Name of the Company

CIN
PAN
Date of Incorporation 26th February 2016
Address

Name of the Signing Director

DIN of the Signing Director
Assisting Director
DIN of the Assisting Director
Financial Year
Previous Year
Current Year Ending
Previous Year Ending
Date of Signing
Place
Authorised Share Capital (Nos.) 10000
Face Value 10
Authorised Share Capital (Rs.) 100000
Issued Share Capital (Nos.) 10000
Issued Share Capital (Rs.) 100000
 0

Particulars Note No. as at as at

A EQUITY AND LIABILITIES
1 Shareholders' funds
(a) Share capital 3 100,000 100,000
(b) Reserves and surplus 4 9,754,091 7,093,464
2 Share application money pending allotment
3 Non-current liabilities
(a) Long-term borrowings 5 - 10,488,112
(b) Deferred tax liabilities (net) 14,890 14,890
(c) Other long term liabilities - -
(d) Long-term provisions - -
4 Current Liabilities
(a) Short term borrowings - 12,150,270
(b) Trade payables 6 - 25,449,981
(c) Other currrent liabilities 7 238,001 3,389,562
(d) Short-term provisions - -

Total 10,106,982 58,686,279

B ASSETS
1 Non-current assets
(a) Fixed assets 8
(i) Tangible assets - -
(ii) Intangible assets - -
(iii) Capital work-in-progress - -
(iv) Intangible assets under development - -
(b) Non-current investments - -
(c) Deferred tax assets (Net) - -
(d) Long term loans and advances - -
(e) Other non-current assets - -
2 Current assets
(a) Current investments - -
(b) Inventories 35,850,133 32,951,505
(c) Trade receivables 9 - 13,832,199
(d) Cash and cash equivalents 10 - 4,309,745
(e) Short-term loans and advances 11 - 6,718,083
(f) Other current assets - -

Total 35,850,133 57,811,532

The accompanying notes form an integral part of the financial statements
As per our report of even date
For
CHARTERED ACCOUNTANTS
Firm Regn. No.

XXX
Partner
Membership No. xxxxx
Date:
Place:
Particulars Note No.
A REVENUE FROM OPERATIONS
1 Revenue from operations (Gross) 12 - 107,492,921
Less: Excise duty - -
Revenue from operations (Net) - 107,492,921
2 Other income - 4,307,587
3 Total revenue (1 + 2) - 111,800,508
4 Expenses
(a) Cost of material consumed 13 - 99,147,469
(b) Purchases of stock-in-trade - -
(c) Changes in inventories of finished goods,
work-in-progress and stock-in-trade 14 -2,898,628 679,193
(d) Employee benefits expenses 15 - 3,950,190
(e) Finance costs 16 - 1,715,166
(f) Depreciation and amortisation expenses 8 - 194,791
(g) Other expenses 17 - 5,457,991
Total expenses -2,898,628 111,144,801
5 Profit / (Loss) before exceptional and extraordinary items
and tax (3 - 4) 2,898,628 655,707
6 Exceptional items - -
7 Profit / (Loss) before extraordinary items and tax (5 + 6) 2,898,628 655,707
8 Extraordinary items
9 Profit / (Loss) before tax (7 + 8) 2,898,628 655,707
10 Tax expenses
(a) Current tax expense for current year -238,001 -222,320
(b) (Less): MAT credit (where applicable) - -
(c) Current tax expense relating to prior years - -
(d) Net current tax expense -238,001 -222,320
(e) Deferred tax - -
11 Profit / (Loss) for the year (9 +10) 2,660,627 433,387
12 Earnings per share (10000 of Rs.10/- each)
(a) Basic 266 43
(b) Diluted - -
13 Earnings per share (excl. extraordinary items) (10000 of Rs.10/- each)
(a) Basic 266 43
(b) Diluted - -
The accompanying notes form an integral part of the financial statements
As per our report of even date
For
CHARTERED ACCOUNTANTS
Firm Regn. No.

XXX
Partner
Membership No. xxxx
Date:
Place:
 0

Notes forming part of the financial statements

Note No. 3 Share capital

as at as at
Particulars
Number of Shares Rs. Number of Shares Rs.
a) Authorised
Equity shares of Rs.10/- each 10,000 100,000 10,000 100,000
b) Issued
Equity shares of Rs.10/- each 10,000 100,000 10,000 100,000
c) Subscribed and fully paid up
Equity shares of Rs.10/- each 10,000 100,000 10,000 100,000

Total 10,000 100,000 10,000 100,000

For the year ended For the year ended

Name of the Shareholders
Number of Shares % of holding Number of Shares % of holding
Equity with voting rights
XXX1 5,000 50% 5,000 50%
XXX2 5,000 50% 5,000 50%
Note No. 9 Trade receivables

Particulars as at as at
Receivables 13,832,199

Total - 13,832,199

Note No. 10 Cash and cash equivalents

Particulars as at as at
Cash 3,548,383
Cash at Bank
Karur Vysya Bank 625,594
ICICI Bank 135,768
Fixed Deposits -

