CG Foods India Private Limited: (700300) Disclosure of General Information About Company

CG FOODS INDIA PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2021 to 31/03/2022
[700300] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
CG FOODS INDIA PRIVATE
Name of company LIMITED
Corporate identity number U15138HR2002PTC065391
Permanent account number of entity AACCC1847Q
434, Udyog Vihar Phase
Address of registered office of company III Gurgaon Gurgaon Haryana 122016 India
Commercial and
Type of industry Industrial
Registration date 24/10/2002
Whether company is listed company No
Date of board meeting when final accounts were approved 27/09/2022
Period covered by financial statements 12 MONTHS
Date of start of reporting period 01/04/2021

(A) 01/04/2020
Date of end of reporting period 31/03/2022 31/03/2021
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
The company have no any
website, so link of its
Annual Return is not
Disclosure web link of company at which annual report is placed available anywhere.
Though Extract of Annual
Return attached
herewith.
Whether company is maintaining books of account and other relevant
No
books and papers in electronic form
Footnotes
(A) 01/04/2018
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] CG Food
01/04/2021
to
31/03/2022
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 9961
Mnaufacturing of
noodles, instant
Description of product or service category noodles, snacks and
other similar/allied
product
Turnover of product or service category 28,387.61
Highest turnover contributing product or service (ITC 8 digit) code 99611293
Mnaufacturing of
noodles, instant
Description of product or service noodles, snacks and
product
Turnover of highest contributing product or service 28,387.61
CG FOODS INDIA PRIVATE LIMITED Standalone Financial Statements for period 01/04/2021 to 31/03/2022
[700600] Disclosures - Directors report
Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Product/service 1
Principal business activities of company [Axis]
[Member]
01/04/2021
to
31/03/2022
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
Name of main product/service 9961
Mnaufacturing of
noodles, instant
Description of main product/service noodles, snacks and
product
NIC code of product/service 99611293
Percentage to total turnover of company 100.00%
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

C.G. Foods
Material contracts/arrangements/transactions at arm's length basis [Axis] International
Limited (UAE)
01/04/2021
to
31/03/2022
Details of material contracts/arrangements/transactions at arm's length basis [Abstract]
Details of material contracts/arrangements/transactions at arm's length basis [LineItems]
C.G. Foods
Name of related party International
Limited (UAE)
Nature of related party relationship Subsidiary company
Investment made
Description of nature of material contracts/arrangements/transactions with related party during the year
Duration of material contracts/arrangements/transactions with related party Until Terminated
Details of directors signing board report [Table] ..(1)

GHANSHYAM
Directors signing board report [Axis]
GOYAL
01/04/2021
to
31/03/2022
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director GHANSHYAM
Last name of director GOYAL
Designation of director Director
Director identification number of director 02591352
Date of signing board report 30/09/2022
2

01/04/2021
to
31/03/2022
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Kindly refer Director
Description of state of companies affair Report
Disclosure relating to amounts if any which is proposed to carry to any Kindly refer Director
reserves Report
Disclosures relating to amount recommended to be paid as dividend Report
Details regarding energy conservation Report
Details regarding technology absorption Report
Details regarding foreign exchange earnings and outgo Report
Disclosures in director’s responsibility statement Report
Details of material changes and commitment occurred during period Kindly refer Director
affecting financial position of company Report
K i n d l y
Particulars of loans guarantee investment under section 186 [TextBlock] refer Director
Report
K i n d l y
Particulars of contracts/arrangements with related parties under section
refer Director
188(1) [TextBlock] Report
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
Yes
arm's length basis
Date of board of directors' meeting in which board's report referred
30/09/2022
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (2)
[TextBlock] [See below]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Particulars of holding, subsidiary and associate companies [Abstract]
CG FOODS INDIA PRIVATE
Name of company LIMITED
Details of shareholding pattern of top 10 shareholders [Abstract]
K i n d l y
Disclosure of statement on declaration given by independent directors
refer Director
under section 149(6) [TextBlock] Report
Disclosure for companies covered under section 178(1) on K i n d l y
directors appointment and remuneration including other matters refer Director
provided under section 178(3) [TextBlock] Report
K i n d l y
Disclosure of statement on development and implementation of risk
refer Director
management policy [TextBlock] Report
Details on policy development and implementation by company on K i n d l y
corporate social responsibility initiatives taken during year refer Director
[TextBlock] Report
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
K i n d l y
Disclosure of financial summary or highlights [TextBlock] refer Director
Report
K i n d l y
Disclosure of change in nature of business [TextBlock] refer Director
Report
K i n d l y
Details of directors or key managerial personnels who were
refer Director
appointed or have resigned during year [TextBlock] Report
Disclosure of companies which have become or ceased to be its K i n d l y
subsidiaries, joint ventures or associate companies during refer Director
year [TextBlock] Report
K i n d l y
Details relating to deposits covered under chapter v of companies act
refer Director
[TextBlock] Report
K i n d l y
Details of deposits which are not in compliance with requirements
refer Director
of chapter v of act [TextBlock] Report
Details of significant and material orders passed by K i n d l y
regulators or courts or tribunals impacting going concern refer Director
status and company’s operations in future [TextBlock] Report
3
K i n d l y
Details regarding adequacy of internal financial controls with
refer Director
reference to financial statements [TextBlock] Report
K i n d l y
Disclosure of appointment and remuneration of director or
refer Director
managerial personnel if any, in the financial year [TextBlock] Report
Details of remuneration of director or managerial personnel [Abstract]
Number of meetings of board 18
Details of signatories of board report [Abstract]
Name of director signing board report [Abstract]
4
Disclosure in board of directors report explanatory [Text Block]

DIRECTORS’ REPORT
Dear Members,
M/s CG Foods India Private Limited
434, Udyog Vihar, Phase III,
Gurgaon, Haryana-122016
Your directors have pleasure in presenting the Directors Report on the business and operations of the Company together with the Audited
Accounts (standalone basis) for the year ended March 31, 2022.
FINANCIAL RESULTS
(Amount in INR lakhs)
Particulars Standalone
For the Financial Year 2021-22 For the Financial Year 2020-21
Total Revenue 28,909.67 30,539.91
Total Expenses (excluding depreciation) 29,798.12 26795.80
Profit (Loss) before Tax and Depreciation (888.45) 3,744.10
Depreciation 1,518.69 1,119.69
Profit (Loss) Before exceptional item tax (2,407.14) 2,624.42
Exceptional items - 275.32
Profit before tax (2,407.14) 2,349.09
Current Tax Expense - 35.75
Taxation relating to earlier years 242.75 104.12
Deferred Tax Expense/(Credit) (208.61) (1,95.87)
Profit (Loss) after Tax (2,441.28) 2,405.10
PERFORMANCE DURING THE YEAR
The Company continued to grow during the year under review as well and it incurred loss of Rs. 2,441.28 Lakh against the profit of Rs.
2,405.10 Lakh in the previous year. The Company continued to strengthen its financial position with more operational strategies.
TRANSFER TO RESERVE
The Company has transferred Nil in its reserves during the financial year 2021-22.
5
BUSINESS OUTLOOK
In general, the growth pattern of the company is satisfactory & on track and it will continue to improve in the coming year. The year 2022-23
is going to be promising for top line and bottom-line situation shall also improve further accordingly.
ANNUAL RETURN
Currently, the Company has no any website so that link of annual return cannot be given meanwhile as and when it will be created then the
requisite information and extracts will be available at the website of the company.
MEETINGS
6
The Board met eighteen times during the financial year under review. The details of the board meetings held are as follows:
S. No. Date of Board Meeting Directors on the Board on the day of Board Meeting Directors Present in the Meeting
1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. 02/04/2021
2. Mr. Varun Chaudhary 2. Mr. Varun Chaudhary

2. 19/04/2021

3. 17/05/2021

4. 02/06/2021

5. 16/06/2021

6. 28/06/2021

7. 07/07/2021

8. 16/07/2021

9. 06/08/2021

10. 29/09/2021

11. 26/10/2021

12. 29/11/2021

13. 30/12/2021

14. 21/01/2022

15. 08/02/2022

16. 15/02/2022
7

17. 08/03/2022

18. 14/03/2022
Last Annual General Meeting of the Company was held on March 22nd 2022 after giving due notices to the members of the Company.
PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS
During the period under review, all the loans, guarantee or investments done by the Company for its associate or subsidiary company during
the year, mentioned in Annexure I.
DEPOSIT
During the period, Company has not accepted any deposit in terms of Section 73 of the Companies Act, 2013.
BUY-BACK
During the period, Company has not made any buy back from the shareholders in terms of the Companies Act, 2013.
CORPORATE SOCIAL RESPONSIBILITY
The Board has constituted a Corporate Social Responsibility committee to look after the CSR activities of the Company. The committee
consists of Mr. Ghanshyam Goyal and Mr. Varun Chaudhary as its members.
The CSR Committee has drafted the CSR Policy as per the provisions of the Companies Act, 2013 for the Company. It will be soon available
at the website of company as and when the website of company will be created.
Details of Annual Report on CSR has given at Annexure –II
Further, The Company is committed to utilize all reserved funds for CSR activities.
RELATED PARTY TRANSACTIONS
The statement pursuant to section 134(3)(h) read with section 188(1) of the Companies Act, 2013 and Companies (Accounts) Rules, 2014
being prepared in prescribed Form AOC-2 is annexed and marked as Annexure III.
DIVIDEND
No dividends have been recommended for the current year.
DIRECTORS
As on the date of the Report, following are the Directors:

Mr. Ghanshyam Goyal
Mr. Varun Chaudhary
SHARE CAPITAL
There is no change in the authorized Share Capital of the Company of Rs. 7,50,00,000 (Rupees seven crores fifty lacs only) compare to
previous year, the same.
The paid-up capital of the Company is Rs. 40,612,550/- (Rupees Four Crores Six Lacs Twelve Thousand Five Hundred Fifty only)
comprising of 40,61,255 (Forty Lacs Sixty One Thousand Two Hundred Fifty Five) Equity Shares of Rs. 10/- (Rupees Ten) each.
STATUTORY AUDITORS
M/s Mayur Batra & Co. (ICAI Registration No. 018694N), Chartered Accountant, New Delhi, was appointed as the Statutory Auditors of the
Company in the Extra – Ordinary General Meeting (EGM) held on 25th day of May, 2022 to fill the casual vacancy caused due to filing of
resignation by earlier auditor due to unavoidable circumstances.
M/s Mayur Batra & Co. (ICAI Registration No. 018694N), shall hold office till the conclusion of next five Annual General Meeting pursuant
to the provisions of Section 139 of the Companies Act, 2013, and Rule 4 of Companies (Audit & Auditors) Rules, 2014 at such remuneration
as may be fixed by the Board of Directors for a period of 5 (Five) years, subject to approval of Shareholders at AGM. They have confirmed
their eligibility to be appointed as Auditors in terms of the provisions of Section 141 of the Act and the relevant Rules and have offered
themselves for re-appointment.
Resolution for the appointment of M/s Mayur Batra & Co. (ICAI Registration No. 018694N) as Statutory Auditor of the Company will be
provided in AGM Notice.
8
AUDITORS’ REPORT
Auditors Report on the financial statements for the period ended on March 31, 2022 together with the notes thereon is attached. A perusal of
the statement reflects that it certifies true and fair view of the state of affairs of the Company and is self-explanatory.
The notes referred to by the auditors in their reports are self-explanatory and hence do not require any explanation. The Auditors' Report does
not contain any qualification, reservation or adverse remark.
PARTICULARS OF EMPLOYEES
None of the Employees of the company are drawing salaries in excess of the limit as required to be disclosed under Rule 5(2) of Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014.
CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO
The statement pursuant to section 134(3)(m) of the Companies Act, 2013 read with rule 8 of the Companies (Accounts of Companies) Rules,
2014 is given below:
A. Conservation of Energy
Energy efficient lights and other equipments are being installed phase wise to improve energy management practice.
Steam heating system has replaced electrical heating system in Dryers to reduce electrical load.
Steam loss in pipe lines and heat exchangers have been reduced with better heat insulation.
Boiler utilizing Rice Husk, an alternative fuel at Rangpo Factory at Sikkim, Purnea and Chittor are in operation.
Variable frequency drives were added.
Exhaust Fans which operate on natural drafts were added to improve working condition in plants as well as save energy.
B. Technology Absorption
A series of actions are taken to align technology and process parameters to enhance automation and upgrade technology.
C. Foreign Exchange Earning & Outgo
The particulars of foreign exchange earnings and outgo during the financial year 2021-22 are as under:
1. FOB Value of goods exported Rs. 1,460.89 Lakh
2. CIF Value of imports:

a) Raw Material Rs. 60.05 Lakh
b) Stores & Spare PartsRs. 1,176.66 Lakh
FIXED DEPOSITS
During the year, the Company has neither accepted any deposits from the public, nor does it have any scheme to invite any such deposits.
DIRECTORS RESPONSIBILITY STATEMENT
Pursuant to the requirement under Section 134(3)(c) of the Companies Act, 2013, with respect to Directors’ Responsibility Statement, the
Directors confirm that:
1) In the preparation of annual accounts, the applicable accounting standards had been followed along with proper explanation relating to
material departures.
2) They have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent, so as to give a true and fair view of the state of affairs of the Company at the end of the financial year, and of the profit and loss of
the company for that period.
3) They have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this
Act for safeguarding the assets of the Company, and for preventing and detecting fraud and other irregularities.
4) They have prepared the annual accounts on a going concern basis.

5) They have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and
are operating effectively to the best of their knowledge and ability; and
6) They have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate
and operating effectively.
MATERIAL CHANGES AND COMMITMENTS AFFECTING FINANCIAL POSITION BETWEEN THE END OF THE FINANCIAL
YEAR AND DATE OF REPORT
No material changes and commitments have occurred after the close of the year till the date of this Report, which affect the financial position
of the Company.
INTERNAL FINANCIAL CONTROLS

The Company has in place adequate internal financial controls with reference to financial statements. During the year, such controls were
9
tested and no reportable material weakness in the design or operation was observed.
RISK MANAGEMENT
The Company aims to have a formalized and systematic approach for managing risks across the Company. It encourages knowledge and
experience sharing in order to increase transparency on the key risks to the Company to the extent possible. This approach increases risk
awareness, and ensures proper management of risks as part of the daily management activities.
The objective of the Company's risk management process is to support a structured and consistent approach to identify, prioritize, manage,
monitor and report on the principal risks and uncertainties that can impact its ability to achieve its strategic objectives.
The Company has introduced several initiatives for risk management including the introduction of audit functions and processes to identify
and create awareness of risks, optimal risk mitigation and efficient management of internal control and assurance activities.
ACKNOWLEDGEMENTS
Your Directors thank all customers, vendors, investors and bankers for their continued support of your Company’s growth. Your Directors
place on record their appreciation of the contribution made by the employees at all levels, who, through their competence, hard work,
dedication, and team work have enabled the Company to accelerate its growth.
Your Directors thank the Government of India and various Government Agencies for their support during the year, and look forward to their
support in the future.
By Order of the Board of Directors

For CG Foods India Private Limited
Date: 30.09.2022 Ghanshyam Goyal

Place: Gurugram Director
DIN: 02591352
Annexure I
Form AOC-1
(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)
10
Statement containing salient features of the financial statement of subsidiaries/associate companies /joint ventures
Part “A”: Subsidiaries
Amount in Rs.
Sl. No. 1
CG Electrotech (India)
Name of the subsidiary
Private Limited
Reporting period for the subsidiary concerned, if different from the holding company’s reporting
period -
Reporting currency and Exchange rate as on the last date of the relevant Financial year in the
-
case of foreign subsidiaries.
Share capital 2,60,000
Reserves & surplus (3,05,39,000)
Total assets 1,58,97,000
Total Liabilities 1,58,97,000
Investments -
Turnover -
Profit before taxation 39,000
Provision for taxation -
Profit after taxation 39,000
Proposed Dividend -
% of shareholding 61.54%
Sl. No. 2
CG Agro Projects Private

Limited
period -
-
11
Reserves & surplus (1,70,94,080)
Investments -
Turnover 3,09,21,680
Profit before taxation (44,79,780)
Provision for taxation (Deferred Tax) -
Profit after taxation (44,79,780)
Proposed Dividend -
% of shareholding 100%
Sl. No. 3
Name of the subsidiary CG Snacks Private Limited
period -
-
Share capital 1,00,00,000
Reserves & Surplus (56,53,511)
Total Assets 56,97,083
Total Liabilities 56,97,083
Investments -
Turnover -
Profit before taxation (74,913)
12
Profit after taxation (74,913)
Proposed Dividend -
Sl. No. 4
Name of the subsidiary CG Foundation
period -
-
Reserves & surplus (1,06,210)
Investments -
Turnover 0.00
Profit before taxation (3,950)
Provision for taxation (Deferred Tax) 0.00
Profit after taxation (3,950)
Proposed Dividend -
Sl. No. 5
CG Foods International
Limited
period AED
13
case of foreign subsidiaries. 20.6497
Share capital AED 53,076,133
Reserves & surplus AED (48,14,435)
Total assets AED 5,16,21,750
Total Liabilities AED 5,16,21,750
Investments AED 3,72,56,382
Turnover -
Profit before taxation AED (14,75,345)
Profit after taxation AED (14,75,345)
Proposed Dividend -
% of shareholding 71.60%
Subsidiaries which are yet to commence Business: Nil

Subsidiaries which have been liquidated or sold during the year: Nil
Part “B”: Associates and Joint Ventures
Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures
Amount in Rs.
Name of Associates Greentech Mega Food Park Ltd.
1. Latest audited Balance Sheet Date 31.03.2022
2. Shares of Associate/Joint Ventures held by the company on the year end 50%
Amount of Investment in Associates/Joint Venture 20,000,000
Extend of Holding % 50%
3. Description of how there is significant influence Holding up to 50% Shares in Company
4. Reason why the associate/joint venture is not consolidated -
5. Net worth attributable to Shareholding as per latest Audited Balance Sheet 16,37,29,600
14
6. Profit / Loss for the year (5,15,84,000)
i. Considered in Consolidation Yes
i. Not Considered in Consolidation
Associates or joint ventures which are yet to commence operations: Nil

Associates or joint ventures which have been liquidated or sold during the year: Nil


DIN: 02591352
Form No. AOC-2

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)
Form for disclosure of particulars of contracts/arrangements entered into by the Company with related parties referred to in sub-section (1) of
section 188 of the Companies Act, 2013 including certain arm’s length transactions under third proviso thereto
1. Details of contracts or arrangements or transactions not at arm’s length basis:
(a) Name(s) of the related party and nature of relationship:

(b) Nature of contracts/arrangements/transactions:
(c) Duration of the contracts / arrangements/transactions:
(d) Salient terms of the contracts or arrangements or transactions including the value, if any:
(e) Justification for entering into such contracts or arrangements or transactions:
(f) Date(s) of approval by the Board:
(g) Amount paid as advances, if any:
(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188:
2. Details of material contracts or arrangement or transactions at arm’s length basis: (refer table below)
(a) Name(s) of the related party and nature of relationship:

(b) Nature of contracts/arrangements/transactions:
(c) Duration of the contracts / arrangements/transactions:
(d) Salient terms of the contracts or arrangements or transactions including the value, if any:
(e) Justification for entering into such contracts or arrangements or transactions:
(f) Date(s) of approval by the Board:
(g) Amount paid as advances, if any:
(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188:


