1 SPL 19-20

SUPER PLASTRONICS PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2019 to 31/03/2020
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Corporate identity number U25201DL1997PTC089294
Permanent account number of entity AADCK2121Q
S-24 GRD Floor , Okhla I A,
Address of registered office of company PH I I , New Delhi , DELHI ,
INDIA - 110020
Commercial and
Type of industry Industrial
Number of employees in the company at the end of the financial Year [pure] 283
Whether company has published sustainability report for the financial
No
Year
Date of board meeting when final accounts were approved 05/12/2020
Date of start of reporting period 01/04/2019 01/04/2018
Date of end of reporting period 31/03/2020 31/03/2019
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
No
relevant books and papers in electronic form
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 0001
01/04/2019
to
31/03/2020
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 8528
Description of product or service category TV
Turnover of product or service category 337,36,83,655
Highest turnover contributing product or service (ITC 8 digit) code 85287211
Description of product or service TV
Turnover of highest contributing product or service 337,36,83,655
SUPER PLASTRONICS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director Amar AVNEET
Middle name of director Jeet
Last name of director Singh Singh
Designation of director Managing Director Director
Director identification number of director 00580007 02782503
Date of signing board report 05/12/2020 05/12/2020
2

01/04/2019
to
31/03/2020
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
The Company total revenue
Description of state of companies affair for the Current year is
Rs.3,373,683,655.
The Company did not
Disclosure relating to amounts if any which is proposed to carry to any transfer any amount form
reserves the Profit and loss to
General Reserve account
No dividend has been
recommended by the
Disclosures relating to amount recommended to be paid as dividend Directors during the year
under consideration.
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
During the Year, the total
foreign exchange used was
Details regarding foreign exchange earnings and outgo Rs. Nil and the total
foreign exchange earned
was Nil.
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (5)
affecting financial position of company [See below]
Particulars of
loans, guarantees and
investments made by the
Company pursuant to
Particulars of loans guarantee investment under section 186 [TextBlock] Section 186 of Companies
Act, 2013 are given in the
notes to the Financial
Accounts
During the year under

review, all related party
transactions done by the
Company during the
Particulars of contracts/arrangements with related parties under section financial year were at
188(1) [TextBlock] arm’s length and in
ordinary course of
business.
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
Disclosure of extract of annual return as provided under section 92(3) Textual information (6)
[TextBlock] [See below]
The provisions of
Section 149 of the
Companies Act, 2013
pertaining to the
Disclosure of statement on declaration given by independent directors
appointment of
under section 149(6) [TextBlock] Independent Directors
do not apply to our
Company.
3
The provisions of
Section 178(3) of the
Companies Act, 2013 read
Disclosure for companies covered under section 178(1) on with rules 6 and 7 of the
Companies (Meeting of the
directors appointment and remuneration including other matters Board and its Power)
provided under section 178(3) [TextBlock] Rules, 2013 are not
applicable on the
Company.
Disclosure of statement on development and implementation of risk Textual information (7)

management policy [TextBlock] [See below]
The Company have fully

complied the Provision
of Section 135 of the
Companies Act,
2013.
Details on policy development and implementation by company on

corporate social responsibility initiatives taken during year T h e
[TextBlock] Company has looking
better options to spent
C S R
Amount.
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]

Disclosure of financial summary or highlights [TextBlock] [See below]
There is no change in
the nature of the Business
of the Company during the
Disclosure of change in nature of business [TextBlock]
Financial
Year 2019-20
No change in the
Details of directors or key managerial personnels who were Directorship during the
appointed or have resigned during year [TextBlock] year
The Company has no

Disclosure of companies which have become or ceased to be its Subsidiary, Joint
subsidiaries, joint ventures or associate companies during Venture and Associates
year [TextBlock] Company.
The company has not

accepted any Deposit
Details relating to deposits covered under chapter v of companies act during the year.
[TextBlock]
/>
The company has not

accepted any Deposit
Details of deposits which are not in compliance with requirements during the year.
of chapter v of act [TextBlock]
/>
4
There was no
Significant or Material
Orders were passed by the
Details of significant and material orders passed by Regulators or Courts or
regulators or courts or tribunals impacting going concern Tribunals which impact
status and company’s operations in future [TextBlock] the going concern status
and Company’s operations
in future
Details regarding adequacy of internal financial controls with Textual information (9)
reference to financial statements [TextBlock] [See below]
The Company have fully

complied the Provision
of Section 135 of the
Companies Act,
2013.
Disclosure of contents of corporate social responsibility policy

T h e
[TextBlock] Company has looking
better options to spent
C S R
Amount.
Disclosure of reasons if company fails to spend prescribed amount on CSR Others

The Company has
Disclosure of other reasons if company fails to spend prescribed amount looking better options
on CSR to spent CSR
Amount.
No change in the
Disclosure of appointment and remuneration of managerial personnels Directorship during the
[TextBlock] year
Number of meetings of board [pure] 6
5
Disclosure in board of directors report explanatory [Text Block]

Registered office:- S-24 GRD Floor Okhla I A, PH I I New Delhi New Delhi DL 110020 IN
CIN: U25201DL1997PTC089294 E-Mail: gauravpkg1@rediffmail.com
Director`s Report
To
The Members
Your Directors are pleased to present before you the Annual Report of the Company along with the Audited Financial Statements of the Company
for the financial year ending March 31, 2020.
Financial Performance:
The financial results of the Company for the year ended 31st March 2020 are summarized below:
(Rs. in Actual Figures)
Particulars 2019-20 2018-19
Total Income 3,410,287,311 2,896,910,036
Expenditure Including Depreciation 3,130,345,293 2,597,400,534
Profit before Tax (PBT) 279,942,017 299,509,503
Provision for Taxes 82,193,141 104,250,000
Deferred tax Assets/(Liabilities) 1,717,779 (357,891)
Net Profit/Loss after Tax 199,466,656 194,901,612
Change in the nature of business, if any
There is no change in the nature of the Business of the Company during the
Financial Year 2019-20
Deposit
The company has not accepted any Deposit during the year.
State of Companys Affairs
6
The Company total revenue for the Current year is Rs.3,373,683,655.
The web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed; with Extract of the Annual Return
There is no web address where annual return has placed. Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies
(Management and Administration) Rules, 2014, extract of annual return is enclosed as Annexure-1 in the prescribed form MGT 9, which forms
the part of Directors report.
Details of the Directors Appointed and Resigned
No change in the Directorship during the year
Dividend and Reserves
No dividend has been recommended by the Directors during the year under consideration.
The Company did not transfer any amount form the Profit and loss to General Reserve account
Details in respect of frauds reported by auditors under sub-section (12) of section 143 other than those which are reportable to the Central
Government;
No frauds reported by auditors under sub-section (12) of section 143
Material changes & commitments
There are no material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to
which this financial statements relate on the date of this report.
Details of conservation of energy, technology absorption, foreign exchange earnings and outgo
The Details of conservation of energy, technology absorption, foreign exchange earnings and outgo as follows:
conservation of energy
The steps taken or impact on conservation of energy; NIL
The steps taken by the company for utilizing alternate sources of energy;
The capital investment on energy conservation equipments;
technology absorption
The efforts made towards technology absorption; NIL
The benefits derived like product improvement, cost reduction, product

development or import substitution;
In case of imported technology (imported during the last three years

reckoned from the beginning of the financial year)-
The details of technology imported;
The year of import;
Whether the technology been fully absorbed;
If not fully absorbed, areas where absorption has not taken