Total - 4,309,745

Note No. 11 Short-term loans and advances

Particulars as at as at
Rental Advances 470,000
Salary Advances 17,000
GST Cash Ledger 200
GST Input Carry Forward 6,088,792
TDS/TCS Receivable 76,092
Other Advances 65,999
Interest Accured on Fixed Deposits -

Total - 6,718,083
Notes forming part of the financial statements

Note No. 12 Revenue from operations (Gross)

for the year

Particulars for the year ended
ended

Sales 107,492,921

Total - 107,492,921

Note No. 0 Other income

for the year

Particulars for the year ended
ended

Discount Received 2,880,730

Schemes and Offers from Livfast 1,426,857
Interest Received from Fixed Deposits -

Total - 4,307,587

Note No. 13 Cost of material consumed

for the year

Particulars for the year ended
ended

Purchases 99,102,137
Delivery Charges 45,332

Total - 99,147,469

Note No. 14 Changes in inventories of finished goods, WIP and stock-in-trade

for the year

Particulars for the year ended
ended

Opening Stock 32,951,505 33,630,698

Less: Closing Stock -35,850,133 -32,951,505

Total -2,898,628 679,193

Note No. 15 Employee benefits expenses

for the year

Particulars for the year ended
ended

Salaries and wages 2,532,437

Directors' Remuneration (Incl. allowance) 1,200,000
Staff welfare 217,753
Wages -
Bonus -

Total - 3,950,190

Note No. 16 Finance costs

for the year

Particulars for the year ended
ended

Bank Charges 46,472

Interest to Livfin 133,242
Interest on Overdraft 746,471
Interest on Kia Car Loan 27,619
Interest on Bajaj Loan 17,724
Interest on Hero Finance 656,346
Processing Fees 87,292

Total - 1,715,166

Note No. 17 Other expenses

for the year

Particulars for the year ended
ended

Audit Fees - Statutory Audit -

Power & Fuel 66,028
Discount -
Rent 1,824,267
Commission -
Advertisement Charges 818,359
Unloading Charges -
Repairs & Maintenances 106,462
Scrap -
Card Machine Charges 66,323
Consultancy & Professional Charges 221,500
Bad Debts -
Travelling & Conveyances 589,591
Insurance 416,752
Income Tax Fy 2020-21 179,905
Interest on Income Tax 27,342
Printing & Stationery 207,199
Office Expenses 230,100
Sales & Promotion Expenses 252,590
Security Charges 198,438
GST Penalty 10,000
ROC Fees Paid -
Communication Charges 105,125
Donation -
Website Maintenance 138,011
Other Expense -