DIN: 02591352
Relationship
a) List of related parties and nature of relationship where control exists:
Key managerial personnel and its relatives: -

Mr. Varun Chaudhary Director
Mr. Ghanshyam Goyal Director
Mr. Binod Chaudhary Relative of Mr. Varun Chaudhary
Mr. Rahul Chaudhary Relative of Mr. Varun Chaudhary
List of related parties
15
Relationship Name of the related party
Holding company M/s Cinnovation Inc.
Subsidiaries CG Electrotech Private Limited
CG Foods Enterprise
CG Foods
CG Galva India
CG Agro Projects Private Limited
CG Foundation
CG Snacks Private Limited
CG Foods International Limited (UAE)
CG Foods Bengal Pvt Ltd
Step down subsidiaries CG Foods (Bangladesh) Limited
CG Foods Europe Doo Ruma
CG Foods Central Asia
CG Foods Egypt, Egypt
Greentech Mega Foods Park

Joint venture
Limited
Other entities in which Key managerial personnel and its relatives exercise significant
Zinc Cochin Hotels Private Limited
influence
Zinc Hospitality India Private Limited
Zinc Hotel & Resort India Private Limited
CG Cements Company Limited
Taj Safaris Limited
Cideas Investment Private Limited
16
CG Speciality Restaurants Private Limited
CG Entertainment and Parks Private Limited
CG Engineering & Construction India Private Limited
CG Retail and Mart Private Limited
Zinc Indraprastha Hotel India Private Limited
CG Developers India Private Limited
Pashupati Farms Private Limited
India Safari And Tours Limited
Concept Hospitality Private Limited
Zinc Journey India Private Limited
CG Biotech Pvt. Ltd., Nepal
b) The following transactions were carried out with related parties in the ordinary course of business: -
(Amount in Lakhs)
Entities where
Key
significant
Subsidiaries, management
influence is exercised
Nature of transaction and name of related party step down subsidiaries and joint personnel and
by
ventures their
KMP and/or their
relatives
relatives
31 March 2022 31 March 2022 31 March 2022
Nature of transaction - - -
- - -
Sales during the year - - -
CG Foods 427.35 - -
CG Foods Enterprise 200.08 - -
- - -
17
Purchases during the year - - -
CG Foods 1,343.46 - -
CG Biotech Private Limited, Nepal - - -
CG Agro Projects Private Limited - - -
CG Nepal Private Limited 44.63 - -
- - -
Brand Usage Fees - - -
Cideas Investment Private Limited - - 10.17
- - -
Interest expense during the year - - -
CG Foods Enterprise - - -
- - -
Rent expense during the year - - -
CG Foods 0.84 - -
Concept Hospitality Private Limited - - -
Greentech Mega Food Park Limited 5.23 - -
- - -
Boiler maintenance expenses - - -
- - -
Interest income on loan given - - -
18
Zinc Hotels & Resorts India Private Limited - - -
- - -
Rental Income - - -
Greentech Mega Food Park Limited - - -
- - -
Boiler Service Income - - -
- - -
Investment made during the year - - -
C.G.Foods International Limited (UAE) 1,129.42 - -
CG Bengal 5.67 - -
- - -
Loan taken during the year - - -
Zinc Hospitality India Pvt. LTD 33.00 - -
- - -
Loan repaid during the year - - -
Mr. Ghanshyam Goyal - 3.51 -
- - -
Loan given during the year - - -
19
Cideas Investment Private Limited - - -
CG Foundation - - -
- - -
Capital Addition during the year - - -
CG Galva India 3.30 - -
- - -
Drawings made during the year - - -
CG Foods 990.70 - -
CG Galva India - - -
- - -
Share of profit from partnership firms - - -
CG Foods 29.11 - -
CG Galva India 4.43 - -
CG Foods Enterprise (389.38) - -
- - -
Expense incurred by other party on behalf of the

- - -
company
CG Foods 4.79 - -
Advance given against CSR
CG Foundation 119.47 - -
20
c) Balances outstanding with related parties at

- - -
the year end
Loans given - - -
CG Agro Projects Private Limited 49.00 - -
CG Cements Company Limited - - -
CG Electrotech India Private Limited 450.08 - -
Zinc Cochin Hotels Private Limited - - -
Advance given against CSR
- - -
Borrowings - - -
Ghanshyam Goyal - 107.80 -
- - -
Trade receivables - - -
- - -
Trade payables - - -
CG Foods 1,682.82 - -
21
CG Biotech Private Limited - - -
CG Snacks Private Limited - - -
CG Foods (Nepal) Private Limited - - 53.51
- - -
Advance to suppliers - - -
Greentech Mega Food Park Limited - - -
- - -
Advance from customers - - -
CG Snacks Private Limited - - -
CG Foods 40.99 - -
- - -
Investment - - -
CG Electrotech Private Limited 4.00 - -
CG Agro Projects Private Limited 4.45 - -
C.G. Foods International Limited (UAE) 7,414.85 - -
Zinc Cochin Hotels Private Limited - - 383.00
Greentech Mega Food Park Limited 2,001.11 - -
CG Snacks private limited 90.00 - -
CG Foods 3,767.42 - -
CG Foods Enterprises 255.93 - -
22
CG Galva India 1,310.97 - -
CG Bengal 5.67 - -
23
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
Form No. MGT-9

EXTRACT OF ANNUAL RETURN
As on the financial year ended on March 31, 2022
[Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies (Management and Administration) Rules, 2014]
REGISTRATION AND OTHER DETAILS :
i CIN U15138HR2002PTC065391
ii Registration Date 24.10.2002
iii Name of the Company CG Foods India Private Limited
iv Category / Sub-Category of the Company Indian Non-Government Company
434, Udyog Vihar, Phase III, Gurgaon Haryana

v Address of the Registered office and contact details
122016 India
vi Whether listed company No
Name, Address and Contact details of Registrar and Transfer

vii NA
Agent, if any
II PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

All the business activities contributing 10 % or more of the total turnover of the company shall be stated: -
Sl. % Total turnover of

Name and Description of main products / services NIC Code of the Product/ service
No. the company
To carry on the business of manufacturing of Macaroni, 99611293 - Macaroni, noodles and

1 100%
noodles and similar products similar products
III PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES –
S. NAME AND ADDRESS OF THE HOLDING/ SUBSIDIARY/ % of shares Applicable

CIN/GLN
N0 COMPANY ASSOCIATE held Section
1. M/s Cinnovation Inc - Holding Company 99.75% 2(87)(ii)
2. M/s CG Foods International Ltd - Subsidiary Company 71.60% 2(87)(ii)
24
3. M/s CG Electrotech India Pvt Ltd U31900HR2009PTC065383 Subsidiary Company 61.54% 2(87)(ii)
M/s CG Agro Projects Private

4. U74120HR2016PTC058313 Subsidiary Company 100% 2(87)(ii)
Limited
5. M/s CG Snacks Private Limited U15490AS2016PTC017612 Subsidiary Company 90% 2(87)(ii)
M/s Greentech Mega Park Food

6. U45201RJ2012PLC039560 Associate Company 50% 2(87)(ii)
Limited
IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)
Category-wise Share Holding
Category of No. of Shares held at the beginning of No. of Shares held at the end of the % Change during the
Shareholders the year year year
% of
% of Total
Demat Physical Total Demat Physical Total Total
Shares
Shares
A. Promoters
(1) Indian
a) Individual/ HUF
Nil
b) Central Govt 400 400 0.01 - 400 400 0.01
c) State Govt(s)
-
d) Bodies Corp.
e) Banks / FI - - - - - - -
Nil
f) Any Other….
Sub-total (A) (1): - - 400 400 0.01 - 400 400 0.01 Nil
(2) Foreign
a) NRIs - Individuals
0.24
b) Other – Individuals 9,600 9,600 9,600 9,600 0.24
Nil
c) Bodies Corp.
99.75
d) Banks / FI 4,051,255 4,051,255 4,051,255 4,051,255 99.75
Nil
e) Any Other….
Sub-total (A) (2): - - 4,061,255 4,061,255 99.99 - 4,061,255 4,061,255 99.99 Nil
Total shareholding of Promoter (A) =

- 4,061,255 4,061,255 100 - 4,061,255 4,061,255 100 Nil
(A)(1)+(A)(2)
B. Public Shareholding
1. Institutions
a) Mutual Funds
b) Banks / FI
c) Central Govt
d) State Govt(s)
e) Venture Capital Funds
f) Insurance Companies
g) FIIs
h) Foreign Venture Capital
Funds
25
i) Others (specify)
Sub-total (B)(1): -
2. Non-Institutions
a) Bodies Corp.
i) Indian
ii) Overseas
b) Individuals
i) Individual shareholders holding nominal
share capital upto Rs. 1 lakh
ii) Individual
shareholders
holding
nominal share
capital in
excess of Rs 1 lakh
c) Others
(specify)
26
Sub-total (B)(2): -
Total Public Shareholding (B)=(B)(1)+
(B)(2)
C. Shares held by Custodian for GDRs &

ADRs
Grand Total (A+B+C) 0 4,061,255 4,061,255 100% - 4,061,255 4,061,255 100% Nil
(ii) Shareholding of Promoters
Sl. No. Shareholder’s Name Shareholding at the beginning of the year Shareholding at the end of the year
% of Shares
% of total % of Shares Pledged % of total % change in
No. of No. of Pledged /
Shares of the / encumbered to total Shares of shareholding
Shares Shares encumbered to
company shares the company during the year
total shares
Mrs. Sarika
1. 9,600 0.24 Nil 9,600 0.24 Nil Nil
Chaudhary
Mr.
2. Ghanshyam 400 0.01 Nil 400 0.01 Nil Nil
Goyal
M/s
3. Cinnovation 4,051,255 99.75 Nil 4,051,255 99.75 Nil Nil
Inc.
(iii) Change in Promoters’ Shareholding (please specify, if there is no change)
Sl. No. Shareholding at the beginning of the year Cumulative Shareholding during the year
% of
% of total total
No. of No. of
shares of the shares
shares shares
company of the
company
At the beginning of the year 4,061,255 100% 4,061,255 100%
Date wise Increase / Decrease in Promoters Shareholding during the year

specifying the reasons for increase / decrease (e.g., allotment / transfer / 0 0.00% 0 0.00%
bonus/ sweat equity etc):
At the End of the year 4,061,255 100% 4,061,255 100%
(iv) Shareholding Pattern of top ten Shareholders (other than Directors, Promoters and Holders of GDRs and ADRs):
27
Sl. No. Shareholding at the beginning of the year Cumulative Shareholding during the year
No. of % of total No. of % of total

For Each of the Top 10 Shareholders shares shares of the shares shares of the
company company
At the beginning of the year
Date wise Increase / Decrease in Shareholding during the year specifying the
reasons for increase / decrease (e.g., allotment / transfer / bonus / sweat
equity etc):
At the End of the year (or on the date of separation, if separated during the
- - - -
year)
(v) Shareholding of Directors and Key Managerial Personnel:
Sl.
Shareholding at the beginning of the year Cumulative Shareholding during the year
No.
No. of % of total % of total

No. of
For Each of the Directors and KMP shares shares of the shares of the
shares
company company
Ghanshyam Goyal
1
(DIN –02591352)
At the beginning of the year 400 0.01 400 0.01
Date wise Increase / Decrease in Shareholding during the year specifying

the reasons for increase / decrease (e.g. allotment / transfer / bonus/ sweat - - - -
equity etc):
At the End of the year 400 0.01 400 0.01
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding/accrued but not due for payment
Secured Loans excluding Unsecured Total

Deposits
deposits Loans Indebtedness
Indebtedness at the beginning of the financial

year
12,52,23,000
i) Principal Amount 7,96,90,000 4,55,33,000 0
ii) Interest due but not paid 0 0 0
0
iii) Interest accrued but not due 0 0 0
0
28
Total (i+ii+iii) 7,96,90,000 4,55,33,000 0 12,52,23,000
Change in Indebtedness during the financial

year
? Addition 0 22,64,000 0 22,64,000
? Reduction (2,41,30,000) 0 0 (2,41,30,000)
Net Change (2,41,30,000) 22,64,000 0 (2,18,66,000)
Indebtedness at the
end of the financial year
i) Principal Amount 5,55,60,000 4,77,97,000 0 10,33,57,000
ii) Interest due but not paid 0 0 0
iii) Interest accrued but not due 0 0 0 0
Total (i+ii+iii) 5,55,60,000 4,77,97,000 0 10,33,57,000
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL

Remuneration to Managing Director, Whole-time Directors and/or Manager:
Name of MD/WTD/ Manager Total Amount

Sl. no . Particulars of Remuneration
Sanjeev Tripathi (Company Secretary) (Rs.)
Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961
(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961
Stock Option
Sweat Equity
Commission
- as % of profit
- others, specify…
Others, please specify
Total (A)
Ceiling as per the Act
Remuneration to other directors:
Sl. no. Particulars of Remuneration Name of Directors Total Amount
29
Independent Directors
? Fee for attending board / committee meetings
? Commission
? Others, please specify
Total (1)
Other Non-Executive Directors

? Fee for attending board / committee meetings
? Commission
? Others, please specify
Total (2)
Total Managerial Remuneration
Overall Ceiling as per the Act
REMUNERATION TO KEY MANAGERIAL PERSONNEL OTHER THAN MD/MANAGER/WTD
Sl. Particulars of
Key Managerial Personnel
no. Remuneration
CEO CFO Total

Company Secretary
Gross salary
Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961
NA NA NA
Value of perquisites u/s 17(2) Income-tax Act, 1961
Profits in lieu of salary under section 17(3) Income-tax Act, 1961
Stock Option NA NA
Sweat Equity NA NA
Commission
- as % of profit NA NA
- others, specify…
Others, please specify NA NA
Total NA NA
VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Section of Details of Penalty / Authority

Type Brief Appeal made, if any (give
the Companies Punishment/ Compounding fees [RD / NCLT
Description Details)
Act imposed /COURT]
30
A. COMPANY
Penalty
Punishment
Compounding
B. DIRECTORS
Penalty
Punishment
Compounding
C. OTHER OFFICERS IN DEFAULT
Penalty
Punishment
Compounding
For and on behalf of the Board of Directors

CG Foods India Private Limited
(Ghanshyam Goyal)
Chairman
DIN: 02591352
31
[700500] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] Director 1 Director 2
01/04/2021 01/04/2021
to to
31/03/2022 31/03/2022
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director VARUN GHANSHYAM
Last name of director CHAUDHARY GOYAL
Designation of director Director Director
Director identification number of director 05203081 02591352
Date of signing of financial statements by director 27/09/2022 27/09/2022
32
[700400] Disclosures - Auditors report
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark
[Member]
01/04/2021
to
31/03/2022
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report
[LineItems]
Textual information
Disclosure in auditors report relating to fixed assets (3) [See below]
Textual information
Disclosure in auditors report relating to inventories (4) [See below]
Textual information
Disclosure in auditors report relating to loans (5) [See below]
Textual information
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 (6) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (7) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (8) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (9) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (10) [See below]
Disclosure in auditors report relating to public offer and term loans used for purpose for which Textual information
those were raised (11) [See below]
To the best of our
knowledge and
according to the
information and
explanations given
Disclosure in auditors report relating to fraud by the company or on the company by its officers to us, no fraud by
or its employees reported during period the Company and
no material fraud on
the Company has
been noticed or
reported during the
year.
No Managerial
Remuneration,
Disclosure in auditors report relating to managerial remuneration hence clause not
applicable.
The Company is not
a Nidhi Company
and hence reporting
under clauses
Disclosure in auditors report relating to Nidhi Company 3(xii)(a), (b) and (c)
of the Order are not
applicable to the
Company
Textual information
Disclosure in auditors report relating to transactions with related parties (12) [See below]
Disclosure in auditors report relating to preferential allotment or private placement of shares or Textual information
convertible debentures (13) [See below]
Disclosure in auditors report relating to non-cash transactions with directors or persons connected Textual information
with him (14) [See below]
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Textual information
Act, 1934 (15) [See below]
33
Details regarding auditors [Table] ..(1)

Auditors [Axis] Statutory Auditor
01/04/2021
to
31/03/2022
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm Mayur Batra & Co.
PRASHAN
Name of auditor signing report KUMAR
BEGWANI
Firms registration number of audit firm 018694N
Membership number of auditor 511504
7, Barakhamba
Address of auditors Road, New Delhi -
110001
Permanent account number of auditor or auditor's firm ABQFM1507K
SRN of form ADT-1 F02983351
Date of signing audit report by auditors 27/09/2022
Date of signing of balance sheet by auditors 27/09/2022

01/04/2021
to
31/03/2022
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure in auditors report relating to fixed assets

(A) The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and
Equipment. (B) The Company has maintained proper records showing full particulars of intangible assets.
Disclosure in auditors report relating to inventories

(a) The inventories were physically verified during the year by the Management at reasonable intervals. In our opinion and according to the
information and explanations given to us, the coverage and procedure of such verification by the Management is appropriate having regard to
the size of the Company and the nature of its operations. No discrepancies of 10% or more in the aggregate for each class of inventories were
noticed on such physical verification of inventories when compared with books of account. (b) According to the information and
explanations given to us, the Company has been sanctioned working capital limits in excess of Rs. 5 crores, in aggregate, during the earlier
year, from bank on the basis of security of current assets. In our opinion and according to the information and explanations given to us, the
quarterly returns or statements comprising (stock statements, book debt statements, credit monitoring arrangement reports, statements on
ageing analysis of the debtors/other receivables, and other stipulated financial information) filed by the Company with such banks or
financial institutions are in agreement with the unaudited books of account of the Company of the respective quarters.
Disclosure in auditors report relating to loans

The Company has granted interest free unsecured loan to six companies and interest-bearing unsecured loan to one company covered in the
register maintained under section 189 of the act; and with respect to the same: (a) In our opinion the terms and conditions of loans granted by
the company to six companies are prejudicial to the Company’s interest on account of the fact that loans been granted interest free. (b) The
Company has granted loans or provided advances in the nature of loan are payable on demand. During the year, the Company has not
demanded such loan or advances in the nature of loan. Having regard to the fact that the repayment of principal or payment of interest has not
been demanded by the Company, in our opinion the repayments of principal amounts and receipts of interest are regular. (c) No loan or
advance in the nature of loan granted by the Company which has fallen due during the year, has been renewed or extended or fresh loans
granted to settle the over dues of existing loans given to the same parties.
34
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
In our opinion, the Company has complied with the provisions of section 185 of the Act in respect of loans. Further, in our opinion, the
company has not complied with the provisions of section 186 of the Act in respect of loan. (Kindly refer Auditor report for table)
Disclosure in auditors report relating to deposits accepted

In our opinion and according to the information and explanations given to us, the Company has not accepted any deposit within the meaning
of sections 73 to 76 of the Act and the companies (Acceptance of Deposits) Rules, 2014 (as amended). Hence, reporting under clause 3(v) of
the Order is not applicable.
Disclosure in auditors report relating to maintenance of cost records

The Central Government has not prescribed the maintenance of cost records under section 148(1) of the Act, for any of the activities of the
Company. Hence, reporting under clause 3(vi) of the Order is not applicable.
Disclosure in auditors report relating to statutory dues [Text Block]

