taxmann.com wor taxmann.com Research ot Schedule Ill, Companies Act, 2013 S scHEDULE I1* [Se setion 129} EpIVISION FINANCIAL STATEMENTS FOR A COMPANY WHOSE FINANCIAL STATEMENTS ARE REQUIRED TO COMPLY WITH THE COMPANIES, (ACCOUNTING STANDARDS) RULES, 2006 GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEBT AND STATEMENT OF PROFIT AND LOSS OF A COMPANY, General Instructions 1, Where compliance with the requirements ofthe Act incuding Accounting Standards as applicable tothe companies require ay change in treatment or disclosure ineluding addition, amendment, substitution or deletion inthe head or sub-head or any changes, inter se, in the financial statements satemets Forming part ‘hereo, the sae shall be made and the requirements ofthis Schedule shall stand modtied accordingly. 2, The disclosure requirements specified in ths Schedule ae in addition to and notin subsituion of th dislosure requirements specified in the Accounting Standards prescribed under the Companies Act, 2013, Adon diselosures specified inthe Aecountng Standard shall be made in the notes to accounts or by ‘way of addtional statement unless required tobe disclosed on the face ofthe Financial Staement, Similarly, all other dicloures as required by the Companies ‘Act salle made nthe notes to sosounts in addition tothe requirement et out inthis Schedule. 43. () Notes to accounts shall contain information in addition o that presented in the Finacial Statements and shall provide where required (a) narative ‘descriptions or disagavegations of items recognised in those statemets; and (8) information about items thet do not qualify for recognition in those statements i Bach item on the face of the Balance Shect and Statement of Profit and Loss shall be cost-efereaced to any related information in the nots 1 accounts, In preparing the Financial tsements including the noes to accounts, a balance shall be maintained between providing excessive etal tat may not assist utes of Finacial statements and not providing important information as result of too much aggregation 4. @ Depending upon the ttl income] ofthe company, the Figures appestng in the Financial Statement [sal] be rounded off x given below: — Sito ncomel Rounding of (@) less than one handed errs mupoos To the nearest hundreds thousands, aks or million, or decimals thereoh (@) one hundred crore rupees or more othe nearest lakhs, millions or rors, or decimal thereof. (i Once a unit of measurement is used, it should) be wed uniformly in the Financial Statements 5. Except inthe case ofthe first Financial Statements laid before the Company (after its incorporation) the corresponding amounts (comparative) forthe ‘immediately preceding reporting period forall items shown in the Financial Statements including nots shal alo be given 6. Forte purpose ofthis Schedule the terms used herein shall be as pe the applicable Accounting Standard, Note:—This pat of Sched sets out the minimum requirements for dislogure on the face ofthe Balance Shee, andthe Statement of Profit and Loss (hereinafter refered to a8 "Financial Sttemens” forthe purpose of ths Schedule) and Notes, Lin items, subline items and sub-otals shall be presented as an addition ot substitution oa the face ofthe Financial Statements when such presentation i clevant to an understanding of the company’s financial postion or perfarmancs of %0 ater to indusy/sector specific disclosure requirements or when requied for compliance with the antendraets to the Companies Act ar under the Accounting Standards, PART BALANCE SHEET Name ofthe Company: Balance Sheet as at Rupees in ) Partclars Nove igarev ara th end ofarrnt Figures a a he end of the previout No reporing period importing period 0 2 3 z 1 EQUITY AND LIABILITIES U) Shareholders funds (@) Share pital (8) Reserves and surplus (©) Money received against share warrants (2 Share application money pending allotment (3) Non-current liabilities (2) Long-term borrowings (0) Deferred tax ibilitios (Net) (©) Other Long term lables (© Long-term provisions (Current (@)Shortterm borrowings ites2() Trade Payables:— (A) tora outstanding dues of micro enterprises and smell tterpises; and (5) oral outstanding des of creditors other than miro enterprises ‘nd small enterprises) (0) Other eure abilities ter provisions TOTAL i, ASSETS Non-current assets © Lppropery, Plat and Equipment] and Inangible asses © Sppropeny Plant and Equipment (i, Intangible assets (i) Capital workin-progrss (Go) Intangible asses under development (8) Non-curtent investments (©) Defered ws assets (net) (4) Long-term loans and advances (©) Other non-curent assets (2) Current assets (2) Curent investments (Inventories (0) Trade receivables (@)Cashand cash equivalents (©) Sbortterm loans and advances ()_Otter current assets TOTAL ‘Se accompanying notes 0 the Financial Statements Notes: GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET 1. An asct sal be classified as curent wh it satisfies any ofthe following erteri— (a) tix expocted tobe realised in, ors intended for sle or consumption i, the company’s normal operating cycle (6) itis held primarily for she purpose of being taded; {) itis expected to be realised within twelve months after the reporting date; oF (4) itis cash or cash equivalent unless iis restricted from being exchanged or used to stile a Tiability frat least twelve months ater the reporting date Alltr assets shall be clastifed as non-current. 2. An operating cycle isthe time between the eequistion of assets for processing and their realisation in eash or cash equivalents. Whete the normal operating cycle cannot be identified itis assumed to have a duration of twelve months 43. liability shall be classified as curent when it satisfies any of the fllowing criteria— (2) tis expected to be settled in the company's normal operating cle (6) itis hold primarily forthe purpose of being taded; {€) itis due tobe soted within twelve months after the reporting date; oF (d) the company doesnot have an unconditional right o defer setement of the liability for atleast twelve months afer the reporting date, Terms of ibility that could, atthe option ofthe counterparty, result in its setlement bythe issue of eguiy instruments do not affect is classification Aller liabilities shall be classified as non-curen. 4. Areceivable shall be clasifed asa "ade ooeivabl business 5. A payable shall be classified asa busines. it isin espect ofthe amount due on account of goods sold or services rendered inthe normal course of de payable” i's in respct ofthe amount due on account of goods purchased or services received inthe normal cours of 6.A-company shall disclose the fllowing in the notes to aecouns ‘A. Share Capital For each class of share capital (diferent lasses of pe soe shates tobe weated separately) (2) the number and amount of shares authorised; (8) the numberof shares issued, subscribed and fly pad, and subscribed but not ally paid (© parvalue per share (@),areconciliation ofthe aumber of shares outstanding a the begining ana he end ofthe reporting period(6) the rights, preferences and restrictions attaching to cach class of shares including restrictions on the distribution of dividends and the repayment ‘of capital, (shares in respect ofeach class in the company held by its holding company or ts ukimate holding company including shares held by of by subsidiaries o associates ofthe holding company ar the ulate holding company in agregste; (shares inthe company held by each shareholder holding more than per cet shares specifying the numberof shares held (i) shares reserved for issue under options and contractsicommitments forthe sleofsharesdisinvestmeat, including the terms and amounts; (forthe period of five years immediately preceding the date as a which the Balance Sheet is prepared (4) Aggregate number and clat of shares alloted as fully paid-up pursuant to contracts) without payment being received in cash (8) Asregote number and cae of share alloted as fly paid by way of bonus shares (©) Aggregate number and class of shares bought hack () ‘terms of any securities convertible into equityipreference shares issued along with the earliest date of conversion in descending onde fartest nc date (A) calls pad (showing aggrepae value of ealls unpaid by dirctors and officers) (0 forfeited shares (amount orginally pid-xp); 384¢m)_Acommpany shall islose Sarcholding of Promoter? as below Shares Held by promotes athe en of he year Ve Change during the year? SuNe Promoter name No.of Shares?