Total - 5,457,991
1 Sales Difference
Debtors 3742534
To Sales 3742534

2 GST Payable/Credit Carry forward

Discount Received 528523
To GST Input Credit 522719
To GST Payable 5804

3 Director Remuneration Payable

Director Remuneration 1200000
To Director Remuneration Payable 1200000

4 Expenses
Staffwelfare 200000
Salary 150000
Travelling & Conveyances 320000
Creditors 3630000
To Cash 4300000
Trial Balance
1-Apr-22 to 31-Mar-23
Head-office
Particulars 1-Apr-22 to 31-Mar-23
Closing Balance
Debit Credit
Capital Account 7,193,464.00
Mr. Manthiram Share Capital 50,000.00
Mrs. Perachi Selvi Share Capital 50,000.00
Reserves & Surplus 7,093,464.00
Loans (Liability) 307,664.51 17,685,616.18
Bank OD A/c 9,199,874.32
Karur Vysya Bank (OD A/C) 9,199,874.32
Secured Loans 6,324,407.64
Bajaj Finserv P403PHF3055968 2,513,083.00
Hero Fincorp Limited 3,811,324.64
Unsecured Loans 307,664.51 2,161,334.22
Directors Current Account 307,664.51 2,161,334.22
Exide Life Insurance 25,188.19
LIC 81,528.00
Mr.Manthiram Current Account 658,529.22
Mrs.Perachi Selvi Current Account 1,502,805.00
SBI CC Paid 3,720.00
Tuition Fees 197,228.32
Current Liabilities 40,668,799.76 61,969,478.82
Duties & Taxes 35,146,473.32 22,517,485.18
GST 35,146,473.32 22,497,285.18
CGST 10,955,465.86 11,147,923.09
Cgst 14% 29,401.58
Cgst 6% 1,723.71
Cgst 9% 15,865.70
CGST Input @ 14% 7,319,006.59
CGST Input @ 1.5% 455.51
CGST Input @ 2.5% 1,067.94
CGST Input @ 6% 197,312.78
CGST Input @ 9% 3,390,632.05
CGST OUTPUT 6%
CGST Output @ 14% 7,435,122.62
CGST Output @ 6% 132,786.21
CGST Output @ 9% 3,580,014.26
IGST 5,843,592.85 202,418.25
Igst Input 12% 12,169.25
IGST Input @ 18% 3,229,269.19
IGST Input @ 28% 2,602,154.41
IGST Output @12% 9,846.42
IGST Output @ 18% 47,654.23
IGST Output @ 28% 144,917.60
SGST 10,954,486.61 11,146,943.84
Sgst 14% 29,401.58
Sgst 6% 1,723.71
Sgst 9% 15,865.70
 SGST Input @ 14% 7,319,006.59
SGST Input @ 1.5% 455.51
SGST Input @ 2.5% 1,067.94
SGST Input @ 6% 197,312.78
SGST Input @ 9% 3,389,652.80
SGST OUTPUT 6%
SGST Output @ 14% 7,435,122.62
SGST Output @ 6% 132,786.21
SGST Output @ 9% 3,579,035.01
GST Cash Ledger 200.00
GST Input Carry Forward 6,088,792.00
GST Payable 1,303,936.00
Gst Sales
Cgst 14%
Cgst 9%
Sgst 14%
Sgst 9%
TDS Payable 20,200.00
Provisions 14,890.00
Deffered Tax Liability 14,890.00
Sundry Creditors 5,522,326.44 39,437,103.64
Fixed Assets 970,817.04
Computer & Accessories 41,249.00
Laptop 1 14,255.00
Laptop 2 11,446.00
Tally Prime - Alapakkam 14,474.00
TALLY SOFTWARE -GOLD 1,074.00
Furniture & Fittings 66,467.00
Furniture & Fittings 16,020.00
Office Equipment 2 43,768.00
Office Equiptment 1 6,679.00
OFFICE EQUIPMENT 31,998.00
Plant & Machinery 111,938.00
Canon P Laser Printer LBP6230DN 11,435.00
Carrier 1.5 Ton Split Airconditioner 20,418.00
Impex 32" LED TV 9,849.00
Mobile Phone 1 3,514.00
Mobile Phone 2 23,754.00
Mobile Phone 3 5,575.00
Mobile Phone 4 7,135.00
Mobile Phone 5 1,833.00
Mobile Phones 1 18,636.00
WEIGHTING MACHINE 9,789.00
Vehicles 655,093.00
Hp 280 Pro G9 Desktop 52,750.00
LED AUS Board 3x.05 Feet 7,000.00
Zebronics 19" LCD Monitor 4,322.04
Investments 1,551,862.00
Fixed Deposit (OM Electronics & Batteries P Ltd) 1,500,000.00
Interest Accural on Fixed Deposits 51,862.00
Current Assets 62,206,660.00 16,296,227.07
