v1 XBRL081457Standalone-1

SGI AUTOMOTIVE PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
SGI AUTOMOTIVE PRIVATE
Name of company LIMITED
Corporate identity number U28999TN2011PTC081457
Permanent account number of entity AAQCS1080F
297, North Phase Sidco
Industrial Estate,
Address of registered office of company Ambattur Chennai TN
600098 IN
Commercial and
Type of industry Industrial
Registration date 12/07/2011
Non-govt
Category/sub-category of company company/company limited
by shares
Whether company is listed company No
Number of employees in the company at the end of the financial Year 0
Whether company has published sustainability report for the financial
No
Year
Date of board meeting when final accounts were approved 30/11/2021
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Standalone
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
Whether company is maintaining books of account and other
Yes
relevant books and papers in electronic form
297 NORTH PHASE SIDCO
Complete postal address of place of maintenance of computer
INDUSTRIAL ESTATE
servers (storing accounting data) AMBATTUR CHENNAI 98
Name of city of place of maintenance of computer servers (storing
CHENNAI
accounting data)
Name of state/ union territory of place of maintenance of
TAMIL NADU
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
600098
accounting data)
Name of district of place of maintenance of computer servers
THIRUVALLUR
(storing accounting data)
ISO country code of place of maintenance of computer servers
IN
Name of country of place of maintenance of computer servers
INDIA
Phone (with STD/ ISD code) of place of maintenance of computer
044-26359975
servers (storing accounting data)
SGI AUTOMOTIVE PRIVATE LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of principal product or services [Table] ..(1)

AUTOMOBILE
Types of principal product or services [Axis]
ACCESSORIES
01/04/2020
to
31/03/2021
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 9988
AUTOMOBILE
Description of product or service category ACCESSORIES
Turnover of product or service category 90,25,53,080
Highest turnover contributing product or service (ITC 8 digit) code 99888130
AUTOMOBILE
Description of product or service ACCESSORIES
Turnover of highest contributing product or service 90,25,53,080
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

SINGAPERUMAL
Directors signing board report [Axis]
NAVANEETHAKRISHNAN
01/04/2020
to
31/03/2021
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
SINGAPERUMAL
First name of director NAVANEETHAKRISHNAN
Designation of director MANAGING DIRECTOR
Director identification number of director 02769956
Date of signing board report 30/11/2021
2

01/04/2020
to
31/03/2021
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair AS PER DIRECTOR REPORT
Disclosure relating to amounts if any which is proposed to carry to any
AS PER DIRECTOR REPORT
reserves
Disclosures relating to amount recommended to be paid as dividend AS PER DIRECTOR REPORT
Details regarding energy conservation AS PER DIRECTOR REPORT
Details regarding technology absorption AS PER DIRECTOR REPORT
Details regarding foreign exchange earnings and outgo AS PER DIRECTOR REPORT
Disclosures in director’s responsibility statement AS PER DIRECTOR REPORT
Details of material changes and commitment occurred during period
AS PER DIRECTOR REPORT
affecting financial position of company
A S P E R
Particulars of loans guarantee investment under section 186 [TextBlock] DIRECTOR
REPORT
Particulars of contracts/arrangements with related parties under section Textual information (2)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Date of board of directors' meeting in which board's report referred
30/11/2021
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) A S P E R
[TextBlock] DIRECTORS REPORT
A S P E R
Disclosure of statement on declaration given by independent directors
DIRECTORS
under section 149(6) [TextBlock] REPORT
Disclosure for companies covered under section 178(1) on A S P E R
directors appointment and remuneration including other matters DIRECTORS
provided under section 178(3) [TextBlock] REPORT
A S P E R
Disclosure of statement on development and implementation of risk
DIRECTORS
management policy [TextBlock] REPORT
Details on policy development and implementation by company on A S P E R
corporate social responsibility initiatives taken during year DIRECTORS
[TextBlock] REPORT
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
A S P E R
Disclosure of financial summary or highlights [TextBlock] DIRECTORS
REPORT
A S P E R
Disclosure of change in nature of business [TextBlock] DIRECTORS REPORT
Details of directors or key managerial personnels who were A S P E R
appointed or have resigned during year [TextBlock] DIRECTORS REPORT
Disclosure of companies which have become or ceased to be its A S P E R
subsidiaries, joint ventures or associate companies during DIRECTORS
year [TextBlock] REPORT
A S P E R
Details relating to deposits covered under chapter v of companies act
DIRECTORS
[TextBlock] REPORT
A S P E R
Details of deposits which are not in compliance with requirements
DIRECTORS
of chapter v of act [TextBlock] REPORT
Details of significant and material orders passed by A S P E R
regulators or courts or tribunals impacting going concern DIRECTORS
status and company’s operations in future [TextBlock] REPORT
A S P E R
Details regarding adequacy of internal financial controls with
DIRECTORS
reference to financial statements [TextBlock] REPORT
Disclosure of appointment and remuneration of managerial personnels A S P E R
[TextBlock] DIRECTORS REPORT
Number of meetings of board 14
3
Disclosure in board of directors report explanatory [Text Block]

DIRECTORS’ REPORT
To
The Members of
Your Directors have pleasure in presenting the 10 th Board’s Report of your Company together with the Audited Financial Statements and
the Auditors’ Report of your company for the financial year ended as on 31st March, 2021.
FINANCIAL RESULTS
A brief summary of the Financial Results for the year under review are as under:-
2020-2021
PARTICULARS 2019-2020(In INR)
(In INR)
Revenue from operations/ turnover 90,25,53,080 1,101,578,599
Other Income 16,02,472 896,008
Less:- expenses during the year excluding depreciation 90,41,55,552 1,102,474,607
Profit before tax and Depreciation 63,66,289 4,496,238
Less-Depreciation 2,44,29,958 21,792,543
Profit/(Loss)before tax after depreciation 1,80,63,669 -17,296,305
Less: Provisions of income tax including deferred tax -5,36,590 0.00
Profit/ Loss after tax and Depreciation 1,75,26,879 -17,296,305
STATE OF COMPANY’S AFFAIRS
The Company is engaged in the business of Manufacturer of Sheet Metal Components for General Automotive Industry.
Particulars As on 31 st March 2021 (Rs.)
Assets and Equity and Liabilities 43,20,55,008
Authorised Capital of the Company 6.50.00.000
Paid-up Capital of the Company 5,08,35,010
4
CONSTITUTION OF BOARD
There has been no change in the constitution in the Board during the year under review. The composition of the Board of the company is
follows:-
S. Navanithakrishnan
N. Suganthi
N.Sriram
MEETINGS OF THE BOARD OF DIRECTORS
During the financial year 2020-21 the Board of Directors of your company duly met 14(Fourteen) times as per the provisions of Section -173
of Companies Act, 2013 and rules made there under.
Sr. No. Date of meeting Board Strength No. of Directors present
1 10.04.2020 3 3
2 16.05.2020 3 3
3 19.06.2020 3 3
4 12.07.2020 3 3
5 26.08.2020 3 3
6 16.09.2020 3 3
7 23.10.2020 3 3
8 27.11.2020 3 3
9 24.12.2020 3 3
10 31.12.2020 3 3
11 02.02.2021 3 3
12 13.02.2021 3 3
13 26.02.2021 3 3
14 15.03.2021 3 3
STATUTORY AUDITORS
The Statutory Auditors M/s.Radhakrishnan S & Co, Chartered Accountants, (FRN 015304S) Chennai, the retiring auditors of the Company
will be re-appointed as Auditor of the Company subject to the approval of the members from the conclusion of this meeting until the
conclusion of the Twelfth Annual General Meeting. They have confirmed their eligibility to the effect that their re-appointment, if made,
5
would be within the prescribed limits under the Act and that they are not disqualified for re-appointment.
There are no qualifications or adverse remarks in the Auditors’ Report which require any clarification/ explanation. The Notes on financial
statements are self-explanatory, and needs no further explanation.
BOARD COMMENT ON AUDITOR’S REPORT
The notes on accounts referred to in the Auditor’s Report are self-explanatory and there are no
Adverse remarks or qualification in the Report and therefore, do not need any further comment.
MATERIAL CHANGES AND COMMITMENTS
No material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to
which this financial statement relates and the date of this report.
DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS, COURTS AND TRIBUNALS
No significant and material order has been passed by the regulators, courts, tribunals impacting the going concern status and Company’s
operations in future.
DIRECTORS’ RESPONSIBILITY STATEMENT