™ Tot otal wharese™ Total "Promoter here means promoter as defined inthe Compa **Deuils shal be given separately for eac class of sbares. ‘+ePercentage change shall be computed wit respect to the numer atthe beginning ofthe year or if issued dating the year forthe fis time then with respect to the date of isu] B. Reserves and Surplus Ac, 2013, (Reserves and Surplus shal be clastied as (a) Capital Reserves (8) Capital Redemption Reserve; (© securities Premium ee"; (a) Dobenture Redemption Reserve; () Revaluation Reserve; (Share Options Outstanding Account (2) Other Reserves {spect the nature and purpose of each reserve and the amount in espect there) (i) Surplus, ie, balance in Statement of Profit and Loss disclosing allocations and appropriations such as dividend, bonus shares and transfer Aolftom reserves, et: (Additions and deductions since last balance sheet tobe shown under each ofthe specified heads); (i Areserve specifically represented by earmarked investments shall be termed as a "fund (i) Debit watence of statement of profit and oss shall be shown as a negative figure under the head "Surplus". Similarly, the balance of "Reserves and Surplus, afer adjusting negative balance of surplus i any, shall be shown under the head "Reserves and Supls" oven ifthe resulting figure i inthe negative Long-term Borrowings (Long-term borrowings shall be classified as (a) Bonds!debestures; (8) Term loans (A) from banks (8) from osher patos. (6) Deferred payment liabilities; (@) Deposits; (6) Loans and advances fom relate partis; ) Long term maturities of finan lease obligations; (2) Other loans and advances (specify nature). (i) Borrowings shall farther be sub-slastfed as secured and unsecured, Nature of scurity shal be specified separtely in cach case (ii) Where loans have been guaranted by directors or others, the aperepateamoust of such loans nde each head shal be disclosed (iv) Bondsidcbentures (along with the rate of interest and particulars of redemption or conversion, asthe case may be) shall be stated in descending order of mata or conversion, stating from farthest redemption or conversion date, as the ase may be. Where bondsebentures ae redeemable by instalment the dae of maturity for this purpose must be reckoned asthe date on which the ist instalment becomes duc (W) Paniculars of any redeemed bonds/debentures which the company has power to reissue shal be dtloged. (vi) Teams of repayment of tem Toans and other loans shal be state. (vil) Period and amount of continuing default as onthe balance shee date in repayment of loans and intrest, shall be specified separately in each case Other Long-term Liabilities (ther Long-term Liabilities shall be classified as (2) Trade payables: (6) Others, B. Long-term provisions‘The amounts shall be clasitied as @ ©) Provision for employee benefits; Others (specify nature). Short-term borrowings o w oO) 4) Short-term borrowings shall be classified as (2) Loans repayable on demand (A) from banks (B) from other pate. () Loans and advanecs from elated pats; (6) Deposits (@) Other loans and advances (specify nature), Borrowings shall futher be suh-lasified as secured and unsecured, Nature of security shal be specified separately in cach cass ‘Where loais have been guaranteed by directors or thers, the aggregate amount of such loans under each head shall be disclosed, Period and amount of default onthe balance sheet dat in epaymeat of loans and interest, shall be specified seperately in cach case. current maturities of Long ter borrowings shal be disclosed separately.) {2fHA. Trade Payables ‘The falling details oating 19 Miro, Sm (@) © © @ © Explanation —The terms ‘appointed day, buyer, ‘enterprise, mero enterpris uundr laass (2), (), (Hm) and (n) respectively of section 2 ofthe Mico, Small snd Medium Enterprises shal be disclosed inthe notes-— ‘he principal amount and the interest ue thereon (tobe shown separately) remaining unpaid to any supplier atthe end ofeach accounting year; the amount of interest paid by the buyer in terms of socton 16 ofthe Mico, Small and Medium Enterprsss Development Act, 2006, along with the mount ofthe payment made othe supplier beyond the appointed day during each aecounting year ‘the amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the appointed day during the yea) but without adding the interest specified under the Mico, Small and Medium Enterprises Development Act, 2006; the amount of interest accrued ad remaining unpaid a the end ofeach accounting year, and ‘he amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are actualy paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 28 of the Micro, Small and Medium Enterprises Development Act, 2006 smal enterprise and ‘supplier, shall have the same meaning assigned to those snd Medium Enterprises Development Act, 2006,] (FB, Trade Payables due for payment he following ageing schedule shall be given for Trade Payables due for payment:— ‘Trade Payables ageing schedule (Amount in Rs) Particulars ‘Outstanding for following periods from due date of payment® a years agen ‘More than a yeu Tot @ MME i Others 68 Disputed dues— MSME (iy) Disputed dues— Others ‘Similar information shall be given where no due date of payments spevified in that case disclosure shall be from the dae ofthe tansation, Unbiled des shall be disclosed separately] G. Other current Habiltes ‘The amount shal be clasified as (@) © © @ © 0 @ O) o v pees Current maturities of Finance lease obligations; Interest ecored but aot due om borrowings; Interest acerued and due on borrowings; Income rovived in advance Unpaid dividends “Applicaton money received for allotment of secures and due for refund and intrest accrued thereon. Share application money includes advances towards allotment of share capital. The terms and conditions including the numberof shares proposed to be issued, the amount of premium if any, and the period before which shires shall be allied shal be disclosed It shal als be diselosed whether the company has suficen authorised eal to cover the hae capital amount resulting from allotment of shates out of such share applieation money. Further, the period for which the share appliation money has ‘been pending beyond the period for allotment a mentioned in the document inviting application for shazes along. with the reason for such sl application money being pending shall be disclosed. Share applicaon money not exceeding the issued eaptal and tothe extent not refundable sall be showa under te head Equity and share application money tothe extent refundable, {the amount in excess of subscription or in case the requirements of minimum subscription ae st met, stall he separately shown under "Other current lilies", Unpaid matured deposits and intrest accrued thereon, Unpaid matured debentures and intrest accrued thereon; Other payables (specify nature,HL Short-term provisions ‘The amounts shal be clasiied as (a) Provision for employee beni, (6) Others (specify nature). 1.2.Property, Plant and Equipment) (i) Classification sal be given as (a) Land; (8) Buildings; (©) Plant and Equipment; (@), Furniture and Fiacues; (@) Vehicles; () Office equipment; ) Others (specify nature). (Assets under lease shall be separately specified under each clas of asset 2244p, A reconciliation of the gross and net carying amounss of each class of assets at the beginning and end ofthe roporting period showing adtons, disposals, acquisitions throug business combinations, amount of change due to revaluation (if change is 10% or mere m the aggrepate of the et carving value of each class of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment losesieversals shall be dislosed separately) (lv) Where sums have boon writon-off on a reduction of capital or revaluation of assets or where sums have boon add on revaluation of assets, every balance shost subsequent to date of sci wait-ff, o addition shell show the reduced or increased figures as aplicele and shall by way of a note lso show the amount ofthe reduction o increase as applicable together withthe date thereof forthe frst ive years subsequent othe date of ch reduction or J-Totangible assets (Classification sal be given as (@) Goodwill (@) Brandsizademarks; (©) Computer software (2) Mastheads and publish () Mining rights; Copyrights, and patns and other inalectual prope rights, services and operating rights; () Recipes, formule, models, designs and prototypes (0) Licences and franchise; (©) Others specify nature). 