place, and the reasons thereof; and
7
The expenditure incurred on Research and Development.
foreign exchange earnings and outgo
During the Year, the total foreign exchange used was Rs. Nil and the total foreign exchange earned was Nil.
Risk Management Policy
The board has developed and implemented a risk management policy to identify and then manage threats that could severely impact or bring
down the organization. This involves reviewing operations of the organization, identifying potential threats to the organization and the likelihood
of their occurrence, and then taking appropriate actions to address the most likely threats.
Number of Meetings of the Board
During the year, 6 (Six) Board meetings were held on during the F.Y. 2019-2019.
Directors Responsibility Statement
Pursuant to the requirement clause (c) of sub-section (3) of Section 134 of the Companies Act, 2013, your Directors confirm that:
in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to
material departures; the directors had 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 at the end of the financial year and of the profit and
loss of the company for that period; the directors had taken proper and sufficient care for the maintenance of adequate accounting records in
accordance with the provisions of this 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 directors had devised proper systems to ensure
compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively. Statutory Audit and Auditor
M/S P.K. Garg and Associates ( Firm Registration No. 003773N)., Chartered Accountants were appointed as Statutory Auditors for a period of
five years in the Annual General Meeting held on 30/09/2019. Their continuance of appointment and payment of remuneration are to be
confirmed and approved in the ensuing Annual General Meeting. The Company has received a certificate from the above Auditors to the effect
that if they are reappointed, it would be in accordance with the provisions of Section 141 of the Companies Act, 2013.
There is no reservation, qualification or adverse remark contained in the Auditors Report attached to Balance Sheet as at 31st March, 2020.
Information referred in Auditors Report are self-explanatory and do not call for any further comments.
Particulars of the Loans, Guarantees, Security or Investments
Particulars of loans, guarantees and investments made by the Company pursuant to Section 186 of Companies Act, 2013 are given in the notes to
the Financial Accounts
Particulars of Contracts or Arrangements with the Related Parties
During the year under review, all related party transactions done by the Company during the financial year were at arms length and in ordinary
course of business.
Maintenance of Cost Records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013.
Maintenance at cost record has not been prescribed by the central Govt. under section 148 of the Companies Act 2013.
Disclosure as per the Sexual Harassment of women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 relation to the constitution of
internal complaint committee.
The Company has zero tolerance for sexual harassment at workplace and has adopted a Policy on prevention, prohibition and redressal of sexual
harassment at workplace in line with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal)
Act, 2013 and the Rules there under for prevention and redressal of complaints of sexual harassment at workplace. There is a Internal Complaint
Committee in the Company.
Holding, Subsidiary, Joint Venture and Associates Company Information
The Company has no Subsidiary, Joint Venture and Associates Company.
Declaration Given By Independent Directors
The provisions of Section 149 of the Companies Act, 2013 pertaining to the appointment of Independent Directors do not apply to our Company.
Corporate Social Responsibility
8
The Company have fully complied the Provision of Section 135 of the Companies Act, 2013.
The Company has looking better options to spent CSR Amount.
Nomination And Remuneration Policy
The provisions of Section 178(3) of the Companies Act, 2013 read with rules 6 and 7 of the Companies (Meeting of the Board and its Power)
Rules, 2013 are not applicable on the Company.
Significant or Material Orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and Companys
operations in future
There was no Significant or Material Orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and
Companys operations in future
Internal Financial Controls
The Company has in place adequate internal financial controls related to financial statement. During the year, such controls were tested and no
reportable material weaknesses were observed for inefficiency or inadequacy of such controls.
Acknowledgment
The Directors express their sincere appreciation to the valued shareholders, bankers and clients for their support.
FOR AND ON BEHALF OF BOARD OF DIRECTORS
AMARJEET SINGH AVNEET SINGH
DIRECTOR DIRECTOR
DIN: 00580007 DIN: 02782503
PLACE : DELHI
DATE : 05.12.2020
Form MGT-9
EXTRACT OF ANNUAL RETURN
as on the
financial year
ended on
31/03/2018
[Pursuant to
section 92(3) of
the Companies
Act, 2013 and
rule 12(1) of the
Companies
9
(Management and
Administration)
Rules, 2014]
I.
REGISTRATION
AND OTHER
DETAILS:
i) CIN U25201DL1997PTC089294
Registration
ii) 27/08/1997
Date
Name of
SUPER PLASTRONICS
iii) the
PRIVATE LIMITED
company
Category of
iv) the Private Company
Company
Sub
Category of
the
Company
Address of
the
S-24 GRD Floor Okhla I A,
Registered
v) PH I I New Delhi New
office and
Delhi DL 110020 IN
contact
details
Whether
vi) listed 0 YES R NO
company
Name,
Address
and Contact
details of
vii) Registrar NIL
and
Transfer
Agent, if
any
II. PRINCIPAL
BUSINESS
ACTIVITIES OF
THE
COMPANY
10
III.
PARTICULARS
OF HOLDING,
SUBSIDIARY
AND
ASSOCIATE
COMPANIES
NIL
IV. SHARE
HOLDING
PATTERN
(Equity Share
Capital Breakup
as percentage of
Total Equity)
(i) Category-wise
Share Holding
No. of No. of
Shares Shares
held at held
the at the
beginning end of
of the the
year year
% of
Category of
Demat Physical Total Total Demat Physical Total
Shareholders
Shares
A.Promoters - - - - - - -
(1) Indian - - - - - - -
a) Individual/
- 12,755,900 127,559,000 93.22 - 12,755,900 127,559,000
HUF
b) Central Govt - - - - - - -
c) State Govt (s) - - - - - - -
d) Bodies Corp. - - - - - - -
e) Banks/FI - - - - - - -
f) Any Other.. - - - - - - -
Sub-total (A)
- 12,755,900 127,559,000 89.98 - 12,755,900 127,559,000
(1):-
11
(2) Foreign - - - - - - -
a) NRIs -
- - - - - - -
Individuals
b) Other -
- - - - - - -
Individuals
c) Bodies Corp. - - - - - - -
d) Banks / FI - - - - - - -
e) Any Other.... - - - - - - -
Sub-total (A)
- - - - - - -
(2):-
Total
shareholding of
- 12,755,900 127,559,000 89.98 - 12,755,900 127,559,000
Promoter (A) =
(A)(1)+(A)( 2)
B. Public
- - - - - - -
Shareholding
1. Institutions - - - - - - -
a) Mutual Funds - - - - - - -
b) Banks/FI - - - - - - -
c) Central Govt - - - - - - -
d) State Govt(s) - - - - - - -
e) Venture
- - - - - - -
Capital Funds
f) Insurance
- - - - - - -
Companies
g) FIIs - - - - - - -
h) Foreign
Venture Capital - - - - - - -
Funds
12
i) Others
- - - - - - -
(specify)
Sub-total (B)(1):- - - - - - - -
2.
- - - - - - -
Non-Institutions
a) Bodies Corp. - - - - - - -
i) Indian - 2,70,000 27,00,000 1.90 - - -
ii) Overseas - - - - - - -
b) Individuals - - - - - - -
i) Individual
shareholders
holding nominal - - - - - - -
share capital
uptoRs. 1 lakh
ii) Individual
shareholders
holding nominal
- 11,50,000 11,500,000 8.12 - 11,50,000 11,500,000
share capital in
excess of Rs 1
lakh
c) Others
- - - - - - -
(specify)
Sub-total (B)(2):- - 1420000 14200000 10.02 - 1420000 14200000
Total Public
Shareholding (B) - - - - - - -
= (B)(1) + (B)(2)
C. Shares held by
Custodian for - - - - - - -
GDRs & ADRs
Grand Total
- 14175900 141759000 100.00 - 14175900 141759000
(A+B+C)
(ii)
Shareholding
of Promoters
13
Share
Shareholding at
holding at the
the beginning of
end of the
the year
year
% of Shares % of Shares
% of total % of total % change in
Promoters Pledged/ Pledged/
Sr No No. of Shares Shares of No. of Shares Shares of share holding
Name encumbered to encumbered to
the company the company during the year
total shares total shares
Mr.Amarjeet
1 Singh 38.15% - 38.15% -
5,220,100 5,220,100
Marwah
Mr. Avneet
2 13.50% - 13.50% -
Sngh 1,847,500 1,847,500
Ms.
3 Amarjeet 12.14% 12.14%
1,661,300 1,661,300
Kaur
Mr. Aman
4 9.61% 9.61%
Marwah 1,315,000 1,315,000
Ms.
5 Gurvinder 10.36% 10.36%
1,417,000 1,417,000
Kaur
Mr.
6 Gurmeet 9.46% 9.46%
1,295,000 1,295,000
Singh
Total 12,755,900 93.22 - 12,755,900 93.22 -
(iii) Change in
Promoters' Shareholding
0 YES
( please specify, if there
is no change)
Note
(v) Shareholding of
Directors and Key
Managerial Personnel
Shareholding at Cumulative
Changes
the Shareholding
during
beginning/end during the
the year
of the year year
14
% of total % of
Directors and No. of Shares of Date (+)Increase/ No. of total
Sr No Date Reason
KMP Name Shares the (-)Decrease Shares Shares
company of the
company
AMAR JEET
1 01-Apr-2019 5220100 36.82 - -
SINGH
31-Mar-2020 5220100 36.82 - -
AMANDEEP
2 01-Apr-2019 1315000 9.28 - -
MARWAH
31-Mar-2020 1315000 9.28 - -
PREETPAL
3 SINGH 01-Apr-2019 350000 2.47 - -
MARWAH
31-Mar-2020 350000 2.47 - -
AMARJEET
4 KAUR 01-Apr-2019 1661300 11.72 - -
MARWAH
31-Mar-2020 1661300 11.72 - -
AVNEET
5 01-Apr-2019 152500 1.08 Increase Transfer -
SINGH
31-Mar-2020 1847500 13.03 - -
V. INDEBTEDNESS
Indebtedness of the Company including interest

outstanding/accrued but not due for payment
Secured Loans
Unsecured Loans Deposits Total Indebtedness
excluding deposits
Indebtedness at the beginning of the financial year - - - -
i) Principal Amount 40,772,847 44,275,181 - 85048028
ii) Interest due but not paid - - - -
15
iii) Interest accrued but not due - - - -
Total (i+ii+iii) 40,772,847 44,275,181 - 85048028
Change in Indebtedness during the financial year - - - -
Addition 1831718 - - 1831718
(7,473,103) (7,473,103)
Reduction - -
Net Change 1831718 (7,473,103) - (5641385)
Indebtedness at the end of the financial year - - -
i) Principal Amount 42604565 36802078 - 79406643
ii) Interest due but not paid - -
iii) Interest accrued but not due - -
Total (i+ii+iii) 42604565 36802078 - 79406643
VI. REMUNERATION OF
DIRECTORS AND KEY
MANAGERIAL
PERSONNEL
C. REMUNERATION TO
KEY MANAGERIAL
PERSONNEL OTHER
THAN
MD/MANAGER/WTD
Gross salary Commission
(a) Salary as per

(b) Value of (c) Profits in
provisions
perquisites u/s lieu of salary Others,
contained in section Stock Sweat as % of others,
Key Managerial Personnel Name 17(2) under section please Total
17(1) of the Option Equity profit specify...
Income-tax 17(3) Income- specify
Income-tax Act,
Act, 1961 tax Act, 1961
1961
CEO 0 - - - - - - - - -
16
Company Secretary 0 - - - - - - - - -
CFO - - - - - - - - -
Total - - - - - - - -
VII. PENALTIES/PUNISHMENT/COMPOUNDING OF OFFENCES: NIL
For and on behalf of Board:
DIRECTOR DIRECTOR
DIN: 00580007 DIN: 02782503
PLACE: DELHI
DATED: 05/12/2020
17
NOTICE
NOTICE is hereby given that the ANNUAL GENERAL MEETING of the members of the Company M/S SUPER PLASTRONICS PRIVATE
LIMITED will be held at the Registered Office S-24 GRD Floor Okhla I A, PH I I New Delhi New Delhi DL 110020 IN INon Thursday 31st
December, 2020 at 11:00 A.M. to transact the following business:
Ordinary Business:
1. To receive, consider and adopt the audited Balance Sheet as at March 31st, 2020 and the Profit and Loss Account for the year ended on that
date along with the Directors Report and Auditors Report thereon.
18
DIRECTOR DIRECTOR
DIN: 00580007 DIN: 02782503
PLACE: DELHI
DATED: 05/12/2020
19
NOTE:
1. A member entitled to attend and vote at the meeting is entitled to appoint a proxy to attend and vote instead of himself and the proxy need not
be a member of the Company. Instrument appointing the proxy is annexed herewith as Annexure-I.
2. A person can act as proxy on behalf of members not exceeding fifty (50) and holding in the aggregate not more than ten percent of the total
share capital of the company. A member holding more than ten (10) percent of the total share capital of the Company carrying voting rights may
appoint one person as proxy and such person shall not act as proxy for any other person or member.
3. Proxies in order to be effective must be lodged with the company at least 48 hours before the meeting.
4. Members are requested to notify immediately any change in their addresses to the Company at its Registered Office.
DIRECTOR DIRECTOR
DIN: 00580007 DIN: 02782503
20
PLACE: DELHI
DATED: 05/12/2020
21
Details regarding energy conservation

conservation of energy The steps taken or impact on conservation of energy; NIL The steps taken by the company for utilizing alternate sources
of energy; The capital investment on energy conservation equipments;
Details regarding technology absorption

technology absorption The efforts made towards technology absorption; NIL The benefits derived like product improvement, cost reduction,
product development or import substitution; In case of imported technology (imported during the last three years reckoned from the beginning of
the financial year)- The details of technology imported; The year of import; Whether the technology been fully absorbed; If not fully absorbed,
areas where absorption has not taken place, and the reasons thereof; and The expenditure incurred on Research and Development.
Disclosures in director’s responsibility statement