According to the information and explanations given to us, in respect of statutory dues: (a) Undisputed statutory dues, including provident
fund, employees’ state insurance, income tax, sales tax, service tax, Goods and service tax, duty of custom, duty of excise, value added tax,
cess and material statutory dues, as applicable, have generally been regularly deposited to the appropriate authorities, though there has been
slight delay in a few cases. Further, no disputed amounts payable in respect thereof were outstanding at the year end for a period of more than
six months from the date they became payable. (b) The dues outstanding in respect of income tax, sales tax, service tax, duty of custom, duty
of excise and value added tax on account of any dispute, are as follows - (Kindly refre Auditor report for table)
Disclosure in auditors report relating to default in repayment of financial dues

According to the information and explanations given to us and on the basis of our examination of the records of the Company, we state that
the Company has not defaulted in the repayment of loans or other borrowings or in the payment of interest thereon to any lender during the
year.
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
The Company has not raised moneys by way of initial public offer or further public offer (including debt instrument) during the year hence
reporting under clause 3(x)(a) of the order is not applicable.
Disclosure in auditors report relating to transactions with related parties

In According to the information and explanations given to us and based on our examination of the records of the Company, the transactions
with the related parties in compliance with section 188 of the Act, where applicable and details of such transactions have been disclosed in
the financial statements as required by the appropriate accounting standard. Further, being a private limited company, section 177 is not
applicable to the Company so no comment is offer on compliance of section 177.
35
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
During the year the Company has not made any preferential allotment or private placement of shares or convertible debentures (fully or
partly or optionally) and hence reporting under clause 3(x)(b) of the Order is not applicable to the Company.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any non-cash
transactions with its directors or directors of its holding, subsidiary or associate company, as applicable, or persons connected with them and
hence provisions of section 192 of the Companies Act, 2013 are not applicable.
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Act, 1934
According to the information and explanations given to us and based on our examination of the records of the Company, The Company is not
required to be registered under section 45-IA of the Reserve Bank of India Act, 1934. Hence, reporting under clauses 3(xvi)(a), (b) (c) and
(d) of the Order are not applicable.
36
Disclosure in auditor’s report explanatory [Text Block]
INDEPENDENT AUDITOR’S REPORT
TO THE MEMBERS OF CG FOODS INDIA PRIVATE LIMITED
Report on the Audit of the Standalone Financial Statements

Opinion
We have audited the accompanying standalone financial statements of CG FOODS INDIA PRIVATE LIMITED (the “Company”), which
comprise the Balance Sheet as at March 31, 2022, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement
of Changes in Equity and the Statement of Cash Flows for the year ended on that date and a summary of significant accounting policies and
other explanatory information (hereinafter referred to as the “standalone financial statements”).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements
give the information required by the Companies Act, 2013 (the “Act”) in the manner so required and give a true and fair view in conformity
with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules,
2015, as amended, (“Ind AS”) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March
31, 2022 and its loss, total comprehensive income, changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing (“SA”s) specified under section
143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the
Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by
the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the standalone
financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in
accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and
appropriate to provide a basis for our audit opinion on the standalone financial statements.
Emphasis of matters
We draw attention to the Note 10of the accompanying standalone financial statements, which describes the uncertanities relating to
recoverability of the company’s non-current investment in CG Galva India, a partnership firm, of Rs. 1,310.97 lakhs outstanding as at 31
March 2022, which is dependent upon realisation of proceeds from return sale of plant earlier intended to be set up, to vendor upon receipt of
approval from the Honorable High court of Assam as further detailed in the said note. Based on the legal assessment made, the, the
management is of the view that the aforesaid investment is fully recoverable as on 31 March 2022.
Our opinion is not modified in respect of this matter.
Information other than the Financial Statements and Auditor’s Report thereon
The Company’s Board of Directors is responsible for the other information. The other information comprises the information included in the
Director’s report but does not include the consolidated financial statements, standalone financial statements and our auditor’s report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance
conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained in the
audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact. We have nothing to report in this regard.
Management’s Responsibilities for the Standalone Financial Statements
The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these
standalone financial statements that give a true and fair view of the financial position, financial performance, including other comprehensive
income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted
in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for
safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of
appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and
maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the standalone financial statements that give a true and fair view and are
free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, management is responsible for assessing the Company’s ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management
either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
37
The Board of Directors is also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of
assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal
financial controls system in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the
economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality
and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of
any identified misstatements in the financial statements.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements
As required by Section 143(3) of the Act, based on our audit we report that:
We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit.
In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those
books.
The Balance Sheet, the Statement of Profit and Loss (including Other Comprehensive Income), the Cash Flow Statement and Statement of
Changes in Equity dealt with by this Report are in agreement with the books of account.
In our opinion, the aforesaid financial statements comply with the Ind AS specified under Section 133 of the Act.
On the basis of the written representations received from the directors of the Company as on 31 March, 2022 taken on record by the Board of
Directors, none of the directors is disqualified as on 31 March, 2022 from being appointed as a director in terms of Section 164(2) of the Act.
With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of
such controls, refer to our separate Report in “Annexure A”. Our report expresses a disclaimer of opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls over financial reporting.
In our opinion and to the best of our information and according to the explanations given to us, the Company being a private company,
section 197 of the Act related to the managerial remuneration is not applicable.
38
With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, as amended, in our opinion and to the best of our information and according to the explanations given to us:
The Company, as detailed in note 39 to the standalone financial statements, has disclosed the impact of pending litigations on its financial
position as at 31 March, 2022.
The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.
There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.
(a) The Management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the
aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by
the Company to or in any other person or entity, including foreign entity (“Intermediaries”), with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any
manner whatsoever by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries;
(b) The Management has represented, that, to the best of its knowledge and belief, no funds (which are material either individually or in the
aggregate) have been received by the Company from any person or entity, including foreign entity (“Funding Parties”), with the
understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in other
persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (“Ultimate Beneficiaries”) or provide any
guarantee, security or the like on behalf of the Ultimate Beneficiaries;
(c) Based on the audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice
that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under and (b) above, contain any
material misstatement.
No dividend is declared or paid during the year by the Company under section 123 of the Companies Act, 2013.
As required by the Companies (Auditor’s Report) Order, 2020 (“the Order/ CARO 2020”) issued by the Central Government in terms of
Section 143(11) of the Act, we give in “ANNEXURE B” a statement on the matters specified in paragraphs 3 and 4 of the Order.
For Mayur Batra & Co.

Chartered Accountants
Firm Reg. No. 018694N
Prashan Kumar Begwani

Membership No. 511504
Partner
UDIN:
Place: New Delhi

Date: 27 September, 2022
“ANNEXURE A” TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 1 (f) under the ‘Report on Other Legal and Regulatory Requirements section of our report of even date)
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act,
2013 (“the Act”)
We have audited the internal financial controls over the financial reporting of CG FOODS INDIA PRIVATE LIMITED (“the Company”) as
of 31 March 2022 in conjunction with our audit of the company’s standalone financial statements for the year ended on that date.
Management’s Responsibility for Internal Financial Controls
The Company’s management is responsible for establishing and maintaining internal financial controls based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. These
responsibilities include the design, implementation, and maintenance of adequate internal financial controls that were operating effectively
for ensuring the orderly and efficient conduct of its business, including adherence to the company’s policies, the safeguarding of its assets,
the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of
reliable financial information, as required under the Companies Act, 2013.
Auditor’s Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the 'Guidance
Note') and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the
extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the
39
Institute of Chartered Accountants of India . Those Standards and the Guidance Note require that we comply with ethical requirements and
plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was
established and maintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an
understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls system over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
Opinion
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such
internal financial controls over financial reporting were operating effectively as at 31 March, 2022, based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

Prashan Kumar Begwani

Partner
UDIN:
Place: New Delhi

“ANNEXURE B” TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 2 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)
(i) (a) (A) The Company has maintained proper records showing full particulars, including
quantitative details and situation of Property, Plant and Equipment.
(B) The Company has maintained proper records showing full particulars of intangible assets.
(b) No item of Property, Plant and Equipment (capital work-in-progress and right-of-use assets) were physically verified during the year by
the Management and consequently we are unable to state if the physical verification was carried out at reasonable intervals. Accordingly, the
question of reporting on material discrepancies noted on verification does not arise.
(c) Based on our examination of the registered deed, we report that, the title deeds of all the immovable properties, (other than immovable
properties where the Company is the lessee and the lease agreements are duly executed in favour of the Company) disclosed in the financial
statements included in (property, plant and equipment and capital work-in progress) are held in the name of the Company as at the balance
sheet date.
(d) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the
Company has not revalued any of its property, plant and equipment (including Right of Use assets) or intangible assets during the year.
40
(e) According to the information and explanations given to us and on the basis of our examination of the records of the Company, we state
that no proceedings have been initiated during the year or are pending against the Company as at March 31, 2022 for holding any benami
property under the Benami Transactions (Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder, accordingly paragraph
3(i)(e) of the Order is not applicable to the Company.
(ii) (a) The inventories were physically verified during the year by the Management at reasonable intervals. In our opinion and according to
the information and explanations given to us, the coverage and procedure of such verification by the Management is appropriate having
regard to the size of the Company and the nature of its operations. No discrepancies of 10% or more in the aggregate for each class of
inventories were noticed on such physical verification of inventories when compared with books of account.
(b) According to the information and explanations given to us, the Company has been sanctioned working capital limits in excess of Rs. 5
crores, in aggregate, during the earlier year, from bank on the basis of security of current assets. In our opinion and according to the
information and explanations given to us, the quarterly returns or statements comprising (stock statements, book debt statements, credit
monitoring arrangement reports, statements on ageing analysis of the debtors/other receivables, and other stipulated financial information)
filed by the Company with such banks or financial institutions are in agreement with the unaudited books of account of the Company of the
respective quarters.
(iii) The Company has granted interest free unsecured loan to six companies and interest-bearing unsecured loan to one company covered in
the register maintained under section 189 of the act; and with respect to the same:
In our opinion the terms and conditions of loans granted by the company to six companies are prejudicial to the Company’s interest on
account of the fact that loans been granted interest free.
The Company has granted loans or provided advances in the nature of loan are payable on demand. During the year, the Company has not
demanded such loan or advances in the nature of loan. Having regard to the fact that the repayment of principal or payment of interest has not
been demanded by the Company, in our opinion the repayments of principal amounts and receipts of interest are regular.
No loan or advance in the nature of loan granted by the Company which has fallen due during the year, has been renewed or extended or
fresh loans granted to settle the over dues of existing loans given to the same parties.
41
In our opinion, the Company has complied with the provisions of section 185 of the Act in respect of loans. Further, in our opinion, the
company has not complied with the provisions of section 186 of the Act in respect of loan. The details of non- compliance is given below:
Maximum amount
Amount outstanding as on
Party outstanding during the year Remarks
31 March 2022 (Lakhs)
(Lakhs)
Cideas Investment Private Other entity in which KMP and its

182.29 182.29
Limited relatives exercise significant influence
CG Agro Projects Private Interest free loan given to a company

49.00 49.00
Limited in which directors are interest
Interest free loan given to a company

CG Foundation 1.00 1.00
in which directors are interest
CG Electrotech Interest free loan given to a company

450.08 450.08
India Private Limited in which directors are interest
Greentech Mega Food Interest free loan given to a company

183.00 183.00
Park Private Limited in which directors are interest
Amitra Habitech Hospitality

252.24 252.24 Interest free loan given to a company
Services Private Limited
Bodhvirksha Agro
330.00 330.00 Interest free loan given to a company
Product Private Limited
In our opinion and according to the information and explanations given to us, the Company has not accepted any deposit within the meaning
of sections 73 to 76 of the Act and the companies (Acceptance of Deposits) Rules, 2014 (as amended). Hence, reporting under clause 3(v) of
the Order is not applicable.
The Central Government has not prescribed the maintenance of cost records under section 148(1) of the Act, for any of the activities of the
Company. Hence, reporting under clause 3(vi) of the Order is not applicable.
According to the information and explanations given to us, in respect of statutory dues:
Undisputed statutory dues, including provident fund, employees’ state insurance, income tax, sales tax, service tax, Goods and service tax,
duty of custom, duty of excise, value added tax, cess and material statutory dues, as applicable, have generally been regularly deposited to the
appropriate authorities, though there has been slight delay in a few cases. Further, no disputed amounts payable in respect thereof were
outstanding at the year end for a period of more than six months from the date they became payable.
The dues outstanding in respect of income tax, sales tax, service tax, duty of custom, duty of excise and value added tax on account of any
dispute, are as follows:
Amount
Name of the Nature Amount paid under Period to which
Forum where dispute is pending
statute of dues (Rs. In protest (Rs. In lakhs) amount relates
Lakhs)
The Central Excise March 2011 to Custom Excise and Service Tax Appellate
58.14 58.14
Excise Act,1944 Duty March 2012 Tribunal
42
The Central Excise April 2012 to Dec Custom Excise and Service Tax Appellate
21.47 21.47
Excise Act,1944 Duty 2012 Tribunal
The Central Excise Jan 2013 to Nov Custom Excise and Service Tax Appellate
19.90 19.90
The Central Excise Dec 2013 to June Custom Excise and Service Tax Appellate
40.07 40.07
The Central Excise July 2014 to June Custom Excise and Service Tax Appellate
27.41 27.41
21.34 21.34
25.48 2.55
The Central Excise Feb 2015 to The Commissioner (Appeal), Central

37.49 2.81
Excise Act,1944 Duty March 2017 GST & Central Excise Duty, Patna
The Central Excise April 2017 to June The Commissioner (Appeal), Central
8.73 0.65
Excise Act,1944 Duty 2017 GST & Central Excise Duty, Patna
Income Tax Act, Income Assessment Year

239.90 48.00 Commissioner of Income Tax (Appeals)
1944 Tax 2016-2017
According to the information and explanations given to us, there were no transactions relating to previously unrecorded income that were
surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961 (43 of 1961) during the year.
(ix) (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, we
state that the Company has not defaulted in the repayment of loans or other borrowings or in the payment of interest thereon to any lender
during the year.
The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.
(c) According to the information and explanations given to us and on the basis of our examination of the records of the Company, to the
best of our knowledge and belief, in our opinion, term loans availed by the Company were, applied by the Company during the year for the
purposes for which the loans were obtained.
On an overall examination of the financial statements of the Company, funds raised on short-term basis have, prima facie, not been used
during the year for long-term purposes by the Company.
On an overall examination of the financial statements, we report that the Company has not utilized the unutilized funds as at the beginning of
the year from the funds raised through issue of share or borrowing in the previous year and/or during the current year to meet the obligation
of its subsidiary, associates or joint ventures.
On an overall examination of the financial statements, we report that the Company has not raised loans during the year on the pledge of
securities held in its subsidiaries or joint ventures or associate companies.
(x) (a) The Company has not raised moneys by way of initial public offer or further public offer (including debt instrument) during the
year hence reporting under clause 3(x)(a) of the order is not applicable.
(b) During the year the Company has not made any preferential allotment or private placement of shares or convertible debentures (fully or
partly or optionally) and hence reporting under clause 3(x)(b) of the Order is not applicable to the Company.
(xi) (a) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no
material fraud on the Company has been noticed or reported during the year.
(b) To the best of our knowledge, no report under sub-section (12) of section 143 of the Companies Act has been filed in Form ADT-4 as
43
prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government, during the year and upto the date of
this report.
(c) As represented to us by the Management, there were no whistle blower complaints received by the Company during the year and upto the
date of this report.
(xii) The Company is not a Nidhi Company and hence reporting under clauses 3(xii)(a), (b) and (c) of the Order are not applicable to the
Company.
In According to the information and explanations given to us and based on our examination of the records of the Company, the transactions
with the related parties in compliance with section 188 of the Act, where applicable and details of such transactions have been disclosed in
the financial statements as required by the appropriate accounting standard. Further, being a private limited company, section 177 is not
applicable to the Company so no comment is offer on compliance of section 177.
(a) In our opinion, though the Company is required to have an internal audit system under section 138 of the Companies Act, 2013, it does
not have the same established for the year.
(b) We have not obtained internal audit report of the Company issued for the period under audit, hence we are unable to consider the internal
audit reports in our audit.
In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any non-cash
transactions with its directors or directors of its holding, subsidiary or associate company, as applicable, or persons connected with them and
hence provisions of section 192 of the Companies Act, 2013 are not applicable.
According to the information and explanations given to us and based on our examination of the records of the Company, The Company is not
required to be registered under section 45-IA of the Reserve Bank of India Act, 1934. Hence, reporting under clauses 3(xvi)(a), (b) (c) and
(d) of the Order are not applicable.
The Company has incurred cash losses of Rs. 1,304.46 Lakhs during the financial year covered by our audit. There were no cash losses in the
immediately preceding financial year.
There has been resignation of the previous statutory auditors of the Company during the year. There were no issues, objections or concerns
raised by the outgoing auditor.
On the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other
information accompanying the financial statements, and our knowledge of the Board of Directors and Management plans, and based on our
examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material
uncertainty exists as on the date of the audit report indicating that Company is not capable of meeting its liabilities existing at the date of
balance sheet as and when they fall due within a period of one year from the balance sheet date. We, however, state that this is not an
assurance as to the future viability of the Company. We further state that our reporting is based on the facts up to the date of the audit report
and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date,
will get discharged by the Company as and when they fall due.
The Company was having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of
rupees five crore or more during the immediately preceding financial year and hence, provisions of Section 135 of the Act are applicable to
the Company during the year. The Company has unspent CSR amount of INR 54.82 Lakhs for the current year and INR 45.97 Lakhs relating
to previous year.
In respect of other than ongoing projects, the Company has transferred unspent Corporate Social
Responsibility (CSR) amount, to a special account in compliance with the provision of sub-section (6) of section 135 of the said Act.
According to the information and explanations given to us, and based on the CARO reports issued by the auditors of the subsidiaries,
associates and joint ventures included in the consolidated financial statements of the Company, to which reporting under CARO is
applicable, provided to us by the Management of the Company and based on the identification of matters of qualifications or adverse remarks
44
in their CARO reports by the respective component auditors and provided to us, we report that the auditors of such companies have not
reported any qualifications or adverse remarks in their CARO report except for the following:
Nature of
S.No. Name of Company CIN Remarks
relationship
Clause No. IX- There is default in repayment of interest

Greentech Mega Joint
1. U15100RJ2012PLC039560 and principle of bank loan ranging from 1 days to 19
Food Park Ltd. Venture
days.
Greentech Mega Joint

2. U15100RJ2012PLC039560 Clause No. XV-No internal audit was performed.
Food Park Ltd. Venture

Prashan Begwani
Partner
UDIN:
Place: New Delhi
[700700] Disclosures - Secretarial audit report

01/04/2021
to
31/03/2022
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
45
[110000] Balance sheet

31/03/2022 31/03/2021 31/03/2020
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment 6,040.06 5,796.75 5,937.4
Capital work-in-progress 604.27 737.97 0
Other intangible assets 278.93 0 0
Intangible assets under development 0 258.39 227.61
Non-current financial assets [Abstract]
Non-current investments 15,524
(A) 15,840.94
15,691.89
Loans, non-current 1,130.64 1,268.78 1,721.76