234A reconciliation ofthe gross and net carying amouns of each lass of assets at the begin Aisposal, acquisitions trough business combinations, aout of change dus to revaluation (i cha ‘value of cach class of intangible asses) and other adjustments and the related deprecia separately (i) Where sums have been written-off on a reduction of capital or revaluation of assets or where suns have been added on revaluation of assets, every balance sheet subsequent to date of such write-off, o addition shall show the reduced or increased figures as applicable and shal by way of nae also show the amount ofthe reduction or inercae as applicable together withthe date thereof forthe first five years subsequent tothe dat of such reduction or and end of the reporting period showing additions, is 10% or more nthe aggregate ofthe et earying mand impairment losses or reversals shall be disclosed K. Non-current investments () Non-curent investments shal be classified as rade investments and other investments and futher classified as (a) Investment? property: (8) vestments in Equity Instruments; (©) Investments in preference shares; (@) vestments in Government or tus secuitis; (6) Investments in debentures or bonds: ) Tavestments in Mutual Funds; () lavestments in partnership fms () Other non-curent investments (specify nature). Under cach classification, details shall be given of names of the bodies corporate indicating separately whether such bodies ar () subsidiaries, (i) associates, (i) joint ventures, or () conitolled special purpose ents in whom investments have been made andthe nature and exten of the investment s0 made in each such body corporate (showing separately investments which ace partly-pai). In regard to investments in the capital of partnership firms, the names ofthe Fes (withthe names ofall ther parnet, ttl capital and tho shares ofeach partner shal be given (i) Investments carried at ther tha at cost should be separately stated specifying the basis for valuation thereof i) Toe following shall also be disclosed (2) Aggregate amount of quoted invesements and market valu thercf; (8). Aggregate amount of unquoted investments; (6) Aggregate provision for diminution in value of investment. 1. Long-term loans and advances (Long-term loans and advances shall be classified as. (a) Capital Advances; ) Bessy(©) Loans and advances to related patios (giving details threo); (@) Other loans and advances (specify nature). (i) Tae above shall alo be separately sub-sassifed as (a) Secured, considered good; (8) Unsecured, considered ood; (©) Doubs (i). Allowance for bad and doubtilloens and advances shall be disclosed under the relevant heads separately (iv) Loans and advances duc by directors or aher officers ofthe company of any of them citer severally or jointly with any oer persons or amounts due by firms or privat companies respectively in which any director ia partner ora director or a member should be separately stated, ‘M. Other non-current asets Other non-curent asso shall be classified as (Long-term Trade Receivables (including trade reecivabls on defered credit terms}; 254g), Security Deposits (i) Others opecity nature), (i) Long tem Trade Receivables, shall be sub-lasitied as (a) (A) Secured, considered good; (@) Unsccure, considered good; (€) Doubt (#) Allowance for bad and doubtful debs shall be disclosed under the relevant heads separately () Debis due by directors oe other officers of she company’ or any of them either severally a jointly with any ether person or debts due by Srms or private companies respectively in which aay doctor isa parmer ora director ora mernbr shouldbe separately stated, 1 rade roosivables outstanding, following agcing sched shall be give 280) F Trade Receivables ageing sched (Amount Bs) Particulars Outstanding for folowing periods from due date of payment “Tessthan 6months | @months-1year | w2years [2-ayears | Morethansayears [Total @ Undispted Trade receivables -consdered god (i). Undyputed Trade Receivables - considered dowbful (6). Disputed Trade Receivables considered good G¥)_Disputed Trade Receivables considered debit ‘Similar information shall be given where node date of payment is specified n that case disclosure shal be from the date ofthe transaction, Unbiled dues shal be disclosed separately 1. Carrent Investments (Correo investments shall be classified as (a) vestments in Equity instrument (8) vestments in Preference Shares; (©) Invesimenis in Government or ts securities (2) Investments in debentures or bonds; (6) Investments in Mutual Funds (9) vestments in partnership fms; 2) Other investments (pect nature) Under each classification, detils shall be given of names of the bodies corporate [indicating separately whether such bodies ar: (9) subsidiaries, (i) ssociates, (i) joint ventures, or (i) controlled special purpose entities) in whom investments have been made and the mature and extent of the invesment so made in each such body corporate (showing separately investments which are pay paid). In regard to investments in the capital of Parsership firms, the names ofthe fms (withthe names ofall tei partners, total capital and the shares ofeach pare) shall be given, The following shall also be disclosed (2) The bass of valuation of individual investments (#)_ Aggregate amount of quoted investment and market vale thereof (6) Aggregate amount of unquoted investments (2) Aggregate provision made for dimination in vale of investments ©. Inventories (i loventores shall be casifed as (2) Raw materials; (8), Worksinprogres (© Finished goods; (2) Stock-in-rade (in respect of goods acquited fo rading) (Stores and spares; Loose tools; (q) Others (specify nature). (@ Goods-in-tanit shall be disclosed under the relevant sub-head of inventories.(i). Mode of valuation shall be stated. Po trade Receivables 224), or wade receivables outstanding, the fllowing ageing schedules sal be giver: “Trade receivables ageing schedule (Amount in Bs.) Particulars ‘Outstanding for following periods from due date of payment Tess than 6 months | @monthe-iyear [1a years | aayears | Morethan gyears [Total (Undisputed Trade receivables - considered pood (i) Undisputed Trade Receivables - considered doubtful (Gi) Disputed Trade Receivables considered good 60) Disputed Trade Receivables considered doubt ‘Similar information shall be given where no due date of payment is specified in tat case disclosure stall be from the date ofthe transaction Unbled dues shall be disclosed sepastely (i) Trade receivables shall be sub-casifed ws (2) Secured, considered good; (8) Unsecured, considered good; (6) Doubt (i) Atlowance for bad and doubtful debts shall be disclosed under the relevant heads separately. (iv) Debts due by directors ar oer officers of the company or any of them either severally or jonly with any olher person or debis due by ims or private companies respectively in which any ditelor sa partner ora dieetor ora member shouldbe separately sated, Q. Cash and cash equivalents () Cash and cash equveleas shall be classified as (@) Balances with banks; (8) Choques, dats on hand (©) Cash on hand (2) Others (specify nat). (i) Earmarked balances with banks (or example, or unpaid dividend) shal be separately stad (i), Balances with banks tothe extent held as margin money or Security against the borrowings, gusranees, other commitments shall be diselose separately (iv) Repatriation retictons, any, in respect of cash and bank balances shall be separately sated {(V)_ Bank deposits with more thaa twelve month maturity shal be disclosed separately, . Short-term loans and advances (i. Short-erm loans and advances shall be classified as (2) Loans and advances to related paris (giving deals there) (8) Others (specify mature) (The above shal also be sub-clasified as (a) Secured, considered good; (8) Unsecured, considered good; (6) Doubtful (i). Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately (iv) Loans and advances due by directors or other ofiers ofthe company or any of them citer severally of jointly with any other person or amounts due by firms or private companies respectively in which ny ditector ia parter ora director or a member shall be separately stated S. Other current asets (specify nature) ‘This is an all-inclusive heading, which incorporates euvent assets that donot fit into any other asset catogoris T. Contingent abilities and commitments (to the extent not provided for) (Contingent bites shall be clasiied as (@) Claims agunst the company not acknowledged as debt; (8) Guarantees; (©) Other money for which the company i eon (i) Commitsents shall be classified 98 (a) Estimated amount of contracts remaining tobe executed on capital acount and not provided fo, (8) Uncalled lability on shores and othe investments partly pd (©) Other commitments (speity nature), 1, The amount of dividends proposed to be distributed to equity and preference sharcholders forthe period and the related amount per share shall be disclosed separately: Anrears of fixed cumulative dividends on preference shares shall els be disclosed separately ‘V. Wherein respect ofan issue of securities made fora spesific purpose, the whole or part of the amount has not heen used forthe specifi purpose atthe balance shoot date there shall be indicated by way of note how such unutlized amounts have beea used or invested gently Habe, 23,VA. Where the company has not used the borrowings ftom banks and financial insitaions for the specific purpose for which it was taken a the balance shet ‘dat, te company shall dssiose the details of whete they have been used] 1W. fin the opinion of the Board, any ofthe assets oer than 2[Propety, Plant and Equipment] 2%, Intangible assets] and non-curent investments do not have a ‘value on realisation inthe ordinary course of busines at leas equal to the mount at which they are sated the foe thatthe Board sof that opinion, shall be sated,xpos SLY-Addlitonal Regulatory Information {Title deeds of Immovable Property not held in name ofthe Company’ The