Nay Ltd, hee ‘As at Mazeh 31, 2023 nore no, [aaa —| a +492,24,000, 4492,24000 \ Reseres and Surplus a 5392,51,018 779,474 sfrton-currnt Uabuites Jd cong Term Borrowings ‘ 9.,02,560 83.35.32,560 [Deseret Tx Lib Net 5 (23,06,450] 900,207 fourrent uabiiten fe Shore Term Borcowings ‘ ‘ Tate Pabies 7 28,90,500 28,90,500, on omer curren Haiies s 39,95,500 le) shorc-term provisions o é rorat| TIESTO, I EEIEEO] nfassers: sfom-ourrent aasts a sed Assets 10 1593.02.75 18,0827,520 (9 Tangible Assets | Deters tax Asses ey lc) ore Non current meets Jourrentaseots a tovenories| a 5 : rade receives 2 2316,88,576 2.52,4,458 cs cans and cash equivalents 13 123,726 190,500 Ja) snort Term Loans and Advances Ps 1,14,805566 1974072 rorat| {=a srex0] ——a ars] lieniteane Accounting policies 1 For and on behalf of the Board of Director of Navratan Pipe & Profile Ud No hardwaj (Dikgeter) Date: 91.03.2023 uu Place: Now DelhtNavratan Pipe & Profile Ltd. Statement of Profit and Loss Account for the year ending 31st March 2023, ML vm vu, xi xa [amount(s] —] expenses: Jrotal Expenses JPrott before exceptional and extraordinary items and tax any) exceptional items & Extraordinary items Prost Before tax (V-VI) jrax expense 1) income Tax-current year 2) Detered Tax Income Expense) JPrott Lose) for the period from continuing operations Prost /ioss rom discontinuing operations Tax expense of discontinuing operations Pront/{lss) from Discontinuing operations (after tax) (X-X1) Profit (Loss) for the period (IX+XI) learning Per Share Basie Earning per Share Ditutive Earning per Share |steniscant Accounting policies hs per our report of even date aoe Partoalars Tee Sioa a00s-| neat aT evenue fom operations 18 : 9.96;758 other income 16 07391 90,8531 rota Revenue (1) cor of materials consumed 1" : agsear Purchase of stocsin-trade : JCnanges in invectonae of finished stock 18 : : Jrployes benettaexpente » 800 11,19,000 nance ents 20 288 12830 other Sepenaes a 57461 399.000 Depreciation and amortization expense io 2,10 96,565 aw aas® (“er (2,16,49,430) 29,18,706 (49,84,790) 33.778] 157 33.725) o2n] 12.68 (sn 12.64 Date: 31.03.2023 Place: New Delhi For and on behalf of the Board of Directors of Navratan Pipe & Profile Ltd, 1 RaNavratan Pipe & Profile Ltd. Notes to Accounts [Rsthorised Share Cantal [0,00,000 squiy Shares of Rs. 10 each 6,00,00,000 6,00,00,000| Previous Year 60,00,000 Equity shares of Rs 10 each) 6,00,00,000 6,00,00,000 "49,2200 iquity shares of Rs. 10 each fully paid up 4,92,24,000 4,92,24,000, [rcvicus Year 49,22;400 Bqulty Shares of Rs 10 each fly pald up) 392.24 000 3.92.28 000 Note He. 201 Reconeilintion of the' otanding at the and at the end of TORTS a: [Stores camanding ate Depaning of tho Tea aA Taz OOO] aw AEA] —— 4 9,28,000 shares Issued and subseribed during the year % snares ought back During the year g a : [Snares outstanding et the ond of the your BIRO 9zB OOO] — aE OT| — AITO. Note No. 2.02 Details of Shares hold by sharoholders holding more than S% of the aggregate shares inthe Company [Rame at Sharohold oof Sharer hold | Woof Shares FT Sareah Ohana WO DT Paramject Singh 6.00%) am Naresh (7%) T5515 2.95344 3.84568 315,000 ‘eserves and Surplus Particulars [raat aT] Tawra 320% Opening Batnace wornasn) — (14,30,13,260] Jcurrene Year Prost (ater appropriations) (0.879.724 6,22,42,023 [Short Term Capital Gain Protar Ss oRsEN|——eORTAEN Opening ba 15,87,56,000| _18,87,56,000 [Fear TERT SE DOO | TEBE 0OO [rotat Reserve & Surplus & Profit & Lose 5,928,019 7,79,04.749.‘ons Term Borrowings lunsecured Loan From norc's : From Friends &Relatwes 8,35,32,560 35 32,560, 3.35,32,560 335.32560 ‘Amount al] ——Resoat eT] Partioalare Heat 31.05.2025| Ke wt 31-8202 = _ WW} saat Toast RT] Partioulars Tarai oaa0m| —aear shades} [Sunday Creators hr Goode 726,90,500, 75,9050 JSundsy Creditors for Expenses : [roar EDO EO ZEDOEOO] sites et] rey i 31.05-2075| — A at 913-2007 [Raat Toor papa x salary Payable 2,80,500 éwance fons Customers 37,00,000 37,00,000, aout Pertioalare Beat 31,08:2025 Particulars [arm sivoaa030 tosing stock of inventories Note No.12 eee omeuistanding for Less than six months Others 1 Balances with ‘In Fixed Deposit. ‘In Current Account ies & aves Recanabies securty Deposits with Govt. Boies cst lessr lsesr |:avance to Customers 32,55,670 30,97,733 38,28.355 10,26,758, 270,888stock converted ite Pant & Machinery Ciosing Stock i 2s Revaluation of Plant fe Machine 