Other non-current financial assets 190.89 137.06 1,026.72
Total non-current financial assets 16,845.53 17,246.78 18,440.37
Deferred tax assets (net) 337.15 128.55 0
Other non-current assets 564 1,165.4 0
Total non-current assets 24,669.94 25,333.84 24,605.38
Current assets [Abstract]
Inventories 3,464.97 2,916.22 2,170.54
Current financial assets [Abstract]
Current investments 0 0 0
Trade receivables, current 3,958.97 2,397.29 2,273.77
Cash and cash equivalents 1,133.49 810.61 146.36
Loans, current 0 0 0
Other current financial assets 2,474.63 2,676.94 936.91
Total current financial assets 7,567.09 5,884.84 3,357.04
Other current assets 796.2 441.75 176.56
Total current assets 11,828.26 9,242.81 5,704.14
Total assets 36,498.2 34,576.65 30,309.52
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 406.13 406.13 406.13
Other equity 23,069.3 26,119.7 23,620.82
Total equity attributable to owners of parent 23,475.43 26,525.83 24,026.95
Non controlling interest 0 0 0
Total equity 23,475.43 26,525.83 24,026.95
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 1,033.57 1,252.23 1,192.99
Other non-current financial liabilities 34.38 32.74 33.75
Total non-current financial liabilities 1,067.95 1,284.97 1,226.74
Provisions, non-current 163.02 151.56 116.36
Deferred tax liabilities (net) 0 0 67.32
Other non-current liabilities 0.2 0.2 0.2
Total non-current liabilities 1,231.17 1,436.73 1,410.62
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 668.47 679.95 428.79
Trade payables, current 9,205.89 4,758.32 3,622.18
Other current financial liabilities 1,216.06 863.42 781.15
Total current financial liabilities 11,090.42 6,301.69 4,832.12
Other current liabilities 679.43 298.44 28.76
Provisions, current 21.75 13.96 11.07
Total current liabilities 11,791.6 6,614.09 4,871.95
Total liabilities 13,022.77 8,050.82 6,282.57
Total equity and liabilities 36,498.2 34,576.65 30,309.52
Footnotes
(A) Total of quoted and unquoted Non current investments
46
[210000] Statement of profit and loss
Earnings per share [Table] ..(1)

Classes of equity share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from
[INR/shares] -69.51 [INR/shares] 59.22 [INR/shares] -69.51 [INR/shares] 59.22
continuing operations
Total basic earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22 [INR/shares] -69.51 [INR/shares] 59.22
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from
[INR/shares] -69.51 [INR/shares] 59.22 [INR/shares] -69.51 [INR/shares] 59.22
continuing operations
Total diluted earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22 [INR/shares] -69.51 [INR/shares] 59.22
47

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 28,387.61 27,312.79
Other income 522.06 3,227.11
Total income 28,909.67 30,539.9
Expenses [Abstract]
Cost of materials consumed 20,393.26 16,523.12
Purchases of stock-in-trade 163.48 563.44
Changes in inventories of finished goods, work-in-progress and
-202.82 -257.38
stock-in-trade
Employee benefit expense 2,035.04 2,108.68
Finance costs 103.25 140.41
Depreciation, depletion and amortisation expense 1,518.69 1,119.69
Other expenses 7,305.91 7,717.53
Total expenses 31,316.81 27,915.49
Profit before exceptional items and tax -2,407.14 2,624.41
Exceptional items before tax 0 -275.32
Total profit before tax -2,407.14 2,349.09
Tax expense [Abstract]
Current tax 242.75 139.87
Deferred tax -208.61 -195.88
Total tax expense 34.14 -56.01
Total profit (loss) for period from continuing operations -2,441.28 2,405.1
Tax expense of discontinued operations 0 0
Total profit (loss) from discontinued operations after tax 0 0
Total profit (loss) for period -2,441.28 2,405.1
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
Yes Yes
presented net of tax
Other comprehensive income net of tax [Abstract]
Components of other comprehensive income that will not be
reclassified to profit or loss, net of tax [Abstract]
Other comprehensive income, net of tax, gains (losses) on
5.82 0.48
remeasurements of defined benefit plans
Other comprehensive income that will not be reclassified to
0 0
profit or loss, net of tax, others
Total other comprehensive income that will not be reclassified
5.82 0.48
to profit or loss, net of tax
Components of other comprehensive income that will be
reclassified to profit or loss, net of tax [Abstract]
Exchange differences on translation net of tax [Abstract]
Total other comprehensive income, net of tax, exchange
0 0
differences on translation
Debt instrument through other comprehensive income Net of tax
[Abstract]
Other comprehensive income, net of tax, Debt instrument
0 0
through other comprehensive income
Cash flow hedges net of tax [Abstract]
Total other comprehensive income, net of tax, cash flow hedges 0 0
Hedges of net investment in foreign operations net of tax
[Abstract]
Total other comprehensive income, net of tax, hedges of net
0 0
investments in foreign operations
Change in value of time value of options net of tax [Abstract]
Total other comprehensive income, net of tax, change in
0 0
value of time value of options
Change in value of forward elements of forward contracts net of
tax [Abstract]
0 0
value of forward elements of forward contracts
Change in value of foreign currency basis spreads net of tax
[Abstract]
0 0
value of foreign currency basis spreads
Other comprehensive income, net of tax, net
movement in regulatory deferral account
balances related to items that will be
reclassified to profit or loss [Abstract]
48
Total other comprehensive income, net of tax,

net movement in regulatory deferral account
0 0
reclassified to profit or loss
Financial assets measured at fair value through other
comprehensive income net of tax [Abstract]
financial assets measured at fair value through other 0 0
comprehensive income
Other comprehensive income that will be reclassified to profit
0 0
or loss, net of tax, others
Total other comprehensive income that will be reclassified to
0 0
profit or loss, net of tax
Total other comprehensive income 5.82 0.48
Total comprehensive income -2,435.46 2,405.58
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
No No
before tax
Other comprehensive income before tax [Abstract]
Total other comprehensive income 5.82 0.48
Total comprehensive income -2,435.46 2,405.58
Earnings per share explanatory [TextBlock]
Earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] -69.51 [INR/shares] 59.22
Total basic earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22
Diluted earnings (loss) per share from continuing operations [INR/shares] -69.51 [INR/shares] 59.22
Total diluted earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22
[400200] Statement of changes in equity
Statement of changes in equity [Table] ..(1)

Equity attributable
to the equity
Components of equity [Axis] Equity [Member]
holders of the
parent [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period -2,441.28 2,405.1 -2,441.28
Changes in comprehensive income components -79.76 323.3 -79.76
Total comprehensive income -2,521.04 2,728.4 -2,521.04
Other changes in equity [Abstract]
Other additions to reserves -529.36 9.78 -529.36
Deductions to reserves [Abstract]
Other utilisation of securities premium
0 0 0
if permitted
Other deductions to reserves 0 239.3 0
Total deductions to reserves 0 239.3 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Transfer to Retained earnings 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Increase (decrease) through other changes,
0 0 0
equity
Other changes in equity, others 0 0 0
Total other changes in equity -529.36 -229.52 -529.36
Total increase (decrease) in equity -3,050.4 2,498.88 -3,050.4
Other equity at end of period 23,069.3 26,119.7 23,620.82 23,069.3
49

Equity attributable to the equity
Components of equity [Axis] Reserves [Member]
holders of the parent [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
Equity [Abstract]
Profit (loss) for period 2,405.1 0 0
Changes in comprehensive income components 323.3 -79.76 323.3
Total comprehensive income 2,728.4 -79.76 323.3
Other additions to reserves 9.78
0 0 0
if permitted
Other deductions to reserves 239.3
Total deductions to reserves 239.3 0 0
Transfer to Retained earnings 0 0 0
0 0 0
0 0 0
equity
Total other changes in equity -229.52 0 0
Total increase (decrease) in equity 2,498.88 -79.76 323.3

Reserves
Components of equity [Axis] Capital reserves [Member]
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
Equity [Abstract]
Profit (loss) for period 0 0
Changes in comprehensive income components -79.77 84
Total comprehensive income -79.77 84
0 0
if permitted
Total deductions to reserves 0 0
Transfer to Retained earnings 0 0
0 0
0 0
equity
Other changes in equity, others 0 0
Total other changes in equity 0 0
Total increase (decrease) in equity -79.77 84
Other equity at end of period 4,021.86 717.92 797.69 713.69
50

General reserve
Components of equity [Axis] Securities premium reserve [Member]
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Equity [Abstract]
Profit (loss) for period 0 0 0
Changes in comprehensive income components 0.01
Total comprehensive income 0.01
Total deductions to reserves 0 0 0
0 0 0
Total other changes in equity 0 0 0
Total increase (decrease) in equity 0 0 0.01

Components of equity [Axis] General reserve [Member] Other equity components [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
Equity [Abstract]
Profit (loss) for period 0 0 0
Changes in comprehensive income components 239.3 -5.82 -0.48
Total comprehensive income 239.3 -5.82 -0.48
Total deductions to reserves 0 0 0
0 0 0
Total other changes in equity 0 0 0
Total increase (decrease) in equity 239.3 -5.82 -0.48
Other equity at end of period 2,087.69 1,848.39 1.57 7.39
51

Other equity
Components of equity [Axis] components Other comprehensive income, others [Member]
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
Equity [Abstract]
Profit (loss) for period 0 0
Changes in comprehensive income components -5.82 -0.48
Total comprehensive income -5.82 -0.48
Total deductions to reserves 0 0
0 0
Total other changes in equity 0 0
Total increase (decrease) in equity -5.82 -0.48
Other equity at end of period 7.87 1.57 7.39 7.87

Other equity other
Components of equity [Axis] Other equity other [Member]
1 [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Equity [Abstract]
Profit (loss) for period -2,441.28 2,405.1 -2,441.28
Changes in comprehensive income components 5.82 0.48 5.82
Total comprehensive income -2,435.46 2,405.58 -2,435.46
Other additions to reserves -529.36 9.78 -529.36
Other deductions to reserves 0 239.3 0
Total deductions to reserves 0 239.3 0
0 0 0
Total other changes in equity -529.36 -229.52 -529.36
Total increase (decrease) in equity -2,964.82 2,176.06 -2,964.82
Profit/(Loss) For
Description of nature of other equity, others Period
52

Components of equity [Axis] Other equity other 1 [Member]
01/04/2020
to 31/03/2020
31/03/2021
Equity [Abstract]
Profit (loss) for period 2,405.1
Changes in comprehensive income components 0.48
Total comprehensive income 2,405.58
Other additions to reserves 9.78
Other deductions to reserves 239.3
Total deductions to reserves 239.3
Appropriations for dividend, dividend tax and general reserve [Abstract]
Total appropriations for dividend, dividend tax and retained earnings 0
Other changes in equity, others 0
Total other changes in equity -229.52
Total increase (decrease) in equity 2,176.06
Other equity at end of period 21,767.15 19,591.09
Description of nature of other equity, others Profit/(Loss) For Period
53
[320000] Cash flow statement, indirect

01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before tax -2,407.14 2,349.09
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for decrease (increase) in inventories -548.75 -745.69
Adjustments for decrease (increase) in trade receivables, current -1,598.44 -119.35
Adjustments for decrease (increase) in other current assets -354.46 -105.25
Adjustments for decrease (increase) in other non-current assets 426.89 1,197.01
Adjustments for other financial assets, current 286.64 -1,424.14
Adjustments for increase (decrease) in trade payables, current 4,368 1,136.14
Adjustments for increase (decrease) in other current liabilities 380.99 316.29
Adjustments for provisions, current 19.25 38.09
Adjustments for other financial liabilities, current 352.65 81.26
Adjustments for unrealised foreign exchange losses gains -36.76 -1.6
Adjustments for interest income 179.56 183.68
Adjustments for undistributed profits of associates 0 2.55
Other adjustments to reconcile profit (loss) 0

(A) 275.32
Other adjustments for non-cash items 1,775.89 -1,247.75
Total adjustments for reconcile profit (loss) 4,892.34 -785.9
Net cash flows from (used in) operations 2,485.2 1,563.19
Income taxes paid (refund) 57.55 161.97
Net cash flows from (used in) operating activities 2,427.65 1,401.22
Cash flows from used in investing activities [Abstract]
Proceeds from sales of property, plant and equipment 0.49 2.3
Purchase of property, plant and equipment 1,415.53 1,828.72
Proceeds from sales of investment property -310.36 2,480.3
Proceeds from sales of other long-term assets 138.63 -1,653.7
Cash advances and loans made to other parties 0 102
Cash receipts from repayment of advances and loans made to other parties 0 17.6
Interest received -179.56 0
Other inflows (outflows) of cash 0

(B) 174.94
Net cash flows from (used in) investing activities -1,766.33 -909.28
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 0 300
Repayments of borrowings 218.66 250.94
Interest paid 108.3 138.09
Other inflows (outflows) of cash -11.48 261.34
Net cash flows from (used in) financing activities -338.44 172.31
Net increase (decrease) in cash and cash equivalents before effect of
322.88 664.25
exchange rate changes
Net increase (decrease) in cash and cash equivalents 322.88 664.25
Cash and cash equivalents cash flow statement at end of period 1,133.49 810.61 146.36
Footnotes
(A) Other non-operating income
(B) Foreign Currency translation 979221.55 Profit / (Loss) on the sale of 348450.81 property, plant & equipment Other
non-operating income 128284517.11
[610100] Notes - List of accounting policies

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Textual information (17) Textual information (18)
Disclosure of significant accounting policies [TextBlock] [See below] [See below]
54
Disclosure of significant accounting policies [Text Block]
Significant
2 accounting
policies
Significant
accounting
policies
adopted
by the
company
are as
under:
2.1 Basis of Preparation of Financial Statements
(a) Statement of Compliance with Ind AS
These financial statements have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Se
Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. Upto the yea
the requirements of previous GAAP, which includes Standards notified under the Companies (Accounting Standards) Rules
AS is April 1, 2020. Refer Note 5 below for the details of first-time adoption exemptions availed by the Company.
(b) Basis of measurement
The financial statements have been prepared on a historical cost basis, except for the following items:
a. Other financial assets and liabilities - measured at amortised cost.
b. Net defined benefit (asset)/ liability - measured at fair value of plan assets less present value of defined benefit obligation
All assets and liabilities have been classified as current or non-current as per the Company’s operating cycle and other crite
and the time between the rendering of service and their realization in cash and cash equivalents, the Company has ascerta
classification of assets and liabilities.
(c) Use of estimates
The preparation of financial statements in conformity with Ind AS requires the Management to make estimate and assumpt
reported amount of revenue and expenses for the year and disclosures of contingent liabilities as at the Balance Sheet date
based upon the Management's evaluation of the relevant facts and circumstances as at the date of the financial statements
are reviewed on a periodic basis. Revisions to accounting estimates, if any, are recognized in the year in which the estimat
estimates and judgments.
2.2 Property, plant and equipment (PPE)
55
An item of PPE is recognised as an asset, if and only if, it is probable that the future economic benefits associated with the
Transition to Ind AS
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its property, plant and equipm
value as the deemed cost of the property, plant and equipment.
PPE are initially recognised at cost. The initial cost of PPE comprises its purchase price (including non-refundable duties an
of bringing the asset to its working condition and location for its intended use. Each component of an item of PPE that has a
the component is consumed in a different manner or over a different time period to the rest of the asset. Further, the cost o
acquisition or construction of qualifying assets.
The cost of item of property, plant and equipment includes the initial estimate of costs of dismantling and removing the item
Subsequent to initial recognition, all items of PPE are stated at cost less accumulated depreciation and any impairment loss
Balance Sheet and cost of the new item of PPE is recognised. Further, in case the replaced part was not being depreciated
the replaced part at the time it was acquired or constructed.
Property, plant and equipment which are not ready for intended use by management as on the date of balance sheet are di
Depreciation methods, estimated useful lives
Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful lives of the property, plant a
tabulated as below. These lives are also reflective of the management's estimate of the useful lives of the Company's prope
Property, plant and equipment
Furniture and Fixtures
Office Equipment
Computers
In case of certain office equipment which are depreciated over a period of 5 years and assets individually costing INR 5,000
Leasehold Improvements are amortized on a straight-line basis at the lower of period of lease and estimated useful life.
56
Depreciation is calculated on a pro-rata basis for assets purchased/sold during the year.
The appropriateness of useful lives and depreciation method is reviewed by the management each financial year.
2.3 Other Intangible Assets
Intangible assets are stated at acquisition cost, net of accumulated amortization.
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its all intangible assets recogn
the deemed cost of the intangible assets.
The Company amortized intangible assets over their estimated useful lives using the straight line method. The estimated us
Intangible assets
Computer Software
Intangible assets with finite lives are assessed for impairment whenever there is an indication that the intangible asset may
with a finite useful life are reviewed at least at each financial year end.
2.4 Foreign Currency Transactions
(a) Functional and presentation currency
Items included in the financial statements are measured using the currency of the primary economic environment in which t
Indian rupee (INR), which is the Company’s functional and presentation currency.
(b) Transactions and balances
On initial recognition, all foreign currency transactions are recorded by applying to the foreign currency amount the exchang
57
transaction. Gains/Losses arising out of fluctuation in foreign exchange rate between the transaction date and settlement d
All monetary assets and liabilities in foreign currencies are restated at the year end at the exchange rate prevailing at the ye
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange ra
2.5 Fair value measurement
The Company measures financial instruments at fair value at each balance sheet date.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
presumption that the transaction to sell the asset or transfer the liability takes place either:
? In the principal market for the asset or liability, or
? In the absence of a principal market, in the most advantageous market for the asset or liability accessible to the Company
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are availab
the use of unobservable inputs. The Company's management determines the policies and procedures for fair value measur
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the f
to the fair value measurement as a whole:
? Level 1 — The fair value of financial instruments traded in active markets (such as publicly traded derivatives and equity s
instruments are included in level 1
? Level 2 —The fair value of financial instruments that are not traded in an active market (for example, traded bonds, over-t
of observable market data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair va
? Level 3 —If one or more of the significant inputs is not based on observable market data, the instrument is included in lev
indemnification asset included in level 3.
2.6 Revenue Recognition
Sale of Goods
Revenue from sale of goods is recognised when control of the products being sold is transferred to the customer, being wh
Performance Obligations in our contracts are fulfilled at the time of formal customer acceptance depending on customer ter
Sale of Scrap
Revenue generated from Sale of Scrap is duly recognised with the applicable Ind AS in the books.
Other Income
Interest Income is recognised on a basis of effective interest method as set out in Ind AS 109, Financial Instruments, and w
58
2.7 Taxes
Tax expense for the year, comprising current tax and deferred tax, are included in the determination of the net profit or loss
(a) Current income tax
Current tax assets and liabilities are measured at the amount expected to be recovered or paid to the taxation authorities. T
substantively enacted, at the year end date. Current tax assets and tax liabilities are offset where the entity has a legally en
and settle the liability simultaneously.
(b) Deferred tax
Deferred income tax is provided in full, using the balance sheet approach, on temporary differences arising between the tax
income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a bu
taxable profit (tax loss). Deferred income tax is determined using tax rates (and laws) that have been enacted or substantia
income tax asset is realised or the deferred income tax liability is settled.
Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulatio
amounts expected to be paid to the tax authorities
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilitie
Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is probable that
The Company has not recognized the deferred tax asset in the absence of probability of future taxable profits.
Current and deferred tax is recognized in Statement of Profit and Loss, except to the extent that it relates to items recognis
recognised in other comprehensive income.
2.8 Leases
As a lessee
The Company’s lease asset classes primarily consist of land and buildings taken on lease. The Company assesses whethe
the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To
Company assesses whether: (i) the contract involves the use of an identified asset (ii) the Company has substantially all of
Company has the right to direct the use of the asset.
At the date of commencement of the lease, the Company recognizes a right-of-use asset (“ROU”) and a corresponding leas
twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, the Company r
term of the lease.
59
Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classi
Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net pr
(i) fixed payments (including in-substance fixed payments), less any lease incentives receivable
(ii) variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commen
(iii) amounts expected to be payable by the company under residual value guarantees
(iv) the exercise price of a purchase option if the company is reasonably certain to exercise that option, and
(v) payments of penalties for terminating the lease, if the lease term reflects the company exercising that option.
Lease payments to be made under reasonably certain extension options are also included in the measurement of the liabili
rate cannot be readily determined, which is generally the case for leases in the group, the lessee’s incremental borrowing r
necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms,
To determine the incremental borrowing rate:
• where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflect c
• uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by company, which
• makes adjustments specific to the lease, e.g. term, country, currency and security
The company uses the average interest rate of the short term borrowings taken for working capital requirements as the incr
Right-of-use assets are measured at cost comprising the