company shall provide the dete of all the immovable propery (other than propertce were the Company isthe lessee andthe lease arocments are duly executed in favour ofthe lesse) whose ttle deeds are not held inthe name ofthe company in format given below and where such immovable property is joimtly held with others, deals are required tobe given tothe extent ofthe company’s share “Relevant line tem | Description of | Gross | Tiledeeds | Whether tite deed holder isa promoter, | Property held | Reason for not being inthe Balance |itemofproperty| carrying | held in the | director or relatives of promater*/director | since which | held in the name of ‘Sheet value | nameof | _oremployee of promoter/diretor date the company** PPE - > > also indieate aispate and Bulding Tvestment property| Land Building PPE retired from Land Building active use and held for disposal - others “#Relaive here means relative as defined inthe Companies Act, 2013, *Promoier here meaas promoter as defined in the Companies Act, 2013, (i) Where the Company has revalud its Property, Plant and Equipment, the company shall disclose as to whether the revaluation i based onthe valuation by a registered valuer as defined under rule 2 ofthe Companies (Registered Valuers and Valuation) Rules, 2017 lowing disclosures shall be made where Loans or Advances inthe nature of loans are granted to promotes, dieetors, KMPs and the slated pases (as defined under Companies Act, 2013, either severally or jointly with any other person that re w, (@) repeyable on demand: or (H)_without specifying eny tems or period of repayment Type of Borrower [Amount of oan or adoanc in the nature of loan outstanding [Percentage tote ftal Loans and Advances in the nature of loans Promoters Kore ated Parties (iv). Capitl-Work-in Progress (CWIP) (a) For eapitsl-work-in progres, following ageing schedule hall be given: CCWIP ageing schedule (Amount in Bs) wir Amount in CWIP fora period of Total” Tess than 7 year rayears | _#ayears More than g years Projects in progress Projects temporarily suspended ‘Total shal lly with CWIP amount inthe Balance sheet. (8) For capita-work-in progres, whose completion is overdue or has exeseded its cost compared tits original plan, following CWIP completion schedule shall be given": (Amount in Bs) cw To be completed in Tol ess than 1 year ra years Payears More than 3 years Project 1 Project *=Deuils of projects where activity as been suspended shall be given separately (V) Intangible asses underdevelopment (@) For Intangible assets underdevelopment, following ageing schedule shall be given Intangible asses under development agcing schedule (Amount in Rs) Tntangible assets under development “Amount in CHIP fora period of Total® Tessthaniyear | rayears | 2ayears | Morethang years Projects in progress Projects temporarily suspended+ Tosa shal lly with the amount of Intangible assets under development inthe balan (b) For Intangible asets under development, whose completion is overdue or has exceeded its cost compared to its orginal pla, fllowing Intangible assets under development completion schedule shall be given sheet. (Amour in Rs) “Intangible assets under development To be competed in Tessthaniyear | Payears | @eyears “More than years Project 1 Project? *=Deuals of projects where activity as been suspended shall be piven separately (v). Details of Bena Property held Where any proceedings have been insted or pending against the company for holding any benamni property under the ¢Benami Transactions (Pronibiion) Act, 1988 (45 of 1988) andthe rules made thereunder, the company shall disclose the following’ (a) Details of such property, incuding year of acquisition, (8) Amount there, (6) Deuils of Beneficiaries, (2) Ifpropeny is inthe books, thn reference to the item in the Balance Sheet, (@) property isnot in the books, then te fact shal be stated with casos, (Where there ate proceedings against the company unde tis law as an abetor ofthe transaction ar asthe transferor then the details shall be provided, 2) Nature of proceedings, satus of same and company’s view on same. (i) Where the Company has borrowings (@) whether quarterly remus or statements of current assets fled by the Company with barks or nancial institutions ae in agreement with the books of account. om banks or financial insttatons on bass of security of current assets, it shall dislose the following: — (8) io, summary of reconciliation and reasons of material discrepancies, iFany wo be adequately dielote, (i) wit Dofautor® Where a company isa declared will defoulter by any bank: (a) Date of declaration a wilful default, (8) Dols of defaults (amount and nature of detaus), "Will dfauter" here means a person or an issuer who or which is categorized as a wilfl defauter by any bank or financial institution (as defined under the Act) of consort threo in accordance with the guidlines on wilful defallers issued by the Reserve Bank of India. (Ge) Relationship with Stack off Companies Where the company’ his aay transactions with companies stack off under section 248 of the Companies Act, 2013 or section $60 of Companies Ac, fancialIastittion or other lend, following details shall be given 956, the Company shal diseloe the fllowing details— Name ofstruck-off | Nature oftransactons with struck-off | Balance | Relationship with the sruck-off company, any, tobe company company outstanding disclosed averments in ovaries Receivables [Payables Shares held by stuck off company [other oustanding balances (to be speed) (2), Registration of charges or satisfaction with Registar of Companies Where any charges or slisfcton yet to be registered with Registrar of Cox disclosed (x) Compliance with number of layers of companies ‘Where the company has not complied withthe number of layers prseribed under clause (87) of seton 2 ofthe Act read with Companies (Restiton on ‘Number of Layers) Rules, 017, the name and CIN of the companies beyond the specified layers and the relationshiplextent of holding of the company in such downsieam companies shall be disclosed, (4) Following Ratios tbe disclosed — (2) Curent Ratio, (8) Debt-Lquity Ratio, (6) Debe Service Coverage Ratio, (@) Resa on Eguity Rati, (©) Inventory tumover rai, () Trade Receivables turnover ratio, (g) Trade payables tumover aio, (h) Net capital turnover rato, (@) Net profit ratio, (i) Return on Copia employed, (Return on investment, nies beyond the statutory peiod, details and reasons thereof shall beTae company shall explain the items included in numerator and denominator for computing the above ratios. Further explanation shall be provided for any change inthe ratio by more than 25% as competed to the proseding yer (xt) Compliance with approved Sehem(s) of Arrangements Where any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 257 of the Companies Act, 2013, the Company sall disclose that the eflect of such Scheme of Arrangements have been accounted for inthe books of account of the Company in accordance withthe Scheme’ and in accordanee win accounting standars' and deviation in this regard shall be explained. (iv). Usiisstion of Borrowed funds and share prema: (A) Where company has advanced or losned or invested funds (ether borrowed funds or share premium or any other sources or kind of funds) to any ‘other persons) or atts), including foreign eatites (Intermediaries) withthe understanding (whether recorded in wating or otherwise) that the Intermediary shall — (sy ely edo vet in th pons eis tie nay manner wove yo al fhe empany (Whkimate Beneficiaries), or (@_ provide any guarantee, security othe like fo or on behalf ofthe Ulimate Beneficiaries, the company shall dsslse the fllowing:— (date and amount of fund advanced of loaned ot invested in Intermediaries with complete details of (UD) date and amount of fund farther advanced of loaned or invested by such Intermediaries to ther intermediaries or Ulimate Beneficiaries alongwith complete deals of the ultimate beneficiaries; (411, date and amount of guarantee, security or the like provided to or on behalf ofthe Utimate Beneficiaries; WP) declaration tat relevant provisions of the Foreign Exchange Management Act, 1999 (42 of 1999) and Companies Act hasbeen complied ‘with for such teansetions andthe tasations are not violative of the Prevention of Money-laundering Act, 2002 (15 of 2003) (8) Where a company has received any fund fiom any person(s) ot enty(ce), including foreign enides (Funding Pary) withthe understanding (whether recorded in writing o otherwise) sat the company shall— (_dizetly or ndecly lend or invest in other pertons or entities identified in any manner whatsoever by or on bebalf ofthe Funding Party (Climate Beneficiaries); or W provide any guarantee, security othe lke on behalf ofthe Ukimate Beneficiaries, the company shall disclose the following — (©) dae and amount of fund received stom Funding pares with complet details of cach Funding pat (1) date and amount of fond futher advanced oF loaned or invested