Pursuant to the requirement clause (c) of sub-section (3) of Section 134 of the Companies Act, 2013, your Directors confirm that: in the
preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material
departures; the directors had 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 at the end of the financial year and of the profit and
loss of the company for that period; the directors had taken proper and sufficient care for the maintenance of adequate accounting records in
accordance with the provisions of this 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 directors had devised proper systems to ensure
compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
There are no material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to
which this financial statements relate on the date of this report.
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
There is no web address where annual return has placed. Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies
(Management and Administration) Rules, 2014, extract of annual return is enclosed as “Annexure-1” in the prescribed form MGT 9, which forms
the part of Director’s report.
Disclosure of statement on development and implementation of risk management policy [Text Block]
The board has developed and implemented a risk management policy to identify and then manage threats that could severely impact or bring
down the organization. This involves reviewing operations of the organization, identifying potential threats to the organization and the likelihood
of their occurrence, and then taking appropriate actions to address the most likely threats.
22
Disclosure of financial summary or highlights [Text Block]

Financial Performance:
The financial results of the Company for the year ended 31st March 2020 are summarized below:
(Rs. in Actual Figures)
Particulars 2019-20 2018-19
Total Income 3,410,287,311 2,896,910,036
Expenditure Including Depreciation 3,130,345,293 2,597,400,534
Profit before Tax (PBT) 279,942,017 299,509,503
Provision for Taxes 82,193,141 104,250,000
Deferred tax Assets/(Liabilities) 1,717,779 (357,891)
Net Profit/Loss after Tax 199,466,656 194,901,612
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
The Company has in place adequate internal financial controls related to financial statement. During the year, such controls were tested and no
reportable material weaknesses were observed for inefficiency or inadequacy of such controls.
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2019
to
31/03/2020
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
P.K.Garg &
Name of audit firm Associates
Name of auditor signing report GARG PARUL
Firms registration number of audit firm 003773N
Membership number of auditor 521449
Guru Nanak Pura,
Address of auditors Laxmi Nagar, Delhi
110092
Permanent account number of auditor or auditor's firm AAAFP9360N
SRN of form ADT-1 S41852708
Date of signing audit report by auditors 05/12/2020
Date of signing of balance sheet by auditors 05/12/2020
23

01/04/2019
to
31/03/2020
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company No
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
24
Disclosure in auditor’s report explanatory [Text Block]

P. K. GARG & ASSOCIATES
CHARTERED ACCOUNTANTS
A-66, 2nd FLOOR, GURU NANAK PURA,
VIKAS MARG, LAXMI NAGAR, DELHI-110092
INDEPENDENT AUDITOR’S REPORT
TO THE MEMBERS OF
REPORT ON THE AUDIT OF FINANCIAL STATEMENTS
OPINION
We have audited the accompanying financial statements of SUPER PLASTRONICS PRIVATE LIMITED (“the Company”)which comprise the
Balance Sheet as at March 31, 2020, the Statement of Profit and Loss for the year then ended, and notes to the financial statements, including a
summary of the 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 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 31st March, 2020, and its profit & loss for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) 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 Companies Act, 2013
and the Rules there under, 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.
Information Other than the Financial Statements and Auditor’s Report Thereon
The Company’s Board of Directors is responsible for the other information. The other information comprises the information obtained at the date
of this auditor’s report.
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 financial statements or our knowledge obtained in the 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.
25
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
The Company’s Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 (“the Act”) with respect to
the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the Company in
accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act,
read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes 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 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 statements 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.
Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.
AUDITOR’S RESPONSIBILITY
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 SA’s 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 standalone 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, but
not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
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.
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the
economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and
qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any
identified misstatements in the financial statements.
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.
26
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.
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:
We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose
of our audit.
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.
The Balance Sheet & the Statement of Profit and Loss dealt with by this Report are in agreement with the books of account.
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.
On the basis of the written representations received from the directors as on 31stMarch, 2019 taken on record by the Board of Directors, none of
the directors is disqualified as on 31stMarch, 2019 from being appointed as a director in terms of Section 164(2) of the Act.
This report does not include Report on the internal financial controls under clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013,
since in our opinion and according to the information and explanation given to us, the said report on internal financial controls is not applicable to
the Company basis the exemption available to the Company under MCA notification no. G.S.R. 583(E) dated June 13, 2017, read with
corrigendum dated July 13, 2017 on reporting on internal financial controls over financial reporting.
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:
The Company does not have any pending litigations which would impact its financial position.
The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.
There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company
For P.K Garg & Associates Date: - 05.12.2020
Chartered Accountant Place: - Delhi
FRN-003773N
CA Parul Garg
Partner
M. N.: 521449
27
[400500] Disclosures - Secretarial audit report

01/04/2019
to
31/03/2020
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
[100100] Balance sheet

31/03/2020 31/03/2019
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 14,17,59,000 14,17,59,000
Reserves and surplus 46,85,12,259 26,90,45,604
Total shareholders' funds 61,02,71,259 41,08,04,604
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 4,03,34,174 4,77,37,381
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 4,03,34,174 4,77,37,381
Current liabilities [Abstract]
Short-term borrowings 3,90,72,469 3,73,10,647
Trade payables 24,26,76,009 17,54,82,164
Other current liabilities 79,19,41,597 30,69,71,795
Short-term provisions 22,18,27,654 13,02,50,000
Total current liabilities 129,55,17,729 65,00,14,606
Total equity and liabilities 194,61,23,162 110,85,56,591
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 6,65,27,730 6,58,37,156
Intangible assets 0 0
Total fixed assets 6,65,27,730 6,58,37,156
Non-current investments 0 0
Deferred tax assets (net) 6,74,027 -22,42,174
Long-term loans and advances 3,57,29,819 50,39,022
Total non-current assets 10,29,31,576 6,86,34,004
Current assets [Abstract]
Current investments 20,000 20,000
Inventories 49,59,69,776 28,74,87,354
Trade receivables 102,06,87,283 51,79,55,285
Cash and bank balances 17,76,569 30,99,147
Short-term loans and advances 32,47,37,958 23,13,60,801
Total current assets 184,31,91,586 103,99,22,587
Total assets 194,61,23,162 110,85,56,591
28
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
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]
First name of director Amar AVNEET
Middle name of director Jeet
Last name of director Singh Singh
Designation of director Managing Director Director
Director identification number of director 00580007 02782503
Date of signing of financial statements by director 05/12/2020 05/12/2020
29
[100400] Cash flow statement, indirect

01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
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 27,99,42,017 29,95,09,502
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs -28,60,348 -17,00,525
Adjustments for depreciation and amortisation expense 1,03,54,339 87,81,894
Other adjustments to reconcile profit (loss) -51,28,183 -16,17,280
Other adjustments for non-cash items 0 55,07,869.71
Total adjustments to profit (loss) 23,65,808 1,09,71,958.71
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -20,84,82,422 -11,49,63,713
Adjustments for decrease (increase) in trade receivables -50,27,31,998 -35,59,07,195.14
Adjustments for decrease (increase) in other current assets -9,33,77,156 -11,36,07,062.59
Adjustments for increase (decrease) in trade payables 55,21,63,646.35 30,24,34,357.13
Adjustments for increase (decrease) in other current liabilities 17,61,822.2 -33,24,091.99
Adjustments for provisions 9,15,77,654 9,57,28,128
Total adjustments for working capital -15,90,88,453.45 -18,96,39,577.59
Total adjustments for reconcile profit (loss) -15,67,22,645.45 -17,86,67,618.88
Net cash flows from (used in) operations 12,32,19,371.55 12,08,41,883.12
Income taxes paid (refund) 8,21,93,141 10,42,50,000
Other inflows (outflows) of cash (A) 51,28,183 (B) -2,68,193.32

Net cash flows from (used in) operating activities before extraordinary
4,61,54,413.55 1,63,23,689.8
items
Net cash flows from (used in) operating activities 4,61,54,413.55 1,63,23,689.8
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 0 2,77,719
Purchase of tangible assets 1,22,43,336 2,52,62,514.64
Interest received 28,60,348.3 17,00,525.17
Other inflows (outflows) of cash -3,06,90,797 -14,49,053.43
Net cash flows from (used in) investing activities before extraordinary
-4,00,73,784.7 -2,47,33,323.9
items
Net cash flows from (used in) investing activities -4,00,73,784.7 -2,47,33,323.9
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 0 1,57,68,517
Repayments of borrowings 74,03,206.85 55,07,869.9
Net cash flows from (used in) financing activities before extraordinary
-74,03,206.85 1,02,60,647.1
items
Net cash flows from (used in) financing activities -74,03,206.85 1,02,60,647.1
Net increase (decrease) in cash and cash equivalents before effect of
-13,22,578 18,51,013
exchange rate changes
Net increase (decrease) in cash and cash equivalents -13,22,578 18,51,013
Cash and cash equivalents cash flow statement at end of period 17,76,569 30,99,147 12,48,134
Footnotes
(A) Add:'Insurance Claim Received : 5128183 Current year adjustments for current liabilities : 0 Prior period adjustments related to
current assets : 0
(B) Add:'Insurance Claim Received : 1617280 Current year adjustments for current liabilities : -1973212.32 Prior period adjustments
related to current assets : 87739
30
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 52,20,100 [shares] 52,20,100 [shares] 16,61,300 [shares] 16,61,300
31/03/2020 31/03/2019 31/03/2020 31/03/2019
company [Abstract]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
company [Abstract]
Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
company [Abstract]
Type of share Equity Equity Equity Equity
Amarjit Singh Amarjit Singh
Name of shareholder Marwah Marwah
Amarjeet Kaur Amarjeet Kaur
PAN of shareholder AOZPS3210F AOZPS3210F AASPK5054A AASPK5054A

Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Percentage of shareholding in company 38.15% 38.15% 12.14% 12.14%
31
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
company [Abstract]
Name of shareholder Aman Marwah Aman Marwah Gurvinder Kaur Gurvinder Kaur
PAN of shareholder AAKPM5104D AAKPM5104D AASPK7439B AASPK7439B
shareholder
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
company [Abstract]
Name of shareholder Gurmeet Singh Gurmeet Singh Avneet Singh Avneet Singh
PAN of shareholder ABAPS1809G ABAPS1809G BRHPS5160G BRHPS5160G
shareholder
32
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 2,50,00,000 [shares] 2,50,00,000 [shares] 2,50,00,000 [shares] 2,50,00,000
Value of shares authorised 25,00,00,000 25,00,00,000 25,00,00,000 25,00,00,000
Number of shares issued [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares issued 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
Number of shares subscribed and fully paid [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares subscribed and fully paid 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900
Total value of shares subscribed 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares called 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
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 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [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 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
33
Decrease in number of shares during period