following:
• the amount of the initial measurement of lease liability
• any lease payments made at or before the commencement date less any lease incentives received
• any initial direct costs, and
• restoration costs.
Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line
asset is depreciated over the underlying asset’s useful life.
60
2.9 Inventories
Inventories are valued at the lower of cost and net realisable value. Cost is computed on a weighted average basis.
Cost of raw materials, stock in trade and stores and spares includes cost of purchase and other costs incurred in bringing th
Provision of obsolescence on inventories is considered on the basis of management’s estimate based on demand and mar
Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost of completion a
2.10 Impairment of non-financial assets
The Company assesses at each year end whether there is any objective evidence that a non financial asset or a group of n
asset's recoverable amount and the amount of impairment loss.
An impairment loss is calculated as the difference between an asset’s carrying amount and recoverable amount. Losses ar
the Company considers that there are no realistic prospects of recovery of the asset, the relevant amounts are written off. I
objectively to an event occurring after the impairment was recognised, then the previously recognised impairment loss is re
The recoverable amount of an asset or cash-generating unit (as defined below) is the greater of its value in use and its fair
discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of
are grouped together into the smallest group of assets that generates cash in flows from continuing use that are largely ind
unit”).
2.11 Provisions and contingent liabilities
Provisions are recognized when there is a present obligation as a result of a past event, it is probable that an outflow of res
reliable estimate of the amount of the obligation. Provisions are measured at the best estimate of the expenditure required
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when
provision due to the passage of time is recognized as a finance cost.
The Company records a provision for decommissioning costs. Decommissioning costs are provided at the present value of
part of the cost of the particular asset. The cash flows are discounted at a current pre-tax rate that reflects the risks specific
and recognized in the statement of profit and loss as a finance cost. The estimated future costs of decommissioning are rev
the discount rate applied are added to or deducted from the cost of the asset.
Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will b
events not wholly within the control of the Company or a present obligation that arises from past events where it is either no
amount cannot be made.
Provision for liabilities towards warranty cost is made based on Management estimates, technical evaluation and past expe
61
2.12 Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash at banks, cash on hand and short-term deposits with an orig
value.
For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, cash in banks and short-ter
2.13 Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrum
(a) Financial assets
(i) Initial recognition and measurement
At initial recognition, financial asset is measured at its fair value plus, in the case of a financial asset not at fair value throug
financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in profit or loss
(ii) Subsequent measurement
For purposes of subsequent measurement, financial assets are measured at amortized cost.
(iii) Impairment of financial assets
In accordance with Ind AS 109, Financial Instruments, the Company applies expected credit loss (ECL) model for measure
cost and FVOCI.
For recognition of impairment loss on financial assets and risk exposure, the Company determines that whether there has b
increased significantly, 12-month ECL is used to provide for impairment loss. However, if credit risk has increased significa
such that there is no longer a significant increase in credit risk since initial recognition, then the entity reverts to recognizing
Life time ECLs are the expected credit losses resulting from all possible default events over the expected life of a financial i
events that are possible within 12 months after the year end.
ECL impairment loss allowance (or reversal) recognized during the year is recognized as income/expense in the statement
presented as an allowance, i.e. as an integral part of the measurement of those assets in the balance sheet. The allowance
does not reduce impairment allowance from the gross carrying amount.
(iv) Derecognition of financial assets
62
A financial asset is derecognized only when

a) the rights to receive cash flows from the financial asset is transferred or
b) retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay
Where the financial asset is transferred then in that case financial asset is derecognized only if substantially all risks and re
transferred substantially all risks and rewards of ownership of the financial asset, the financial asset is not derecognized.
(b) Financial liabilities
Financial liabilities are classified, at initial recognition, as financial liabilities at amortized cost.
All financial liabilities are recognized initially at fair value and, in the case of borrowings and payables, net of directly attribu
After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR
liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated by taking into acc
the EIR. The EIR amortization is included as finance costs in the Statement of Profit and Loss.
(iii) Derecognition
A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an ex
terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the dere
respective carrying amounts is recognized in the Statement of Profit and Loss as finance costs.
(c) Offsetting financial instruments
Financial assets and liabilities are offset and the net amount is reported in the balance sheet where there is a legally enforc
basis or realize the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on futu
default, insolvency or bankruptcy of the Company or the counterparty.
2.14 Employee Benefits
(a) Short-term obligations
Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly within 12 months a
in respect of employees’ services up to the end of the year and are measured at the amounts expected to be paid when the
in the balance sheet.
63
(b) Other long-term employee benefit obligations
Compensated Absences: Accumulated compensated absences, which are expected to be availed or encashed within 12 m
towards the same is measured at the expected cost of accumulating compensated absences as the additional amount expe
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from the end of th
actuarially determined (using the Projected Unit Credit method) at the end of each year. Actuarial losses/gains are recogniz
Post employment obligations
The Company operates the following post -employment schemes :
(i) defined contribution plans such as provident fund
(ii) defined benefit plans such as gratuity
Defined contribution plan
Provident Fund: Contribution towards provident fund is made to the regulatory authorities, where the Company has no furth
Company does not carry any further obligations, apart from the contributions made on a monthly basis which are charged t
Defined benefit plans
The Company has defined benefit plan namely gratuity, with Life Insurance Corporation of India. The present value of oblig
out by an independent actuary using the Projected Unit Credit Method, which recognizes each period of service as giving ri
to build up the final obligation.
The obligation is measured at the present value of estimated future cash flows. The discount rates used for determining the
government securities as at the balance sheet date, having maturity period approximating to the terms of related obligation
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recogniz
reclassified to profit or loss. Changes in the present value of the defined benefit obligation resulting from plan amendments
(C) Share based payment transactions
The grant date fair value of equity settled share-based payment awards granted to employees is recognised as an employe
employees unconditionally become entitled to the awards. The amount recognised as expense is based on the estimate of
expected to be met, such that the amount ultimately recognised as an expense is based on the number of awards that do m
share-based payment awards with non-vesting conditions, the grant date fair value of the share-based payment is measure
actual outcome
64
2.15 Borrowing cost
General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qualifyin
the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get r
Other borrowing costs are expensed in the period in which they are incurred.
2.16 Earnings Per Share
Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to equity shareholders by the
considered in ascertaining the Company's earnings per share is the net profit or loss for the year after deducting preference
equity shares outstanding during the year and for all the years presented is adjusted for events, such as bonus shares, othe
shares outstanding, without a corresponding change in resources.
For the purpose of calculating diluted earnings per share, the net profit or loss for the year attributable to equity shareholde
the effects of all dilutive potential equity shares.
2.17 Segment reporting
Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision
Identification of segments:
In accordance with Ind AS 108– Operating Segment, the operating segments used to present segment information are iden
resources to the segments and assess their performance. An operating segment is a component of the Company that enga
revenues and expenses that relate to transactions with any of the Company’s other components.
Results of the operating segments are reviewed regularly by the board of directors which has been identified as the chief op
segment and assess its performance and for which discrete financial information is available.
2.18 Rounding off amounts
All amounts disclosed in financial statements and notes have been rounded off to the nearest lakhs as per requirement of S
that has been represented by "0".
65
Significant
2 accounting
policies
Significant
accounting
policies
adopted
by the
company
are as
under:
66
Office Equipment
Computers
67
Intangible assets
Computer Software
68
Sale of Goods
Sale of Scrap
Other Income
69
2.7 Taxes
(b) Deferred tax
2.8 Leases
As a lessee
term of the lease.
70

following:
71
2.9 Inventories
unit”).
72
value.
cost and FVOCI.
73

(iii) Derecognition
74
actual outcome
75
2.15 Borrowing cost
[610200] Notes - Corporate information and statement of IndAs compliance

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of corporate information notes and other explanatory information
[TextBlock]
Statement of Ind AS compliance [TextBlock] [See below] [See below]
Whether there is any departure from Ind AS No No
Whether there are reclassifications to comparative amounts No No
Disclosure of significant accounting policies [TextBlock] [See below] [See below]
76
Statement of Ind AS compliance [Text Block]
CG Foods
India Pvt.
Ltd.
Notes to
the
financial
statements
for the
year
ended
March 31,
2022
(Amount in
INR lakhs,
unless
otherwise
stated)
Corporate
1
Information
CG Foods India
Private
Limited("the
company") is a
private limited
Company
domiciled in
India and is
incorporated
under the
provisions of the
Companies act
applicable in
India. It has its
registered office
at 434, Udyog
vihar, phase III,
gurugram-
haryana-122016.
The Company
experienced the
distinction of
becoming the
leader in the
east and north
east part of India
in the noodles
and snacks food
under the brand
name "Wai Wai"
77
Significant
2 accounting
policies
Significant
accounting
policies adopted
by the company
are as under:
These financial statements have been prepared in accordance with Indian Accounting Standards (Ind AS) no
Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016
the requirements of previous GAAP, which includes Standards notified under the Companies (Accounting St
AS is April 1, 2020. Refer Note 5 below for the details of first-time adoption exemptions availed by the Comp
b. Net defined benefit (asset)/ liability - measured at fair value of plan assets less present value of defined be
All assets and liabilities have been classified as current or non-current as per the Company’s operating cycle
and the time between the rendering of service and their realization in cash and cash equivalents, the Compa
The preparation of financial statements in conformity with Ind AS requires the Management to make estimate
reported amount of revenue and expenses for the year and disclosures of contingent liabilities as at the Bala
based upon the Management's evaluation of the relevant facts and circumstances as at the date of the finan
are reviewed on a periodic basis. Revisions to accounting estimates, if any, are recognized in the year in wh
An item of PPE is recognised as an asset, if and only if, it is probable that the future economic benefits asso
78
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its property, pla
PPE are initially recognised at cost. The initial cost of PPE comprises its purchase price (including non-refun
of bringing the asset to its working condition and location for its intended use. Each component of an item of
the component is consumed in a different manner or over a different time period to the rest of the asset. Furt
The cost of item of property, plant and equipment includes the initial estimate of costs of dismantling and rem
Subsequent to initial recognition, all items of PPE are stated at cost less accumulated depreciation and any i
Balance Sheet and cost of the new item of PPE is recognised. Further, in case the replaced part was not bei
Property, plant and equipment which are not ready for intended use by management as on the date of balan
Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful lives of the p
tabulated as below. These lives are also reflective of the management's estimate of the useful lives of the Co
Office Equipment
Computers
In case of certain office equipment which are depreciated over a period of 5 years and assets individually co
Leasehold Improvements are amortized on a straight-line basis at the lower of period of lease and estimated
The appropriateness of useful lives and depreciation method is reviewed by the management each financial
79
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its all intangible
The Company amortized intangible assets over their estimated useful lives using the straight line method. Th
Intangible assets
Computer Software
Intangible assets with finite lives are assessed for impairment whenever there is an indication that the intang
Items included in the financial statements are measured using the currency of the primary economic environ
On initial recognition, all foreign currency transactions are recorded by applying to the foreign currency amou
transaction. Gains/Losses arising out of fluctuation in foreign exchange rate between the transaction date an
All monetary assets and liabilities in foreign currencies are restated at the year end at the exchange rate pre
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using t
80
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transa
? In the absence of a principal market, in the most advantageous market for the asset or liability accessible t
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient d
the use of unobservable inputs. The Company's management determines the policies and procedures for fai
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categori
? Level 1 — The fair value of financial instruments traded in active markets (such as publicly traded derivativ
? Level 2 —The fair value of financial instruments that are not traded in an active market (for example, trade
of observable market data and rely as little as possible on entity-specific estimates. If all significant inputs req
? Level 3 —If one or more of the significant inputs is not based on observable market data, the instrument is
Sale of Goods
Revenue from sale of goods is recognised when control of the products being sold is transferred to the custo
Performance Obligations in our contracts are fulfilled at the time of formal customer acceptance depending o
Sale of Scrap
Other Income
Interest Income is recognised on a basis of effective interest method as set out in Ind AS 109, Financial Instr
2.7 Taxes
Tax expense for the year, comprising current tax and deferred tax, are included in the determination of the n
81
Current tax assets and liabilities are measured at the amount expected to be recovered or paid to the taxatio
substantively enacted, at the year end date. Current tax assets and tax liabilities are offset where the entity h
(b) Deferred tax
Deferred income tax is provided in full, using the balance sheet approach, on temporary differences arising b
income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction o
taxable profit (tax loss). Deferred income tax is determined using tax rates (and laws) that have been enacte
Management periodically evaluates positions taken in tax returns with respect to situations in which applicab
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax ass
Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is
The Company has not recognized the deferred tax asset in the absence of probability of future taxable profit
Current and deferred tax is recognized in Statement of Profit and Loss, except to the extent that it relates to
2.8 Leases
As a lessee
The Company’s lease asset classes primarily consist of land and buildings taken on lease. The Company as
the contract conveys the right to control the use of an identified asset for a period of time in exchange for con
Company assesses whether: (i) the contract involves the use of an identified asset (ii) the Company has sub
At the date of commencement of the lease, the Company recognizes a right-of-use asset (“ROU”) and a corr
twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, t
term of the lease.
Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments ha
Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities inc
82
(ii) variable lease payment that are based on an index or a rate, initially measured using the index or rate as
(v) payments of penalties for terminating the lease, if the lease term reflects the company exercising that opt
Lease payments to be made under reasonably certain extension options are also included in the measureme
rate cannot be readily determined, which is generally the case for leases in the group, the lessee’s incremen
necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with
• where possible, uses recent third-party financing received by the individual lessee as a starting point, adjus
• uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by c
The company uses the average interest rate of the short term borrowings taken for working capital requireme

following:
Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on
2.9 Inventories
Inventories are valued at the lower of cost and net realisable value. Cost is computed on a weighted average
83
Cost of raw materials, stock in trade and stores and spares includes cost of purchase and other costs incurre
Provision of obsolescence on inventories is considered on the basis of management’s estimate based on de

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost
The Company assesses at each year end whether there is any objective evidence that a non financial asset
An impairment loss is calculated as the difference between an asset’s carrying amount and recoverable amo
the Company considers that there are no realistic prospects of recovery of the asset, the relevant amounts a
objectively to an event occurring after the impairment was recognised, then the previously recognised impair
The recoverable amount of an asset or cash-generating unit (as defined below) is the greater of its value in u
discounted to their present value using a pre-tax discount rate that reflects current market assessments of th
are grouped together into the smallest group of assets that generates cash in flows from continuing use that
unit”).
Provisions are recognized when there is a present obligation as a result of a past event, it is probable that an
reliable estimate of the amount of the obligation. Provisions are measured at the best estimate of the expend
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate tha
The Company records a provision for decommissioning costs. Decommissioning costs are provided at the pr
part of the cost of the particular asset. The cash flows are discounted at a current pre-tax rate that reflects th
and recognized in the statement of profit and loss as a finance cost. The estimated future costs of decommis
Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence
events not wholly within the control of the Company or a present obligation that arises from past events whe
Provision for liabilities towards warranty cost is made based on Management estimates, technical evaluation
Cash and cash equivalent in the balance sheet comprise cash at banks, cash on hand and short-term depos
value.
For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, cash in bank
84
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability o
At initial recognition, financial asset is measured at its fair value plus, in the case of a financial asset not at fa
financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed
In accordance with Ind AS 109, Financial Instruments, the Company applies expected credit loss (ECL) mod
cost and FVOCI.
For recognition of impairment loss on financial assets and risk exposure, the Company determines that whet
increased significantly, 12-month ECL is used to provide for impairment loss. However, if credit risk has incre
such that there is no longer a significant increase in credit risk since initial recognition, then the entity reverts
Life time ECLs are the expected credit losses resulting from all possible default events over the expected life
ECL impairment loss allowance (or reversal) recognized during the year is recognized as income/expense in
presented as an allowance, i.e. as an integral part of the measurement of those assets in the balance sheet.

b) retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual ob
Where the financial asset is transferred then in that case financial asset is derecognized only if substantially
transferred substantially all risks and rewards of ownership of the financial asset, the financial asset is not de
85
All financial liabilities are recognized initially at fair value and, in the case of borrowings and payables, net of
After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost
liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated by
(iii) Derecognition
A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expire
terms, or the terms of an existing liability are substantially modified, such an exchange or modification is trea
Financial assets and liabilities are offset and the net amount is reported in the balance sheet where there is a
basis or realize the asset and settle the liability simultaneously. The legally enforceable right must not be con
Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly with
in respect of employees’ services up to the end of the year and are measured at the amounts expected to be
Compensated Absences: Accumulated compensated absences, which are expected to be availed or encash
towards the same is measured at the expected cost of accumulating compensated absences as the addition
86
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from
actuarially determined (using the Projected Unit Credit method) at the end of each year. Actuarial losses/gain
Provident Fund: Contribution towards provident fund is made to the regulatory authorities, where the Compa
Company does not carry any further obligations, apart from the contributions made on a monthly basis which
The Company has defined benefit plan namely gratuity, with Life Insurance Corporation of India. The presen
out by an independent actuary using the Projected Unit Credit Method, which recognizes each period of serv
The obligation is measured at the present value of estimated future cash flows. The discount rates used for d
government securities as at the balance sheet date, having maturity period approximating to the terms of rel
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumption
reclassified to profit or loss. Changes in the present value of the defined benefit obligation resulting from plan
The grant date fair value of equity settled share-based payment awards granted to employees is recognised
employees unconditionally become entitled to the awards. The amount recognised as expense is based on t
expected to be met, such that the amount ultimately recognised as an expense is based on the number of aw
share-based payment awards with non-vesting conditions, the grant date fair value of the share-based paym
actual outcome
2.15 Borrowing cost
General and specific borrowing costs that are directly attributable to the acquisition, construction or productio
the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period
87
Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to equity shar
considered in ascertaining the Company's earnings per share is the net profit or loss for the year after deduc
equity shares outstanding during the year and for all the years presented is adjusted for events, such as bon
For the purpose of calculating diluted earnings per share, the net profit or loss for the year attributable to equ
Operating segments are reported in a manner consistent with the internal reporting provided to the chief ope
In accordance with Ind AS 108– Operating Segment, the operating segments used to present segment inform
resources to the segments and assess their performance. An operating segment is a component of the Com
Results of the operating segments are reviewed regularly by the board of directors which has been identified
All amounts disclosed in financial statements and notes have been rounded off to the nearest lakhs as per re
Significant
accounting
3 judgments,
estimates and
assumptions
The preparation
of financial
statements
requires
management to
make
judgments,
estimates and
assumptions
that affect the
reported
amounts of
revenues,
expenses,
assets and
liabilities, and
the
accompanying
disclosures, and
the disclosure of
88
contingent
liabilities.
Uncertainty
about these
assumptions
and estimates
could result in
outcomes that
require a
material
adjustment to
the carrying
amount of
assets or
89
liabilities
affected in future
years.
3.1 Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation uncertainty at the year end d
liabilities within the next financial year, are described below. The Company based its assumptions and estim
assumptions about future developments, however, may change due to market changes or circumstances ari
they occur.
(a) Defined benefit plans (gratuity benefits and leave encashment)
The cost of the defined benefit plans such as gratuity and leave encashment are determined using actuarial
developments in the future. These include the determination of the discount rate, future salary increases and
benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each
The principal assumptions are the discount and salary growth rate. The discount rate is based upon the mar
Salary increase rate takes into account of inflation, seniority, promotion and other relevant factors on long te
(b) Impairment of financial assets
The Company assesses on forwarding looking basis, the expected credit loss assosiated with its assets carr
significant increase in credit risk.
(c) Impairment of non-financial assets
In assessing impairment, management estimates the recoverable amount of each asset or cash-generating
uncertainty relates to assumptions about future operating results and the determination of a suitable discoun
Recent
4 Accounting
Pronuncements
MCA notifies
new accounting
standards or
amendments to
the existing
accounting
standards. There
is no such
notification
which would
have been
applicable from
1st April, 2021.
90
MCA issued
notifications
dated 24th
March 2021 to
amend Schedule
III to the
companies
act,2013 to
enhance the
disclosures
required to be
made by the
company in its
financial
statements
.These
amendments are
applicable to the
company for the
financial year
starting 1st April
2021.
First-time
5 adoption of
Ind-AS
These financial
statements are
the first set of
Ind AS financial
statements
prepared by the
Company.
Accordingly, the
Company has
prepared
financial
statements
which comply
with Ind AS
applicable for
year ending on
31 March 2021,
together with the
comparative
year data as at
and for the year
ended 31 March
2020, as
described in the
significant
accounting
policies. In
preparing these
financial
statements, the
Company’s
opening balance
sheet was
prepared as at 1
April 2020, being
the Company’s
date of transition
to Ind AS. This
note explains
the principal
91
adjustments
made by the
Company in
restating its
Indian GAAP
financial
statements,
including the
balance sheet
as at 1 April
2020 and the
financial
statements as at
92
and for the year

ended 31 March
2021.
5.1 Exemptions availed on first time adoption of Ind AS
Ind AS 101, First-time Adoption of Indian Accounting Standards, allows first-time adopters certain exemption
applied the following exemptions.
(a) Deemed Cost
Since there is no change in the functional currency, the Company has elected to continue with carrying value
deemed cost at the date of transition after making adjustments for de-commissioning liabilities. This exempti
management has elected to measure all of its property, plant and equipment and intangible assets at their In
5.2 Mandatory Exemption on first-time adoption of Ind AS
(a) Estimates
An entity’s estimates in accordance with Ind AS at the date of transition to Ind AS shall be consistent with es
difference in accounting policies), unless there is objective evidence that those estimates were in error.
Ind AS estimates as at 1 April 2019 are consistent with the estimates as at the same date made in conformit
date of transition as these were not required under Indian GAAP:
(i) Impairment of financial assets based on expected credit loss model.
(ii) Effective interest rate used in calculation of security deposit.
(b) Derecognition of financial assets and financial liabilities
A first-time adopter should apply the derecognition requirements in Ind AS 109, Financial Instruments, prosp
derecognized non-derivative financial assets or non-derivative financial liabilities under its Indian GAAP as a
assets and liabilities under Ind AS (unless they qualify for recognition as a result of a later transaction or eve
Instruments, retrospectively from a date of the entity's choosing may only do so, provided that the informatio
derecognized as a result of past transactions was obtained at the time of initially accounting for those transa
The Company has elected to apply the de-recognize provisions of Ind AS 109 prospectively from the date of
(c) Classification and measurement of financial assets
Ind AS 101, First-time Adoption of Indian Accounting Standards, requires an entity to assess classification an
circumstances that exist at the date of transition to Ind AS.
93
Statement of Ind AS compliance [Text Block]
CG Foods
India Pvt.
Ltd.
Notes to
the
financial
statements
for the
year
ended
March 31,
2022
(Amount in
INR lakhs,
unless
otherwise
stated)
Corporate
1
Information
CG Foods India
Private
Limited("the
company") is a
private limited
Company
domiciled in
India and is
incorporated
under the
provisions of the
Companies act
applicable in
India. It has its
registered office
at 434, Udyog
vihar, phase III,
gurugram-
haryana-122016.
The Company
experienced the
distinction of
becoming the
leader in the
east and north
east part of India
in the noodles
and snacks food
under the brand
name "Wai Wai"
94
Significant
2 accounting
policies
Significant
accounting
policies adopted
by the company
are as under:
These financial statements have been prepared in accordance with Indian Accounting Standards (Ind AS) no
Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016
the requirements of previous GAAP, which includes Standards notified under the Companies (Accounting St
AS is April 1, 2020. Refer Note 5 below for the details of first-time adoption exemptions availed by the Comp
b. Net defined benefit (asset)/ liability - measured at fair value of plan assets less present value of defined be
All assets and liabilities have been classified as current or non-current as per the Company’s operating cycle
and the time between the rendering of service and their realization in cash and cash equivalents, the Compa
The preparation of financial statements in conformity with Ind AS requires the Management to make estimate
reported amount of revenue and expenses for the year and disclosures of contingent liabilities as at the Bala
based upon the Management's evaluation of the relevant facts and circumstances as at the date of the finan
are reviewed on a periodic basis. Revisions to accounting estimates, if any, are recognized in the year in wh
An item of PPE is recognised as an asset, if and only if, it is probable that the future economic benefits asso
95
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its property, pla
PPE are initially recognised at cost. The initial cost of PPE comprises its purchase price (including non-refun
of bringing the asset to its working condition and location for its intended use. Each component of an item of
the component is consumed in a different manner or over a different time period to the rest of the asset. Furt
The cost of item of property, plant and equipment includes the initial estimate of costs of dismantling and rem
Subsequent to initial recognition, all items of PPE are stated at cost less accumulated depreciation and any i
Balance Sheet and cost of the new item of PPE is recognised. Further, in case the replaced part was not bei
Property, plant and equipment which are not ready for intended use by management as on the date of balan
Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful lives of the p
tabulated as below. These lives are also reflective of the management's estimate of the useful lives of the Co
Office Equipment
Computers
In case of certain office equipment which are depreciated over a period of 5 years and assets individually co
Leasehold Improvements are amortized on a straight-line basis at the lower of period of lease and estimated
The appropriateness of useful lives and depreciation method is reviewed by the management each financial
96
On transition to Ind AS, the Company has elected to continue with the carrying value of all of its all intangible
The Company amortized intangible assets over their estimated useful lives using the straight line method. Th
Intangible assets
Computer Software
Intangible assets with finite lives are assessed for impairment whenever there is an indication that the intang
Items included in the financial statements are measured using the currency of the primary economic environ
On initial recognition, all foreign currency transactions are recorded by applying to the foreign currency amou
transaction. Gains/Losses arising out of fluctuation in foreign exchange rate between the transaction date an
All monetary assets and liabilities in foreign currencies are restated at the year end at the exchange rate pre
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using t
97
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transa
? In the absence of a principal market, in the most advantageous market for the asset or liability accessible t
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient d
the use of unobservable inputs. The Company's management determines the policies and procedures for fai
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categori
? Level 1 — The fair value of financial instruments traded in active markets (such as publicly traded derivativ
? Level 2 —The fair value of financial instruments that are not traded in an active market (for example, trade
of observable market data and rely as little as possible on entity-specific estimates. If all significant inputs req
? Level 3 —If one or more of the significant inputs is not based on observable market data, the instrument is
Sale of Goods
Revenue from sale of goods is recognised when control of the products being sold is transferred to the custo
Performance Obligations in our contracts are fulfilled at the time of formal customer acceptance depending o
Sale of Scrap
Other Income
Interest Income is recognised on a basis of effective interest method as set out in Ind AS 109, Financial Instr
2.7 Taxes
Tax expense for the year, comprising current tax and deferred tax, are included in the determination of the n
98
Current tax assets and liabilities are measured at the amount expected to be recovered or paid to the taxatio
substantively enacted, at the year end date. Current tax assets and tax liabilities are offset where the entity h
(b) Deferred tax
Deferred income tax is provided in full, using the balance sheet approach, on temporary differences arising b
income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction o
taxable profit (tax loss). Deferred income tax is determined using tax rates (and laws) that have been enacte
Management periodically evaluates positions taken in tax returns with respect to situations in which applicab
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax ass
Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is
The Company has not recognized the deferred tax asset in the absence of probability of future taxable profit
Current and deferred tax is recognized in Statement of Profit and Loss, except to the extent that it relates to
2.8 Leases
As a lessee
The Company’s lease asset classes primarily consist of land and buildings taken on lease. The Company as
the contract conveys the right to control the use of an identified asset for a period of time in exchange for con
Company assesses whether: (i) the contract involves the use of an identified asset (ii) the Company has sub
At the date of commencement of the lease, the Company recognizes a right-of-use asset (“ROU”) and a corr
twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, t
term of the lease.
Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments ha
Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities inc
99
(ii) variable lease payment that are based on an index or a rate, initially measured using the index or rate as
(v) payments of penalties for terminating the lease, if the lease term reflects the company exercising that opt
Lease payments to be made under reasonably certain extension options are also included in the measureme
rate cannot be readily determined, which is generally the case for leases in the group, the lessee’s incremen
necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with
• where possible, uses recent third-party financing received by the individual lessee as a starting point, adjus
• uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by c
The company uses the average interest rate of the short term borrowings taken for working capital requireme

following:
Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on
2.9 Inventories
Inventories are valued at the lower of cost and net realisable value. Cost is computed on a weighted average
100
Cost of raw materials, stock in trade and stores and spares includes cost of purchase and other costs incurre
Provision of obsolescence on inventories is considered on the basis of management’s estimate based on de

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost
The Company assesses at each year end whether there is any objective evidence that a non financial asset
An impairment loss is calculated as the difference between an asset’s carrying amount and recoverable amo
the Company considers that there are no realistic prospects of recovery of the asset, the relevant amounts a
objectively to an event occurring after the impairment was recognised, then the previously recognised impair
The recoverable amount of an asset or cash-generating unit (as defined below) is the greater of its value in u
discounted to their present value using a pre-tax discount rate that reflects current market assessments of th
are grouped together into the smallest group of assets that generates cash in flows from continuing use that
unit”).
Provisions are recognized when there is a present obligation as a result of a past event, it is probable that an
reliable estimate of the amount of the obligation. Provisions are measured at the best estimate of the expend
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate tha
The Company records a provision for decommissioning costs. Decommissioning costs are provided at the pr
part of the cost of the particular asset. The cash flows are discounted at a current pre-tax rate that reflects th
and recognized in the statement of profit and loss as a finance cost. The estimated future costs of decommis
Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence
events not wholly within the control of the Company or a present obligation that arises from past events whe
Provision for liabilities towards warranty cost is made based on Management estimates, technical evaluation
Cash and cash equivalent in the balance sheet comprise cash at banks, cash on hand and short-term depos
value.
For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, cash in bank
101
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability o
At initial recognition, financial asset is measured at its fair value plus, in the case of a financial asset not at fa
financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed
In accordance with Ind AS 109, Financial Instruments, the Company applies expected credit loss (ECL) mod
cost and FVOCI.
For recognition of impairment loss on financial assets and risk exposure, the Company determines that whet
increased significantly, 12-month ECL is used to provide for impairment loss. However, if credit risk has incre
such that there is no longer a significant increase in credit risk since initial recognition, then the entity reverts
Life time ECLs are the expected credit losses resulting from all possible default events over the expected life
ECL impairment loss allowance (or reversal) recognized during the year is recognized as income/expense in
presented as an allowance, i.e. as an integral part of the measurement of those assets in the balance sheet.

b) retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual ob
Where the financial asset is transferred then in that case financial asset is derecognized only if substantially
transferred substantially all risks and rewards of ownership of the financial asset, the financial asset is not de
102
All financial liabilities are recognized initially at fair value and, in the case of borrowings and payables, net of
After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost
liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated by
(iii) Derecognition
A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expire
terms, or the terms of an existing liability are substantially modified, such an exchange or modification is trea
Financial assets and liabilities are offset and the net amount is reported in the balance sheet where there is a
basis or realize the asset and settle the liability simultaneously. The legally enforceable right must not be con
Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly with
in respect of employees’ services up to the end of the year and are measured at the amounts expected to be
Compensated Absences: Accumulated compensated absences, which are expected to be availed or encash
towards the same is measured at the expected cost of accumulating compensated absences as the addition
103
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from
actuarially determined (using the Projected Unit Credit method) at the end of each year. Actuarial losses/gain
Provident Fund: Contribution towards provident fund is made to the regulatory authorities, where the Compa
Company does not carry any further obligations, apart from the contributions made on a monthly basis which
The Company has defined benefit plan namely gratuity, with Life Insurance Corporation of India. The presen
out by an independent actuary using the Projected Unit Credit Method, which recognizes each period of serv
The obligation is measured at the present value of estimated future cash flows. The discount rates used for d
government securities as at the balance sheet date, having maturity period approximating to the terms of rel
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumption
reclassified to profit or loss. Changes in the present value of the defined benefit obligation resulting from plan
The grant date fair value of equity settled share-based payment awards granted to employees is recognised
employees unconditionally become entitled to the awards. The amount recognised as expense is based on t
expected to be met, such that the amount ultimately recognised as an expense is based on the number of aw
share-based payment awards with non-vesting conditions, the grant date fair value of the share-based paym
actual outcome
2.15 Borrowing cost
General and specific borrowing costs that are directly attributable to the acquisition, construction or productio
the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period
104
Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to equity shar
considered in ascertaining the Company's earnings per share is the net profit or loss for the year after deduc
equity shares outstanding during the year and for all the years presented is adjusted for events, such as bon
For the purpose of calculating diluted earnings per share, the net profit or loss for the year attributable to equ
Operating segments are reported in a manner consistent with the internal reporting provided to the chief ope
In accordance with Ind AS 108– Operating Segment, the operating segments used to present segment inform
resources to the segments and assess their performance. An operating segment is a component of the Com
Results of the operating segments are reviewed regularly by the board of directors which has been identified
All amounts disclosed in financial statements and notes have been rounded off to the nearest lakhs as per re
Significant
accounting
3 judgments,
estimates and
assumptions
The preparation
of financial
statements
requires
management to
make
judgments,
estimates and
assumptions
that affect the
reported
amounts of
revenues,
expenses,
assets and
liabilities, and
the
accompanying
disclosures, and
the disclosure of
105
contingent
liabilities.
Uncertainty
about these
assumptions
and estimates
could result in
outcomes that
require a
material
adjustment to
the carrying
amount of
assets or
106
liabilities
affected in future
years.
3.1 Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation uncertainty at the year end d
liabilities within the next financial year, are described below. The Company based its assumptions and estim
assumptions about future developments, however, may change due to market changes or circumstances ari
they occur.
(a) Defined benefit plans (gratuity benefits and leave encashment)
The cost of the defined benefit plans such as gratuity and leave encashment are determined using actuarial
developments in the future. These include the determination of the discount rate, future salary increases and
benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each
The principal assumptions are the discount and salary growth rate. The discount rate is based upon the mar
Salary increase rate takes into account of inflation, seniority, promotion and other relevant factors on long te
(b) Impairment of financial assets
The Company assesses on forwarding looking basis, the expected credit loss assosiated with its assets carr
significant increase in credit risk.
(c) Impairment of non-financial assets
In assessing impairment, management estimates the recoverable amount of each asset or cash-generating
uncertainty relates to assumptions about future operating results and the determination of a suitable discoun
Recent
4 Accounting
Pronuncements
MCA notifies
new accounting
standards or
amendments to
the existing
accounting
standards. There
is no such
notification
which would
have been
applicable from
1st April, 2021.
107
MCA issued
notifications
dated 24th
March 2021 to
amend Schedule
III to the
companies
act,2013 to
enhance the
disclosures
required to be
made by the
company in its
financial
statements
.These
amendments are
applicable to the
company for the
financial year
starting 1st April
2021.
First-time
5 adoption of
Ind-AS
These financial
statements are
the first set of
Ind AS financial
statements
prepared by the
Company.
Accordingly, the
Company has
prepared
financial
statements
which comply
with Ind AS
applicable for
year ending on
31 March 2021,
together with the
comparative
year data as at
and for the year
ended 31 March
2020, as
described in the
significant
accounting
policies. In
preparing these
financial
statements, the
Company’s
opening balance
sheet was
prepared as at 1
April 2020, being
the Company’s
date of transition
to Ind AS. This
note explains
the principal
108
adjustments
made by the
Company in
restating its
Indian GAAP
financial
statements,
including the
balance sheet
as at 1 April
2020 and the
financial
statements as at
109
and for the year

ended 31 March
2021.
5.1 Exemptions availed on first time adoption of Ind AS
Ind AS 101, First-time Adoption of Indian Accounting Standards, allows first-time adopters certain exemption
applied the following exemptions.
(a) Deemed Cost
Since there is no change in the functional currency, the Company has elected to continue with carrying value
deemed cost at the date of transition after making adjustments for de-commissioning liabilities. This exempti
management has elected to measure all of its property, plant and equipment and intangible assets at their In
5.2 Mandatory Exemption on first-time adoption of Ind AS
(a) Estimates
An entity’s estimates in accordance with Ind AS at the date of transition to Ind AS shall be consistent with es
difference in accounting policies), unless there is objective evidence that those estimates were in error.
Ind AS estimates as at 1 April 2019 are consistent with the estimates as at the same date made in conformit
date of transition as these were not required under Indian GAAP:
(i) Impairment of financial assets based on expected credit loss model.
(ii) Effective interest rate used in calculation of security deposit.
(b) Derecognition of financial assets and financial liabilities
A first-time adopter should apply the derecognition requirements in Ind AS 109, Financial Instruments, prosp
derecognized non-derivative financial assets or non-derivative financial liabilities under its Indian GAAP as a
assets and liabilities under Ind AS (unless they qualify for recognition as a result of a later transaction or eve
Instruments, retrospectively from a date of the entity's choosing may only do so, provided that the informatio
derecognized as a result of past transactions was obtained at the time of initially accounting for those transa
The Company has elected to apply the de-recognize provisions of Ind AS 109 prospectively from the date of
(c) Classification and measurement of financial assets
Ind AS 101, First-time Adoption of Indian Accounting Standards, requires an entity to assess classification an
circumstances that exist at the date of transition to Ind AS.
110
Significant
2 accounting
policies
Significant
accounting
policies
adopted
by the
company
are as
under:
111
Office Equipment
Computers
112
Intangible assets
Computer Software
113
Sale of Goods
Sale of Scrap
Other Income
114
2.7 Taxes
(b) Deferred tax
2.8 Leases
As a lessee
term of the lease.
115

following:
116
2.9 Inventories
unit”).
117
value.
cost and FVOCI.
118

(iii) Derecognition
119
actual outcome
120
2.15 Borrowing cost
121
Significant
2 accounting
policies
Significant
accounting
policies
adopted
by the
company
are as
under:
122
Office Equipment
Computers
123
Intangible assets
Computer Software
124
Sale of Goods
Sale of Scrap
Other Income
125
2.7 Taxes
(b) Deferred tax
2.8 Leases
As a lessee
term of the lease.
126

following:
127
2.9 Inventories
unit”).
128
value.
cost and FVOCI.
129

(iii) Derecognition
130
actual outcome
131
2.15 Borrowing cost
[610300] Notes - Accounting policies, changes in accounting estimates and errors

