348 -₹ 615,415

Total ₹ 2,158,798,262 ₹ 2,135,662,901 ₹ 23,135,361

audit check -₹ 1 ₹0 -₹ 1
ts of the Sanwariya Gas Limited for the year 2018-2019.

Information Required SGL Remarks

Provide the details of adjustment along with revised repayment schedule.

Provide the details of adjustment along with revised repayment schedule.

Also provide us the reasons for the adjustments.

Provide the details of adjustment along with revised repayment schedule.

Also provide us the reasons for the adjustments.

Provide the details of adjustment along with list of customers with

bifurcation of interest free deposits & with interest obligations & revised
terms & conditions if any. Also provide us the reasons for the
adjustments.

Provide the list of creditors with balance confirmations. Also provide us

the reasons for the adjustments.

Provide details of adjustments i.e. how such amount adjusted & under
which head. Also provide revised details of list of deposit holders who
are entitled to get interest. Also provide us the reasons for the
adjustments.
Provide details of adjustments along with revised details of deposit
holders with their agreements & ledgers. Also provide us the reasons for
the adjustments.
Provide statutory wise changes in dues & the revised returns or any order
from authority. Also provide all litigations pending with the authorities
with the expected amount involved . Also provide us the reasons for the
adjustments.

Provide details of adjustments with list of items included in this head

with their ledgers . Also provide us the reasons for the adjustments.
Provide the revised employee payable list with payroll register. Also
provide us the reasons for the adjustments.

Provide details of adjustments with list of items included in this head

with their ledgers . Also provide us the reasons for the adjustments.

Provide the revised calculations & certified report from acturial.

Information Required SGL Remarks

Provide revised FAR along with details of adjustment. Also provide us

the reasons for the adjustments.
Provide details of revised CWIp with ageing of the balances & pipeline
details like earlier shared by you. Also provide us the reasons for the
adjustments.

Provide details of adjustment i.e. list of parties whose amount adjusted

with their reasons.
Revised 26 AS.

Provide details of adjustment i.e. list of parties whose amount adjusted

with their reasons. Provide the original agreement or letters with
calculations workings..
Provide details of adjustment i.e. list of parties whose amount adjusted
with their reasons.

Provide details of adjustment i.e. law wise whose amount adjusted with
their reasons.
Provide details of adjustment i.e. list of parties whose amount adjusted
with their reasons.
Provide details of adjustment i.e. latest list of banks with the amount & a
separate list of banks whose amount adjusted with their reasons.

Provide details of adjustment along with their reasons.

Provide details of adjustment i.e. revised list of debtors & separet list of
debtors whose amount adjusted along with their reasons.

Provide details of adjustment along with their reasons.

Provide details of adjustment along with their reasons.

Statement of Profit & loss

Particulars Audited Provisional Difference

Revenue
- Compressed Natural Gas ₹ 600,416,379 ₹ 600,416,379 ₹0
- Piped Natural Gas ₹ 222,270,484 ₹ 222,270,483 ₹1
Less: Excise duty -₹ 73,735,345 -₹ 73,735,345 ₹0

Other Income

Interest income on fixed deposits ₹ 4,291,683 ₹ 2,731,989 ₹ 1,559,694

Interest Income on late payments ₹ 154,937 ₹0 ₹ 154,937
Rental income ₹ 1,707,000 ₹ 1,227,000 ₹ 480,000
Liabilities no longer required written back ₹ 767,520 ₹0 ₹ 767,520
Miscellaneous income ₹ 1,205,888 ₹ 2,087,976 -₹ 882,088

Purchase

Natural Gas ₹ 480,985,049 ₹ 477,268,120 ₹ 3,716,929

Change in Inventory -₹ 183,749 -₹ 5,291 -₹ 178,458

Employee Expenses

Salaries, wages, bonus and other benefits ₹ 33,981,924 ₹ 33,968,618 ₹ 13,306

Contribution to provident and other funds ₹ 163,868 ₹0 ₹ 163,868
Contribution to ESI ₹ 228,693 ₹0 ₹ 228,693
Gratuity expense ₹ 975,707 ₹0 ₹ 975,707
Staff welfare expenses ₹ 576,760 ₹ 571,519 ₹ 5,241