Pursuant to Section 134(5) of the Companies Act, 2013 the Board of Directors of the Company confirms that-
In the preparation of the annual accounts for the year ended March 31, 2021, the applicable accounting standards read with requirements set
out under Schedule III to the Act, have been followed and there are no material departures from the same.
The Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31,2021 and of the profit of the Company for
the year ended on that date.
The Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of
the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities.
the directors had prepared the annual accounts on a going concern basis; and
The Company being unlisted, sub clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial
controls is not applicable to the Company.
The directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were
adequate and operating effectively.
RELATED PARTY TRANSACTIONS
The Company has entered into transactions with the related parties during the year 2020-2021 and it was reported in the notes on accounts to
the Balance Sheet. However each transaction is less than 10% of the total turnover of the Company and hence Form AOC-2 is not applicable
for the year 2020-2021.
Sexual Harassment
The Company has in place a prevention of Sexual Harassment Policy in line with the requirements of the Sexual Harassment of women at the
workplace (Prevention, Prohibition and redressal) Act,2013.
During the Financial Year 2020-2021 no complaints were received by the Company related to sexual harassment
ACKNOWLEDGEMENT
Your Directors place on record their sincere thanks to bankers, business associates, consultants, and various Government Authorities for their
continued support extended to your Companies activities during the year under review. Your Directors also acknowledges gratefully the
shareholders for their support and confidence reposed on your Company.
FOR SGI AUTOMOTIVE PRIVATE LIMITED

Sd/-
Director
DIN: 02769956
Date: 30.11.2021
Place: Chennai
6
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Note No.26 Related Party Disclosure
As per the Accounting Standard 18, the disclosures of transactions with related parties are given
below:
(i) List of related parties where control exists and related parties with whom transactions have taken
place and relationships:
Name of theRelated party Relationship
Key Managerial
person
Key Managerial
N. Suganthi
person
Key Managerial
N. Sriram
person
(ii) Transaction with related party during the year
KMP and Nature of transaction Amount (Rs.)
Mr. S. Navanithakrishnan (Salary) 1,594,098
Mrs. N. Suganthi (Salary) 1,161,064
Mr. N. Shriram (Salary) 1,953,342
Unsecured Loans, Balance as on 31st March 2021 Amount (Rs.)
7
S. Navanithakrishnan 4,202,064
Rental advance Amount (Rs.)
Trade Payable Amount (Rs.)
N. Suganthi, Prop. M/s Sree Ganapathi Entps 36,347
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

01/04/2020 to
Auditors [Axis]
31/03/2021
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Radhakrishnan .s &
Name of audit firm co
SUBBARAMAN
Name of auditor signing report RADHAKRISHNAN
Firms registration number of audit firm 015304S
Membership number of auditor 206676
Plot 137, GF,5th East
Street,
Address of auditors Thiruvanmiyur,
Chennai - 600 041
Permanent account number of auditor or auditor's firm ADIPR3589G
SRN of form ADT-1 R00016279
Date of signing audit report by auditors 30/11/2021
Date of signing of balance sheet by auditors 30/11/2021
8
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
Disclosure in auditors report relating to fixed assets As per auditreport
Disclosure in auditors report relating to inventories As per auditreport
Disclosure in auditors report relating to loans As per auditreport
Disclosure in auditors report relating to compliance with Section 185 and 186 of
As per auditreport
Companies Act, 2013
Disclosure in auditors report relating to deposits accepted As per auditreport
Disclosure in auditors report relating to maintenance of cost records As per auditreport
Disclosure in auditors report relating to statutory dues [TextBlock] As per auditreport
Disclosure in auditors report relating to default in repayment of financial dues As per auditreport
Disclosure in auditors report relating to public offer and term loans used for
As per auditreport
purpose for which those were raised
Disclosure in auditors report relating to fraud by the company or on the
As per auditreport
company by its officers or its employees reported during period
Disclosure in auditors report relating to managerial remuneration As per auditreport
Disclosure in auditors report relating to Nidhi Company As per auditreport
Disclosure in auditors report relating to transactions with related parties As per auditreport
Disclosure in auditors report relating to preferential allotment or private
As per auditreport
placement of shares or convertible debentures
Disclosure in auditors report relating to non-cash transactions with directors
As per auditreport
or persons connected with him
Disclosure in auditors report relating to registration under section 45-IA of
As per auditreport
Reserve Bank of India Act, 1934

01/04/2020
to
31/03/2021
Disclosure in auditor’s report explanatory [TextBlock] [See below]
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
9
Disclosure in auditor’s report explanatory [Text Block]

RadhakrishnanS&Co
CharteredAccountants
INDEPENDENT AUDITORS’ REPORT

To
The Members of SGI AUTOMOTIVE PRIVATE LIMITED
Report on the audit of the Standalone financial statements
Opinion
We have audited the accompanying financial statements of SGI AUTOMOTIVE PRIVATE LIMITED (“the Company”), which comprise the
balance sheet as at March 31, 2021, and the Statement of Profit and Loss and statement of cash flows for the year then ended, and notes to
the financial statements, including a summary of significant accounting policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the
information required by the Companies Act, 2013 (‘Act’) in the manner so required and give a true and fair view in conformity with the
accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2021, its Profit and Cash flows for
the year ended on that date.
Basis for opinion
We conducted our audit in accordance with the standards on auditing specified under section 143 (10) of the Companies Act, 2013. Our
responsibilities under those Standards are further described in the auditor’s responsibilities for the audit of the financial statements section of
our report. We are independent of the Company in accordance with the code of ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the
rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the code of ethics.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Material Uncertainty Related to Going Concern - NOT APPLICABLE
Key audit matters