[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900 [shares] 1,41,75,900
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 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 14,17,59,000 14,17,59,000 14,17,59,000 14,17,59,000
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
34
Amount of shares reserved for issue under options

and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
35
Disclosure of classes of share capital [Table] ..(2)

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 2,50,00,000 [shares] 2,50,00,000
Value of shares authorised 25,00,00,000 25,00,00,000
Number of shares issued [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares issued 14,17,59,000 14,17,59,000
Number of shares subscribed and fully paid [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares subscribed and fully paid 14,17,59,000 14,17,59,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 1,41,75,900 [shares] 1,41,75,900
Total value of shares subscribed 14,17,59,000 14,17,59,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,41,75,900 [shares] 1,41,75,900
Value of shares called 14,17,59,000 14,17,59,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 14,17,59,000 14,17,59,000
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 1,41,75,900 [shares] 1,41,75,900
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
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
36
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 14,17,59,000 14,17,59,000
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No
37
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Surplus [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 19,94,66,655 19,49,01,611 19,94,66,655 19,49,01,611
Other additions to reserves 0 -18,85,473 0 -18,85,473
Total additions to reserves 19,94,66,655 19,30,16,138 19,94,66,655 19,30,16,138
Total changes in reserves 19,94,66,655 19,30,16,138 19,94,66,655 19,30,16,138
Reserves at end of period 46,85,12,259 26,90,45,604 46,85,12,259 26,90,45,604
Statement of changes in reserves [Table] ..(2)

Components of reserves [Axis] Surplus [Member]
31/03/2018
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Reserves at end of period 7,60,29,466
[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]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 35,32,096 34,62,200 3,68,02,078 4,42,75,181

Classification of borrowings [Axis] Other loans and advances [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings 35,32,096 34,62,200 3,68,02,078 4,42,75,181
38

Classification of borrowings [Axis] Loans taken for fixed assets [Member] Loans taken for vehicles [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings 35,32,096 34,62,200 35,32,096 34,62,200

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and advances, others
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings 3,68,02,078 4,42,75,181 3,90,72,469 3,73,10,647

Classification based on time period [Axis] Short-term [Member]
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings 3,90,72,469 3,73,10,647 3,90,72,469 3,73,10,647
39
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 1,22,43,872 2,52,62,515 1,22,43,872 2,52,62,515
assets
Depreciation tangible assets -1,03,54,338 -83,21,542 1,03,54,338 83,21,542
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
0 0 0 0 0 0
others
Total disposals tangible
0 0 0 0 0 0
assets
Other adjustments tangible
assets [Abstract]
-11,98,960 0 11,98,960 0
assets, others
Total other adjustments
-11,98,960 0 11,98,960 0
tangible assets
Total changes in tangible
6,90,574 1,69,40,973 1,22,43,872 2,52,62,515 1,15,53,298 83,21,542
assets
Tangible assets at end of period 6,65,27,730 6,58,37,156 21,94,25,386 20,71,81,514 15,28,97,656 14,13,44,358
40

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 1,22,43,872 2,52,62,515 1,22,43,872 2,52,62,515
assets
Depreciation tangible assets -1,03,54,338 -83,21,542 1,03,54,338 83,21,542
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-11,98,960 0 11,98,960 0
assets, others
-11,98,960 0 11,98,960 0
tangible assets
6,90,574 1,69,40,973 1,22,43,872 2,52,62,515 1,15,53,298 83,21,542
assets
41

Classes of tangible assets [Axis] Land [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 1,75,27,527 1,75,27,527 1,75,27,527 1,75,27,527 0 0
42

01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 1,75,27,527 1,75,27,527 1,75,27,527 1,75,27,527 0 0
43

Classes of tangible assets [Axis] Buildings [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 13,18,519 0 13,18,519 0
assets
Depreciation tangible assets -3,81,738 0 3,81,738 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-5,908 0 5,908 0
assets, others
-5,908 0 5,908 0
tangible assets
9,30,873 0 13,18,519 0 3,87,646 0
assets
Tangible assets at end of period 9,67,415 0 20,36,108 0 10,68,693 0
44

Classes of tangible assets [Axis] Buildings [Member] Office building [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned and leased assets [Member]
Accumulated
Carrying Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross depreciation
amount amount Carrying amount [Member] amount
carrying amount [Axis] and impairment
[Member] [Member] [Member]
[Member]
01/04/2019 01/04/2019 01/04/2019 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2020 31/03/2020 31/03/2020 31/03/2020 31/03/2019 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 13,18,519 13,18,519 13,18,519 0 13,18,519
assets
Depreciation tangible assets -3,81,738 3,81,738 -3,81,738 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-5,908 5,908 -5,908 0
assets, others
-5,908 5,908 -5,908 0
tangible assets
9,30,873 13,18,519 3,87,646 9,30,873 0 13,18,519
assets
Tangible assets at end of period 9,67,415 20,36,108 10,68,693 9,67,415 0 20,36,108
45

Classes of tangible assets [Axis] Office building [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Accumulated
Gross carrying Carrying Gross carrying depreciation
Carrying amount accumulated depreciation and gross Accumulated depreciation and
amount amount amount and
carrying amount [Axis] impairment [Member]
[Member] [Member] [Member] impairment
[Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2019 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2020 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 13,18,519 13,18,519
assets
Depreciation tangible assets 3,81,738 0 -3,81,738 3,81,738
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
5,908 0 -5,908 5,908
assets, others
5,908 0 -5,908 5,908
tangible assets
0 3,87,646 0 9,30,873 13,18,519 3,87,646
assets
Tangible assets at end of period 0 10,68,693 0 9,67,415 20,36,108 10,68,693
46

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 70,18,036 2,01,98,083 70,18,036 2,01,98,083
assets
Depreciation tangible assets -67,54,543 -58,77,121 67,54,543 58,77,121
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-11,93,050 0 11,93,050 0
assets, others
-11,93,050 0 11,93,050 0
tangible assets
-9,29,557 1,43,20,962 70,18,036 2,01,98,083 79,47,593 58,77,121
assets
47

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 70,18,036 2,01,98,083 70,18,036 2,01,98,083
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-11,93,050 0 11,93,050 0
assets, others
-11,93,050 0 11,93,050 0
tangible assets
-9,29,557 1,43,20,962 70,18,036 2,01,98,083 79,47,593 58,77,121
assets
48

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 31,35,956 9,427 31,35,956 9,427
assets
Depreciation tangible assets -1,73,406 -2,762 1,73,406 2,762
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
29,62,550 6,665 31,35,956 9,427 1,73,406 2,762
assets
Tangible assets at end of period 30,17,291 54,741 41,06,882 9,70,926 10,89,591 9,16,185
49

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 31,35,956 9,427 31,35,956 9,427
assets
Depreciation tangible assets -1,73,406 -2,762 1,73,406 2,762
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
29,62,550 6,665 31,35,956 9,427 1,73,406 2,762
assets
Tangible assets at end of period 30,17,291 54,741 41,06,882 9,70,926 10,89,591 9,16,185
50

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 3,13,800 49,04,819 3,13,800 49,04,819
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-2 0 2 0
assets, others
-2 0 2 0
tangible assets
-23,15,050 28,05,729 3,13,800 49,04,819 26,28,850 20,99,090
assets
Tangible assets at end of period 61,90,503 85,05,553 2,50,39,848 2,47,26,048 1,88,49,345 1,62,20,495
51

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-2 0 2 0
assets, others
-2 0 2 0
tangible assets
-23,15,050 28,05,729 3,13,800 49,04,819 26,28,850 20,99,090
assets
Tangible assets at end of period 61,90,503 85,05,553 2,50,39,848 2,47,26,048 1,88,49,345 1,62,20,495
52

Classes of tangible assets [Axis] Office equipment [Member] Computer equipments [Member]
Accumulated
Carrying Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross depreciation
amount amount Carrying amount [Member] amount
carrying amount [Axis] and impairment
[Member]
01/04/2018 01/04/2018 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2019 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 0 4,57,561 1,50,186 4,57,561
assets
Depreciation tangible assets -1,737 1,737 -1,83,635 -88,539
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-1,737 0 1,737 2,73,926 61,647 4,57,561
assets
Tangible assets at end of period 36,542 7,17,589 6,81,047 3,77,826 1,03,900 33,45,577
53

Classes of tangible assets [Axis] Computer equipments [Member]
Gross carrying Gross carrying
amount Carrying amount [Member] amount
[Member] [Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
[Abstract]
assets
Depreciation tangible assets 1,83,635 88,539 -1,83,635 -88,539
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,50,186 1,83,635 88,539 2,73,926 61,647 4,57,561
assets
Tangible assets at end of period 28,88,016 29,67,751 27,84,116 3,77,826 1,03,900 33,45,577
54

Classes of tangible assets [Axis] Computer equipments [Member] Other tangible assets [Member]
[Member] [Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 1,50,186 0 0 0
assets
Depreciation tangible assets 1,83,635 88,539 -2,32,168 -2,52,293
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,50,186 1,83,635 88,539 -2,32,168 -2,52,293 0
assets
Tangible assets at end of period 28,88,016 29,67,751 27,84,116 21,38,244 23,70,412 2,71,22,290
55

Classes of tangible assets [Axis] Other tangible assets [Member]
[Member] [Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
[Abstract]
assets
Depreciation tangible assets 2,32,168 2,52,293 -2,32,168 -2,52,293
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 2,32,168 2,52,293 -2,32,168 -2,52,293 0
assets
Tangible assets at end of period 2,71,22,290 2,49,84,046 2,47,51,878 21,38,244 23,70,412 2,71,22,290
56

Classes of tangible assets [Axis] Other tangible assets [Member] Other tangible assets, others [Member]
[Member] [Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 2,32,168 2,52,293 -2,32,168 -2,52,293 0
assets
57

Classes of tangible assets [Axis] Other tangible assets, others [Member]
[Member] [Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00 0.00 0.00 0.00
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 2,32,168 2,52,293 -2,32,168 -2,52,293 0
assets
58