 Opening Stock 32,951,505.00
Stock 32,951,505.00
Loans & Advances (Asset) 743,219.00
Rental Advance 470,000.00
Gudu - New Shop Advance 82,000.00
KODAMBAKKAM SHOP ADVANCE 60,000.00
OMEB- KANCHIPURAM - ADVANCE 50,000.00
OMEB - STAFF HOUSE -ADVANCE 50,000.00
Staff Room Advance 128,000.00
Tirunelveli - Advance 100,000.00
Advance 40,999.00
Esakki House Rental -Advance 30,000.00
Kamalanathan.S (H.O.Staff) 10,000.00
Kennedy - Advance 25,000.00
Parthasarathy Srinivasan New HO Ambattur 1,000.00
Salary Advance 35,667.00
Staff Room Advance(New) 30,000.00
TCS 74,800.00
TDS Receivable Fy 2022-23 25,753.00
Sundry Debtors 23,587,459.61 16,296,227.07
Cash-in-Hand 4,343,906.60
Cash 4,330,544.60
Petty Cash 13,362.00
Bank Accounts 580,569.79
ICICI Bank 28,155.71
Karur Vysya Bank 552,414.08
Branch / Divisions 630,157.00 33,942,224.33
Avm Traaders 630,157.00
Omelectronics and Batteries Pvt Ltd-Guduvanchery 11,077,781.33
Omelectronics and Batteries Pvt Ltd -H.O
Om Electronics & Batteries Pvt Ltd-Alapakkam 1,302,177.00
Om Electronics & Batteries Pvt Ltd - H.O
Omelectronics & Batteries Pvt Ltd- Vanuvampet 21,562,266.00
Suspense A/c 85,054.00 182,650.00
Check Suspense 24,954.00
Suspense ICICI 54,030.00
Suspense KVB 59,670.00
Suspense KVB O/D 68,950.00
Suspenses 60,100.00
Sales Accounts 415,025.15 95,972,712.09
Gst Sales 42,437,822.40
Gst Sales 12%
GST Sales 18% 25,701,437.67
GST Sales 28% 25,537,808.09
Gst Sales @ 12% 1,431,281.69
GST Sales @ 18%
GST Sales @ 28%
Gst Sales Common
IGST Sales 12% 47,767.86
IGST Sales 18% 50,635.59
IGST Sales 28% 287,250.22
 IGST SALES @18%
IGST Sales @ 28%
IGST Sales Common 478,708.57
Sales Return 384,618.89
Sales Return 28% 30,406.26
Transfer for Sales - Branch
Purchase Accounts 122,775,636.33 6,351,618.45
Incentives - Livfast 1,854,579.55
Festive Bonus - Livfast 55,000.00
Livfast Scheme 155,450.55
Pay More Earn More Scheme - Livfast 250,183.00
Reimbursement Misc. Income - Livfast 13,125.00
Sales Discount @ 1% - Livfast 193,091.00
Scheme on Primary Sale - Livfast 252,408.00
Slab Difference - Livfast 315,988.00
Stock Coverage on Prim 322,334.00
Sup of FOS - Livfast 65,000.00
Travelicious Offer - Livfast 232,000.00
Discount Received 4,497,038.90
GST PURCHASE 12,547,417.92
GST Purchase 12% 195,182.62
GST Purchase @ 12% 2,916,964.73
GST Purchase @ 18% 33,878,657.77
GST Purchase @ 28% 45,555,144.42
IGST Purchase @ 12% 103,480.00
IGST Purchase @ 18% 18,171,406.46
IGST Purchase @ 28% 9,407,382.41
Direct Expenses 1,016.47
Freight Charges 1,016.47
Indirect Incomes 104,814.45
Delivery Charges 26,000.00
Interest Received on Fixed Deposits 57,051.00
Miscellaneous Income 4.00
Service Charges 19,817.00
Sundry Received 1,942.45
Indirect Expenses 10,601,751.94 515,638.81
Advertisment Charges 780,874.91
Advertisement Charges @ 18% 56,875.42
Advertisement Exp 168,046.67
Advertisement Exp 5% 41,338.00
Indiamart Intermesh Ltd 169,593.82
Just Dial Ltd 341,821.00
Mogappair Mail 3,200.00
Commission Charges 66,959.00
Order Commission 66,959.00
Communication Charges 86,368.70
Aitel Postpaid Recharge 1,059.00
Aitel Postpaid Recharge (Shanmugam) 1,059.00
Jio Recharge 666.00
Jio Recharge(93459 60991) 666.00
Airtel Postpaid 11,289.84
BSNL 2,682.00
Jio Recharge 24,688.36
Telephone Bill, Internet, Recharges 41,688.22
Vodafone Recharge 4,295.28