Reporting of key audit matters as per SA 701, Key Audit Matters are not applicable to the Company as it is an unlisted company.
Information other than the financial statements and auditors’ report thereon
The Company’s board of directors is responsible for the preparation of the other information. The other information comprises the
information included in the Board’s Report including Annexures to Board’s Report, Business Responsibility Report but does not include the
financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether
the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our
audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact. We have nothing to report in this regard.
Management’s responsibility for the financial statements
The Company’s board of directors are responsible for the matters stated in section 134 (5) of the Act with respect to the preparation of these
financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in
accordance with the accounting principles generally accepted in India, including the accounting standards specified under section 133 of the
Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for
safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of
appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and
maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends
to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The board of directors are also responsible for overseeing the Company’s financial reporting process.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,
whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but
is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the company has
adequate internal financial controls system in place and the operating effectiveness of such controls
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
10
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine
those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit
matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in
extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of
doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on other legal and regulatory requirements
As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”), issued by the Central Government of India in terms of
sub-section (11) of section 143 of the Companies Act, 2013, we give in the Annexure “A”, a statement on the matters specified in paragraphs
3 and 4 of the Order, to the extent applicable.
As required by Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit;
(b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books;
(c) The balance sheet, the statement of profit and loss, and the cash flow statement dealt with by this report are in agreement with the books
of account;
(d) In our opinion, the aforesaid financial statements comply with the accounting standards specified under section 133 of the Act, read with
rule 7 of the Companies (Accounts) Rules, 2014 ;
(e) On the basis of the written representations received from the directors as on March 31, 2021 taken on record by the board of directors,
none of the directors is disqualified as on March 31, 2021 from being appointed as a director in terms of Section 164 (2) of the Act;
(f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of
such controls, refer to our separate report in “Annexure B”. Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls over financial reporting;
and
(g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us;
a. The Company does not have any pending litigations which would impact its financial position;
b. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses;
and
c. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company
For Radhakrishnan S & Co.,
Chartered Accountants
FRN 015304S
Sd/-
(S.Radhakrishnan)
Proprietor
M.No.206676
Place: Chennai
Date: 30 th November2021
[400500] Disclosures - Secretarial audit report

01/04/2020
to
31/03/2021
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
11
[100100] Balance sheet

31/03/2021 31/03/2020 31/03/2019
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 5,08,35,010 5,08,35,010
Reserves and surplus 3,13,37,667 1,38,10,788
Total shareholders' funds 8,21,72,677 6,46,45,798
Share application money pending allotment 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 5,67,92,155 7,80,91,820
Deferred tax liabilities (net) 13,12,434 40,29,699
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 5,81,04,589 8,21,21,519
Current liabilities [Abstract]
Short-term borrowings 6,30,42,786 7,00,92,976
Trade payables 17,55,69,692 15,80,98,053
Other current liabilities 4,05,13,380 2,23,12,414
Short-term provisions 1,26,51,884 75,13,286
Total current liabilities 29,17,77,742 25,80,16,729
Total equity and liabilities 43,20,55,008 40,47,84,046
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 15,52,31,603 16,62,34,074 16,16,42,136
Intangible assets 0 0
Total fixed assets 15,52,31,603 16,62,34,074
Non-current investments 0 0
Long-term loans and advances 4,13,76,228 2,51,90,343
Total non-current assets 19,66,07,831 19,14,24,417
Current assets [Abstract]
Current investments 0 0
Inventories 4,23,93,809 6,65,12,296
Trade receivables 18,85,15,406 12,17,86,239
Cash and bank balances 19,21,429 1,01,74,243
Short-term loans and advances 0 1,21,19,198
Other current assets 26,16,533 27,67,653
Total current assets 23,54,47,177 21,33,59,629
Total assets 43,20,55,008 40,47,84,046
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

SINGAPERUMAL
Directors signing financial statements [Axis]
NAVANEETHAKRISHNAN
01/04/2020
to
31/03/2021
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
SINGAPERUMAL
First name of director NAVANEETHAKRISHNAN
Designation of director MANAGING DIRECTOR
Director identification number of director 02769956
Date of signing of financial statements by director 30/11/2021
12
[100400] Cash flow statement, indirect

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
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 1,80,63,669 -1,72,96,305
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 1,65,85,100 1,91,93,686
Adjustments for depreciation and amortisation expense 2,44,29,958 2,17,92,543
Other adjustments to reconcile profit (loss) -18,36,031 -12,95,504
Total adjustments to profit (loss) 3,91,79,027 3,96,90,725
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 2,41,18,487 1,14,30,255
Adjustments for decrease (increase) in trade receivables -6,67,29,167 2,27,04,941
Adjustments for decrease (increase) in other current assets -39,15,567 -82,62,495
Adjustments for increase (decrease) in trade payables 1,74,71,639 4,12,57,859
Adjustments for increase (decrease) in other current liabilities 1,82,00,966 19,82,205
Adjustments for provisions 51,38,598 -2,47,15,650
Total adjustments for working capital -57,15,044 4,43,97,115
Total adjustments for reconcile profit (loss) 3,34,63,983 8,40,87,840
Net cash flows from (used in) operations 5,15,27,652 6,67,91,535
Income taxes paid (refund) 32,54,056 0
Net cash flows from (used in) operating activities before extraordinary
4,82,73,596 6,67,91,535
items
Net cash flows from (used in) operating activities 4,82,73,596 6,67,91,535
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 36,15,052 70,23,554
Purchase of tangible assets 1,52,06,507 3,06,55,591
Net cash flows from (used in) investing activities before extraordinary
-1,15,91,455 -2,36,32,037
items
Net cash flows from (used in) investing activities -1,15,91,455 -2,36,32,037
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings -2,83,49,855 -1,58,00,375
Interest paid 1,65,85,100 1,91,93,686
Net cash flows from (used in) financing activities before extraordinary
-4,49,34,955 -3,49,94,061
items
Net cash flows from (used in) financing activities -4,49,34,955 -3,49,94,061
Net increase (decrease) in cash and cash equivalents before effect of
-82,52,814 81,65,437
exchange rate changes
Net increase (decrease) in cash and cash equivalents -82,52,814 81,65,437
Cash and cash equivalents cash flow statement at end of period 19,21,429 1,01,74,243 20,08,806
13
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Equity shares
Classes of share capital [Axis] Share capital [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 65,00,000 [shares] 65,00,000 [shares] 65,00,000
Value of shares authorised 6,50,00,000 6,50,00,000 6,50,00,000
Number of shares issued [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares issued 5,08,35,010 5,08,35,010 5,08,35,010
Number of shares subscribed and fully paid [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares subscribed and fully paid 5,08,35,010 5,08,35,010 5,08,35,010
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] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Total value of shares subscribed 5,08,35,010 5,08,35,010 5,08,35,010
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares called 5,08,35,010 5,08,35,010 5,08,35,010
Value of shares paid-up 5,08,35,010 5,08,35,010 5,08,35,010
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
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
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
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 5,08,35,010 5,08,35,010 5,08,35,010
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]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
14

Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2019 01/04/2020 01/04/2019
to 31/03/2019 to to
31/03/2020 31/03/2021 31/03/2020
Type of share EQUITY EQUITY
Number of shares authorised [shares] 65,00,000 [shares] 65,00,000 [shares] 65,00,000
Value of shares authorised 6,50,00,000 6,50,00,000 6,50,00,000
Number of shares issued [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares issued 5,08,35,010 5,08,35,010 5,08,35,010
Number of shares subscribed and fully paid [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares subscribed and fully paid 5,08,35,010 5,08,35,010 5,08,35,010
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] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Total value of shares subscribed 5,08,35,010 5,08,35,010 5,08,35,010
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
Value of shares called 5,08,35,010 5,08,35,010 5,08,35,010
Value of shares paid-up 5,08,35,010 5,08,35,010 5,08,35,010
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
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
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501 [shares] 50,83,501
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
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 5,08,35,010 5,08,35,010 5,08,35,010 5,08,35,010
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]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
15