Gross carrying Accumulated depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
amount [Member] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of tangible assets [LineItems]
Nature of other tangible assets 0.00 0.00 0.00
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Additions other than through business combinations tangible
0
assets
Depreciation tangible assets 2,32,168 2,52,293
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 0
Total disposals tangible assets 0 0 0
Other adjustments tangible assets [Abstract]
Other adjustments tangible assets, others 0 0
Total other adjustments tangible assets 0 0
Total changes in tangible assets 0 2,32,168 2,52,293
Tangible assets at end of period 2,71,22,290 2,49,84,046 2,47,51,878
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information
tangible assets [LineItems]
Written Down Written Down
Depreciation method tangible assets - - - -
Value Value
Useful lives or depreciation rates As per As per
NA NA NA NA
tangible assets companies act companies act

Plant and
Classes of tangible assets [Axis] Buildings [Member] Office building [Member] equipment
[Member]
Owned and
Owned and leased assets Owned and leased assets Owned assets
Sub classes of tangible assets [Axis] leased assets
[Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2019
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2020
Written Down
Depreciation method tangible assets - - - -
Value
-
Useful lives or depreciation rates As per

NA NA NA NA NA
tangible assets companies act
59

Classes of tangible assets [Axis] Plant and equipment [Member] Furniture and fixtures [Member]
Owned and
Owned and leased assets Owned assets
Sub classes of tangible assets [Axis] leased assets Owned assets [Member]
[Member] [Member]
[Member]
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020
Written Down Written Down Written Down
Depreciation method tangible assets -
Value Value
- -
Value
Useful lives or depreciation rates As perAs per As per
NA NA NA
tangible assets companies act companies act companies act

Furniture and Office
Classes of tangible assets [Axis] fixtures Vehicles [Member] equipment
[Member] [Member]
Owned assets Owned and leased assets Owned assets
01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2018
to to to to to to
31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2019
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value
- -
Value Value Value
Useful lives or depreciation rates As per As perAs per As per
NA NA
tangible assets companies act companies act companies act companies act

Classes of tangible assets [Axis] Computer equipments [Member] Other tangible assets [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
Written Down Written Down
Depreciation method tangible assets - -
Value Value
- -
Useful lives or depreciation rates As perAs per

NA NA NA NA
tangible assets companies act companies act

01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information tangible assets
[Abstract]
Disclosure of additional information tangible assets
[LineItems]
Depreciation method tangible assets - - Written Down Value Written Down Value
As per companies
Useful lives or depreciation rates tangible assets NA NA
act
As per companies act
60
[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]
31/03/2020 31/03/2019
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
[200500] Notes - Current investments
Details of current investments [Table] ..(1)

Classification of current investments [Axis] 1
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Current investments [Abstract]
Disclosure of details of current investments [Abstract]
Details of current investments [LineItems]
Investments in Investments in
Type of current investments government or trust government or trust
securities securities
Class of current investments Current investments Current investments
Current investments 20,000 20,000
Basis of valuation of current investments Actual Actual
Name of body corporate in whom investment has been made NSC NSC

31/03/2020 31/03/2019
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 20,000 20,000
Aggregate provision for diminution in value of current investments 0 0
61
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

31/03/2020 31/03/2019
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 corporate tax [Abstract]
Provision for current tax 8,21,93,141 10,42,50,000
Provision for other tax 13,96,34,513 2,60,00,000
Total provision for corporate tax 22,18,27,654 13,02,50,000
CSR expenditure provision 0 0
Total provisions 22,18,27,654 13,02,50,000
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 3,57,29,819 50,39,022 3,57,29,819 50,39,022
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 3,57,29,819 50,39,022 3,57,29,819 50,39,022
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
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
62

Classification of loans and advances [Axis] Loans and advances [Member] Capital advances [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances, gross 32,47,37,958 23,13,60,801 2,89,000 3,31,000
0 0 0 0
advances
Loans and advances 32,47,37,958 23,13,60,801 2,89,000 3,31,000
[Abstract]
0 0 0 0
0 0 0 0
director

Loans advances given suppliers
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances, gross 10,69,704 3,28,61,452 6,74,08,183 11,23,06,129
0 0 0 0
advances
Loans and advances 10,69,704 3,28,61,452 6,74,08,183 11,23,06,129
[Abstract]
0 0 0 0
0 0 0 0
director
63

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances, gross 25,59,71,071 8,58,62,220 34,55,518 14,58,926
0 0 0 0
advances
Loans and advances 25,59,71,071 8,58,62,220 34,55,518 14,58,926
[Abstract]
0 0 0 0
0 0 0 0
director

Classification of loans and advances [Axis] Advance tax [Member] Advance income tax paid [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances, gross 17,66,71,950 7,49,90,850 17,66,71,950 7,49,90,850
0 0 0 0
advances
Loans and advances 17,66,71,950 7,49,90,850 17,66,71,950 7,49,90,850
[Abstract]
0 0 0 0
0 0 0 0
director
64

Classification of loans and advances [Axis] Other taxes receivable [Member]
[Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances, gross 6,83,33,756 83,85,859 75,09,847 10,26,585
0 0 0 0
advances
Loans and advances 6,83,33,756 83,85,859 75,09,847 10,26,585
[Abstract]
0 0 0 0
0 0 0 0
director
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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 102,06,87,283 51,79,55,285 102,06,87,283 51,79,55,285
Allowance for bad and doubtful debts 0 0
Total trade receivables 102,06,87,283 51,79,55,285 102,06,87,283 51,79,55,285
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
65
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Stock-in-trade [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 49,59,69,776 28,74,87,354 49,59,69,776 28,74,87,354
(as taken, valued & (as taken, valued & (as taken, valued & (as taken, valued &
Mode of valuation certified by the certified by the certified by the certified by the
management) management) management) management)

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
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
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Total other payables, current 0 0
Advance received from customers 68,80,65,944 27,95,36,487
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 10,38,75,653 2,74,35,308
Total other current liabilities 79,19,41,597 30,69,71,795
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 0 0
Other balances with banks 4,57,764 3,10,535
Total balance with banks 4,57,764 3,10,535
Cash on hand 13,18,805 27,88,612
Total cash and cash equivalents 17,76,569 30,99,147
Total cash and bank balances 17,76,569 30,99,147
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
66
[200700] Notes - Additional disclosures on balance sheet