Discount Allowed 54,667.00
Discount Allowed 54,667.00
Scheme Battery
Donation 28,625.70
Aalam Viluthugal Association - (Danation) 10,000.00
Donation & Charity 18,625.70
Electricity Charges 72,332.78
Electricity Charges 60,570.70
Electricity Charges - Guduvanchery 3,411.00
Electricity Charges-Staff Room 459.00
Electricity Charges- Vanumpet 7,892.08
Finance Charges 2,125,311.06 2,208.81
Card Machine Charges 48,969.75
Card Machine Rent 7,843.48
Card Swipe Charges 30,624.71
Eazypay ICICI Card Machine Charges 10,501.56
Hero Finance Charges 536,220.03 2,208.81
Charges - Hero Fincorp 544.39
Hero Finance - Loan Processing Charges 2,208.81
Interest - Hero Fincorp 535,675.64
Bajaj Loan Interest 401,217.48
Bank Charges 94,481.22
Herofincorp Renewal Charges 29,480.00
Icici Card Machine Charges 992.03
Interest OD A/C KVB 938,534.00
Kvb Od A/c Renewal Charges 75,416.55
Fuel Expenses 809,578.69
Fuel Expense 4,500.00
Petrol Exp 781,006.69
Petrol Exp - Guduvanchery Branch 15,572.00
Petrol Exp- Vanumpet Branch 3,500.00
Tollgate Charges and Fastag Recharge 5,000.00
Insurance 351,673.00
ADITYA BIRLA SUNLIFE INSURANCE 204,500.00
Insurance Paid 103,182.00
Metlife Insurance 7,966.00
New India Assurance Co -Insurance 11,151.00
Star Health Life Insurance 24,874.00
Printing & Stationery 130,080.80
Packing Tape 1,000.00
Printing & Stationery 58,389.80
Printing & Stationery 18% 70,691.00
Professional Charges 133,140.00
Professional Fees 133,140.00
Rent Paid 1,588,720.00
Godown - Rent (Madhuravoyal) 660,000.00
Guduvanchery Rent 132,720.00
 Nerkundram - Rent 552,000.00
Staff Room Rent 93,500.00
Vanumpet - Rent 150,500.00
Salary Paid 2,535,028.00
Salary Paid 2,535,028.00
Staff Welfare 82,307.35
Staff Welfare 37,737.35
Tea Expenses 44,570.00
Unloading Charges 62,338.00
Loading Unloading Charges 62,338.00
Vehicle Insurance 13,273.00
INSURANCE (Verna Car) 13,273.00
Vehicle Maintenance 192,967.40
Vechicles Maintainces- Head Office 35,754.20
Vehicle Maintenance 154,678.20
Vehicle Maintenance- Vanumpet 2,535.00
Website Expenses 347,167.00
AIDC Infotech Old 73,350.00
Google India Pvt Ltd 273,817.00
Bank Charges
Card Swipe Charges
CORPORATION TAX 12,150.00
Delivery Charges
Discount Allowed
Gem Registration 25,000.00
General Exp 115,609.75
Gift Expenses 15,429.00
Installation Charges 5,550.00
Interest on Income Tax Fy 2021-22 19,076.84
Labour Charges 12,000.00
Meeting Exp 115,341.00
Miscellaneous Expenses 3,200.00
Office Exp 78,716.03
Office Expenses @ 18% 110,101.58
Office Maintenance 18,994.24
Old Scrab 416,980.00
Old Scrab-Battery
Old Scrap
Order Commission
Paytem -Rent 125.08
Postage & Courier 1,195.00
Professional Tax 17,206.00
Rent Payable 90,900.00
Repairs & Maintenance 14,113.74
Rounded Off
Round Off 21.25
Sale Tax Penalty 55,000.00
SBI Life Insurance 99,039.00
Scheme Battery
Security Services - Delta Force 192,158.00
Service Charge -Indirect Exp 9,000.00
Sundry Received
Swamy Puja Expense 295.41
Tally Renewal 12,744.00
Transport Charges 83,381.00
Travelling Expense 3,700.00
Vehicle Insurance 19,738.00
VGN Raksha Flat Maintenance 24,500.00
Water Can Expenses 7,215.00
Website Charges 75,289.63
Grand Total 240,214,444.20 240,214,444.20
 Guduvancherry Alapakkam
1-Apr-22 to 31-Mar-23 1-Apr-22 to 31-Mar-23
Closing Balance Closing Balance
Debit Credit Debit Credit