Equity shares 1
Classes of share capital [Axis]
[Member]
31/03/2019
Reconciliation of number of shares outstanding [Abstract]
Number of shares outstanding at end of period [shares] 50,83,501
Reconciliation of value of shares outstanding [Abstract]
Share capital at end of period 5,08,35,010
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]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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
NAVANITHAKRISHNAN NAVANITHAKRISHNAN
Name of shareholder SINGAPERUMAL SINGAPERUMAL
NAIDU NAIDU
PAN of shareholder ACGPN4283Q ACGPN4283Q
Country of incorporation or residence of shareholder INDIA INDIA
Number of shares held in company [shares] 50,80,501 [shares] 50,80,501
Percentage of shareholding in company 99.94% 99.94%

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Number of persons on private placement of preference share 0 0
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
16
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Surplus [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 1,75,26,879 -1,72,96,305 1,75,26,879
Other additions to reserves 0 14,56,940 0
Total additions to reserves 1,75,26,879 -1,58,39,365 1,75,26,879
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Other appropriations 0 0 0
Transfer to general reserve 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0
Total changes in reserves 1,75,26,879 -1,58,39,365 1,75,26,879
Reserves at end of period 3,13,37,667 1,38,10,788 2,96,50,153 3,13,37,667
Statement of changes in reserves [Table] ..(2)

Components of reserves [Axis] Surplus [Member]
01/04/2019
to 31/03/2019
31/03/2020
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period -1,72,96,305
Other additions to reserves (A) 14,56,940
Total additions to reserves -1,58,39,365
Appropriations for dividend, dividend tax and general reserve [Abstract]
Other appropriations 0
Transfer to general reserve 0
Total appropriations for dividend, dividend tax and general reserve 0
Appropriation towards bonus shares 0
Total changes in reserves -1,58,39,365
Reserves at end of period 1,38,10,788 2,96,50,153
(A)
ACCELERATED DEPRECIATION AS COMPANY ACT 2013
17
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2020 01/04/2019
to to 31/03/2021 31/03/2020
31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 5,25,90,091 7,29,33,289 42,02,064 51,58,531
Nature of security [Abstract]
Nature of security
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
0 0 0 0
interest

Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings 5,25,90,091 7,29,33,289 5,25,90,091 7,29,33,289
Nature of security
0 0 0 0
principal
0 0 0 0
interest

Loans and advances from related
Classification of borrowings [Axis] Rupee term loans from banks [Member]
parties [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2020 01/04/2019
to to 31/03/2021 31/03/2020
31/03/2021 31/03/2020
Borrowings 5,25,90,091 7,29,33,289 42,02,064 51,58,531
HYPOTHECATION HYPOTHECATION
OF ASSETS O F ASSETS
Nature of security PURCHASED OUT PURCHASED OUT
OF THE TERM OF THE TERM
LOAN LOAN
0 0 0 0
principal
0 0 0 0
interest
18

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Loans and advances from directors
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
01/04/2020 01/04/2019
31/03/2021 31/03/2020 to to
31/03/2021 31/03/2020
Borrowings 42,02,064 51,58,531 6,30,42,786 7,00,92,976
Nature of security
0 0 0 0
principal
0 0 0 0
interest

Classification based on time period [Axis] Short-term [Member]
Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings 6,30,42,786 7,00,92,976 6,30,42,786 7,00,92,976
Nature of security
0 0 0 0
principal
0 0 0 0
interest

Classification of borrowings [Axis] Rupee term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Borrowings 6,30,42,786 7,00,92,976
HYPOTHECATION HYPOTHECATION
Nature of security OF CURRENT OF CURRENT
ASSETS ASSETS
EM OF FACTORY EM OF FACTORY
LAND AND LAND AND
Details of personal security given by promoters, other BUILDING BUILDING
BELONGING TO BELONGING TO
shareholders or other third parties, though such security does DIRECTORS. DIRECTORS.
not result in classification of borrowings as secured PERSONNEL PERSONNEL
GUARANTEE OF GUARANTEE OF
DIRECTORS DIRECTORS
Outstanding amount of continuing default principal 0 0
Outstanding amount of continuing default interest 0 0
19
[201000] Notes - Tangible assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information
tangible assets [Abstract]
tangible assets [LineItems]
STRAIGHT STRAIGHT
Depreciation method tangible assets LINE LINE
As per schedule A s per
Useful lives or depreciation rates II of t h e schedule II of
tangible assets Companies act the Companies
2013 act 2013

Other plant and equipment Furniture and fixtures
Classes of tangible assets [Axis] Plant and equipment [Member]
[Member] [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member] Owned assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
STRAIGHT STRAIGHT STRAIGHT STRAIGHT
Depreciation method tangible assets LINE LINE LINE LINE
As per schedule As per schedule As per schedule A s per
Useful lives or depreciation rates II of the II of the II of t h e schedule II of
tangible assets Companies act Companies act Companies act the Companies
2013 2013 2013 act 2013

Classes of tangible assets [Axis] Vehicles [Member] Motor vehicles [Member] Office equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
2013 2013 2013 act 2013
20

Computer equipments Other tangible assets, others
Classes of tangible assets [Axis] Other tangible assets [Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
2013 2013 2013 act 2013
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]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,52,06,507 3,06,55,591 1,52,06,507 3,06,55,591
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -2,44,29,958 -2,17,92,543
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,
17,79,020 42,71,110 36,15,052 70,23,554
others
Total disposals tangible
17,79,020 42,71,110 36,15,052 70,23,554
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
-1,10,02,471 45,91,938 1,15,91,455 2,36,32,037
assets
Tangible assets at end of period 15,52,31,603 16,62,34,074 16,16,42,136 28,63,88,903 27,47,97,448 25,11,65,411
21

Classes of tangible assets [Axis] Company total tangible assets [Member] Land [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and Accumulated depreciation and impairment
Carrying amount [Member]
gross carrying amount [Axis] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
business combinations 0 0
tangible assets
Depreciation tangible assets 2,44,29,958 2,17,92,543 0 0
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
through demergers
18,36,032 27,52,444 0 0
others
18,36,032 27,52,444 0 0
assets
assets [Abstract]
net exchange differences 0 0
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,25,93,926 1,90,40,099 0 0
assets
22

Classes of tangible assets [Axis] Land [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Gross carrying amount [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 0 0
Impairment loss
tangible assets
0 0
[Abstract]
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 5,02,37,521 5,02,37,521 5,02,37,521 0 0 0
23

Classes of tangible assets [Axis] Buildings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 12,05,815 0 12,05,815 0
assets
tangible assets
Depreciation tangible assets -4,60,102 -3,49,244
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
7,45,713 -3,49,244 12,05,815 0
assets
Tangible assets at end of period 92,08,605 84,62,892 88,12,136 1,03,22,550 91,16,735 91,16,735
24

Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 12,05,815 0
assets
tangible assets
Depreciation tangible assets 4,60,102 3,49,244 -4,60,102 -3,49,244
Impairment loss
tangible assets
0 0
[Abstract]
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
4,60,102 3,49,244 7,45,713 -3,49,244
assets
Tangible assets at end of period 11,13,945 6,53,843 3,04,599 92,08,605 84,62,892 88,12,136
25