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of changes in accounting policies, accounting estimates and errors
[TextBlock]
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
No No
current period or any prior period
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No
132
[400600] Notes - Property, plant and equipment
Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 1,579.51 980.43 1,579.51
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-1,349.02 -1,119.69
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-1,349.02 -1,119.69
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
31.26 0 31.26
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and -17.95 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, -17.95 0 0
plant and equipment
Disposals and retirements, property,
Disposals, property, plant and
0.49 1.39 0.49
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.49 1.39 0.49
133
Decrease through classified as held

for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
243.31 -140.65 1,610.28
plant and equipment
Property, plant and equipment at end of
6,040.06 5,796.75 5,937.4 12,899.23
period
134
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 980.43
equipment
combinations, property, plant and 0
equipment
exchange differences, property, 0
plant and equipment
1,349.02 1,119.69
loss
0 0
1,349.02 1,119.69
equipment
equipment
0
equipment
plant and equipment
transfers, property, plant and 0
equipment
changes, property, plant and 0 17.95 0
equipment
transfers and other changes, property, 0 17.95 0
plant and equipment
3.51 0 2.12
equipment
0
equipment
3.51 0 2.12
equipment
equipment
135

976.92 1,366.97 1,117.57
plant and equipment
11,288.95 10,312.03 6,859.17 5,492.2
period
136
Property, plant
Classes of property, plant and equipment [Axis] and equipment Land [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
amount [Axis] impairment
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 0 0
equipment
equipment
exchange differences, property, 0 0
plant and equipment
-6.56 -6.56
loss
0 0
-6.56 -6.56
equipment
equipment
0 0
equipment
plant and equipment
transfers, property, plant and 0 0
equipment
changes, property, plant and 0 0
equipment
transfers and other changes, property, 0 0
plant and equipment
0 0
equipment
0 0
equipment
0 0
137

for sale, property, plant and 0 0
equipment
subsidiary, property, plant and 0 0
equipment
-6.56 -6.56
plant and equipment
4,374.63 580 586.56 593.12
period
138
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Accumulated
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
equipment
equipment
plant and equipment
6.56
loss
0
6.56
equipment
or loss, property, plant and 0
equipment
recognised in profit or loss, 0
0 0
comprehensive income, property, plant and 0
equipment
in other comprehensive income, property, 0
plant and equipment
equipment
changes, property, plant and 0 0 0
equipment
transfers and other changes, property, 0 0 0
plant and equipment
0 0 0
equipment
0 0
equipment
0 0 0
equipment
139

equipment
0 0 6.56
plant and equipment
593.12 593.12 593.12 13.12
period
140
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned assets [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 0.15 0.46
equipment
equipment
plant and equipment
6.56 0 0
loss
0 0 0
6.56 0 0
equipment
or loss, property, plant and 0 0 0
equipment
recognised in profit or loss, 0 0 0
0 0
comprehensive income, property, plant and 0 0 0
equipment
in other comprehensive income, property, 0 0 0
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0
equipment
0 0 0
equipment
equipment
141

6.56 0.15 0.46
plant and equipment
6.56 0 179.93 179.78
period
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
amount [Axis] [Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
equipment
equipment
0.15 0.46
plant and equipment
179.32 179.93 179.78 179.32
period
142
Buildings
[Member]
Owned assets
[Member]
Accumulated depreciation and impairment [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
equipment
equipment
plant and equipment
0 0 -310.78
loss
0 0 0
0 0 -310.78
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0
equipment
0 0 0
equipment
143

equipment
0 0 180.29
plant and equipment
0 0 0 3,111.95
period
144
Classes of property, plant and equipment [Axis] Buildings [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 179.27 491.07 179.27
equipment
equipment
plant and equipment
-238.04
loss
0
-238.04
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
145

-58.77 491.07 179.27
plant and equipment
2,931.66 2,990.43 5,176.89 4,685.82
period
Classes of property, plant and equipment [Axis] Buildings [Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
310.78 238.04
loss
0 0
310.78 238.04
equipment
equipment
equipment
plant and equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
equipment
310.78 238.04
plant and equipment
4,506.55 2,064.94 1,754.16 1,516.12
period
146
Classes of property, plant and equipment [Axis] Factory building [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
equipment
equipment
plant and equipment
-310.78 -238.04
loss
0 0
-310.78 -238.04
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
147

180.29 -58.77 491.07
plant and equipment
3,111.95 2,931.66 2,990.43 5,176.89
period
148
Classes of property, plant and equipment [Axis] Factory building [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
310.78 238.04
loss
0 0
310.78 238.04
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0
equipment
0 0 0
equipment
equipment
149

179.27 310.78 238.04
plant and equipment
4,685.82 4,506.55 2,064.94 1,754.16
period
150
Factory building
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 1,055.39 772.84
equipment
equipment
plant and equipment
-972.68 -827.01
loss
0 0
-972.68 -827.01
equipment
equipment
4.04 0
equipment
plant and equipment
equipment
changes, property, plant and -15.98 0
equipment
transfers and other changes, property, -15.98 0
plant and equipment
0 1.39
equipment
0 0
equipment
0 1.39
equipment
151

equipment
70.77 -55.56
plant and equipment
1,516.12 2,022.44 1,951.67 2,007.23
period
152
Accumulated
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
equipment
equipment
plant and equipment
972.68
loss
0
972.68
equipment
equipment
4.04 0
equipment
plant and equipment
equipment
changes, property, plant and 0 0 15.98
equipment
transfers and other changes, property, 0 0 15.98
plant and equipment
0 3.51 0
equipment
0 0
equipment
0 3.51 0
equipment
153

equipment
1,059.43 769.33 988.66
plant and equipment
6,076.63 5,017.2 4,247.87 4,054.19
period
154
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
827.01 -972.68 -827.01
loss
0 0 0
827.01 -972.68 -827.01
equipment
equipment
4.04 0
equipment
plant and equipment
equipment
changes, property, plant and 0 -15.98 0
equipment
transfers and other changes, property, 0 -15.98 0
plant and equipment
2.12 0 1.39
equipment
0 0
equipment
2.12 0 1.39
equipment
equipment
155

824.89 70.77 -55.56
plant and equipment
3,065.53 2,240.64 2,022.44 1,951.67
period
Classes of property, plant and equipment [Axis] Factory equipments [Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
4.04 0
equipment
equipment
plant and equipment
0 3.51
equipment
0 0
equipment
0 3.51
equipment
equipment
1,059.43 769.33
plant and equipment
2,007.23 6,076.63 5,017.2 4,247.87
period
156
Furniture and
fixtures [Member]
Owned assets
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
equipment
equipment
plant and equipment
972.68 827.01 -32.66
loss
0 0 0
972.68 827.01 -32.66
equipment
equipment
0
equipment
plant and equipment
equipment
changes, property, plant and 15.98 0 -1.94
equipment
transfers and other changes, property, 15.98 0 -1.94
plant and equipment
0 2.12 0.49
equipment
0
equipment
0 2.12 0.49
equipment
157

equipment
988.66 824.89 -14
plant and equipment
4,054.19 3,065.53 2,240.64 103.86
period
158
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
-30.66
loss
0
-30.66
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0.49 0
equipment
0 0 0
equipment
0 0.49 0
equipment
equipment
159

-14.98 20.6 15.68
plant and equipment
117.86 132.84 557.82 537.22
period
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
32.66 30.66
loss
0 0
32.66 30.66
equipment
equipment
equipment
plant and equipment
changes, property, plant and 1.94 0
equipment
transfers and other changes, property, 1.94 0
plant and equipment
0 0
equipment
0 0
equipment
equipment
34.6 30.66
plant and equipment
521.54 453.96 419.36 388.7
period
160
Classes of property, plant and equipment [Axis] Vehicles [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
combinations, property, plant and 0 1.57 0
equipment
equipment
plant and equipment
-3.18 -3.56
loss
0 0
-3.18 -3.56
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
161

-3.18 -1.99 0
plant and equipment
14.11 17.29 19.28 191.04
period
162
Classes of property, plant and equipment [Axis] Vehicles [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
3.18 3.56
loss
0 0
3.18 3.56
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0
equipment
0 0 0
equipment
equipment
163

1.57 3.18 3.56
plant and equipment
191.04 189.47 176.93 173.75
period
164
Classes of property, plant and equipment [Axis] Vehicles [Member] Motor vehicles [Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
combinations, property, plant and 0 1.57
equipment
equipment
plant and equipment
-3.18 -3.56
loss
0 0
-3.18 -3.56
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
equipment
165

equipment
-3.18 -1.99
plant and equipment
170.19 14.11 17.29 19.28
period
166
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
Accumulated
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
combinations, property, plant and 0 1.57
equipment
equipment
plant and equipment
3.18
loss
0
3.18
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0
equipment
0 0 0
equipment
167

equipment
0 1.57 3.18
plant and equipment
191.04 191.04 189.47 176.93
period
168
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Computer equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
3.56 -23.16 -13.86
loss
0 0 0
3.56 -23.16 -13.86
equipment
equipment
27.22 0
equipment
plant and equipment
equipment
changes, property, plant and 0 -0.03 0
equipment
transfers and other changes, property, 0 -0.03 0
plant and equipment
0 0 0
equipment
0 0
equipment
0 0 0
equipment
equipment
169

3.56 15.84 -3.25
plant and equipment
173.75 170.19 27.77 11.93
period
Classes of property, plant and equipment [Axis] Computer equipments [Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
[Abstract]
equipment
equipment
plant and equipment
27.22 0
equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
0 0
equipment
equipment
39.03 10.61
plant and equipment
15.18 123.8 84.77 74.16
period
170
Classes of property, plant and equipment [Axis] Computer equipments [Member]
Carrying amount accumulated depreciation and gross carrying amount [Axis] Accumulated depreciation and impairment [Member]
01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Disclosure of detailed information about property, plant and equipment
[Abstract]
Disclosure of detailed information about property, plant and
equipment [Line items]
Reconciliation of changes in property, plant and equipment
[Abstract]
Changes in property, plant and equipment [Abstract]
Depreciation, property, plant and equipment [Abstract]
Depreciation recognised in profit or loss 23.16 13.86
Depreciation recognised as part of cost of other assets 0 0
Total Depreciation property plant and equipment 23.16 13.86
Impairment loss recognised in profit or loss, property,
0 0
plant and equipment
Reversal of impairment loss recognised in profit or
0 0
loss, property, plant and equipment
Impairment loss recognised in other comprehensive
0 0
income, property, plant and equipment
Reversal of impairment loss recognised in other
0 0
comprehensive income, property, plant and equipment
Increase (decrease) through transfers and other
changes, property, plant and equipment [Abstract]
Increase (decrease) through other changes, property,
0.03 0
plant and equipment
Total increase (decrease) through transfers and
0.03 0
other changes, property, plant and equipment
Disposals and retirements, property, plant and equipment
[Abstract]
Disposals, property, plant and equipment 0 0
Total disposals and retirements, property, plant and
0 0
equipment
Decrease through classified as held for sale, property,
0 0
plant and equipment
Decrease through loss of control of subsidiary,
0 0
Total increase (decrease) in property, plant and equipment 23.19 13.86
Property, plant and equipment at end of period 96.03 72.84 58.98
Disclosure of additional information about property plant and equipment [Table] ..(1)
[Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and
equipment
Useful lives or depreciation rates, property,
plant and equipment
Whether property, plant and equipment are
No No
stated at revalued amount
171
Disclosure of additional information about property plant and equipment [Table] ..(2)
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of additional information about property plant and equipment [Abstract]
Disclosure of additional information about property plant and equipment [Line items]
Textual information Textual information
Depreciation method, property, plant and equipment (23) [See below] (24) [See below]
Useful lives or depreciation rates, property, plant and equipment 10, 5, 3 10, 5, 3
Whether property, plant and equipment are stated at revalued amount No No
Depreciation method, property, plant and equipment

Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful lives of the property, plant and equipment
which are specified under Schedule II to the Companies Act, 2013 and are tabulated as below. These lives are also reflective of the
management's estimate of the useful lives of the Company's property, plant & equipment
Depreciation method, property, plant and equipment

Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful lives of the property, plant and equipment
which are specified under Schedule II to the Companies Act, 2013 and are tabulated as below. These lives are also reflective of the
management's estimate of the useful lives of the Company's property, plant & equipment
[612100] Notes - Impairment of assets

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of impairment of assets [TextBlock]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
No No
during the year
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
No No
or cash-generating unit
[400700] Notes - Investment property

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of investment property [TextBlock]
Total direct operating expense from investment property 0 0
Rental income from investment property, net of direct operating expense 0 0
Depreciation method, investment property, cost model [See below] [See below]
Useful lives or depreciation rates, investment property, cost model [See below] [See below]
172
Depreciation method, investment property, cost model

Depreciation methods, estimated useful lives Depreciation is provided on pro-rata basis on the straight-line method over the estimated useful
lives of the property, plant and equipment which are specified under Schedule II to the Companies Act, 2013 and are tabulated as below.
These lives are also reflective of the management's estimate of the useful lives of the Company's property, plant & equipment. Property, plant
and equipment Useful Life (Years) Furniture and Fixtures 10 Office Equipment 5 Computers 3 In case of certain office equipment which are
depreciated over a period of 5 years and assets individually costing INR 5,000 or less, which are depreciated 100 % in the year of acquisition.
Leasehold Improvements are amortized on a straight-line basis at the lower of period of lease and estimated useful life. Depreciation is
calculated on a pro-rata basis for assets purchased/sold during the year. The appropriateness of useful lives and depreciation method is
reviewed by the management each financial year. Other Intangible Assets Intangible assets are stated at acquisition cost, net of accumulated
amortization. Transition to Ind AS On transition to Ind AS, the Company has elected to continue with the carrying value of all of its all
intangible assets recognised as at 1 April 2020 measured as per the Indian GAAP and use that carrying value as the deemed cost of the
intangible assets. The Company amortized intangible assets over their estimated useful lives using the straight line method. The estimated
useful lives of intangible assets are as follows: Intangible assets Useful Life (Years) Computer Software 3 Intangible assets with finite lives
are assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the
amortization method for an intangible asset with a finite useful life are reviewed at least at each financial year end.
Depreciation method, investment property, cost model

Useful lives or depreciation rates, investment property, cost model

173
Useful lives or depreciation rates, investment property, cost model

[400900] Notes - Other intangible assets
Disclosure of additional information about other intangible assets [Table] ..(1)

Classes of other intangible assets [Axis] Computer software [Member]
Intangible assets other than internally
Sub classes of other intangible assets [Axis]
generated [Member]
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of additional information about other intangible assets [Abstract]
Disclosure of additional information about other intangible assets [Line items]
The Company
The Company
amortized
amortized intangible
intangible assets
assets over their
Amortisation method, other intangible assets over their estimated
estimated useful lives
useful lives using
using the straight line
the straight line
method
method
Useful lives or amortisation rates, other intangible assets 3 3
Whether other intangible assets are stated at revalued amount No No
174
Disclosure of detailed information about other intangible assets [Table] ..(1)

Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and Gross carrying
gross carrying amount [Axis] amount [Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Disclosure of detailed information about other
intangible assets [Abstract]
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
448.6 0 448.6
combinations
Acquisitions through business combinations 0 0 0
Increase (decrease) through net exchange
0 0 0
differences
Amortisation other intangible assets -169.67 0
Impairment loss recognised in profit or
0 0
loss
0 0
in profit or loss
Revaluation increase (decrease), other
0 0 0
intangible assets
comprehensive income, other intangible 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0
intangible assets
transfers and other changes, other
0 0 0
transfers, other intangible assets
0 0 0
changes
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
Disposals 0 0 0
Retirements 0 0 0
Total Disposals and retirements,
0 0 0
Other intangible assets
Decrease through classified as held for
0 0 0
sale
0 0 0
subsidiary
Total increase (decrease) in Other
278.93 0 448.6
intangible assets
Other intangible assets at end of period 278.93 0 0 448.6
175

Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
gross carrying amount [Axis] impairment [Member]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
assets [Abstract]
0
combinations
Acquisitions through business combinations 0
0
differences
Amortisation other intangible assets 169.67 0
0 0
loss
0 0
in profit or loss
0
intangible assets
assets
intangible assets
0
0 0 0
changes
intangible assets
Disposals 0 0 0
Retirements 0
0 0 0
0 0 0
sale
0 0 0
subsidiary
0 169.67 0
intangible assets
Other intangible assets at end of period 0 0 169.67 0
176

Company other
Classes of other intangible assets [Axis] intangible assets Computer software [Member]
[Member]
Internally
generated and
other than
Sub classes of other intangible assets [Axis] internally Intangible assets other than internally generated [Member]
generated
intangible assets
[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2021 01/04/2020
31/03/2020 to to 31/03/2020
31/03/2022 31/03/2021
assets [Abstract]
448.6 0
combinations
Acquisitions through business combinations 0 0
0 0
differences
Amortisation other intangible assets -169.67 0
0 0
loss
0 0
in profit or loss
0 0
intangible assets
assets
intangible assets
0 0
0 0
changes
transfers and other changes, Other 0 0
intangible assets
Disposals 0 0
Retirements 0 0
0 0
0 0
sale
0 0
subsidiary
278.93 0
intangible assets
Other intangible assets at end of period 0 278.93 0 0
177

Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
assets [Abstract]
448.6 0
combinations
Acquisitions through business combinations 0 0
0 0
differences
Amortisation other intangible assets 169.67
0
loss
0
in profit or loss
0 0
intangible assets
comprehensive income, other intangible 0
assets
other comprehensive income, other 0
intangible assets
0 0
0 0 0
changes
intangible assets
Disposals 0 0 0
Retirements 0 0
0 0 0
0 0 0
sale
0 0 0
subsidiary
448.6 0 169.67
intangible assets
Other intangible assets at end of period 448.6 0 0 169.67
178

Intangible assets other than internally
generated [Member]
Accumulated amortization and
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis]
impairment [Member]
01/04/2020
to 31/03/2020
31/03/2021
Disclosure of detailed information about other intangible assets [Abstract]
Disclosure of detailed information about other intangible assets [Line items]
Reconciliation of changes in other intangible assets [Abstract]
Amortisation other intangible assets 0
Impairment loss recognised in profit or loss 0
Reversal of impairment loss recognised in profit or loss 0
Impairment loss recognised in other comprehensive income, other intangible
0
assets
Reversal of impairment loss recognised in other comprehensive income,
0
other intangible assets
Increase (decrease) through transfers and other changes, other intangible
assets [Abstract]
Increase (decrease) through other changes 0
Total increase (decrease) through transfers and other changes, Other
0
intangible assets
Disposals and retirements, other intangible assets [Abstract]
Disposals 0
Total Disposals and retirements, Other intangible assets 0
Decrease through classified as held for sale 0
Decrease through loss of control of subsidiary 0
Total increase (decrease) in Other intangible assets 0
Other intangible assets at end of period 0 0

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other intangible assets
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No
[401000] Notes - Biological assets other than bearer plants

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost [See below] [See below]
Useful lives or depreciation rates, biological assets other than bearer Textual information (31) Textual information (32)
plants, at cost [See below] [See below]
179
Depreciation method, biological assets other than bearer plants, at cost

