PIOCORE ENGINEERING PRIVATE LIMITED

CIN : U74999WB2018PTC225586
CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2021

31ST MARCH,2022 31ST MARCH,2021

Rupees Rupees
A CASH FLOW FROM OPERATING ACTIVITIES

Net Profit before Tax (14,055) (11,776)

Adjustment for:
Depreciation - -
Preliminary and preoperative expenses written off - -
Interest Income - -
Interest Paid - -
Operating profit before working capital changes (14,055) (11,776)
Adjustment for:
Trade and other receivables (1,632,000) -
Inventories - -
Loans & Advances 78,260 -
Trade Payable and other liabilities (142,872) -
Cash generated from Operations 1,396,813 (11,776)
Direct Taxes Paid 2,390 -
Net cash from operating activities 1,394,423 (11,776)
B CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets(Net) - -
Purchase of Investments - -
Interest Received - -
Net cash used in Investing activities - -
C CASH FLOW FROM FINANCING ACTIVITIES
Increase in secured loans - -
Increase in Share Capital / share application money - -
Proceeds from borrowing 3,289,240 -
Interest Paid - -
Net cash from financing activities 3,289,240 -

D Net Increase/(Decrease) in Cash or Cash Equivalents 4,683,663 (11,776)

Cash and Cash Equivalents on 1st April 2020 59,536 25,922
Cash and Cash Equivalents on 31st March 2021 4,743,199 14,146

This is the Cash Flow Statement referred to in our report of

even date annexed herewith

For RAI ABHISHEK & ASSOCIATES

Chartered Accountants ###
Firm Regn No.327301E ###

CA. ABHISHEK KR. RAI

Partner 0
Membership No: 064814 0
PLACE : DURGAPUR
DATE : 25/11/2021
 PIOCORE ENGINEERING PRIVATE LIMITED
CIN : U74999WB2018PTC225586
Balance Sheet as at 31st March, 2022

31ST MARCH, 2022 31ST MARCH, 2022

Particulars Note No Rs. in Rs. in
Thousands Thousands

I. EQUITY AND LIABILITIES

(1) Shareholder's Funds

(a) Share Capital 1 100.00 100.00
(b) Reserves and Surplus 2 (18.75) (2.31)
(c) Money received against share warrants - -
(2) Share application money pending allotment - -

(3) Non-Current Liabilities

(a) Long-term borrowings 3 3,289.24 -
(b) Deferred tax liabilities (Net) - -
(c) Other Long term liabilities - -
(d) Long term provisions - -

(4) Current Liabilities

(a) Short-term borrowings - -
(b) Trade payables 4 2,443.47 2,443.47
(c) Other current liabilities 5 22.50 165.37
(d) Short-term provisions 6 - -
Total 5,836.46 2,706.53
II.Assets
(1) Non-current assets
(a) Fixed assets - -
(i) Tangible assets - -
(ii) Intangible assets - -
(iii) Capital work-in-progress - -
(iv) Intangible assets under development - -
(b) Deferred tax assets (net) - -
(c) Long term loans and advances 7 - 1,015.00
(d) Other non-current assets - -

(2) Current assets

(a) Current investments - -
(b) Inventories 8 - -
(c) Trade receivables 9 - 1,632.00
(d) Cash and cash equivalents 10 5,758.20 59.53
(e) Short-term loans and advances - -
(f) Other current assets 11 78.26 -
Total 5,836.46 2,706.53
- -
This is the Balance Sheet referred to in our report of
even date annexed herewith

For RAI ABHISHEK & ASSOCIATES

Chartered Accountants For & on behalf of Board of Directors
Firm Regn. No.327301E

BISWANATH GHOSE
ABHISHEK KR. RAI DIRECTOR
PARTNER
M.NO.064814

MOU GHOSH
PLACE: Durgaour DIRECTOR
DATE: 24/09/2022
UDIN- 22064814BECVVI3398
 PIOCORE ENGINEERING PRIVATE LIMITED
CIN : U74999WB2018PTC225586
Profit and Loss statement for the year ended 31st March 2022

31ST MARCH, 2022 31ST MARCH, 2022

Particulars Note No Rs. in Rs. in
Thousands Thousands

I. Revenue from Operations 12 - -

II. Other Income - -

III. Total Revenue (I +II) - -

IV. Expenses:
Cost of Material Consumed - -
Purchase of Stock-in-Trade - -
Changes in inventories of finished goods, work-in-progress and Stock-in-
Trade - -
Employee benefit expense 13 - -
Financial costs - -
Depreciation and amortization expense - -
Other expenses 14 14.06 11.78

Total Expenses 14.06 11.78

V. Profit before exceptional and extraordinary items and tax (III - IV) (14.06) (11.78)

VI. Exceptional Items

VII. Profit before extraordinary items and tax (V - VI) (14.06) (11.78)

VIII. Extraordinary Items

IX. Profit before tax (VII - VIII) (14.06) (11.78)

X. Tax expense:
(1) Current tax - -
(2) Deferred tax - -

XI. Profit(Loss) from the perid from continuing operations (VII-VIII) (14.06) (11.78)

XII. Profit/(Loss) from discontinuing operations - -

XIII. Tax expense of discounting operations - -

XIV. Profit/(Loss) from Discontinuing operations (XII - XIII) - -

XV. Profit/(Loss) for the period (XI + XIV) (14.06) (11.78)

XVI. Earning per equity share:

(1) Basic (1.41) (1.18)
(2) Diluted (1.41) (1.18)
This is the Profit & Loss Account referrred to in our report
of even date
For RAI ABHISHEK & ASSOCIATES
Chartered Accountants For & on behalf of Board of Directors
Firm Regn. No.327301E