Classes of tangible assets [Axis] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 12,05,815 0
assets
tangible assets
Depreciation tangible assets 4,60,102 3,49,244
Impairment loss
tangible assets
0 0
[Abstract]
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
12,05,815 0 4,60,102 3,49,244
assets
Tangible assets at end of period 1,03,22,550 91,16,735 91,16,735 11,13,945 6,53,843 3,04,599
26

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 84,73,156 2,81,89,923 84,73,156 2,81,89,923
assets
tangible assets
Depreciation tangible assets -1,79,87,473 -1,82,98,221
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
7,50,000 33,83,877 7,50,000 52,34,120
others
7,50,000 33,83,877 7,50,000 52,34,120
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,02,64,317 65,07,825 77,23,156 2,29,55,803
assets
27

Classes of tangible assets [Axis] Plant and equipment [Member] Other plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 84,73,156 2,81,89,923
assets
tangible assets
Depreciation tangible assets 1,79,87,473 1,82,98,221 -1,79,87,473 -1,82,98,221
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 18,50,243 7,50,000 33,83,877
others
0 18,50,243 7,50,000 33,83,877
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,79,87,473 1,64,47,978 -1,02,64,317 65,07,825
assets
28

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 84,73,156 2,81,89,923
assets
tangible assets
Depreciation tangible assets 1,79,87,473 1,82,98,221
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
7,50,000 52,34,120 0 18,50,243
others
7,50,000 52,34,120 0 18,50,243
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
77,23,156 2,29,55,803 1,79,87,473 1,64,47,978
assets
29

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 4,000 0 4,000
assets
tangible assets
Depreciation tangible assets -2,16,832 -69,550
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
-2,16,832 -65,550 0 4,000
assets
30

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 52,06,902 16,27,180
assets
tangible assets
Depreciation tangible assets 2,16,832 69,550 -37,28,310 -20,12,065
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 10,29,020 8,87,233
others
0 0 10,29,020 8,87,233
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,16,832 69,550 4,49,572 -12,72,118
assets
31

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
28,65,052 17,89,434 18,36,032 9,02,201
others
28,65,052 17,89,434 18,36,032 9,02,201
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
23,41,850 -1,62,254 18,92,278 11,09,864
assets
Tangible assets at end of period 1,52,63,288 1,29,21,438 1,30,83,692 85,50,670 66,58,392 55,48,528
32

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 52,06,902 16,27,180 52,06,902 16,27,180
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
10,29,020 8,87,233 28,65,052 17,89,434
others
10,29,020 8,87,233 28,65,052 17,89,434
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
4,49,572 -12,72,118 23,41,850 -1,62,254
assets
Tangible assets at end of period 67,12,618 62,63,046 75,35,164 1,52,63,288 1,29,21,438 1,30,83,692
33

Classes of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
18,36,032 9,02,201 0 0
others
18,36,032 9,02,201 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
18,92,278 11,09,864 -6,37,403 2,70,487
assets
34

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
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
1,71,777 6,43,913 8,09,180 3,73,426
assets
35

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 1,48,857 1,90,575 1,48,857 1,90,575
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
-1,08,555 -2,64,565 1,48,857 1,90,575
assets
36

Classes of tangible assets [Axis] Computer equipments [Member] Other tangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
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
2,57,412 4,55,140 -9,70,649 -2,34,897
assets
37

Classes of tangible assets [Axis] Other tangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
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 9,70,649 2,34,897
assets
38

Classes of tangible assets [Axis] Other tangible assets, others [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to 31/03/2019 to to 31/03/2019
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
Nature of other tangible assets electrical fitting electrical fitting electrical fitting electrical fitting
[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
-9,70,649 -2,34,897 0 0
assets
39

Classes of tangible assets [Axis] Other tangible assets, others [Member]
Carrying amount accumulated depreciation and gross carrying amount [Axis] Accumulated depreciation and impairment [Member]
01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of tangible assets [LineItems]
Nature of other tangible assets electrical fitting electrical fitting
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, 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 9,70,649 2,34,897
Tangible assets at end of period 50,71,343 41,00,694 38,65,797
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis]
[Member]
Internally generated and other than
Sub classes of intangible assets [Axis] internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2021 31/03/2020
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Intangible assets at end of period 0 0
[200400] Notes - Non-current investments

31/03/2021 31/03/2020
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value 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
[200500] Notes - Current investments

31/03/2021 31/03/2020
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
40
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

31/03/2021 31/03/2020
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]
Provision for statutory liabilities 1,26,51,884 75,13,286
CSR expenditure provision 0 0
Total provisions 1,26,51,884 75,13,286
Loans and advances [Table] ..(1)

Other loans and advances, others
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
01/04/2020 01/04/2019
31/03/2021 31/03/2020 to to
31/03/2021 31/03/2020
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 2,43,33,081 2,43,33,081 1,70,43,147 8,57,262
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 2,43,33,081 2,43,33,081 1,70,43,147 8,57,262
OTHER OTHER
Nature of other loans and advances ADVANCES ADVANCES
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
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]
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
41
Loans and advances [Table] ..(2)

Loans advances given suppliers
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2021 31/03/2020
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 0 1,21,19,198
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 0 1,21,19,198
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Total loans and advances due by directors, other officers or others 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 4,23,93,809 6,65,12,296 4,23,93,809 6,65,12,296
(Valued at cost or (Valued at cost or
Mode of valuation NRV unless NRV unless
otherwise stated ) otherwise stated )
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Secured considered good [Member]
[Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[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 18,85,15,406 12,17,86,239 18,85,15,406 12,17,86,239
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 18,85,15,406 12,17,86,239 18,85,15,406 12,17,86,239
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
42

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
Current maturities of long-term debt 4,05,13,380

(A) 2,23,12,414
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
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
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Current liabilities portion of share application money pending
0 0
allotment
Total other current liabilities 4,05,13,380 2,23,12,414
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 7,57,427 7,15,567
Other balances with banks 10,63,929 93,72,293
Total balance with banks 18,21,356 1,00,87,860
Cash on hand 1,00,073 86,383
Total cash and cash equivalents 19,21,429 1,01,74,243
Total cash and bank balances 19,21,429 1,01,74,243
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
Other current assets, others 26,16,533 27,67,653
Total other current assets 26,16,533 27,67,653
Footnotes
(A) includes due from dirctor
43
[200700] Notes - Additional disclosures on balance sheet

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
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
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 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
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 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of accounting policies, change in accounting policies and Textual information (4) Textual information (5)
changes in estimates explanatory [TextBlock] [See below] [See below]
44
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
CIN :U28999TN2011PTC081457
Notes forming part of financial statement

1) Corporate information
SGI Automotive Private Limited is Incorporated on 12 th July 2011 with the Registered Office at Chennai.
2) Significant accounting policies
(a) Statement of compliance
These financial statements have been prepared in accordance with the Indian Accounting Standards (referred to as “Ind AS”) as prescribed
under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time.
(b) Basis of preparation
The financial statements have been prepared and presented under historical cost convention and accrual basis of accounting, unless otherwise
stated, and in accordance with the generally accepted accounting principles in India ("Indian GAAP"). The financial statements have been
prepared to comply in all material aspects with the Accounting Standards ("AS") notified under Section 133 of the Companies Act, 2013.
(c) Use of estimates and judgements
The preparation of these financial statements in conformity with the recognition and measurement principles requires the management of the
Company to make estimates and assumptions that affect the reported balances of assets and liabilities, disclosures of contingent liabilities as
at the date of the financial statements and the reported amounts of income and expense for the periods presented
(d) Cash Flow statements
Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of a non–cash nature
and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, financing, and
investing activities of the Company are segregated. Cash flows in foreign currencies are accounted at the actual rates of exchange prevailing
at the dates of the transactions.
(e) Revenue Recognition