3,879.02 2,456,812.64 281,321.64

3,879.02 2,456,812.64 281,321.64
3,879.02 2,456,812.64 281,321.64
1,939.51 1,227,115.70 140,660.82
1,443.75

495.76

916,407.94 122,253.09
18,699.11
292,008.65 18,407.73
5,162.50

5,162.50
1,939.51 1,224,534.44 140,660.82
1,443.75

495.76
 913,826.68 122,253.09
18,699.11
292,008.65 18,407.73

1,506,144.67 30,053.00 59,010.00

 1,506,144.67 30,053.00 59,010.00

11,077,781.33 1,301,609.00

11,077,781.33

1,301,609.00

15,820.98 10,111,175.59 1,079,278.40

4,196,796.17 348,680.42

101,926.97
628,671.01
289,866.06
1,797,151.19
3,803,161.96
 18,437.50

15,820.98

5,762.71

4,835.23 10,420.00 18.96

 610.00

4,825.00

9,810.00

10.23
18.96
12,608,461.23 12,608,461.23 1,360,619.00 1,360,619.00
 VP
1-Apr-22 to 31-Mar-23
Closing Balance
Debit Credit Nature Balance Adjustment
Group
-50,000.00
-50,000.00
-7,093,464.00
Group
Group
-9,199,874.32
Group
-2,513,083.00
-3,811,324.64
Group
Group
25,188.19
81,528.00
-658,529.22
-1,502,805.00 -547000
3,720.00
197,228.32
4,320,099.36 Group
4,320,099.36 Group
4,320,099.36 Group
2,156,209.44 Group
30,845.33
1,723.71
16,361.46
7,319,006.59
455.51
1,067.94
197,312.78
3,390,632.05
6,069.63 -6,069.63
1,684,209.20 -10,157,992.85
-151,485.32
465,930.61 -4,356,361.25
7,680.48 Group
12,169.25
3,229,269.19
2,602,154.41
-9,846.42
2,867.84 -50,522.07
4,812.64 -154,892.74
2,156,209.44 Group
30,845.33
1,723.71
16,361.46
 7,319,006.59
455.51
1,067.94
197,312.78
3,389,652.80
6,069.63 -6,069.63
1,684,209.20 -10,155,411.59
-151,485.32
465,930.61 -4,355,382.00
200.00
6,088,792.00
1,303,936.00
- -522719
- -5804
-
-
-
-20,200.00
Group
-14,890.00
-33,914,777.20 3630000
Group
Group
14,255.00
11,446.00
14,474.00
1,074.00
Group
16,020.00
43,768.00
6,679.00
31,998.00
Group
11,435.00
20,418.00
9,849.00
3,514.00
23,754.00
5,575.00
7,135.00
1,833.00
18,636.00
9,789.00
655,093.00
52,750.00
7,000.00
4,322.04
Group
1,500,000.00
51,862.00
531,641.26 564,598.18 Group
 Group
32,951,505.00
Group
Group
82,000.00
60,000.00
50,000.00
50,000.00
128,000.00
100,000.00
40,999.00
30,000.00
10,000.00
25,000.00
1,000.00
35,667.00
30,000.00
74,800.00
25,753.00
531,641.26 564,598.18 8,793,377.29 3742534
Group
4,330,544.60 -4300000
13,362.00
Group
28,155.71
552,414.08
21,562,266.00 Group
630,157.00
-11,077,781.33 568
21,562,266.00 32,640,047.33
-1,302,177.00
1,301,609.00
-21,562,266.00
Group
24,954.00
-54,030.00
-59,670.00
-68,950.00
60,100.00
17,344,229.87 Group
-46,983,298.99 -3742534
67,678.28 -67,678.28
2,503,411.14 -28,306,775.78
6,189,689.75 -32,356,168.85
-1,721,147.75
-1,797,151.19
-3,803,161.96
8,550,330.26 -8,550,330.26
-47,767.86
-50,635.59
-287,250.22
 6,186.44 -6,186.44
-18,437.50
26,934.00 -505,642.57
400,439.87
30,406.26
-5,762.71
Group
Group
-55,000.00
-155,450.55
-250,183.00
-13,125.00
-193,091.00
-252,408.00
-315,988.00
-322,334.00
-65,000.00
-232,000.00 547000
-4,497,038.90 528523
12,547,417.92 -568
195,182.62
2,916,964.73
33,878,657.77
45,555,144.42
103,480.00
18,171,406.46
9,407,382.41
Group
1,016.47
213.00 Group
-26,000.00
-57,051.00
-4.00
-19,817.00
213.00 -2,155.45
135,287.74 54.59 Group
Group
56,875.42
168,046.67
41,338.00
169,593.82
341,821.00
3,200.00
Group
66,959.00
Group
Group
1,059.00
Group
666.00
11,289.84
 2,682.00
24,688.36
41,688.22
4,295.28
Group
54,667.00
-
Group
10,000.00
18,625.70
Group
60,570.70
3,411.00
459.00
7,892.08
Group
Group
7,843.48
30,624.71
10,501.56
Group
544.39
-2,208.81
535,675.64
401,217.48
94,481.22
29,480.00
992.03
938,534.00
75,416.55
Group
4,500.00
781,006.69
15,572.00
3,500.00
5,000.00
Group
204,500.00
103,182.00
7,966.00
11,151.00
24,874.00
Group
1,000.00
58,389.80
70,691.00
Group
133,140.00
Group
660,000.00
132,720.00
 552,000.00
93,500.00
150,500.00
Group
2,535,028.00
Group
37,737.35
44,570.00
Group
62,338.00
Group
13,273.00
Group
35,754.20
154,678.20
2,535.00
Group
73,350.00
273,817.00
-
-610.00
12,150.00
-
72,630.74 77,455.74
25,000.00
115,609.75
15,429.00
-5,550.00
19,076.84
12,000.00 150000
115,341.00
3,200.00
78,716.03
110,101.58
18,994.24
-416,980.00
-9,810.00
53,250.00 53,250.00
5,800.00 5,800.00
125.08
1,195.00
17,206.00
-90,900.00
14,113.74
10.23
54.59 -52.30
55,000.00
99,039.00
3,607.00 3,607.00
192,158.00
9,000.00
 -
295.41
12,744.00
83,381.00
3,700.00 320000
19,738.00
24,500.00
7,215.00 200000
75,289.63
22,229,195.00 22,229,195.00 0.00 -
Closing Balance Ledger

-50,000.00
-50,000.00
-7,093,464.00

-9,199,874.32 KVB OD

-2,513,083.00 Bajaj
-3,811,324.64 Hero FIN

25,188.19 Due to dir

81,528.00 Due to dir
-658,529.22 Due to dir
-2,049,805.00 Due to dir
3,720.00 Due to dir
197,228.32 Due to dir

30,845.33 GST Py
1,723.71 GST Py
16,361.46 GST Py
7,319,006.59 GST Py
455.51 GST Py
1,067.94 GST Py
197,312.78 GST Py
3,390,632.05 GST Py
-6,069.63 GST Py
-10,157,992.85 GST Py
-151,485.32 GST Py
-4,356,361.25 GST Py

12,169.25 GST Py
3,229,269.19 GST Py
2,602,154.41 GST Py
-9,846.42 GST Py
-50,522.07 GST Py
-154,892.74 GST Py

30,845.33 GST Py
1,723.71 GST Py
16,361.46 GST Py
 7,319,006.59 GST Py
455.51 GST Py
1,067.94 GST Py
197,312.78 GST Py
3,389,652.80 GST Py
-6,069.63 GST Py
-10,155,411.59 GST Py
-151,485.32 GST Py
-4,355,382.00 GST Py
200.00 GST Cash
6,088,792.00 GST Py
1,303,936.00 GST Py
-522,719.00 GST Py
-5,804.00 GST Payable
- GST Py
- GST Py
- GST Py
-20,200.00 TDS py

-14,890.00 DTL
-30,284,777.20 Creditors

14,255.00
11,446.00
14,474.00
1,074.00

16,020.00
43,768.00
6,679.00
31,998.00

11,435.00
20,418.00
9,849.00
3,514.00
23,754.00
5,575.00
7,135.00
1,833.00
18,636.00
9,789.00
655,093.00
52,750.00
7,000.00
4,322.04