ater intermediaries o¢ Ultimate Beneficiaries alongwith ‘complete deals ofthe other intermediaries or ultimate beneficiaries; (dif, date and amount of guarantee, security othe like provided to or on behalf ofthe Ultimate Beneficiaries; (declaration that relevant provisions ofthe Forciga Exchange Management Act, 1999 (42 of 1999) and Companies Act has been ‘complied with for such transactions and the tensactions are not violative of the Prevention of Money-laundering Ac, 2002 (15 0 2003) PART H ‘STATEMENT OF PROFIT AND LOSS Name ofthe Company: Profit and loss statement for the year ended (Rupes ia ) Partcdars Note Figure ava th end of curt reporting Pigures ax atthe end of the previous poring Na period perid Revenue from operations ae ae TE Other income ss a HL Toral 2ttncome] (= 1) mx co TV. Expenses Cou of materils consumed Purchases of Stocksin-Trade Changes in x mx Work-in-progress ox wx and Stockin-Trade xx xxx Employee benefits expense wx xxx Finance costs Depreistion ad amortisation expense Other expenses Total expenses a = Ve Profit before exceptional and extuordinary ems and fx or cg au-1vy Vi._ Exceptional items = = VL_Profit before extraordinary Kem ad wax (V-WD. = a Vill Extraordinary ems a ae 1D Profirbafore tox (VIE Vill) a ae7X Taxexpense (1) Current tax wx wx (2) Defered tax xe wx XL Profit (Los) for the period fom continuing operations = mx (VILVID) ‘XiL_ Profiles) fom dasontinuing operations ae = XIl_Tax expense of discontinuing operations a a XIV. Proftioss) rom Discontinuing operations (aller tax) = mx (xIL-XIT) 7V._Profit (Lows) forthe peviod GX XIV) = ae ‘XVE. Eamings per equity share =e er (Basie a co (2) Diluted Ss wx ‘See accompanying notes to the financial statemens (Genera instructions for preparation of tatement of profit and loss 1. The provisions of this Part shall apply to the income and expenditure account apply toa statement of profit and loss, redo in sub-clause (i) of clause (40) of section 2 in ike mene as they 2. (A) In espect of a company other than a finance company revenue fom operations shal disclose separately inthe notes revenue from— (@) Saleor products; (0) Sale: 3 (b0) Grants or donations received (relevant incase of section 8 companies only] (6) Other operating revenues; Less (a) Fxcise dry (2) In respect ofa finance company, revenue from operations shall include revenue from— (2) nterest; and (6) Other Financial services Revenue under each ofthe above heads shal be disclosed separately by way of notes to accounts tthe extent applicable, 3. Finance Cots Finance cot shall be elasiied as (a) Interest expense; (6) Other borrowing costs {0} Applicable net ganfoss on foreign curency wansactions and vansltion. 4. Other income Other income shall be classified as (a), Interest Income (in ase of a company other than 2 finance company) (6) Dividend income; (0) Net gaioss onsale of investments; (2) Other non-operating income (ne of expenses ditetly tibutsble to such income) 5, Additional Information A.Company shall disclose by way of notes aditioal information regarding aggregate expenditure and income on the following tems-— () (@) Employee Benefits Expense [showing separately () salaries and wages, (contribution to provident and other funds, (2) expense on Employee Stock (Option Ssheme (ESOP) and Employee Stock Purchase Plan (ESPP), (i) staff welfare expenses (@) Deprecition and amortisation expense; {e) Any item ofincome or expenditure which exceeds one per cent ofthe revenue from operations ox Rs 100,000, whichever is higher; (c) Interest income; (ey Imerest expense; (Dividend income (4) Net guinoss on sale of investments (0 Adjustments to the arrying amount of investments, (Net gain or loss on foreign curency transaction and translation (other than considered a finance cost (Payments to the auditor as (a) auditor; () for taxation matters; () for company law matters (2) Fr management services (e) for ater services and () for veimbursement of expenses, (@ Incase of Companies covered under section 135, amount of expenditure incurred on corporate social responsibility activities (© Detalls of items of exceptional and extraordinary nature; (Prior prio items (a) inthe case of manufacturing companies — (1) Raw materials under broad heads (2) Goods purehased uncer broad heads (6) tm he case of trading companies, purchases in respect of goods taded in by the company under broed heads(0) Inthe case of companies endring or supplying srvies, goss income derived om sevies rendered or supplied under broad hea (an the case ofa company, which alls under mote than one ofthe estegores mentioned in), (Band (©) above shal be sulicient compliance with {he requements tein fpucchavs, ses ad consumption of ra material andthe pros income from eves ented shown under Boa Mead. (6) Inthe case of other companies, gross income derived under broad Beals (i) toate case ofall conceas having work-in-progress, work-in-progress under broad head, (0 (@) The oggreat, if mater, of any amouns seaside o proposed o be set aside, eere, bu 0 aludig provisions made wo meet any specifi Tabi, contingency rconsitment known to exis atthe de sto which the lace shee sae Up. (0) The aggregate, materi, of any amounts withdraw fom suc eserves (9 (@) The agerepat, if material, of th amounts set aside wo provisions made fr meting specif ibe, contingencies or comin (6) The aggregate, if mstral, ofthe amounts withdrva fons uch provisions, an longs ead (Expedite ncured om cach fhe following tems, seperately for each tem:— (4) Consunion of tones and spare parts (@) Ponerand fot (©) Ren; (@ Repairs to buildings (©) Repairs o machinery, 1 Iesunce; () Rates an ots, excloding taxes on income; (0) Miscelaneous expenses, (vi) (@) Divisends fom sss companies, (@ Provisions for loses of subsidiary comps. (ui, Te prot and toss acount sal also contin by way of nate the follwing infomation, nae (a) Value of imports calclted on CLE basis hy the company during th anil yearn respect of— 1 Raw material ‘1. Components ana spare pas, ML. Capita goods, () Expenitre in foreign currency ding the financial year n scout of royalty, know-how, professional and consultation fees, interes, ad ober (©) Total yale fall imported raw materi, spre pus and components consumed during he founcal year and te wal value ofl indigenous aw bates spate parts and componen’ silly consumed andthe percentage ofeach he al consumption {@ The amount remited during the year ia frigncuencies on account of dividends with aspect mention of e toa numberof nonresident harcolders, the ol number f shares held by thom on which he dividends wee due and he year 'o which the dvidends rae (@) Barings in foreign exchange east under the following heads, rarely: — 1. Export of goods calelted on FO, basis 1. Royal, know-how, professional and consultation es; Int terest and dividend 1 Otser income, indicating the ature beret yi), Univelosed income ‘Tae Company sill give dts of any tansbson not eorded inthe books of acount hat has been surendered or disclosed as income during the year in the tax assessments under the Ieometax Act, 1961 (such as, search of surveyor any fhe eevane provisions ofthe Ineame-tax Ac, 1961), unlest there is imoniy for diglosre under anyschene ad slo shal sate whether the previously avecondal income and elated ats have been propely recorded inthe books of account during te yea. (0) Corporate Social Responsibility (CSR) ‘Wher the company covered under section 135 of he Companies Act te flowing shal be dssosed wih regard to CSR activites — (a) amount required o be spent by the company during the you, (®) amount of expendite incurred, (©) shortfall atthe end ofthe your, (@) total of previous yeas shortfall, (6) reason for short, (nature of CSR activities, (g) otis of related party transetions, eg, contribution to 8 trust conelled by the company in relation to CSR expenditure as per relevant ‘Accounting Standaré, (i) were a provision is made with respect toa libiliyincurted by entering ino @contractal obligation, the movements inthe provision during the {year shouldbe shown separately, (x) Dewils of Crypto Currency or Vital Currency Where the Company bas traded or invested in Crypto currency or Virual Currency during the financial year, the following shall be dsclosed:— (profit or loss on transactions involving Crypto curency or Virtual Curency, () amount of eueney eld aba the reporting date, (©) deposits or advances fom any person forthe purpose of trading or investing in Crypto Curencyvirtual currency] Note:— Broad heeds shall be decided tkng into account the concep of materiality and presentation of rue and fie view of financial statements General instructions forthe preparation of consolidated financial statements 1, Where company is required to prepare Consolidated Financial Statements, {consolidate balance sheet and consolidated statement of profit anos, the company shall mats muland follow the requtements ofthis Schedule as applicable to 2 company in the reparation oF balaee shet and statement