Revenue is recognized only when it can be reliably measured and it is reasonable to expect ultimate collection.
(f) Property, plant and equipment and Intangible fixed assets
PPE are stated at cost less accumulated depreciation and impairment losses, if any. The Company capitalizes all costs relating to the
acquisition and installation of fixed assets. Cost comprises the purchase price and any cost attributable to bringing the asset to its working
condition for its intended use. Borrowing costs directly attributable to acquisition or construction of qualifying assets for the period to the
completion of installation or construction of such assets respectively are capitalised.
(g) Depreciation and amortization
Depreciation on tangible assets is provided on the WDV method over the useful lives of assets as prescribed in Schedule II to the Companies
Act, 2013
(h) Borrowing Cost
Borrowing costs include interest and ancillary costs that the Company incurs in connection with the borrowings. Costs in connection with the
borrowing of funds to the extent not directly related to the acquisition of qualifying assets are charged to the Statement of Profit and Loss at
the time of availment of the loan unless it is incurred on periodic basis.
Loan acquisition costs represents ancillary costs incurred in connection with the arrangement of borrowings, including borrowings sanctioned
but not availed and is charged to the Statement of profit and loss.
(i) Foreign Currency Transactions
a. Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction or that
approximates the actual rate at the date of the transaction.
b. Monetary items denominated in foreign currencies at the year-end are restated at year end rates. In case of items which are covered by
forward exchange contracts, the difference between the year-end rate and rate on the date of the contract is recognised as exchange difference
and the premium paid on forward contracts is recognised over the life of the contract.
c. Non-monetary foreign currency items are carried at cost.
d. In respect of integral foreign operations, all transactions are translated at rates prevailing on the date of transaction or that approximates the
actual rate at the date of transaction. Monetary assets and liabilities are restated at the year-end rates.
e. Any income or expense on account of exchange difference either on settlement or on translation is recognized in the Profit and Loss
Statement, except in case of long term liabilities, where they relate to acquisition of Fixed Assets, in which case they are adjusted to the
carrying cost of such assets.
(j) Income taxes
Tax expense comprises of current tax and deferred tax. Current tax is measured at the amount expected to be paid to the tax authorities, using
the applicable tax rates. Deferred income tax reflect the current period timing differences between taxable income and accounting income for
45
the period and reversal of timing differences of earlier years/period. Deferred tax assets are recognized only to the extent that there is a
reasonable certainty that sufficient future income will be available except that deferred tax assets, in case there are unabsorbed depreciation
or losses, are recognized if there is virtual certainty that sufficient future taxable income will be available to realize the same.
Deferred tax assets and liabilities are measured using the tax rates and tax law that have been enacted or substantively enacted by the Balance
Sheet date.
(k) Provisions, Contingent Liabilities and Contingent Assets
Provision is recognized in the accounts when there is a present obligation as a result of past event(s) and it isprobable that an outflow of
resources will be required to settle the obligation and a reliable estimate can be made.Provisions are not discounted to their present value and
are determined based on the best estimate required tosettle the obligation at the reporting date. These estimates are reviewed at each reporting
date and adjusted toreflect the current best estimates.
Contingent liabilities are disclosed unless the possibility of outflow of resources is remote.Contingent assets are neither recognized nor
disclosed in the financial statements.
By order of the Board
(S. Navanithakrishnan) (N. Sriram)

Director (DIN:02769956) Director (DIN: 02769982)
As per our report of even date attached

For Radhakrishnan S & Co
FRN 015304S
(S.Radhakrishnan)
Proprietor, M.No.206676
Place: Chennai
Date: 30 th November 2021
46
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
CIN : U28999TN2011PTC081457
Notes forming part of financial statement

1) Corporate information
SGI Automotive Private Limited is Incorporated on 12th July 2011 with the Registered Office at Chennai.
2) Significant accounting policies
(a) Statement of compliance
These financial statements have been prepared in accordance with the Indian Accounting Standards (referred to as Ind AS) as prescribed
under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time.
(b) Basis of preparation
The financial statements have been prepared and presented under historical cost convention and accrual basis of accounting, unless otherwise
stated, and in accordance with the generally accepted accounting principles in India ("Indian GAAP"). The financial statements have been
prepared to comply in all material aspects with the Accounting Standards ("AS") notified under Section 133 of the Companies Act, 2013.
(c) Use of estimates and judgements
The preparation of these financial statements in conformity with the recognition and measurement principles requires the management of the
Company to make estimates and assumptions that affect the reported balances of assets and liabilities, disclosures of contingent liabilities as
at the date of the financial statements and the reported amounts of income and expense for the periods presented
(d) Cash Flow statements
Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of a noncash nature
and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, financing, and
investing activities of the Company are segregated. Cash flows in foreign currencies are accounted at the actual rates of exchange prevailing
at the dates of the transactions.
(e) Revenue Recognition

Revenue is recognized only when it can be reliably measured and it is reasonable to expect ultimate collection.
(f) Property, plant and equipment and Intangible fixed assets
PPE are stated at cost less accumulated depreciation and impairment losses, if any. The Company capitalizes all costs relating to the
acquisition and installation of fixed assets. Cost comprises the purchase price and any cost attributable to bringing the asset to its working
condition for its intended use. Borrowing costs directly attributable to acquisition or construction of qualifying assets for the period to the
completion of installation or construction of such assets respectively are capitalised.
(g) Depreciation and amortization
Depreciation on tangible assets is provided on the WDV method over the useful lives of assets as prescribed in Schedule II to the Companies
Act, 2013
(h) Borrowing Cost
Borrowing costs include interest and ancillary costs that the Company incurs in connection with the borrowings. Costs in connection with the
borrowing of funds to the extent not directly related to the acquisition of qualifying assets are charged to the Statement of Profit and Loss at
the time of availment of the loan unless it is incurred on periodic basis.
Loan acquisition costs represents ancillary costs incurred in connection with the arrangement of borrowings, including borrowings sanctioned
but not availed and is charged to the Statement of profit and loss.
(i) Foreign Currency Transactions
a. Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction or that
approximates the actual rate at the date of the transaction.
b. Monetary items denominated in foreign currencies at the year-end are restated at year end rates. In case of items which are covered by
forward exchange contracts, the difference between the year-end rate and rate on the date of the contract is recognised as exchange difference
and the premium paid on forward contracts is recognised over the life of the contract.
c. Non-monetary foreign currency items are carried at cost.
d. In respect of integral foreign operations, all transactions are translated at rates prevailing on the date of transaction or that approximates the
actual rate at the date of transaction. Monetary assets and liabilities are restated at the year-end rates.
e. Any income or expense on account of exchange difference either on settlement or on translation is recognized in the Profit and Loss
Statement, except in case of long term liabilities, where they relate to acquisition of Fixed Assets, in which case they are adjusted to the
carrying cost of such assets.
(j) Income taxes
Tax expense comprises of current tax and deferred tax. Current tax is measured at the amount expected to be paid to the tax authorities, using
the applicable tax rates. Deferred income tax reflect the current period timing differences between taxable income and accounting income for
47
the period and reversal of timing differences of earlier years/period. Deferred tax assets are recognized only to the extent that there is a
reasonable certainty that sufficient future income will be available except that deferred tax assets, in case there are unabsorbed depreciation
or losses, are recognized if there is virtual certainty that sufficient future taxable income will be available to realize the same.
Deferred tax assets and liabilities are measured using the tax rates and tax law that have been enacted or substantively enacted by the Balance
Sheet date.
(k) Provisions, Contingent Liabilities and Contingent Assets
Provision is recognized in the accounts when there is a present obligation as a result of past event(s) and it isprobable that an outflow of
resources will be required to settle the obligation and a reliable estimate can be made.Provisions are not discounted to their present value and
are determined based on the best estimate required tosettle the obligation at the reporting date. These estimates are reviewed at each reporting
date and adjusted toreflect the current best estimates.
Contingent liabilities are disclosed unless the possibility of outflow of resources is remote.Contingent assets are neither recognized nor
disclosed in the financial statements.
By order of the Board
(S. Navanithakrishnan) (N. Sriram)