ABHISHEK KR. RAI BISWANATH GHOSE

PARTNER DIRECTOR
M.NO.064814

MOU GHOSH
PLACE: Durgaour DIRECTOR
DATE: 24/09/2022
UDIN- 22064814BECVVI3398
 PIOCORE ENGINEERING PRIVATE LIMITED
CIN : U74999WB2018PTC225586
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2022

31ST MARCH,2022 Rs. 31ST MARCH,2022 Rs.

in Thousands in Thousands
SCHEDULE-01 : SHARE CAPITAL:
Authorised:
1,00,000 (PY 1,00,000) Equity Shares of Rs.10/- Each 1,000.00 1,000.00

1,000.00 1,000.00
Issued, Subscribed & Paid Up :
10,000(P.Y.10,000) Equity Shares of Rs 10/- each Fully Paid up in Cash 100.00 100.00

100.00 100.00

SHARES HELD BY EACH SHAREHOLDER HOLDING MORE THAN 5% SHARES

Equity Shares
As At 31.03.2022 As At 31.03.2021
Name of the Shareholder No. of Shares Held % of Holding No. of Shares Held % of Holding
BISWANATH GHOSE 5000 50.00% 5,000 50.00%
MOU GHOSE 5000 50.00% 5,000 50.00%

RECONCILIATION OF THE NO. OF SHARES OUTSTANDING

Particulars As at 31.03.2022 As at 31.03.2021

Equity Shares at the beginning of the year 10,000 10,000
Add: Fresh Issue - -
Equity Shares at the close of the year 10,000 10,000

SCHEDULE-02: RESERVE & SURPLUS:

Surplus
Opening Balance (2.31) 11.86
Add: Net Profit for current year (14.06) (11.78)
Less: Tax Adjustment for earlier years (2.39) (2.39)
Closing Balance (18.76) (2.31)

SCHEDULE 03 : Long Term Borrowing:

Loan from Directors 3,289.24 -
3,289.24 -

SCHEDULE 04 : Trade Payables

Sundry Creditors 2,443.47 2,443.47
9,021.95 2,443.47

SCHEDULE 05 : other current liability

Duties & Taxes - -
Audit Fess Payable 22.50 15.00
Outstanding Liabilites - 46.73
Salary & Wages Payable - 103.64
22.50 165.37
SCHEDULE 06: Short term Provission
Provission for current tax - -
- -
SCHEDULE 07 : CURRENT ASSETS
Inventoris
Closing Stock - -

- -
 PIOCORE ENGINEERING PRIVATE LIMITED
CIN : U74999WB2018PTC225586
NOTES TO THE FINANCIAL STATEMENT FOR THE PERIOD ENDED 31ST MARCH, 2022

SCHEDULE 08 : Long-Term Loans and Advances (Assets)

Long-Term Loans and Advances (Assets) - 1,015.00
- 1,015.00

SCHEDULE 09 : Trade Receivables

Sundry Debtors
Outstanding for a period exceeding six months - 1,632.00
Outstanding for less than six months - -

- 1,632.00

SCHEDULE- 10 : CASH & BANK BALANCES:

Cash in hand (As Certified by Management) 5,757.72 2.60
Bank Balance 0.48 56.94
In Current Account - -

5,758.20 59.54
SCHEDULE- 11 : OTHER CURRENT ASSETS:
TDS Receivable 78.26 -

78.26 -

SCHEDULE- 12 : REVENUE FROM OPERATIONS

Income from Services - -

- -

SCHEDULE- 13 : EMPLOYEE BENEFIT EXPENSES

Salaries & Wages - -

- -

SCHEDULE- 14 : OPERATING & ADMINISTRATIVE EXEPENSES:

Auditors Remuneration 7.50 7.50
Bank charges 2.00 3.28
Consultancy Fees 2.50 -
Interest, Penalty and Late Fees Expenses - -
Miscellaneous Expenses 1.29 0.38
Printing & Stationery 0.45 0.25
Travelling Expenses 0.32 0.38
14.06 11.79
 PIOCORE ENGINEERING PRIVATE LIMITED
CIN : U74999WB2018PTC225586

CASH FLOW STATEMENT FOR THE PERIOD ENDED 31ST MARCH, 2014

31.03.2014 31.03.2013
Rupees Rupees
A CASH FLOW FROM OPERATING ACTIVITIES

Net Profit before Tax (14,055) (11,776)

Adjustment for:
Depreciation - -
Preliminary and preoperative expenses written off #REF! -
Interest Income - -
Interest Paid - -

Operating profit before working capital changes #REF! (11,776)

Adjustment for:

Trade and other receivables - -

Inventories - -
Trade Payable and other liabilities (142,872) -
Cash generated from Operations #REF! (11,776)
Direct Taxes Paid - -
Net cash from operating activities #REF! (11,776)
B CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets(Net) - -
Sale of Fixed Assets - -
Purchase of Investments - -
Interest Received - -
Net cash used in Investing activities - -
C CASH FLOW FROM FINANCING ACTIVITIES
Increase in Share Capital / share application money - -
Proceeds from borrowing - -
Interest Paid - -
Net cash from financing activities - -

D Net Increase/(Decrease) in Cash or Cash Equivalents #REF! (11,776)

Cash and Cash Equivalents on 1st April 2013 (11,776) -
Cash and Cash Equivalents on 31st March 2014 #REF! (11,776)

In terms of our report of even date. #REF!

#REF!
For RAI ABHISHEK & ASSOCIATES
Chartered Accountants
Firm Regn No.327301E

Sd/-
CA. ABHISHEK KR. RAI Sd/- Sd/-
Partner 0 0
Membership No: 064814 Director Director
Durgapur 2nd September, 2014