of profit andJoss, In addition, the consolidated fin Including the following neal statements shall dislose the information as per the requitements specified inthe applicable Accounting Standards (Profit or lss attributable to "mii interes period on for the nd to owners ofthe parent inthe statement of profit and loss shall be presented a alloc i>) "Minority interest inthe Balance sheet within equity sll be presented seperately ftom the equity ofthe owners ofthe parent 2. In Consolidated Financial Statements, the following shal be disclosed by way of additional information Name of he iy the Notes, total rote mina al Was ‘Share proficor Tose 4s % of consolidated net asets Amount As % of consolidated profit or loss Amount arent Subsidiaries indian Foreign 1 2 3 Minority Interest inal substiaties Associates Cavestment as pe the equity method) Tian 1 Foreign 1 Joint Ventures (as per proportionate consolidation investment as per the equity method) Indian 1 2 x Foreign TOTAL 3. All subsidiaries, assocates and joint venures (wether Indian or foreign) willbe covered under consolidated financial statements 4. An cay shall disclose thelist of subsidiaries or asocites or joint ventures which have not been consolidated in the consolidated financial statements along, ‘with the reasons of not consolidating SSprvisionFINANCTAL STATEMENTS FOR A COMPANY WHOSE FINANCIAL STATEMENTS ARE DRAWN UP IN COMPLIANCE OF THE COMPANIES (INDIAN ACCOUNTING STANDARDS) RULES, 2015 GENERAL INSTRUCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS OF A COMPANY REQUIRED TO COMPLY WITH IND AS 1. Every company to which Indian Accounting Standards apply shal prepare is financiel statements in accordance with his Schedule or with such modification as say be equied under certain eicumstances. 2. Whore compliance withthe requirements ofthe Act including Indian Accounting Standarés (xcept the option of presenting ascts and labiltis in the order of liquidity as provided by the relevant Ind AS) as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion inthe head or sub-bead or any changes intr se, in the financial statements or statements forming part thereof, the same shall be made and ‘he requirements under this Schedule sbll sand modiied accordingly. 5. The disclosure requirements specified i tis Schedule are in addition o snd not i substittion ofthe ditlogure requirements specified i the Indian Accounting Standards, Additonal dsclostres specified in the Indian Accounting Standards shall be made inthe Notes or by way of additional statement or statements unless equted to he disclosed onthe face of the Financial Statements, Sian all eter disclosures a required hy the Companies Act, 2013 shall be made in the Notes ‘in addition tothe requirements stout inthis Schedule, 4. (0 Notes shall contain information in addition to that presented inthe Financial Statements and shall provide where required — (a) narative descriptions or disaggregatons of items recognised in those statements; and (6) information abou items that donot qualify for recognition in those statements (i) Pach iter on the face of the Balance Shect, Statement of Changes in Equity and Statement of Profit and Loss shall be eross-eferenced to any related Information in the Notes. In preparing the Financia! Statements incuding the Notes, a balance shall be maintained between providing excessive deal that may not sis users of Financial Statements and not providing imporant information asa result of too much aggregation. 5. Depending upon the “toa income) of the company the figures appearing in the Financial Statements shall be rounded off as below [foal Income] Rounding off (ess than one hundred eorerupese the nearest hundreds, howands, lakhs or millions or decimals thereat i one hundred erore rupees or more To the nearest, lakhs, milions or erores, or decimals thereof. ‘Once aunt of measurement is used it should be used uniformly inthe Financial Statements 6 Finacial Sttemenis shall contain the corresponding smovnls (compaatives) fr the immeditely preceding reporting period forall tems shown in he Financ Statements including Notes except in the ease ois Financial Statements laid bafore the company afer incorporation 7. Financial Statements shall disclose all 'ateral items, the items iF they cou, invidualy or collectively influence the economic decisions that users make ‘on the basi ofthe nancial statements. Materaity depends on the sie o natu ofthe item or a combination of both, tobe judged inthe particular eieumstances, 8, Forthe purpose ofthis Schedule, the terms used herein shall have the same meanings assigned to them in Indian Accounting Standard 9, Whete any Act or Regulation reguies specifi disclosures to be made in the standalone financial statements of a company, the said disclosures shall be made in addition those required unde his Schedule Note: This Schedule ses out the minimum requirements for disclosure om the fae of the Financial Statements, ie. Balance Sheet, Statement of Changes in Fguty forthe period, she Sttement of Profit and Loss for the period (The term ‘Statement of Profit and Lor’ has the same meaning as Profit and Lose Account) and Notes Cash flow statement shall be prepared, where applicable, in acordance withthe requirements ofthe relevant indian Accounting Standard Line items, subline itoms and sub-total sal be presented as an addition or substitution onthe face ofthe Financial Statements when such presentation is relevant to an understanding of the company’s financial postion or performance or to cater to indus or 4ecorspecfic disclosure requirements or when reuired for compliance with the amendments othe Companits Act, 2013 or under the Indian Accounting Standards, BALANCE SHEET Name ofthe Company Balance Shet as at epee in ) Particulars Note | Figuresasattheendof | Figures as atthe end ofthe No. | current reporting period | previous reporting period 7 2 a 4 ] assens Non-current assets (Property, Plant and Equipment (©) Cepital work-in-progress (©) Investment Property () Goodell ©) Other tangible asses (f) Intangible assets under development @) Biological Asses other han bearer plants (0) Financial Assets (Investments (i) Trade woosivables (i) Leas G9) Others (0 be specified) (0) Deferred tax assets (net) () Other no (0)] Current assets(a) Inventories (@) Financial Assets (8 vestments (if) Trade receivables Aid) Cash and cash equivalents (9) Bonk balances other than (i above () Loans (Others (0 be specifies) (©) Current Tax Assets (Net) ()_ Other eumrent assets "Total Assets EQUITY AND LIABILITIES Equity (e) Beuity Share capital (©) Other Equity LIABILITIES, 0d] Nonseurrent Habitites (Financial Liabilities (Borrowings 8a) Lease bits 9) SpTrade payables — (A) total oustanding dues of micro enterprises and soa enterprise; and (8) total outstanding dues of eredivorsoter than enero ‘cerprises and smal ntesprses) (ii) Otbor financial ibis (thor than those specified in tea (0), tobe specified) ©) Provisions (6) Deferred ax liabilities (Net) (Other non-current bilities (2)| Current uabities (@). Financial Cibiies (Borrowings tia) 9 Sptradepayables— (A total oustanding dues of micro enterprises and ssoall enterprises; and (8) ‘ox oustanding dues of creditors other than micro cerprises and smal enterprises. | (i) Other financial labilies [other than those specified in itera ol (©) Other eurent ibititos (6) Provisions ()Custent Tax Liabilities (Net) Lease abilities] ‘Total Equity and Liab ‘See accompanying notes othe Financial satements 31[STATEMENT OF CHAN [Name ofthe Company. A. Equity Share Capital (1) Curren reporting period INEQUITY Balance atthe beginning ofthe current reporting period ‘Changes in Equity Share (Capital duet pir period ‘Rested balance athe beginning ‘of the cuent reporting period (Changes in eguity share eaptal during the curent year ‘Balance atthe end ofthe current reporting period (@) Previous reporting period ‘lance atthe Begining of he previous reporting ptiod ‘Changes in Baty Share Capital de to prior period Resined balance atte bopnning ‘ofthe previous eporting period ‘Changes in equly share capital during the previous Balance atthe end of he previous reporting periodB. Other Equity (2) Curent reporting period rection * VC] secre] rier [Rained Dose | — iy eine eatnon] Exchange | ker oma ene reat | teas |Reere| Prin |Rewrea| mings] summer | Daten | porn itennces| oer | gi renting, | compre tne souk Onter | oh eer | Fah oe compensa aac pete Compreensie| Compre] “Flow ranting) tome Tremae | come | te ‘ae | fects Batance at te begining of reporting pono (Changes in accountng potiey or prior Pio’ eros Restated bance: at he begining of tne curent sporting period oul Comprehensive Income forthe curent yar [Dividends Frasier 0 eaings Any other change (0 be eciied) Balance at te end ofthe reporting peiod (Q) Previous reporting period sbenion|eomponn ia] Saaris] Oner [Round Dee Tosa] icone [Or ons | jo Balance at te begining of the previous reporting petiod (Changes a accounting olicyprioe rid rors Restated stance at he begining of the previousreporting petiod Total Comprehensive Income forthe previous year Dividends Transfer 10 amines Any other ehange (be specified) Balance at the end ofthe previous reporting petiod Note: Remeasurement of defined benefit plans and sir value changes relating o own credit isk of Gingncial Libis designated at fir value tough profit or loss ‘hall be recognised as «part of retained earings with separate diselosire of such items alongwith the relevant smounts in the Notes or shall be shown 88 a sepuate ‘column under Reserves and Supls Notes: GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET 1, An enti hal elasify an asset as current when — (a) itexpocts to realise che asst, or intends to sll o consume it in its normal operating cycle, (6) tholds the asset primarily forthe purpose of tading; {) expects to realise de asset within twelve months after the reporting periods oF (4) the asset i cash or a cash equivalent unless the asset i restricted from being exchanged or used ta sete ibility for at least twelve months after reporting period, ‘An catty shall clasiy al ther assets as non-crrent. 