5 9.50,15.646 ota Tw 3x0 i851] Mote Ho. 17, Partioulre Brae 31.05.2025 Opening stock ot raw materia Jada: Purenases tes: losing stock of aw Material : [Fear i 5 BESEEST Hote Ho. 18 Fasust Ra]] ——Rmoust (Ray Particulars Tse 51:05:20 | — he at 31:5.207 er oteo12 Partiot mat Teak a108 3020 stat weltare 350,000 25,360 AD Bank interest ‘Bank charges 245 12,830] enaly : on eo Hote No.2 Toa Fees ‘Advertsing & PublityCar ake Running & Maintenance Conveyance Bxpenses 2.800 Business Promotion Expenses 75,700 Fatiory Bpenses 720,900. Freight 78,400) Medial ox 2.150 ‘Membership Tee 70,500 ‘Office xp 72,500) Forking Emenee 9.500 Rent Lease Rent Tass 734,500. Tour & Traveling 7.150 Printing & Stationery 23 3.890 Repair & Maintenance 72,800. secutive. = 725,000 “Telephone Expenses 5450 3.580 Water Expenses 7.689 9,800 ‘Computer Expense 340) 7,800 Power &electieity xpenses 70560) 752,900 Postage And Courier 7,956. 3.250 Toga & Professional Charges 2500] 710,500 Recruitment expenses zi 9,800 ROC Fling Fees 5 72,900 Latour Charges T3560) 20,500. al BTacsr[eeeueaoer Tar [rarariees Teorecore r Boer —_{o, SOSTTT bares soycssazy eeeeT ‘ecret'oc | aivtz o0c'se Uz corer eos 9% Tes ese su5 SeaTac boes'sc somos eoresrs —[oavarly —[ecvesvre — z190r7 SeLeOCTE poorer sywoudino3 3uns ISTO _feeereee [aver veee | aT eTTTT OT TSO wae Tae [Ore corer ‘o0'00'0s% —foovn0s'2 —f = 00,0005 coo. Toma rN eoveote sev | eeoveote ey | ecacvore way | amcom | eeorsotennaa | ecoveote wey | tov ome Saar ee ae ono SST= ——————— iE or 3600 rd rd 0 wee owe crests [esc wut sist OE U6 TSR 13 06C2 B06 90006 sor e997 LOO sozaveae —Pers'a9' tr ers 99TT 08 oeerseror[rorsvors _ferarrasert [eraser [Tore xa oooooas'e —[oovevoss | ooo oo08'e = or Taree weaecore | —weaecare | —eeoe OTe Teer BOETOTD A “wie | sxvaontwvna [oes ava suom Sear TERT Soon sooan [ae aE £200'€0°TE NO SV 49¥ X¥L NOON! INGaHIOS NOLLWIORNATA “py ongora ® oda wesezaey|Navratan Pipe & Profile Ltd. Note No.5 snded on 31.03.2023 Statement showing cs ion of Deferred tax for lOpening Balance (Deferred Tax Liability) [Timing Difference for the year Depreciation as per Companies Act Depreciation as per Income Tax Act Timing Difference for the year Doferred Tax Assets for the year iClosing Balance (Deferred Tax Liability) 6,09,247 2,10,96,565 1,16,60,624 194,35,941 29,15,706Navratan Pipe & Profile Ltd. ‘STATEMENT OF INCOME & INCOME TAX FOR THE A,¥.2019-20 PAN :AACCNT@S1B Prev, Year: 2019-20 JAdd:10, COMMUNITY CENTER 3 RD FLOOR MAYAPURI Asst. Year: 2020-21 INDUSTRIAL AREA, NEW DELHI-110064 IDor: 19.05.2005 [Particulars ‘Amount(Rs.) | Amount{Rs. INCOME FROM BUSINESS & PROFESSION INet profit as per Profit & Loss Account (2,16,49,430)] (Profit before Income Tax) |Add: Depreciation Considered separately 2,10,96,565 Less: Depreciation as per IT Act 1,16,60,624 lINCOME UNDER THE HEAD BUSINESS & PROFESSION (1,22,18,489) lGross Total Income (1,22,13,489) lLess: Loss of Previous Year For the FY 2013-14 (96,73,502) lFor the FY 2014-15 (2,99,29,110) lFor the FY 2018-19 (2,74,53,670)| lLess: Deduction under Chapter VI : lTotal Income (7,92,69,771)| |rax Thereon @ 20% (1,58,53,954)] [Surcharge(10% E [Education Cess (4%) (6,34,158) ‘Tax Liability (1,64,88,113)| Less: Advance Tax 2 Less: Tax Deducted at Source 21,51,000 |Tax Payable /(Refund Due) (1,86,39,112) |Setoff unabsorbed depreciation S |ADD: Interest u/s 234B |ADD: Interest u/s 234C - lTotal Tax & Interest payable (1,86,39,112) lLess: Self Assessment Tax Paid : [Balance Tax Payable (1,86,39,113)|Navratan Pipe & Profile Ltd. Bi Annexure - 1 ACCOUNTING YEAR 2019-20 Calculation of Book Profit as per section 115 JB: et Profit as per Prof Loss A/c alter tax Jada: Positive adjustments as per section 1158 current income tae Deferred Tax Expense Adjusted profit for section 115JB (1,87,33,724) Less: Negative adjustments as per section 115JB Deferred Tax income / (Expenses) 29,158,706 29,15,706 IBook Profit as per section 115JB income tax under section 115JB @ 19.055% of Book Profit, Since the tax as per other provision of the Income Tax Act is higher than as computed under section 115 JB, the provisions of this section are Jnot applicable ‘As per our report under section 115JB of even date,[Statement showing computation of Long Term Capital Gain on sale of Scrap Plant & Machinery ‘as on 31/03/2020 Full Value of Consideration F28,201.00 ‘Less: Cost of acquisiton "25,670.00. Tong term capital gain ,02,531.00]