1,500,000.00 FD
51,862.00 Int acc
32,951,505.00

82,000.00 Rent Adv

60,000.00 Rent Adv
50,000.00 Rent Adv
50,000.00 Rent Adv
128,000.00 Rent Adv
100,000.00 Rent Adv
40,999.00 Oth Adv
30,000.00 Rent Adv
10,000.00 Salary
25,000.00 Oth Adv
1,000.00 Salary
35,667.00 Salary
30,000.00 Salary
74,800.00 TCS Re
25,753.00 TCS Re
12,535,911.29 Debtors

30,544.60 Cash
13,362.00 Cash

28,155.71 ICICI
552,414.08 KVB

630,157.00 Debtors
-11,077,213.33
32,640,047.33
-1,302,177.00
1,301,609.00
-21,562,266.00

24,954.00 Debtors
-54,030.00 Debtors
-59,670.00 Debtors
-68,950.00 Debtors
60,100.00 Debtors

-50,725,832.99 Sales
-67,678.28 Sales
-28,306,775.78 Sales
-32,356,168.85 Sales
-1,721,147.75 Sales
-1,797,151.19 Sales
-3,803,161.96 Sales
-8,550,330.26 Sales
-47,767.86 Sales
-50,635.59 Sales
-287,250.22 Sales
 -6,186.44 Sales
-18,437.50 Sales
-505,642.57 Sales
400,439.87 Sales
30,406.26 Sales
-5,762.71 Sales

-55,000.00 SOLIV
-155,450.55 SOLIV
-250,183.00 SOLIV
-13,125.00 SOLIV
-193,091.00 SOLIV
-252,408.00 SOLIV
-315,988.00 SOLIV
-322,334.00 SOLIV
-65,000.00 SOLIV
315,000.00 SOLIV
-3,968,515.90 DR
12,546,849.92 Pur
195,182.62 Pur
2,916,964.73 Pur
33,878,657.77 Pur
45,555,144.42 Pur
103,480.00 Pur
18,171,406.46 Pur
9,407,382.41 Pur

1,016.47 DC

-26,000.00 DC
-57,051.00 IRFC
-4.00 R&M
-19,817.00 R&M
-2,155.45 R&M

56,875.42 Adv
168,046.67 Adv
41,338.00 Adv
169,593.82 Adv
341,821.00 Adv
3,200.00 Adv

66,959.00 Commission

1,059.00 Comm

666.00 Comm
11,289.84 Comm
 2,682.00 Comm
24,688.36 Comm
41,688.22 Comm
4,295.28 Comm

54,667.00 DA
- DA

10,000.00 Don
18,625.70 Don

60,570.70 Power
3,411.00 Power
459.00 Power
7,892.08 Power

7,843.48 CMC
30,624.71 CMC
10,501.56 CMC

544.39 Loan Proc

-2,208.81 Loan Proc
535,675.64 Int on HFIN
401,217.48 Int on Baj
94,481.22 BC
29,480.00 Loan Proc
992.03 CMC
938,534.00 Int on OD
75,416.55 Loan Proc

4,500.00 Power
781,006.69 Power
15,572.00 Power
3,500.00 Power
5,000.00 Power

204,500.00 Ins
103,182.00 Ins
7,966.00 Ins
11,151.00 Ins
24,874.00 Ins

1,000.00 P&S
58,389.80 P&S
70,691.00 P&S

133,140.00 PC

660,000.00 Rent
132,720.00 Rent
 552,000.00 Rent
93,500.00 Rent
150,500.00 Rent

2,535,028.00 Salary

37,737.35 SW
44,570.00 SW

62,338.00 DC

13,273.00 Ins

35,754.20 R&M
154,678.20 R&M
2,535.00 R&M

73,350.00 Web Main

273,817.00 Web Main
-
-610.00 CMC
12,150.00 DR
-
77,455.74 DA
25,000.00 SPE
115,609.75 DR
15,429.00 DR
-5,550.00 DR
19,076.84 Int on IT
162,000.00 Salary
115,341.00 SPE
3,200.00 OE
78,716.03 OFM
110,101.58 OFM
18,994.24 R&M
-416,980.00 DR
-9,810.00 DR
53,250.00 DR
5,800.00 Commission
125.08 OE
1,195.00 Comm
17,206.00 Salary
-90,900.00 Rent Py
14,113.74 R&M
10.23 OE
-52.30 OE
55,000.00 DR
99,039.00 Ins
3,607.00 SOLIV
192,158.00 Sec. ch.
9,000.00 OE
 -
295.41 OE
12,744.00 R&M
83,381.00 DC
323,700.00 T&C
19,738.00 Ins
24,500.00 Rent
207,215.00 sw
75,289.63 Web Main
-0.00
 0
0
0