Finance Cost
Interest on
- term loans ₹ 22,511,534 ₹ 17,334,241 ₹ 5,177,293
- delay in payment of statutory dues ₹ 12,807,558 ₹ 13,385,721 -₹ 578,163
- customer security ₹ 1,014,194 ₹ 1,014,194 ₹0
- Interest paid to suppliers ₹ 44,601 ₹ 44,601 ₹0
Other borrowing costs ₹ 26,257,400 ₹ 30,772,442 -₹ 4,515,042
Less: Borrowing costs capitalised during the -₹ 16,038,505 -₹ 10,042,042 -₹ 5,996,463

Depreciation ₹ 51,345,022 ₹ 51,338,091 ₹ 6,931

Other Expenses
Rent expenses ₹ 33,582,242 ₹ 33,870,442 -₹ 288,200
Gas Transportation Expenses ₹ 28,806,222 ₹ 28,678,984 ₹ 127,238
Travelling and conveyance expenses ₹ 2,056,080 ₹ 1,905,500 ₹ 150,580
Bank charges ₹ 228,824 ₹ 2,703,550 -₹ 2,474,726
Communication expenses ₹ 1,358,127 ₹ 1,383,553 -₹ 25,426
Legal and professional fees ₹ 7,712,956 ₹ 7,072,936 ₹ 640,020
Repairs and maintenance on ₹0
- machinery ₹ 14,108,883 ₹ 13,867,780 ₹ 241,103
- others ₹ 1,637,635 ₹ 1,576,333 ₹ 61,302
Office maintenance expenses ₹ 1,886,901 ₹ 1,809,855 ₹ 77,046
Vehicle running and maintenance charges ₹ 2,076,531 ₹ 2,000,684 ₹ 75,847
Power and fuel expenses ₹ 16,826,838 ₹ 17,133,975 -₹ 307,137
Insurance expenses ₹ 603,980 ₹ 783,287 -₹ 179,307
Business promotion expenses ₹ 1,193,850 ₹ 319,273 ₹ 874,577
Festival Expenses ₹ 874,148 -₹ 874,148
Selling and distribution expenses ₹ 350,073 ₹ 350,073 ₹0
Printing and stationery expenses ₹ 321,421 ₹ 308,243 ₹ 13,178
Director sitting fees ₹ 76,000 ₹ 76,000 ₹0
Facility Charges ₹ 2,328,905 ₹ 2,348,104 -₹ 19,199
Penalty charges ₹0 ₹0
Balances written off ₹ 1,003,031 ₹ 599,131 ₹ 403,900
Consumables ₹ 113,690 ₹ 113,690
Duties not recoverable ₹ 94,954 ₹ 94,954 ₹0
Domestic Connection Charges ₹0 ₹0 ₹0
Provision for doubtful advances ₹0 ₹0 ₹0
Security charges ₹ 770,767 ₹ 770,767 ₹0
Book and periodicals expenses ₹0 ₹0 ₹0
Donations and contributions ₹0 ₹0 ₹0
Miscellaneous expenses ₹ 1,840,715 ₹ 1,593,754 ₹ 246,961

Net Profit ₹ 23,429,865 ₹ 19,226,944 ₹ 4,202,921

Information Required SGL Remarks

Provide details of adjustment along with the reasons, revised agreement

or letters or any other documentation.

Provide quantity details as well along with ledgers & party wise details
like details earlier shared by you.

Provide details of adjustment along with their reasons.

Revised Payroll register & all calculations with directors & KMP salary
details, minutes of the meeting & the resolution passed in the meeting
regrding salary. Also provide list of employee who left the company with
their annual salary received during the year & the list of employee joined
the company with the amount of salary received during the year.

Provide revised calculation sheet with separate calculation of capitalised

borrowing cost. Also provide the reasons for the change.

Provide details of adjustment along with their reasons.

Provide details of adjustment along with their reasons. Also, provide the
ledgers for each expenses & kindly provide revised list of parties to
whom expenditure made with revised agreement or invoices. Specially
for rent, transportation, legal fees, Repair & Maint., Dg hiring, insurance,
lease rental, misc. expenses.
 Provide details of adjustment along with their reasons. Also, provide the
ledgers for each expenses & kindly provide revised list of parties to
whom expenditure made with revised agreement or invoices. Specially
for rent, transportation, legal fees, Repair & Maint., Dg hiring, insurance,
lease rental, misc. expenses.