Director (DIN:02769956) Director (DIN: 02769982)
As per our report of even date attached

For Radhakrishnan S & Co
FRN 015304S
(S.Radhakrishnan)
Proprietor, M.No.206676
Place: Chennai
Date: 24thDecember 2020
[201700] Notes - Government grants

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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
[201200] Notes - Employee benefits

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of employee benefits explanatory [TextBlock] nil
NIL
48
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

NAVANEETHA KRISHNAN
Categories of related parties [Axis] SRIRAM NAVANITHA KRISHNAN
SUGANTHI
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of relationship and transactions between
related parties [Abstract]
Disclosure of relationship and transactions between
related parties [LineItems]
SRIRAM SRIRAM NAVANEETHA NAVANEETHA
Name of related party NAVANITHA NAVANITHA KRISHNAN KRISHNAN
KRISHNAN KRISHNAN SUGANTHI SUGANTHI
Country of incorporation or residence of related
INDIA INDIA INDIA INDIA
party
Permanent account number of related party BKIPS5177D BKIPS5177D ADEPN3778M ADEPN3778M
Key Management Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel Personnel
Remuneration to Remuneration, Remuneration,
Description of nature of transactions with related Remuneration to Key
Key Managerial transport charges, & transport charges, &
party Managerial Personnel
Personnel trade payable trade payable
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 19,53,342 19,76,532 11,61,064 19,39,110
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 36,347 (A) 36,347
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
Footnotes
(A) PROP - M/S SREE GANAPATHI ENTPS
Disclosure of relationship and transactions between related parties [Table] ..(2)

NAVANITHAKRISHNAN
NAVANEETHAKRISHNAN
Categories of related parties [Axis] SINGAPERUMAL
SINGAPERUMAL
NAIDU
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
NAVANEETHAKRISHNAN NAVANITHAKRISHNAN
Name of related party SINGAPERUMAL SINGAPERUMAL NAIDU
Country of incorporation or residence of related party INDIA INDIA
Permanent account number of related party ACGPN4283Q ACGPN4283Q
Description of nature of related party relationship Key Management Personnel Key Management Personnel
Remuneration to Key Remuneration to Key
Description of nature of transactions with related party Managerial Personnel Managerial Personnel
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 15,94,098 18,86,294
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 42,02,064
Amounts receivable related party transactions 2,05,00,000
Amount written off during period in respect of debts due from related parties 0 0
Amount written back during period in respect of debts due to related parties 0 0
49

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (6) Textual information (7)
Disclosure of notes on related party explanatory [TextBlock] [See below] [See below]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company No No
50
Disclosure of notes on related party explanatory [Text Block]
below:
Key Managerial
person
Key Managerial
N. Suganthi
person
Key Managerial
N. Sriram
person
Mr. S. Navanithakrishnan (Salary) 1,594,098
Mrs. N. Suganthi (Salary) 1,161,064
Mr. N. Shriram (Salary) 1,953,342
51
52
Disclosure of notes on related party explanatory [Text Block]
297, NORTH PHASE, SIDCO INDUSTRIAL ESTATE, AMBATTUR, CHENNAI- 600098
CIN: U28999TN2011PTC081457
below:
Key Managerial
person
Key Managerial
N. Suganthi
person
Key Managerial
N. Sriram
person
Mr. S. Navanithakrishnan 1,886,294
53
Mrs. N. Suganthi 1,939,110
Mr. N. Shriram 1,976,532
[201400] Notes - Leases

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 1,75,26,879 -1,72,96,305
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 1,75,26,879 -1,72,96,305
54
[202800] Notes - Subsidiary information

01/04/2020
to
31/03/2021
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Number of subsidiary companies 0
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[202400] Notes - Investments in associates

01/04/2020
to
31/03/2021
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2020
to
31/03/2021
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[202700] Notes - Cash flow statements

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 19,21,429 1,01,74,243 20,08,806
Total cash and cash equivalents 19,21,429 1,01,74,243
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 32,54,056 0
Total income taxes paid (refund) 32,54,056 0
55
[100200] Statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 89,24,51,298 109,10,83,824
Revenue from sale of services 1,01,01,782 1,04,94,775
Total revenue from operations other than finance company 90,25,53,080 110,15,78,599
Total revenue from operations 90,25,53,080 110,15,78,599
Other income 16,02,472 8,96,008
Total revenue 90,41,55,552 110,24,74,607
Expenses [Abstract]
Cost of materials consumed 62,04,18,708 79,29,35,704
Changes in inventories of finished goods, work-in-progress and
2,41,18,487 1,14,30,255
stock-in-trade
Employee benefit expense 3,13,30,962 3,75,60,340
Finance costs 1,65,85,100 1,91,93,686
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 2,44,29,958 2,17,92,543
Total depreciation, depletion and amortisation expense 2,44,29,958 2,17,92,543
CSR expenditure 0 0
Other expenses 16,92,08,668 23,68,58,384
Total expenses 88,60,91,883 111,97,70,912
Total profit before prior period items, exceptional items, extraordinary
1,80,63,669 -1,72,96,305
items and tax
Total profit before extraordinary items and tax 1,80,63,669 -1,72,96,305
Total profit before tax 1,80,63,669 -1,72,96,305
Tax expense [Abstract]
Current tax 32,54,056 0
Deferred tax -27,17,266 0
Total tax expense 5,36,790 0
Total profit (loss) for period from continuing operations 1,75,26,879 -1,72,96,305
Profit (loss) from discontinuing operations before tax 0 0
Tax expense of discontinuing operations 0 0
Total profit (loss) for period before minority interest 1,75,26,879 -1,72,96,305
Profit (loss) of minority interest 0 0
Total profit (loss) for period 1,75,26,879 -1,72,96,305
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 3.45 [INR/shares] -3.4
Diluted earnings per equity share [INR/shares] 3.45 [INR/shares] -3.4
56
[300500] Notes - Subclassification and notes on income and expenses

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 89,24,51,298 109,10,83,824
Total revenue from sale of products 89,24,51,298 109,10,83,824
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross 1,01,01,782 1,04,94,775
Total revenue from sale of services 1,01,01,782 1,04,94,775
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 60,515 1,90,198
Total interest income on long-term investments 60,515 1,90,198
Total interest income 60,515 1,90,198
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
4,96,983 6,67,066
income
Income export incentives (A) 5,73,994
0
Miscellaneous other non-operating income (B) 4,70,980 (C) 38,744