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
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 [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2019
to
31/03/2020
Disclosure of accounting policies, change in accounting policies and Textual information (11)
changes in estimates explanatory [TextBlock] [See below]
67
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
CIN:- U25201DL1997PTC089294
NOTE: -2 Significant Accounting Policies For The Financial Year 2019-20
Disclosure of accounting policies
These financial statements have been prepared to comply with the Generally Accepted Accounting Principles in India (Indian GAAP), including
the Accounting Standards notified under the relevant provisions of the Companies Act, 2013.
The financial statements are prepared on accrual basis under the historical cost convention
Valuation of inventories
Raw Material, Spares Parts, Packing Materials, Consumables and Goods in Transit are valued at cost or net realizable value whichever is lower.
Work-in-Progress and Finished Goods is valued at cost or net realizable value, whichever is lower.
Scraps are valued at net realizable value.
FIFO method is used for determining cost of raw materials, packing materials, stores, components, spares and consumables and Finished Goods
& Work in Progress. Cost of inventory comprises all costs of purchase, duties, taxes (other than those subsequently recoverable from tax
authorities) and all other costs incurred in bringing the inventory to their present location and condition
Contingencies and Events occurring after the Balance Sheet date
There are no significant events occurring after the Balance Sheet date that materially affect the financial statements for the current year.
Net profit or loss for the period, prior period items and changes in accounting policies
All items of income and expense in the period are included in the determination of net profit for the period, unless specifically mentioned
elsewhere in the financial statements or is required by an Accounting Standard.
Revenue recognition
Income of the company is derived from sale of products and excludes GST, if any and is net of sales returns, trade and cash discounts.
Revenue from sale of goods is recognized on transfer of all significant risks and rewards of ownership to the buyer, it can be reliably measured
and it is reasonable to expect ultimate collection.
Domestic Sales are recognized on the basis of invoices raised and excludes GST, sales return and adjustment for discount if any.
Export Sales, if any are recognized on the basis of sales invoices raised and removal of goods from the factory premises. Duty Drawback is
68
recognized on the basis of the export invoice issued and removal of the goods from the factory.
Interest income is recognized using the time proportion method based on the rates implicit in the transaction.
Claims are recognised when there exists reasonable certainty with regard to the amounts to be realised and the ultimate collection thereof.
1.6 Accounting for Property, Plant and Equipment
TANGIBLE ASSETS
Tangible Assets are stated at cost net of recoverable taxes, trade discounts and rebates less accumulated depreciation and impairment loss, if any.
The cost of tangible assets comprises its purchase price, borrowing cost and any cost directly attributable to bringing the asset to its working
condition for its intended use, net charges on foreign exchange contracts and adjustments arising from exchange rate variations attributable to the
assets.
Subsequent expenditures related to an item of tangible asset are added to its book value only if they increase the future benefits from the existing
asset beyond its previously assessed standard of performance.
Depreciation on Property, plant & Equipment is provided on the WDV Method based on the useful life of the assets as prescribed in Schedule II
to the Companies Act, 2013.In respect of additions or extensions forming an integral part of existing assets including incremental cost arising on
account of translation of foreign currency liabilities for acquisition of property, plant & equipment, depreciation is provided as aforesaid over the
residual life of the respective assets.
Advances paid towards the acquisition of property, plant and equipment outstanding at each Balance Sheet date is classified as capital advances
under other non-current assets and the cost of assets not put to use before such date are disclosed under ‘Capital work-in progress’. Subsequent
expenditures relating to property, plant and equipment are capitalized only when it is probable that future economic benefits associated with these
will flow to the Company and the cost of the item can be measured reliably.
Repairs and maintenance costs are recognized in net profit in the statement of Profit & Loss when incurred. The cost and related accumulated
depreciation are eliminated from the financial statements upon sale or retirement of the assets and the resultant gains or losses are recognized in
the statement of profit & loss.
1.7 Accounting for the effects of changes in foreign exchange rates
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.
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 premium paid on forward contracts is recognized over the life of the contract.
Non-monetary foreign currency items are carried at cost.
Any income or expense on account of exchange difference either on settlement or on translation is recognized in the Statement of Profit and Loss,
except in case of long term liabilities, where they relate to acquisition of property, plant & equipment, in which case they are adjusted to the
carrying cost of such assets.
However, there is no foreign transaction entered by the company during the financial year.
1.8 Accounting for Investments
(a) Current investments are carried at the lower of cost or quoted/fair value, computed category wise. Long term investments are stated at cost.
Provisions for diminution in the value of long investments are made only if such a decline is other than temporary. However, there is no
investment made by the company.
69
1.9 Accounting for Employee Benefits
Short term employee benefits
The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised
as an expense during the period when the employees render the services. These benefits include performance incentive and compensated
absences.
Post-employment benefits
Defined contribution plans
A defined contribution plan is a post-employment benefit plan under which the Company pays specified contributions to a separate entity. The
Company makes specified monthly contributions towards Provident Fund and Pension Scheme. The Company’s contribution is recognized as an
expense in the Statement of Profit and Loss during the period in which the employee renders the related service.
Defined benefit plans
The company is making provision of Gratuity in terms of accrual system and Payment of Gratuity Act, 1972.
1.10 Borrowing costs
Interest on borrowings to finance property, plant & equipment are capitalised only if the borrowing costs are attributable to the acquisition of
property, plant & equipment that take a substantial period of time to get ready for its intended use. Expenditure incurred on alteration / temporary
constructions is charged off as expenditure under appropriate heads of expenditure in Statement of Profit and Loss in the year in which it is
incurred. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds.
1.11 Related party disclosures
Disclosures of transactions with the related parties as defined in the Accounting Standard are given in Note no.1.6 of the notes to accounts.
1.12 Earnings per share
Basic earnings per share are disclosed in the Profit and loss Account. Basic earnings per shares is computed and disclosed using the weighted
average number of common shares outstanding during the year. Diluted earnings per share is computed and disclosed using the weighted average
number of common and dilutive common equivalent shares outstanding during the year, except when the results would be anti-dilutive.There is
no diluted earnings per share as there are no dilutive potential equity shares
1.13 Accounting for taxes on income
Tax expense comprises of current and deferred. Current income tax is measured as the amount expected to be paid to the tax authorities in
accordance with the Indian Income tax Act, 1961. Deferred income taxes reflect the impact of current year timing differences between taxable
income and accounting income for the year and reversal of timing differences of earlier years.
The company reviews carrying amount of deferred tax assets at each balance sheet date. The company writes-down the carrying amount of a
deferred tax asset to the extent that it is no longer reasonably certain or virtually certain, as the case may be, that sufficient future taxable income
will be available against which deferred tax asset can be realised. Any such write-down is reversed to the extent that it becomes reasonably certain
or virtually certain, as the case may be, that sufficient future taxable income will be available.
1.14 Intangible Assets
Intangible Assets are stated at cost net of recoverable taxes, trade discounts and rebates and include amounts added on revaluation, less
70
accumulated depreciation and impairment loss, if any. The cost of intangible assets comprises its purchase price, borrowing cost and any cost
directly attributable to bringing the asset to its working condition for its intended use, net charges on foreign exchange contracts and adjustments
arising from exchange rate variations attributable to the intangible assets.
1.15 Impairment of Assets
At the Balance Sheet date, an assessment is done to determine whether there is any indication of impairment in the carrying amount of the
Company's property, plant & equipment. If any such indication exists, the asset's recoverable amount is estimated. An impairment loss is
recognised whenever the carrying amount of an asset exceeds its recoverable amount. The impairment loss recognized in prior accounting period
is reversed if there has been a change in the estimate of recoverable amount.
1.16 Segment Information
The Company operated in one segment namely Manufacturing Sector. Hence, segment reporting as per AS 17 is not required in this case.
1.17 Provisions, Contingent Liabilities and Contingent Assets
Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events
and it is probable that there will be an outflow of resources. Contingent Liabilities and Contingent assets are neither recognized nor disclosed in
the financial statements.
1.18 Leases
Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are classified as operating
leases. The Company is not dealing with any operating or financial lease.
1.19 Estimation of uncertainties relating to the global health pandemic from COVID-19
The COVID-19 pandemic is an evolving human tragedy declared a global pandemic by the World Health Organisation with adverse impact on
economy and business. Supply Chain disruptions in India as a result of the outbreak started with restrictions on movement of goods, closure of
borders etc., in several states followed by a nationwide lockdown from the 25th of March 2020 announced by the Indian Government, to stem the
spread of COVID-19.
In light of these circumstances, the Company has considered the possible effects that may result from COVID-19 on the carrying amounts of
financials assets, inventory, receivables, advances, property plant and equipment, Intangibles etc.as well as liabilities accrued. In developing the
assumptions relating to the possible future uncertainties in the economic conditions because of this pandemic, the Company has used internal and
external information such as our current contract terms, financial strength of partners, investment profile, future volume estimates from the
business etc. Having reviewed the underlying data and based on current estimates the Company expects the carrying amount of these assets will
be recovered and there is no significant impact on liabilities accrued. The impact of COVID-19 on the Company’s financial statements may differ
from that estimated as at the date of approval of these financial statements and the Company will continue to closely monitor any material
changes to future economic conditions.
[201700] Notes - Government grants

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
71
[201200] Notes - Employee benefits

01/04/2019
to
31/03/2020
Disclosure of employee benefits explanatory [TextBlock] [See below]
Disclosure of employee benefits explanatory [Text Block]

Accounting for Employee Benefits
Short term employee benefits
The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised
as an expense during the period when the employees render the services. These benefits include performance incentive and compensated
absences.
Post-employment benefits
Defined contribution plans
A defined contribution plan is a post-employment benefit plan under which the Company pays specified contributions to a separate entity. The
Company makes specified monthly contributions towards Provident Fund and Pension Scheme. The Company’s contribution is recognized as an
expense in the Statement of Profit and Loss during the period in which the employee renders the related service.
Defined benefit plans
The company is making provision of Gratuity in terms of accrual system and Payment of Gratuity Act, 1972.
[201600] Notes - Related party

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year No No
Whether company is subsidiary company No No
72
[201400] Notes - Leases

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 19,94,66,655 19,49,01,611
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 19,94,66,655 19,49,01,611
[202800] Notes - Subsidiary information

01/04/2019
to
31/03/2020
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
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

01/04/2019
to
31/03/2020
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

01/04/2019
to
31/03/2020
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
73
[202700] Notes - Cash flow statements

01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 17,76,569 30,99,147 12,48,134
Total cash and cash equivalents 17,76,569 30,99,147
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 8,21,93,141 10,42,50,000
Total income taxes paid (refund) 8,21,93,141 10,42,50,000
[100200] Statement of profit and loss

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 337,36,83,655 284,91,81,135
Revenue from sale of services 0 0
Total revenue from operations other than finance company 337,36,83,655 284,91,81,135
Total revenue from operations 337,36,83,655 284,91,81,135
Other income 3,66,03,655 4,77,28,901
Total revenue 341,02,87,310 289,69,10,036
Expenses [Abstract]
Cost of materials consumed 264,35,52,232 219,88,29,570
Changes in inventories of finished goods, work-in-progress and
-20,84,82,422 -11,49,66,514
stock-in-trade
Employee benefit expense 12,43,20,693 6,93,58,135
Finance costs 1,18,84,799 87,08,974
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,03,54,339 87,81,894
Total depreciation, depletion and amortisation expense 1,03,54,339 87,81,894
CSR expenditure 0 0
Other expenses 54,87,15,652 42,66,88,475
Total expenses 313,03,45,293 259,74,00,534
Total profit before prior period items, exceptional items, extraordinary
27,99,42,017 29,95,09,502
items and tax
Total profit before extraordinary items and tax 27,99,42,017 29,95,09,502
Total profit before tax 27,99,42,017 29,95,09,502
Tax expense [Abstract]
Current tax 8,21,93,141 10,42,50,000
Deferred tax -17,17,779 3,57,891
Total tax expense 8,04,75,362 10,46,07,891
Total profit (loss) for period from continuing operations 19,94,66,655 19,49,01,611
Total profit (loss) for period before minority interest 19,94,66,655 19,49,01,611
Total profit (loss) for period 19,94,66,655 19,49,01,611
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 0 [INR/shares] 0
Diluted earnings per equity share [INR/shares] 0 [INR/shares] 0
74
[300500] Notes - Subclassification and notes on income and expenses

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 337,36,83,655 284,91,81,135
Total revenue from sale of products 337,36,83,655 284,91,81,135
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 28,60,348 17,00,525
Total interest income on current investments 28,60,348 17,00,525
Total interest income 28,60,348 17,00,525
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
2,67,96,167 4,38,26,621
income
Income insurance claims 51,28,183 16,17,280
Miscellaneous other non-operating income 18,18,957 5,84,475
Total other non-operating income 3,37,43,307 4,60,28,376
Total other income 3,66,03,655 4,77,28,901
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, others 0 39,04,908
Total interest expense long-term loans 0 39,04,908
Other interest charges 1,18,84,799 48,04,066
Total interest expense 1,18,84,799 87,08,974
Total finance costs 1,18,84,799 87,08,974
Employee benefit expense [Abstract]
Salaries and wages 12,37,98,541 6,22,29,779
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 0 54,00,000
Total remuneration to directors 0 54,00,000
Total managerial remuneration 0 54,00,000
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 1,15,572 8,62,193
Total contribution to provident and other funds 1,15,572 8,62,193
Staff welfare expense 4,06,580 8,66,163
Total employee benefit expense 12,43,20,693 6,93,58,135
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 1,52,04,667 1,66,56,335
Power and fuel 0 0
Rent 58,27,755 32,14,566
Repairs to building 0 0
Repairs to machinery 49,79,077 52,08,067
Insurance 54,64,620 46,72,650
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 0 20,24,267
Total rates and taxes excluding taxes on income 0 20,24,267
Electricity expenses 1,95,12,891 1,37,57,791
Printing stationery 2,98,352 3,23,236
Information technology expenses 22,86,536 50,10,405
75
Travelling conveyance 96,28,897 1,10,78,077

Legal professional charges 1,76,59,832 78,77,782
Directors sitting fees 0 0
Advertising promotional expenses 12,49,27,067 6,47,03,681
Commission paid sole buying agents 2,23,630 4,01,470
Cost repairs maintenance other assets 20,24,277 31,10,964
Cost transportation [Abstract]
Cost freight 5,70,65,904 6,12,63,777
Total cost transportation 5,70,65,904 6,12,63,777
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Other assets written off 31,96,935 74,51,913
Total write-off assets 31,96,935 74,51,913
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 3,60,000 0
Total payments to auditor 3,60,000 0
Miscellaneous expenses (A) 28,00,55,212 (B) 21,99,33,494

