BIBLIOGRAPHY

1) https://www.indian-designs.com/

2) Basic accounting by B.S Raman

 ANNEXURE

BALANCE SHEET

SL.NO. PARTICULAR NOTE As at As at

March 31,2021 March 31,2020
I EQUITY & LIABILITIES
A SHARE HOLDERS FUND
1 Share Capital 3 98,10,200 98,10,200
2 Reserves & Surplus 4 2,07,32,21,508 1,95,79,40,887

Sub Total (A= 1 + 2) 2,08,30,31,708 1,96,77,51,087

B NON-CURRENT LIABILITIES
1 Long Term Borrowing 5 17,90,89,466 19,48,38,161
2 Long Term Provision - -
3 Deferred Tax Liability 6 10,07,93,190 10,07,93,190

Sub Total (B = 1 + 2 +3) 27,98,82,656 29,56,31,351

C CURRENT LIABILITIES
1 Short Term Borrowing 7 1,44,47,63,214 1,58,74,65,816
2 Trade Payables 8
Dues to Micro, Medium and Small Enterprises - 12,97,068
Due to Others 7,99,72,890 7,19,59,127
3 Other Current Liabilities 9 42,72,09,246 49,12,83,458
4 Short Term Provision 10 6,08,66,607 5,59,96,338

Sub Total (C = 1 + 2 + 3 + 4) 2,01,28,11,957 2,20,80,01,808

TOTAL (A + B + C) 4,37,57,26,321 4,47,13,84,245

II ASSETS
D NON-CURRENT ASSETS
1 Property, Plant and Equipment 11
-Tangible Asset 1,09,44,68,104 1,09,82,04,301
-Intangible Assets 43,92,233 37,38,832
-Capital Work in Progress - -
2 Non-Current Investments 12 10,82,36,031 10,82,36,031
3 Deferred Tax Assets 6 - -
4 Long Term Loans & Advance 13 52,72,86,712 53,46,85,378
Sub Total (D = 1 + 2 + 3 + 4 ) 1,73,43,83,080 1,74,48,64,542
E CURRENT ASSETS
1 Current Investments - -
2 Trade Receivables 14 1,10,67,47,392 1,17,67,91,483
3 Cash and Cash Equivalents 15 18,23,64,589 12,22,25,195
4 Short term loans and advances 16 38,62,13,678 44,45,77,964
5 Inventories 17 96,60,17,581 98,29,25,061

Sub Total ( E = 1 + 2 + 3 + 4 + 5 ) 2,64,13,43,241 2,72,65,19,703

TOTAL ( D + E ) 4,37,57,26,321 4,47,13,84,245

PROFIT & LOSS STATEMENT

SL.NO. PARTICULARS NOTE Year ended Year ended

March 31,2021 March 31,2020

1 Revenue from Operations 18 5,98,63,20,411 7,08,35,22,846

2 Other Income 19 4,32,00,704 1,58,30,561

3 Total Revenue (1+2) 6,02,95,21,115 7,09,93,53,406

4 Expenses

(a) Material Consumed 20 3,59,38,30,099 4,01,08,89,584

(b) Changes in Inventories of Finished Goo 21 5,70,67,599 -1,58,11,362

(c) Other Manufacturing Costs 22 44,74,88,313 53,32,73,236

(d) Employee Benefits Expense 23 1,24,33,08,199 1,78,75,71,711

(e) Finance Costs 24 17,17,67,713 18,25,85,641

(f) Depreciation and Amortisation Expense 11 8,79,51,887 8,79,51,887

(g) Other Expenses 25 27,99,92,619 32,49,33,230

Total Expenses 5,88,14,06,430 6,91,13,93,927

5 Profit/ (Loss) Before exceptional Item (3-4) 14,81,14,685 18,79,59,479

6 Exceptional Items- dividend - -

7 Profit before Tax (5-6) 14,81,14,685 18,79,59,479

8 Tax Expenses

a) Current Tax 3,28,34,063 3,70,44,401

d) Deferred tax 6 34,72,277

9 Profit/ (Loss) for the year (7-8) 11,52,80,621 14,74,42,801

10 Earnings per share (Nos. 98,102 Shares of 98102 Shares 98102 Shares

a) Basic 1,413.23 1,502.95

b) Diluted 1,413.23 1,502.95