Total other non-operating income 15,41,957 7,05,810
Total other income 16,02,472 8,96,008
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 1,63,77,236 1,33,43,903
Interest expense long-term loans, others 2,07,864 58,49,783
Total interest expense long-term loans 1,65,85,100 1,91,93,686
Total interest expense 1,65,85,100 1,91,93,686
Total finance costs 1,65,85,100 1,91,93,686
Employee benefit expense [Abstract]
Salaries and wages 2,16,44,537 2,50,92,719
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Staff welfare expense 96,86,425 1,24,67,621
Total employee benefit expense 3,13,30,962 3,75,60,340
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 15,011 29,874
Power and fuel 1,09,10,548 1,95,56,149
Rent 47,64,360 42,62,893
Repairs to building 0 0
Repairs to machinery 47,24,965 53,62,520
Insurance 11,52,896 17,12,934
Rates and taxes excluding taxes on income [Abstract]
Total rates and taxes excluding taxes on income 0 0
Telephone postage 4,22,760 4,25,174
Printing stationery 6,23,900 5,46,858
Travelling conveyance 4,99,757 23,00,502
Vehicle running expenses 11,44,695 17,44,499
Safety security expenses 32,16,960 34,10,884
Directors sitting fees 0 0
Advertising promotional expenses 3,80,000 1,46,306
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
57
Miscellaneous expenditure written off [Abstract]

Total miscellaneous expenditure written off 0 0
Bad debts written off 33,29,650 2,11,055
Bad debts advances written off 0 0
Total write-off assets 33,29,650 2,11,055
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 2,74,940 3,04,432
Total payments to auditor 2,74,940 3,04,432
Miscellaneous expenses 13,77,48,226 19,68,44,304
Total other expenses 16,92,08,668 23,68,58,384
Current tax [Abstract]
Current tax pertaining to current year 32,54,056 0
Total current tax 32,54,056 0
Footnotes
(A) duty drawback received
(B) profit on sale of vehicle
(C) PROFIT ON SAL OF VEHICLE
[300600] Notes - Additional information statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods 2,41,18,487 1,14,30,255
Total changes in inventories of finished goods, work-in-progress and
2,41,18,487 1,14,30,255
stock-in-trade
Revenue other services 1,01,01,782 1,04,94,775
Total gross income from services rendered 1,01,01,782 1,04,94,775
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
FOB value of manufactured goods exported 3,90,16,169 2,31,54,471
Total earnings on export of goods calculated on FOB basis 3,90,16,169 2,31,54,471
Total earnings in foreign currency 3,90,16,169 2,31,54,471
Domestic sale manufactured goods 85,34,35,129 106,79,29,353
Total domestic turnover goods, gross 85,34,35,129 106,79,29,353
Export sale manufactured goods 3,90,16,169

(A) 2,31,54,471
Total export turnover goods, gross 3,90,16,169 2,31,54,471
Total revenue from sale of products 89,24,51,298 109,10,83,824
Domestic revenue services 1,01,01,782 1,04,94,775
Total revenue from sale of services 1,01,01,782 1,04,94,775
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
Footnotes
(A) NON AUTOMOTIVE
58
[300100] Notes - Revenue

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
( e )
Revenue ( e )
Recognition Revenue Recognition
/> Revenue is /> Revenue is recognized

Disclosure of revenue explanatory [TextBlock] recognized only when it only when it can be
can be reliably measured reliably measured and it
and it is reasonable to is reasonable to expect
expect ultimate ultimate collection.
collection.
[300700] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
NAVANEETHAKRISHNAN NAVANITHAKRISHNAN SINGAPERUMAL
Key managerial personnels and directors [Axis]
SUGANTHI SHRIRAM NAVANEETHAKRISHNAN
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[Abstract]
Disclosure of key managerial personnels and directors
and
remuneration to key managerial personnels and directors
[LineItems]
NAVANEETHAKRISHNAN NAVANITHAKRISHNAN SINGAPERUMAL
Name of key managerial personnel or director SUGANTHI SHRIRAM NAVANEETHAKRISHNAN
Director identification number of key managerial
personnel or 02770024 02769982 02769956
director
Date of birth of key managerial personnel or director 02/05/1970 17/07/1988 02/05/1962
Designation of key managerial personnel or director Director Director Managing Director
Qualification of key managerial personnel or director SSLC BE SSLC
Shares held by key managerial personnel or director [shares] 3,000 [shares] 0 [shares] 50,80,501
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or director
[Abstract]
Salary key managerial personnel or director 11,61,064 19,53,342 15,94,098
Gross salary to key managerial personnel or
11,61,064 19,53,342 15,94,098
director
Total key managerial personnel or director
11,61,064 19,53,342 15,94,098
remuneration
[301000] Notes - Corporate social responsibility

01/04/2020
to
31/03/2021
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
No
company
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount unspent CSR 0
59

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SGI AUTOMOTIVE PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2020 to 31/03/2021

[400100] Disclosure of general information about company

Disclosure of principal product or services [Table] ..(1)

[400400] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

Revenue from operations/ turnover 90,25,53,080 1,101,578,599

Other Income 16,02,472 896,008

Less:- expenses during the year excluding depreciation 90,41,55,552 1,102,474,607

Profit before tax and Depreciation 63,66,289 4,496,238

Less-Depreciation 2,44,29,958 21,792,543

Profit/(Loss)before tax after depreciation 1,80,63,669 -17,296,305

Less: Provisions of income tax including deferred tax -5,36,590 0.00

Profit/ Loss after tax and Depreciation 1,75,26,879 -17,296,305

STATE OF COMPANY’S AFFAIRS

Particulars As on 31 st March 2021 (Rs.)

Assets and Equity and Liabilities 43,20,55,008

Authorised Capital of the Company 6.50.00.000

Paid-up Capital of the Company 5,08,35,010

MEETINGS OF THE BOARD OF DIRECTORS

Sr. No. Date of meeting Board Strength No. of Directors present

BOARD COMMENT ON AUDITOR’S REPORT

MATERIAL CHANGES AND COMMITMENTS

DIRECTORS’ RESPONSIBILITY STATEMENT

RELATED PARTY TRANSACTIONS

FOR SGI AUTOMOTIVE PRIVATE LIMITED

Textual information (2)

Note No.26 Related Party Disclosure

Name of theRelated party Relationship

(ii) Transaction with related party during the year

KMP and Nature of transaction Amount (Rs.)

Mr. S. Navanithakrishnan (Salary) 1,594,098

Mrs. N. Suganthi (Salary) 1,161,064

Mr. N. Shriram (Salary) 1,953,342

Unsecured Loans, Balance as on 31st March 2021 Amount (Rs.)

Rental advance Amount (Rs.)

Trade Payable Amount (Rs.)

N. Suganthi, Prop. M/s Sree Ganapathi Entps 36,347

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Textual information (3)

Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITORS’ REPORT

Key audit matters

[400500] Disclosures - Secretarial audit report

[100100] Balance sheet

[400300] Disclosures - Signatories of financial statements

Details of directors signing financial statements [Table] ..(1)

[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)

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)

[200300] Notes - Borrowings