Total other expenses 54,87,15,652 42,66,88,475
Current tax [Abstract]
Current tax pertaining to current year 8,21,93,141 10,42,50,000
Total current tax 8,21,93,141 10,42,50,000
Footnotes
(A) Clearing & forwarding import : 105926439 Report & Testing : 1800100 Service Warranty Expense : 103609317 Incentive on sales :
167260 Rebate & Discount on sale : 10977862 Royalty Payment : 40226627 Job Work charges : 0 Custom duty : 0 : 9384513 SW
Surcharge : 0 Miscellaneous expenses : 7963094
(B) Clearing & forwarding import : 15664330 Report & Testing : 1088000 Service Warranty Expense : 54557216 Incentive on sales :
136229 Rebate & Discount on sale : 11480986 Royalty Payment : 36178678 Job Work charges : 4388545 Custom duty : 83683036 : 0
SW Surcharge : 8348388 Miscellaneous expenses : 4408086
[300600] Notes - Additional information statement of profit and loss

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods -20,84,82,422 -11,49,66,514
Total changes in inventories of finished goods, work-in-progress and
-20,84,82,422 -11,49,66,514
stock-in-trade
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods (A) 337,36,83,655 (B) 284,91,81,135

Total domestic turnover goods, gross 337,36,83,655 284,91,81,135
Total revenue from sale of products 337,36,83,655 284,91,81,135
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
76
Footnotes
(A) Less : Stock transfer at basic value : -1900656144 Manufactured goods sold : 5274339799
(B) Less : Stock transfer at basic value : -1797290666 Manufactured goods sold : 4646471801
[300100] Notes - Revenue

01/04/2019
to
31/03/2020
Disclosure of revenue explanatory [TextBlock] [See below]
Disclosure of revenue explanatory [Text Block]

Income of the company is derived from sale of products and excludes GST, if any and is net of sales returns, trade and cash discounts.
Revenue from sale of goods is recognized on transfer of all significant risks and rewards of ownership to the buyer, it can be reliably measured
and it is reasonable to expect ultimate collection.
Domestic Sales are recognized on the basis of invoices raised and excludes GST, sales return and adjustment for discount if any.
Export Sales, if any are recognized on the basis of sales invoices raised and removal of goods from the factory premises. Duty Drawback is
recognized on the basis of the export invoice issued and removal of the goods from the factory.
Interest income is recognized using the time proportion method based on the rates implicit in the transaction.
Claims are recognised when there exists reasonable certainty with regard to the amounts to be realised and the ultimate collection thereof.
77
[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)
Key managerial personnels and directors [Axis] 1 2 3 4
01/04/2019 01/04/2019 01/04/2019 01/04/2019
to to to to
31/03/2020 31/03/2020 31/03/2020 31/03/2020
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]
Preetpal Singh Amarjeet Kaur
Name of key managerial personnel or director Amar Jeet Singh Amandeep Marwah
Marwah Marwah
Director identification number of key managerial
00580007 01608720 01975581 02545719
personnel or director
Date of birth of key managerial personnel or
02/01/1960 19/07/1978 10/11/1975 01/07/1959
director
Designation of key managerial personnel or director Managing Director Director Director Director
Qualification of key managerial personnel or
GRADUATE GRADUATE GRADUATE GRADUATE
director
Shares held by key managerial personnel or director [shares] 52,20,100 [shares] 13,15,000 [shares] 3,50,000 [shares] 16,61,300
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or
director [Abstract]
Salary key managerial personnel or director 0 0 0 0
Gross salary to key managerial personnel or
0 0 0 0
director
Total key managerial personnel or director
0 0 0 0
remuneration
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(2)
Key managerial personnels and directors [Axis] 5
01/04/2019
to
31/03/2020
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]
Name of key managerial personnel or director Avneet Singh
Director identification number of key managerial personnel or director 02782503
Date of birth of key managerial personnel or director 01/10/1987
Designation of key managerial personnel or director Director
Qualification of key managerial personnel or director GRADUATE
Shares held by key managerial personnel or director [shares] 18,47,500
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 0
Gross salary to key managerial personnel or director 0
Total key managerial personnel or director remuneration 0
78
[301000] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] 1
01/04/2019
to
31/03/2020
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [LineItems]
CSR project or activity identified NA
Other Central
Sector in which project is covered Government Funds
Whether projects or programs undertaken in local area or other NA
Name of state or union territory where projects or programs was undertaken Delhi (NCT)
Name of district where projects or programs was undertaken NA
Budget amount outlay project or program wise 0
Amount spent on projects or programs [Abstract]
Total amount spent on projects or programs 0
Mode of amount spent Directly by company
Disclosure of net profits for last three financial years [Table] ..(1)
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
01/04/2019 01/04/2019 01/04/2019
to to to
31/03/2020 31/03/2020 31/03/2020
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2018-19 2017-18 2016-17
Profit before tax of financial year 29,95,09,502 7,46,12,023 1,04,87,845
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
29,95,09,502 7,46,12,023 1,04,87,845
of Companies (CSR Policy) Rules, 2014

01/04/2019
to
31/03/2020
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Disclosure of composition of CSR committee [TextBlock] [See below]
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Average net profit for last three financial years 12,82,03,123.33
Prescribed CSR expenditure 25,64,062.47
Amount CSR to be spent for financial year 25,34,615.43
Amount CSR spent for financial year 0
Amount spent in local area 0
Amount unspent CSR 25,34,615.43
79
Disclosure of composition of CSR committee [Text Block]

Constitution of CSR Committee
In terms of section 135 of the Companies Act, 2013 and the Rules made thereunder, Board of Directors of the Company at its meeting held on 1st
September, 2020 has constituted a CSR Committee and the following are its members;
Designation
S. No Name Status
1 Mr. Amarjeet Singh Managing Director Chairman
2 Mr. Amandeep Marwah Director Member
3 Mr. Avneet Singh Director Member
80
Details CSR policy [Text Block]