2. The operating eyele of an entity isthe time between the acquisition of assets for processing and thie realisation in cash or cash equivalents. When the e ‘normal operating e¥ele is not clearly identifiable, itis assumed tobe twelve months, 53. Amenity shal classify a libity as current when — the (a) expects to settle the liability in its normal operating cycle; (6) ithoids the ibility primarily for the purpose of wading {) the ability ie due tobe setod within twelve months after the reporting period or (@) it does not have an unconditional right to defer setlement ofthe Liaily fr atleast twelve months after the reporting period, Terns of liability that ‘ould, at the option ofthe counterparty, result ia ts seftlement by the isue of exit instruments do ao affect its classification, ‘An eaity shall clasiyall the abilities as non-cuten 4-A receivable shall be classified as a ‘wade recivabe’ it isin respect ofthe amount due on account of goods sold or services readered inthe normal course of business 5. payable shall be classifiod as ara payable’ if itis in respect ofthe amount due on sesount of goods purchased or services received in the normal course of business. 6. company shall disclose the fllowing in the Notes: A. Non-Current Assets 1. Property, Pant end Equipment (i) Clasiticaton shal be given as: (a) Land (8) Buildings (6) Plant and Equipment (2) Foniture and Fixes (© Whites (Office equipment (2) Bearer Plans (i) Others (specify ature) (i Assets under lease shall be separately specified under each las of assets 4244p, A reconciliation ofthe gross and net carrying amounts of each class of assets at the beginning and end ofthe reporting period showing addons, disposals, acquisitions throug business combination, amount of change due to revaluation (if change is 10% or mere m the aggrepat of the et carving value of cach class of Property Plant end Lguipment) and other adjustments and the related depreciation ard impairment losses or reversals shall be Usclosed separately] Investment Property A reconciliation of the gross and net carrying amouns ofeach class of property atthe beginning and end ofthe reporting period showing editions, disposes, sequiitons trough business combinations and ther ajustment and the related deprecation and impairment losses ot reverse shall be disclosed separately 1, Goodwil‘A reconciliation of the gross and net carving amount of goodwill atthe beginning and end ofthe reporting period showing additions, impairments, disposals and other adjustments, 1V.Other Intangible asses (i) Clasiicaton sal be given as: (a) Brands or trademarks (8) Computer sofware (6) Mastheads and publishing (@) Mining rights 6) Copyrights, patents, other intellectual property rights, services and operating rights (A Resipes, formulae, models, designs and prototypes (@) Licenses and franchises () Others (specify nature). 244A resoncilition of the gross and net carying amounts of each class of assets atthe beginning end end of the reporting period shostng additions, “disposals, acquisitions through business combinations, amount of change due to revaluation (i change i 10% or more m the agregate ofthe ne earring ‘alte of each class of intangible asses) and other adjustments and the related amortization and impairment losses or reversal shall be ditelosed separately] V. Biological Assets ther than bearer plants ‘A reconciliation ofthe carrying amounts ofeach class of asses atthe begming and end ofthe reprting period showing additions, disposals, acquisitions through business combinations and other adjustment shel be disclosed separately. Vi tnvestments (0) vestments shal be clasitied as: (@) vestments in Equity Instrument (@) nvestments in Preference Shares; (©) Investments in Goverameat or ust securities; (@) vestments in debentures or bonds; (6) Investments in Mutual Funds (vestments in partnership ems oF (g) Other investments (specify maar). Under each casiiaton, details sal be given of ames of the bodies cospoate that are— subsidiaries, (G,asocites, (ua joine venture, or (io) structured enites, in whom investments have been made and the natuce and extent of the investment so mad in each such body corporate (showing Separately investments ‘which are party-pad) Investments in partnership fms alongwith names ofthe firms, thei partners, otal capital and the shares of each parter shall be tlsclosed separately (Tae following shall aso be disclosed: (2) Ageregate amount of quoted investments and market valu thereof; (6) Ageregate amount of unquoted investments; and (6) Apgtegate amount oF impairment in value of investments ‘VIL Trade Receivables: 494i), ade Receivables shal be sub-tassified as (a) Trade Receivables considered good - Secured (}) Trade Receivables considered good - Unseeured; (0) Trade Receivables which have significant inerease in Credit Risk ad (@) Trade Receivables - credit impaired] (i) Allowance for bad and doubtful debts shall be disclosed under the relevant heed separately. ii), Debts due by itectos o ater officers of he company or any of them either severally or jointly with any other person or debs due by ims r private companies respectively in which any dirctors partner ota director ots member shouldbe separately sas iv) Fortcade receivables outstanding, fllowing agcng schedule sal be given: Trade Receivables ageing schedule (Amount in Bs.) Particulars ‘Outstanding for following periods from due date of payment Tessthan6 | 6months-1 | 12 | 2a | Moremana |.) months year | years | years years (Undisputed Trade receivables - considered good Undisputed Trade Receivables - which have significant increase in creitrisk (i) Undisputed Trade Receivables - ret impaired () Disputed Trade Ressivabes- considered good Disputed Trade Receivable - which have significant increase in eet wy DisDisputed Tad Receivables ret impaired Loy LJ Simi information sal be given were edt of payment spied int ae dco sal be fom te dn of he aan Unbilieddus shal be dslosed separately Vit. Loans (i) Loans shall be classified as— (@) See) (8) Loans to related parties (giving details thereof); and (6) Other loans (specify nature), 454, Loans Receivables shall be sub-elasifed as (2) Loans Receivables considered good - Secured; (#) Loans Receivables considered good - Unsecured; (©) Loans Receivables whieh have significant increase in Credit Risk; and (4) Loane Receivables - rot impaited.| (i), Allowance for bad and doubt loans sal be disclosed under the relevant head separately. (iv) Loas due by directors or other officers ofthe company or any of them cither severally or jointly with any other persons or amounts due by fms or Private companies respectively in which any itectr isa paras o a director ora membst shouldbe separately stated. ‘SX. Otte financial assets: (i) Security Deposits (i) Bank deposit with more than 12 months maturity (i) nesto be specified). X. Other non-curent assets: Other nox-curent asses shall be classified as— (0) Capital Advances; and (H) Advances oher than capital advances; (1) Advances other than capital advances shall be clasiied as (a) Sceuty Deposits; (6) Advances to related partes giving details thereo); and (©) Other advances (specify nature). (2) Advances to directors or other officers ofthe company or aay of them either severally or jointly with any other persons or advances to firms or private companies respectively in which any director isa partner ora director or a memier should be separately slated, In case advances are of ‘the nature ofa financial asset as per televant Ind AS, these ae to be disclosed under ‘ther financial assets’ separately Gi), Others (specify nature), 1B. Current Assets, 1. Inventories (i) tevemtries shall be classified (@) Raw materials; (6) Work-ineprogress, (©) Finished goods: {d)_Stockcin-trade (in espct of goods acquired for tang) Stores and spares: ‘Loose