Note No. 8 Fixed assets

Gross Block Accumulated Depreciation Net Block
Particulars Balance as at Balance as at Balance as at Deprn. for Balance as at Balance as at Balance as at
Additions Disposals
4/1/2022 3/31/2023 4/1/2022 the year 3/31/2023 3/31/2023 3/31/2022
1) Tangible Asset
a) Furniture and Fittings
Owned
Taken under finance lease
Given under operating lease

b) Computer and Accessories

Owned
Taken under finance lease
Given under operating lease

c) Plant and Machinery

Owned
Taken under finance lease
Given under operating lease

Sub-Total - - - - - - - - -

2) Intangible Asset - - - - - - - - -

Sub-Total - - - - - - - - -

3) Capital work-in-progress - - - - - - - - -

Sub-Total - - - - - - - - -

4) Intangible assets under development - - - -

Sub-Total - - - - - - - - -

Grand Total - - - - - - - - -
 0

Fixed Assets Detailed Schedule

S.No. Nature of Assets Category Rate Date of Purch. Useful days

1 Furniture & Fittings Furniture and Fittings 24.99% 4/1/2019 1,825
2 Office Equipment Furniture and Fittings 24.99% 4/1/2019 1,825
3 Vehicles Plant and Machinery 16.67% 4/1/2019 2,555
4 Mobile Phones Plant and Machinery 34.24% 3/2/2020 1,095
5 Omni Cabs Plant and Machinery 14.44% 3/2/2020 2,555
6 Software Computer and Accessories 50.00% 4/1/2019 1,095
7 Carrier 1.5 Ton Split Aircondit Plant and Machinery 14.44% 2/22/2021 1,095
8 Mobile Phones Plant and Machinery 34.24% 5/26/2020 1,095
9 Mobile Phones Plant and Machinery 34.24% 8/14/2020 1,095
10 Mobile Phones Plant and Machinery 34.24% 11/3/2020 1,095
11 Mobile Phones Plant and Machinery 34.24% 12/29/2020 1,095
12 Laptop Computer and Accessories 34.24% 7/10/2020 1,095
13 Laptop Computer and Accessories 34.24% 9/7/2020 1,095
14 Weighing Scale Plant and Machinery 14.44% 7/27/2020 2,555
15 Mobile Phones Plant and Machinery 34.24% 12/1/2021 3,650
16 Canon P Laser Printer LBP623 Plant and Machinery 34.24% 11/12/2021 3,650
17 Impex 32 LED TV Plant and Machinery 34.24% 12/8/2021 3,650
18 Office Equipment Furniture and Fittings 24.99% 10/16/2021 3,650
19 Tally prime - Alapakkam Computer and Accessories 50.00% 11/8/2021 3,650
20 Mobile Phones Plant and Machinery 34.24% 10/13/2022 3,650
21 HP 280 Pro G9 Desktop Computer and Accessories 50.00% 2/2/2023 3,650
22 LED AUS Board 3X.05 Feet Computer and Accessories 50.00% 12/30/2022 3,650
23 Zebronics 19 LCD Monitor Computer and Accessories 50.00% 10/29/2022 3,650
 3/31/2022 3/31/2023
used days current year Scrap Value Depr. Value Opg. Value Addition Deletion Clg. Value
1,095 365 - 36,600 36,600 36,600
1,095 365 - 101,530 101,530 101,530
1,095 365 43,616 828,701 872,317 872,317
759 365 411 7,803 8,214 8,214
759 365 15,739 299,041 314,780 314,780
1,095 365 637 12,107 12,744 12,744
402 365 - 24,218 24,218 24,218
674 365 - 50,866 50,866 50,866
594 365 540 10,258 10,798 10,798
513 365 630 11,969 12,599 12,599
457 365 153 2,898 3,050 3,050
629 365 1,441 27,372 28,813 28,813
570 365 1,078 20,473 21,550 21,550
612 365 634 12,046 12,680 12,680
120 365 1,050 19,950 21,000 21,000
139 365 658 12,493 13,150 13,150
113 365 551 10,466 11,017 11,017
166 365 377 7,158 7,535 7,535
143 365 900 17,100 18,000 18,000
- 169 - 31,998 31998 31,998
- 57 - 52,750 52750 52,750
- 91 - 7,000 7000 7,000
- 153 - 4,322 4322 4,322
 3/31/2023
Depr. Opg. Depr. YearDepr. Clg Clg. WDV Opg. WDV
20,580 4003 24,583 12,017 16,020 16020
57,762 10938 68,700 32,830 43,768 43768
445,160 71207 516,367 355,950 427,157 427157
4,700 1203 5,903 2,311 3,514 3514
86,844 32914 119,758 195,022 227,936 227936
11,670 537 12,207 537 1,074 1074
3,800 2948 6,748 17,470 20,418 20418
27,112 8133 35,245 15,621 23,754 23754
5,223 1909 7,132 3,666 5,575 5575
5,464 2443 7,907 4,692 7,135 7135
1,217 628 1,845 1,205 1,833 1833
14,558 4881 19,439 9,374 14,255 14255
10,104 3919 14,023 7,527 11,446 11446
2,891 1414 4,305 8,375 9,789 9789
2,364 6381 8,745 12,255 18,636 18636
1,715 3915 5,630 7,520 11,435 11435
1,168 3372 4,540 6,477 9,849 9849
856 1669 2,525 5,010 6,679 6679
3,526 7237 10,763 7,237 14,474 14474
5073 5,073 26,925 -
4119 4,119 48,631 -
873 873 6,127 -
906 906 3,416 -