SUPER PLASTRONICS PVT LTD (SPPL)
Corporate Social Responsibility (CSR) Policy
(As approved by the Board of Directors on 5th December, 2020)
INTRODUCTION
Corporate Social Responsibility is not a new concept in India, however, the Ministry of Corporate Affairs, Government of India has recently
notified the Section 135 of the Companies Act, 2013 along with Companies (Corporate Social Responsibility Policy) Rules, 2014 "hereinafter
CSR Rules" and other notifications related thereto which makes it mandatory (with effect from 1st April, 2014) for certain companies who fulfill
the criteria as mentioned under Sub Section 1 of Section 135 to comply with the provisions relevant to Corporate Social Responsibility. CSR is
generally understood as being the way through which a company achieves a balance of economic, environmental and social imperatives ("Triple-
Bottom-Line- approach"), while at the same time addressing the expectations of shareholders and stakeholders.
WHAT IS CSR
The term "Corporate Social Responsibility (CSR)" can be referred as corporate initiative to assess and take responsibility for the company's
effects on the environment and impact on social welfare. The term generally applies to companies efforts that go beyond what may be required by
regulators or environmental protection groups.
Corporate social responsibility may also be referred to as "corporate citizenship" and can involve incurring short-term costs that do not provide an
immediate financial benefit to the company, but instead promote positive social and environmental change.
Moreover, while proposing the Corporate Social Responsibility Rules under Section 135 of the Companies Act, 2013, the Chairman of the CSR
Committee mentioned the Guiding Principle as follows: "CSR is the process by which an organization thinks about and evolves its relationships
with stakeholders for the common good, and demonstrates its commitment in this regard by adoption of appropriate business processes and
strategies. Thus CSR is not charity or mere donations. CSR is a way of conducting business, by which corporate entities visibly contribute to the
social good. Socially responsible companies do not limit themselves to using resources to engage in activities that increase only their profits. They
use CSR to integrate economic, environmental and social objectives with the company's operations and growth."
CSR Policy & Philosophy
SPPL is committed to operate and grow its business in a socially responsible way with a vision to be an environmental friendly corporate citizen.
Social service, ecological balance and environmental protection are in our DNA. SPPL has taken up various Corporate Social Responsibility
(CSR) initiatives earlier and will continue to do so in future.
CSR activities at SPPL reflect its commitment to make things happen at every project we undertake. Our passion in these activities make us more
responsible year after year. As a responsible corporate citizen, we try to contribute for possible social, educational and environmental causes on a
regular basis. We firmly believe that to succeed, an organization must maintain highest standards of corporate behavior towards its investors,
stakeholders, employees and societies in which it operates.
Constitution of a Corporate Social Responsibility Committee of the Board and formulation of a Corporate Social Responsibility Policy has
become mandatory under section 135 of the Companies Act, 2013. As per the said section, the companies having Net worth of INR 500 crore or
more; or Turnover of INR 1000 crore or more; or Net Profit of INR 5 crore or more during the immediately preceding financial year.
Accordingly, our Company has formulated this CSR Policy which encompasses its philosophy and guides its sustained efforts for undertaking and
supporting socially useful programs.
CSR Vision
81
Improve quality of life for all our communities through integrated and sustainable development in every possible way.
What to do when CSR is Applicable
Once a company is covered under the ambit of the CSR, it shall be required to comply with the provisions of the CSR. The companies covered
under the Sub section 1 of Section 135 shall be required to do the following activities:
1. As provided under Section 135(1) itself, the companies shall be required to Constitute Corporate Social Responsibility Committee of the Board
"hereinafter CSR Committee". The CSR Committee shall be comprised of 3 or more directors, out of which at least one director shall be an
independent director.
Provided that where a Company is not required to appoint an independent director under sub-section (4) of section 149, it shall have in its
Corporate Social Responsibility Committee two or more directors.
2. The Board's report shall disclose the compositions of the CSR Committee.
3. All such companies shall spend, in every financial year, at least two per cent of the average net profits of the company made during the three
immediately preceding financial years, in pursuance of its Corporate Social Responsibility Policy. It has been clarified that the average net profits
shall be calculated in accordance with the provisions of Section 198 of the Companies Act, 2013. Also, proviso to the Rule provide 3(1) of the
CSR Rules that the net worth, turnover or net profit of a foreign company of the Act shall be computed in accordance with balance sheet and
profit and loss account of such company prepared in accordance with the provisions of clause (a) of sub-section (1) of section 381 and section 198
of the Companies Act, 2013.
Role of CSR Committee
The CSR Committee constituted in pursuance of Section 135 of the Companies Act, 2013
shall be required to carry out the following activities:
Formulate and recommend to the Board, a Corporate Social Responsibility Policy which shall indicate the activities to be undertaken by the
company as specified in Schedule VII;
Recommend the amount of expenditure to be incurred on the activities referred to in clause (a); and
Monitor the Corporate Social Responsibility Policy of the company from time to time
Constitution of CSR Committee
In terms of section 135 of the Companies Act, 2013 and the Rules made thereunder, Board of Directors of the Company at its meeting held on 1st
September, 2020 has constituted a CSR Committee and the following are its members;
Designation
S. No Name Status
1 Mr. Amarjeet Singh Managing Director Chairman
2 Mr. Amandeep Marwah Director Member
3 Mr. Avneet Singh Director Member
Definitions
82
In this Policy, unless the context otherwise requires;
“Act” shall mean the Companies Act, 2013 including any modifications, amendments or re-enactment thereof.
“Rules” shall mean the Companies (Corporate Social Responsibility) Rules, 2014, including any modifications, amendments or re-enactment
thereof.
“Financial Year” shall mean the period beginning from 1st April of every year to 31st March of the succeeding year.
“Net Profits” shall mean the net profits of the Company as defined under the Act and the Rules based on which a specific percentage for CSR
expenditure has to be calculated.
“Company” shall mean Super Plastronics Private Limited.
“Group Companies” shall mean holding, subsidiaries and associates of the Company.
“Agency” or “Agencies” shall mean any Section 8 Company under the Act or a registered trust / society / Non-Government Organisation /
Institution performing social services for the benefit of the society at large.
“Board” shall mean the Board of Directors of the Company.
“Approved Budget” shall mean the total budget as approved by the Board of the Company, which is to be spent or utilized for CSR activities.
“Annual Plan” shall mean the annual planned CSR expenditure for the year.
“CSR Committee” shall mean the Corporate Social Responsibility Committee as constituted by the Board of Directors of the Company in
accordance with the Act and the Rules made thereunder, comprising of three or more Directors, out of which, at least one director shall be an
Independent Director.
“CSR Officer” shall mean a person engaged by the Company to assist the CSR Committee to implement the CSR activities envisaged under the
Policy.
“CSR Policy” shall mean the Corporate Social Responsibility Policy of the Company, which covers the yearly activities undertaken by the
Company under the policy and the CSR Expenditure thereon.
“CSR Activities” shall mean all the Corporate Social Responsibility activities / programs / initiatives of the company, either ongoing or new,
including but not limited to green belt / environmental protection / ecological balance / slum
rehabilitation / education / sports etc., and those specified in Schedule VII to the Act (as amended from time to time) at corporate office, project
offices of the Company, its subsidiaries and associates wherever located, as recommended by the CSR Committee and approved by the Board.
“CSR Expenditure” shall mean all CSR expenditure as recommended by the CSR Committee and approved by Board of Directors including the
following;
Contributions to CSR activities which shall be implemented and / or executed by the Company.
Contribution to the Corpus of a Trust / Society / Section 8 Companies etc., as long as they are created exclusively for undertaking CSR activities
or where the corpus is created exclusively for the purpose directly relatable to a subject covered in Schedule VII of the Act.
Any other contributions covered under Schedule VII to the Act.
83
“Thrust Areas” shall mean the areas or activities ascribed to them in this Policy, as amended by the CSR Committee, from time to time.
“Trust” shall mean a trust formed and registered under the Indian Trust Act, 1882 and under the Income Tax Act, 1961 for those states where
registration of trust is not mandatory and includes a trust jointly formed and registered by the Company with all or any of its Group Companies.
Words and expressions used and not defined in the Policy shall have the same meanings respectively assigned to them in the Act and / or Rules.
Thrust Areas
While we strive to undertake all or any suitable activity as specified in Schedule VII to the Act, currently, we focus to support and implement the
following activities as our thrust areas;
Training to promote nationally recognized sports.
Providing emergency medical care, preventive health care, sanitization and safe drinking water.
Promoting education to the under privileged children, supporting socially backward people and helping the differently abled people.
Ensuring environmental sustainability, ecological balance, protection of flora and fauna and conservation of natural resources.
Rural Development Projects, promoting gender equality and empowering women.
Implementation
This CSR Policy will be implemented from the succeeding year of a Financial Year in which the Company shows the net profits as per its audited
annual financial statements. Based on the net profits, if any, every year, the CSR Committee will identify the CSR activities including the thrust
areas, annual budget, planned expenditure and implementation schedule etc.
The CSR activities will be carried out directly or indirectly at the corporate office, in and around the areas of the projects of the Company,
Subsidiaries and Associates. However, this shall not bar the Company from pursuing its CSR activities in any other areas. The CSR activities will
be carried out / implemented, directly or indirectly, through other Trust / Society / Section 8 Companies / Agencies established / registered to
carry on the CSR activities as defined under the Rules.
Expenditure not covered or recognised
In terms of the Rules, the following contributions shall not be considered as CSR Expenditure;
Contributions of any amount, whether directly or indirectly, to any political party or any person associated with a political party.
Amount spent, whether directly or indirectly, for the benefit of employees of the Company, its Subsidiaries and Associates and their families.
Expenses incurred by the Company for the fulfillment of obligations any act / statute of regulations (such as labour laws, land acquisition act etc.)
Expenses incurred by the Company for one off events such as marathons / awards / charitable contribution / advertisement / sponsorships of TV
programs etc.
Other contributions / expenses not recognized under the Act / Rules as amended or modified, from time to time.
Annual Spends/Allocation Of Funds Annual Spends/Allocation Of Funds
84
1. The Company would spend not less than 2% of the average Net Profits of the Company made during the three immediately preceding financial
years. The surplus arising out of the CSR activity will not be part of business profits of the Company. The Corpus would thus include the 2% of
average net profits, as aforesaid, any income arising there from and surplus arising out of CSR activities.
2. The Company may build CSR capacities of its personnel and/or those of its implementing agencies through Institutions with established track
records of at least three financial years but such expenditure shall not exceed five percent of total CSR expenditure of the Company in one
financial year.
3. However if the Company ceases to be covered under sub-section (1) of Section 135 of the Act for three financial years, then it shall not be
required to, comply with the provisions laid down under sub-section (2) to (5) of the said section, till such time it meets the criteria specified in
sub-section (1) of the Act.
Monitoring mechanism
The CSR Officer of the Company will coordinate / review the implementation of CSR activities at various areas and report to the Board through
the CSR Committee. The CSR Committee shall meet at least once in a year to monitor the implementation of CSR Plan and its activities. The
Committee shall ensure that the CSR Policy, as amended from time to time, is displayed on the company’s website.
The CSR Committee shall place before the Board, a draft annual report on CSR activities as per the specified format, in a board meeting to be
held in April / May of the following year for Board’s review and finalization. The Board shall include in its report to the shareholders, the annual
report on CSR activities as per the format specified under the Rules.
The Company Secretary of the Company shall assist the CSR Committee and the Board for performing their respective duties under the CSR
Policy, any changes by the Government in the regulations governing the CSR activities.
Funding
1. As per the regulations the company will set aside, for annual CSR activities, an amount equal to 2% of the average net profits of the Company
made during the three immediately preceding financial years.
2. The tax treatment of CSR spent will be in accordance with the Income Tax Act, 1961
as may be notified by the central board of Direct taxes.
Budget
I. The Company Board of Directors shall ensure that in each financial year the Company
spends at least 2% of the average Net Profit made during the three immediate preceding
financial years. ?Net profit? means the net profit as per the financial statement of the company prepared in accordance with the applicable
provisions of the Act, but shall not include the following:
(i) Any profit arising from any overseas branch or branches of the company, whether
operated as a separate company or otherwise, and
(ii) Any dividend received from other companies in India which are covered under and
complying with the provisions of section 135 of the Act.
II. As per section 135 of the Companies Act, the Company will report reasons for under
85
spending of the allocated CSR budget of the current financial year in the template provided
by the Ministry of Corporate Affairs. This reporting will be done Annual Report and signed
off by the Board of Directors.
III. In case of any surplus arising out of CSR projects the same shall not form part of business profits of the Company.
IV. The Company may collaborate or pool resources with other companies to undertake CSR activities, through any non-profit organization, if
required.
Reporting format
Periodic reporting on the CSR activities, execution modalities, implementation schedules etc., to the CSR Committee shall be in the following
format which may be amended by the CSR Committee from time to time.
Budget (Rs) Amount Spent (Rs)

Sl No Company Initiative Schedule VII Activity Execution details Remarks
Amendments To The Policy
The Board of Directors on its own and/or on the recommendation of CSR committee can amend its policy as and when required deemed fit. Any
or all provisions of CSR Policy would be subjected to revision/amendment in accordance with the regulations on the subject as may be issued
from relevant statutory authorities, from time to time.
*****
86

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SUPER PLASTRONICS PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[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

During the year under

Whether there are contracts/arrangements/transactions not at arm's

Disclosure of statement on development and implementation of risk Textual information (7)

The Company have fully

Details on policy development and implementation by company on

Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]

The Company has no

The company has not

The company has not

The Company have fully

Disclosure of contents of corporate social responsibility policy

Disclosure of reasons if company fails to spend prescribed amount on CSR Others

Number of meetings of board [pure] 6

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

CIN: U25201DL1997PTC089294 E-Mail: gauravpkg1@rediffmail.com

(Rs. in Actual Figures)

Particulars 2019-20 2018-19

Total Income 3,410,287,311 2,896,910,036

Expenditure Including Depreciation 3,130,345,293 2,597,400,534

Profit before Tax (PBT) 279,942,017 299,509,503

Provision for Taxes 82,193,141 104,250,000

Deferred tax Assets/(Liabilities) 1,717,779 (357,891)

Net Profit/Loss after Tax 199,466,656 194,901,612

Change in the nature of business, if any

Financial Year 2019-20

State of Companys Affairs

The Company total revenue for the Current year is Rs.3,373,683,655.

Details of the Directors Appointed and Resigned

No change in the Directorship during the year

Dividend and Reserves

No frauds reported by auditors under sub-section (12) of section 143

Material changes & commitments

The steps taken or impact on conservation of energy; NIL

The capital investment on energy conservation equipments;

The efforts made towards technology absorption; NIL

The benefits derived like product improvement, cost reduction, product

In case of imported technology (imported during the last three years

The details of technology imported;

The year of import;

Whether the technology been fully absorbed;

If not fully absorbed, areas where absorption has not taken

The expenditure incurred on Research and Development.

foreign exchange earnings and outgo

Risk Management Policy

Number of Meetings of the Board

Directors Responsibility Statement

Particulars of the Loans, Guarantees, Security or Investments

Particulars of Contracts or Arrangements with the Related Parties

Holding, Subsidiary, Joint Venture and Associates Company Information

The Company has no Subsidiary, Joint Venture and Associates Company.

Declaration Given By Independent Directors

Corporate Social Responsibility

The Company has looking better options to spent CSR Amount.

Nomination And Remuneration Policy

Internal Financial Controls

FOR AND ON BEHALF OF BOARD OF DIRECTORS