tools; and ‘Others (specify nature). rast shall be dislosed under the relevant sub-hend of inventories, (i). Ntode of valuation shall be stated 1 tavestmeas (0) tnvestment shall be clasitid s— (@) Investments in Equity Instruments (8) tavestments in Preference Shares; (6) Investments in Government or us securities: (2) tovestment in debentures or bonds; (6) levesimensin Mutual Funds; ()avestments in partnership fms; and () Other investments (Specify nature), dor each classification, details shall be given of names ofthe bodies corporate tht are— (9, subsidiaries, associates, Gi joim veatres, oF (iv) structed ene, in whom investments have been made and the nature and extent ofthe investment so made in each sch body corporate (showing separately investments which are paty-pai (Tae following shall so be disclosed — (a) Aagregateemount of quoted invesen's and make vale here(8). Aggregate amount of unquoted investments; (6) Aegregate amount of impairment in value of investments IM, Trade Receivables 484), Tade Receivables shal be sublassited as (2) Trade Receivables considered good - Secured (8) ‘Trade Receivables considered good - Unsecured: (€) Trade Receivables which have significant inereae in Credit Risk and (@) Trade Receivables «credit impaired) (id Allowance for bad snd doubtful debts shall be disclosed under the relevant heads separately (i) Debss due by directors or other officers ofthe company or any af them ether severally or jointly with any other person or debss due by firms or private companies respecively in which any director aparter ora director ora member shouldbe separatly stated 494) Foe ade receivables oustanding, following ageing schedule shall be given ‘Trade Receivables ageing schedule (Amount in Bs) Particulars ‘Outstanding for folowing periods from due date of payment WZexs than] monihy 6 months -1]-2 23 [More than 3 [Towa 6 sear leans foears [years (Undisputed Trade receivables - considered rood 02) Undisputed Trade Receivables - which have signi rise i) Undisputed Trade Reooivables- ero impited 0») Disputed Trade Receivables - considered good (0) Disputed Trade Receivables - which have significant increase in ered risk (i) Disputed Trade Recei nt increase in erie bles = credit impaired "Similar information shall be given where no due date of payment is specified in that case disclosure shal be from the date of he transaction Unbilled dues shal be disclosed separately] IV. Cash and cash equvalens: Cash and cash equivalents shall be classified as— ‘Balances with Banks (ofthe nature of eash and cash equivalents); . Cheques, drs on hand; © Cash on hand; and 4. Others (specify nature) V. Loans (Loans shall be classified a: (@) S04) (8) Loans to related parties (ving details thereof); and (©) Others specify nature), ‘i,q, Loans Receivables shall be sub-sasifed as (a) Loans Receivables considered good - Secured; (#) Loans Receivables consiered good - Unsecured; (©) Loans Receivables which have significant increase in Credit Risk; and (G2) Loans Receivables - exeditipaited] Ui) Allowance for bad and doubtful los shall be disclosed under the relevant heads separately. (G2) Loans dve by directors or other officers ofthe company or ay’of them ether severally ot jointly with any ather person or amounts due by firms o private companies respectively in which any dtetor a parier ota diestor or 2 member shall be separately stated ‘QrvA. Other Financial Assets: This isan al-incusive heading, which incorporates financial assets that dono it into any other Financial eset ctegores, such as, Security Deposits) VL Other current asses (specify nature: This isan all-inclusive he current aset shal be clasified as— (Advances oher than capital advances: (1) Advances oer than capital advances sal be classified as (a) Security Deposis: (@) Advances to related parts (giving deals thereof), (©) Other advances (specify nature), (2) Advances to directors or other olicers ofthe company or any of them either severally o jointly with any other persons or advances to firms or private companies respectively in which any directors a partner ora director ora member shouldbe separately stated (i) Osher opocty nature) . Cash and Bank balances ‘The fllowing disclosures with regard to cash and bank balances shall be made: (a) Earmarked balances with banks (for example, Fr paid dividend shall be separately stated, ling, which incorporates curent assets that donot ft ito any other asset categorise. Other(6) Balances with banks tothe extent held as margin money or security against the borrowings, guarantes,oser commitments sal be disclosed separately. (©) Repatiaton restritions, i aay, i respect of ea and baak balances shall be separately sated D. Equity 1. Equity Share Capital: For each las of equity sare capital (2) the mumber and amount of shares authorised; (6) the mumber of shares issue, subserbed and filly psi, and subscribed but not fll pid {€)parvalue per share; (@) areconcilstion ofthe numberof sheres oustanding atthe beginning aad at the end of the period; (o) the rights, preferences and restriction attaching to each class of shares including restrictions onthe distribution of divdsnds an the repayment of capitals (shares in respect of each clas in the company held by its holding eompany or its ultimate holding company including shares eld by subsidiaries or associates ofthe halding company or the ultimate holding company in agareyat; (g) shares inthe company held by each shareholder holding more than five per cent shares specifying the numberof shares held: (fh) shares reserved for issue under options and contacts or commitment for the sale of shares or dsinvestment, including the tms and amouss; () forte period of five years immediately preveding the date at which the Balance Sheet is prepared — 4 aggregate number and cass of shares alloted as lly paid up pursuant to contract without payment being received in cs ‘+ aggregate number ad class of shares alloted a fully paid up by way of bonus shares; and 4 aggregate aumber and class of shares ought hack; securities convertible into equity shares issued slong wit the earliest date of conversion in descending order stating from the farthest such o (h) calls unpaid (showing aggregate value of calls unpaid by directors and officers) (0) forfeited shares (amount orginally paid wp). 55{¢m)_Acompany shall islose Shareholding of Promoters? as under: ‘Shares held by promoters atthe end of the year a Change during the year™™™ STN Promoter name No.of Thares*® Woftoal shares Total "Promoter here means promoter as defined in the Companies Act, 2013, ** Details shall be given separately for each cas of sare **+Percentage change shall be computed with respect to the number atthe beginning ofthe year ori issued duting the yea forthe fist time then with respect to the dae of i646] TL Other Bauiy (‘Other Reserves shall be classified in the notes 9¢— (2) Capital Redemption Reserve; (8), Debenture Redemption Reserve: (©) Share Options Outstanding Account and (a), Others (spect the nature and purpose of each reserve andthe amount in respect threo? (Aditons and dedvetions since last balance sheet o be shown under each ofthe specified head) i). Retained Eamings represents surplus Le. balance ofthe relevant column in the Statmnent of Changes in Eauitys (di) reserve specifically represented by earmarked investments shall disclose the Fat that it iss represented; (iv) Debit balance of Statement of Profit and Loss shall be shown as @ negative figure under the head 'etained earings. Similarly, the balance of ‘Other Equity’, after adjusting negative balance of retained earings, if any, shall be shown under the head ‘Other Equity’ even if the resulting figure isin the negative; and (¥)_ Under the sub-head ‘Other Equity, disclosure shall be made forthe nature and amount of each item, E,Non-Current Liabilities 1. Borrowings: (borrowings shall be classified as— (2) Bonds or debentures (6) Term loans (, frombanks (GD) from osher patos (6) Deferred payment bili (@) Deposits (@) Loans ftom related parties WO) Sons] () Liability component of compound financial instruments (8) Other loans (specify nature; (i borrowings shall frther be sub-lssified as soured and unsecured, Nature of security shall be specified separately in each cas; ii) where loans have been guaranteed by directors or others, the aggregate aunt of such loans under cach head shall be disclosed; (iv) bonds or debentures (along withthe rat of interest, and particulars of redemption or conversion asthe case may be) sal be stated in descending order of mtu or conversion, siting from farthest redemption of conversion dae, a the case may be. Where bonds debelures ae redeemable by instalments, the date of maturity for this purpose must be reckoned a the date on which the ist instalment becomes dus; (¥)paniculas of any rodcemed bonds or debentures which the company has power to ressue shall be disclosed; (vi) terms of repayment of term loans and other loans shal be stated; and