Depreciation method, biological assets other than bearer plants, at cost

Useful lives or depreciation rates, biological assets other than bearer plants, at cost
180
Useful lives or depreciation rates, biological assets other than bearer plants, at cost
[611100] Notes - Financial instruments
Disclosure of financial assets [Table] ..(1)

Financial assets at amortised cost, class
Classes of financial assets [Axis] Trade receivables [Member]
[Member]
Financial assets at amortised cost, Financial assets at amortised cost,
Categories of financial assets [Axis]
category [Member] category [Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 3,958.97 2,397.29 3,958.97 2,397.29
Financial assets, at fair value 3,958.97 2,397.29 3,958.97 2,397.29
Disclosure of financial liabilities [Table] ..(1)

Classes of financial liabilities [Axis] Financial liabilities at amortised cost, class [Member]
Financial liabilities at fair value
Financial liabilities at fair value
through profit or loss, designated upon
Categories of financial liabilities [Axis] through profit or loss, category
initial recognition or subsequently,
[Member]
category [Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities 1,033.57 1,252.23 1,033.57 1,252.23
Financial liabilities, at fair value 1,033.57 1,252.23 1,033.57 1,252.23
181

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of financial instruments [TextBlock]
Disclosure of financial assets [TextBlock]
Disclosure of financial assets [Abstract]
Disclosure of financial liabilities [TextBlock]
Disclosure of financial liabilities [Abstract]
Income, expense, gains or losses of financial instruments [Abstract]
Gains (losses) on financial instruments [Abstract]
Total gains (losses) on financial assets at fair value through
0 0
profit or loss
Total gains (losses) on financial liabilities at fair value
0 0
through profit or loss
Gain (loss) arising from derecognition of financial assets measured
at amortised cost [Abstract]
Net gain (loss) arising from derecognition of financial assets
0 0
measured at amortised cost
Disclosure of credit risk [TextBlock]
Disclosure of reconciliation of changes in loss allowance and
explanation of changes in gross carrying amount for financial
instruments [TextBlock]
Disclosure of reconciliation of changes in loss allowance
and explanation of changes in gross carrying amount for
financial instruments [Abstract]
Disclosure of credit risk exposure [TextBlock]
Disclosure of credit risk exposure [Abstract]
Disclosure of provision matrix [TextBlock]
Disclosure of provision matrix [Abstract]
Disclosure of financial instruments by type of interest rate [TextBlock]
Disclosure of financial instruments by type of interest rate [Abstract]
[611300] Notes - Regulatory deferral accounts

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of regulatory deferral accounts [TextBlock]
Total regulatory deferral account debit balances 0 0
Total regulatory deferral account credit balances 0 0
Total net movement in regulatory deferral account balances
0 0
related to profit or loss
Total net movement in regulatory deferral account
balances related to profit or loss and net movement in 0 0
related deferred tax
net movement in regulatory deferral account
0 0
reclassified to profit or loss
182
[400400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Non Current Non Current
Classification of non-current investments [Axis] Non Current Investment7s
Investme12nts Investment8s
01/04/2021 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2022 31/03/2022 31/03/2021 31/03/2022
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [Line items]
Investment in O t h e r
Investments in Investments in
Type of non-current investments mutual funds
subsidiaries equity non-current
partnership firms
instruments investments
Other
Class of non-current investments Other investments Other investments
investments
Other investments
Nature of non-current investments QUOTED UNQUOTED UNQUOTED UNQUOTED

Non-current investments 80.21 1 1 3,821.81
Investment in
Mutual Funds With
Marcellus
Name of body corporate in whom investment has Investment
CG Foundation CG Foundation CG FOODS
been made Managers Pvt Ltd
and AIFs (Alternate
investment Funds)
with True Beacon
Details of whether such body corporate is
Subsidiary
subsidiary, associate, joint venture or Subsidiary Company
Company
Associate
controlled special purpose entity

Classification of non-current investments [Axis] Non Current Investments1
Investment8s Investments2
01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Investment in Investment in Investment in
Investments in
Type of non-current investments partnership firms
subsidiaries equity subsidiaries equity subsidiaries equity
instruments instruments instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Nature of non-current investments UNQUOTED UNQUOTED UNQUOTED UNQUOTED
Non-current investments 4,729 4 4 4.45
Name of body corporate in whom investment has CG Electrotech CG Electrotech CG Agro Projects
CG FOODS
been made (Private) Limited (Private) Limited Pvt. Ltd.
Subsidiary Subsidiary
subsidiary, associate, joint venture or Associate
Company
Subsidiary Company
Company
183

Investments2 Investments4
01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Investment in Investment in Investment in Investment in other
Type of non-current investments subsidiaries equity subsidiaries equity subsidiaries equity Indian companies
instruments instruments instruments equity instruments
Non-current investments 4.45 7,414.85 6,285.42 157.89
Name of body corporate in whom investment has CG Agro Projects C G Foods CG F o o d s Zinc Cochin Hotel
been made Pvt. Ltd. International Ltd. International Ltd. (P) Ltd.
Subsidiary Subsidiary
subsidiary, associate, joint venture or Company Company
Subsidiary Company Associate Company

01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Investment in other Investment in other Investment in other Investment in
Type of non-current investments Indian companies Indian companies Indian companies subsidiaries equity
equity instruments equity instruments equity instruments instruments
Name of body corporate in whom investment has Zinc Cochin Hotel Greentech Mega Greentech Mega
CG Snacks Pvt. Ltd.
been made (P) Ltd. Food Park Ltd. Food Park Ltd.
Subsidiary
subsidiary, associate, joint venture or Associate Company Joint Venture Joint Venture
Company

01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Investment in
Investments in Investments in Investments in
Type of non-current investments subsidiaries equity
partnership firms partnership firms partnership firms
instruments
Name of body corporate in whom investment has CG Foods
CG Snacks Pvt. Ltd. CG Galva CG Galva
been made Enterprise
Subsidiary
subsidiary, associate, joint venture or Company
Associate Associate Associate
184

01/04/2020 01/04/2021 01/04/2020 01/04/2020
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2021
[Abstract]
Investments in Investments in Investments in Investments in
Type of non-current investments partnership firms debentures or bonds debentures or bonds mutual funds
Nature of non-current investments UNQUOTED QUOTED QUOTED QUOTED
Non-current investments 855.48 134.28 301.07 148.99
Investment in
Mutual Funds With
Marcellus
Name of body corporate in whom investment has CG Foods Investment
IEFC IIFL IEFC IIFL
been made Enterprise Managers Pvt Ltd
and AIFs (Alternate
investment Funds)
with True Beacon
subsidiary, associate, joint venture or Associate

Non Current
Investments14
01/04/2021 01/04/2020 01/04/2021
to to to
31/03/2022 31/03/2021 31/03/2022
Disclosure of details of non-current investments [Abstract]
Investment in
other Indian Investment in other Indian Investment in
Type of non-current investments companies companies equity subsidiaries equity
equity instruments instruments
instruments
Other
Class of non-current investments investments
Other investments Other investments
Nature of non-current investments QUOTED QUOTED UNQUOTED

Non-current investments 292.04 9.5 5.67
Investment In Quoted
Investment In
Equity shares With CG Food Bengal
Name of body corporate in whom investment has been made Quoted Equity
Marcellus Investment Private Limited
shares
Managers Private Limited
Number of shares of non-current investment made in body corporate [shares] 0

31/03/2022 31/03/2021
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 506.53 459.56
Market value of quoted non-current investments 506.53 459.56
Aggregate amount of unquoted non-current investments 15,017.47 15,381.38
Aggregate provision for diminution in value of non-current investments 275.32 275.32
[400500] Notes - Current investments

31/03/2022 31/03/2021
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
185
[611600] Notes - Non-current asset held for sale and discontinued operations
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of non-current assets held for sale and discontinued operations
[TextBlock]
Net cash flows from (used in) operating activities, continuing
2,427.65 1,401.22
operations
Net cash flows from (used in) operating activities 2,427.65 1,401.22
Net cash flows from (used in) investing activities, continuing
-1,766.33 -909.28
operations
Net cash flows from (used in) investing activities -1,766.33 -909.28
Net cash flows from (used in) financing activities, continuing
-338.44 172.31
operations
Net cash flows from (used in) financing activities -338.44 172.31
186
[400100] Notes - Equity share capital
Disclosure of classes of equity share capital [Table] ..(1)

Equity shares 1
Classes of equity share capital [Axis] Equity shares [Member]
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Equity Shares with
Type of share voting rights
Number of shares authorised [shares] 75,00,000 [shares] 75,00,000 [shares] 75,00,000
Value of shares authorised 750 750 750
Number of shares issued [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255
Value of shares issued 406.13 406.13 406.13
Number of shares subscribed and fully paid [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255
Value of shares subscribed and fully paid 406.13 406.13 406.13
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255
Total value of shares subscribed 406.13 406.13 406.13
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255
Value of shares called 406.13 406.13 406.13
Value of shares paid-up 406.13 406.13 406.13
Par value per share [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares issued in shares based
payment transactions
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back or treasury
shares
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0
187
Total decrease in number of shares during

period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255 [shares] 40,61,255
Reconciliation of value of shares outstanding
[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of rights issue during period 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0
issue during period
Amount of share based payment
0 0 0
transactions during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Amount of shares issued under employee
0 0 0
stock option plan
Amount of other issue arising out of
conversion of securities during 0 0 0
period
Decrease in equity share capital during
period [Abstract]
Decrease in amount of treasury shares
0 0 0
or shares bought back
Other decrease in amount of shares 0 0 0
Total decrease in equity share capital
0 0 0
during period
Total increase (decrease) in share capital 0 0 0
Equity share capital at end of period 406.13 406.13 406.13 406.13
Rights preferences and restrictions attaching
0
to class of share capital
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 40,51,255 [shares] 40,51,255 [shares] 40,51,255
Total shares in company held by holding company
or ultimate holding company or by its [shares] 40,51,255 [shares] 40,51,255 [shares] 40,51,255
subsidiaries or associates
Description of terms of shares reserved for issue
under options and contracts or commitments for 0
sale of shares or disinvestment
Terms of securities convertible into equity shares
issued along with earliest date of conversion in
0
descending order starting from farthest such date
explanatory [TextBlock]
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Equity Shares with
Type of share voting rights
188
Disclosure of classes of equity share capital [Table] ..(2)

Classes of equity share capital [Axis] Equity shares 1 [Member]
01/04/2020
to 31/03/2020
31/03/2021
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Equity Shares with voting
Type of share rights
Number of shares authorised [shares] 75,00,000
Value of shares authorised 750
Number of shares issued [shares] 40,61,255
Value of shares issued 406.13
Number of shares subscribed and fully paid [shares] 40,61,255
Value of shares subscribed and fully paid 406.13
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed [shares] 40,61,255
Total value of shares subscribed 406.13
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 40,61,255
Value of shares called 406.13
Value of shares paid-up 406.13
Par value per share [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0
Number of shares issued as bonus shares [shares] 0
Number of shares issued as rights [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0
Number of shares issued as preferential allotment arising out of
[shares] 0
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0
Number of shares issued in shares based payment transactions [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0
Number of other issues of shares [shares] 0
Number of shares issued under employee stock option plan [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0
Total aggregate number of shares issued during period [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back or treasury shares [shares] 0
Other decrease in number of shares [shares] 0
Total decrease in number of shares during period [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0
[shares]
Number of shares outstanding at end of period [shares] 40,61,255
40,61,255
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of public issue during period 0
Amount of bonus issue during period 0
Amount of rights issue during period 0
Amount of private placement issue arising out of conversion of
0
debentures preference shares during period
Amount of other private placement issue during period 0
Amount of preferential allotment issue arising out of conversion of
0
debentures preference shares during period
Amount of other preferential allotment issue during period 0
Amount of share based payment transactions during period 0
Amount of issue under scheme of amalgamation during period 0
Amount of other issues during period 0
Amount of shares issued under employee stock option plan 0
Amount of other issue arising out of conversion of securities during period 0
Decrease in equity share capital during period [Abstract]
189
Decrease in amount of treasury shares or shares bought back 0

Other decrease in amount of shares 0
Total decrease in equity share capital during period 0
Total increase (decrease) in share capital 0
Equity share capital at end of period 406.13 406.13
Rights preferences and restrictions attaching to class of share capital 0
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 40,51,255
Total shares in company held by holding company or ultimate holding company
[shares] 40,51,255
or by its subsidiaries or associates
Description of terms of shares reserved for issue under options and contracts
0
or commitments for sale of shares or disinvestment
Terms of securities convertible into equity shares issued along with
earliest date of conversion in descending order starting from farthest 0
such date explanatory [TextBlock]
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Total application money received for allotment of securities and due for
0
refund and interest accrued thereon
Equity Shares with voting
Type of share rights
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Equity Shares with Equity Shares with Equity Shares with Equity Shares with
Type of share voting rights voting rights Voting Rights Voting Rights
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Equity Shares with Equity Shares with Equity Shares with Equity Shares with
Type of share voting rights voting rights Voting Rights Voting Rights
Cinnovation Cinnovation
Name of shareholder Incorporated Incorporated
VIRGIN
Country of incorporation or residence of VIRGIN ISLANDS,
ISLANDS,
shareholder BRITISH
BRITISH
Number of shares held in company [shares] 40,51,255 [shares] 40,51,255
Percentage of shareholding in company 99.75% 99.75%

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on equity share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Number of shareholders of company 0 0
Number of allottees in case of preferential allotment 0 0
Percentage of capital reduction to capital prior to reduction 0.00% 0.00%
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
190
[400300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member]
Classification of borrowings [Axis] Borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2021 01/04/2020
to to 31/03/2022 31/03/2021
31/03/2022 31/03/2021
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 555.6 796.9 477.97 455.33
Nature of security [Abstract]
Nature of security

Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 555.6 796.9 555.6 796.9
Nature of security
Terms of repayment of term loans and other loans

Rupee term loans from banks Loans and advances from related
Classification of borrowings [Axis]
[Member] parties [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 555.6 796.9 477.97 455.33
Nature of security Santion letter Santion letter
Details of personal security given by
promoters, other shareholders or other
third parties, though such security does NA NA
not result in classification of borrowings
as secured
As mentioned in As mentioned in
Sanction LetterAs Sanction LetterAs
Terms of repayment of term loans and other loans mentioned in mentioned in
Sanction Letter Sanction Letter
191

Loans and advances from others
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 477.97 455.33 0 0
Nature of security
Terms of repayment of term loans and other loans Sanction Letter Sanction Letter

Loans taken for property, plant and
Classification of borrowings [Axis] Loans taken for vehicles [Member]
equipment [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 0 0 0 0
Hypothecation of Hypothecation of
vehicle acquired vehicle acquired
Nature of security under respective under respective
loans. loans.
as secured

Classification based on current non-current [Axis] Current [Member]
Classification of borrowings [Axis] Borrowings [Member]
01/04/2021 01/04/2020
to to 31/03/2022 31/03/2021
31/03/2022 31/03/2021
Borrowings 475.15 540.55 193.32 139.4
Nature of security
192

Loans repayable on demand from
Classification of borrowings [Axis] Loans repayable on demand [Member]
banks [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 475.15 540.55 475.15 540.55
secured by way of secured by way of
Nature of security Hypothecation of Hypothecation of
Inventory Inventory
as secured

Loans and advances from related Loans and advances from others
Classification of borrowings [Axis]
parties [Member] [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings 193.32 139.4 193.32 139.4

01/04/2020
to
31/03/2021
R e f e r
Disclosure of notes on borrowings explanatory [TextBlock] Notes to Accounts
193
[612700] Notes - Income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Temporary
Temporary difference, unused tax losses and unused tax credits Temporary difference, unused tax losses and unused tax
differences
[Axis] credits [Member]
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 337.15 128.55 337.15
Deferred tax liabilities 0 0 67.32 0
Net deferred tax liability (assets) -337.15 -128.55 67.32 -337.15
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
-208.6 -195.87 -208.6
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
-208.6 -195.87 -208.6
Total increase (decrease) in deferred
-208.6 -195.87 -208.6
tax liability (assets)
Deferred tax liability (assets) at end of
-337.15 -128.55 67.32 -337.15
period
Description of other temporary differences
Temporary difference, unused tax losses and unused tax credits
Temporary differences [Member] Allowance for credit losses [Member]
[Axis]
01/04/2020 01/04/2021 01/04/2020
to 31/03/2020 to to
31/03/2021 31/03/2022 31/03/2021
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets 128.55 337.15 128.55
Deferred tax liabilities 0 67.32 0 0
Net deferred tax liability (assets) -128.55 67.32 -337.15 -128.55
-195.87 -208.6 -195.87
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
-195.87 -208.6 -195.87
Total increase (decrease) in deferred
-195.87 -208.6 -195.87
tax liability (assets)
Deferred tax liability (assets) at end of
-128.55 67.32 -337.15 -128.55
period
Difference between
Difference between
accounting base and
accounting base and
Description of other temporary differences tax base of
tax base of property,
property, plant and
plant and equipment
equipment
194
Allowance for
Temporary difference, unused tax losses and unused tax credits [Axis] credit losses
[Member]
31/03/2020
Disclosure of temporary difference, unused tax losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [Line items]
Deferred tax liabilities 67.32
Net deferred tax liability (assets) 67.32
Reconciliation of changes in deferred tax liability (assets) [Abstract]
Deferred tax liability (assets) at end of period 67.32

01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Disclosure of income tax [TextBlock]
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Total current tax expense (income) and adjustments for current tax
0 0
of prior periods
Total tax expense (income) 0 0
Current and deferred tax relating to items charged or credited directly
to equity [Abstract]
Total aggregate current and deferred tax relating to items credited
0 0
(charged) directly to equity
Income tax relating to components of other comprehensive income [Abstract]
Total aggregated income tax relating to components of other
0 0
Aggregated income tax relating to share of other comprehensive
income of associates and joint ventures accounted for using 0 0
equity method
Disclosure of temporary difference, unused tax losses and unused tax
credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Deferred tax assets 337.15 128.55
Deferred tax liabilities 0 0 67.32
Net deferred tax liability (assets) -337.15 -128.55 67.32
Deferred tax expense (income) recognised in profit or loss -208.6 -195.87
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss -208.6 -195.87
Total increase (decrease) in deferred tax liability (assets) -208.6 -195.87
Deferred tax liability (assets) at end of period -337.15 -128.55 67.32
Description of other temporary differences
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Total tax expense (income) 0 0
Reconciliation of average effective tax rate and applicable tax rate
[Abstract]
Total average effective tax rate 0.00% 0.00%
195
[611000] Notes - Exploration for and evaluation of mineral resources

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No
Assets arising from exploration for and evaluation of mineral resources 0 0
Liabilities arising from exploration for and evaluation of mineral
0 0
resources
Income arising from exploration for and evaluation of mineral resources 0 0
Expense arising from exploration for and evaluation of mineral resources 0 0
Cash flows from (used in) exploration for and evaluation of mineral
0 0
resources, classified as operating activities
Cash flows from (used in) exploration for and evaluation of mineral
0 0
resources, classified as investing activities
[611900] Notes - Accounting for government grants and disclosure of government assistance
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[401100] Notes - Subclassification and notes on liabilities and assets
Other current financial liabilities, others [Table] ..(1)

Other current financial liabilities, others [Axis] Other financial liabilities 4 Other financial liabilities 1
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 2.11 2.11 0 5.1
Other current financial liabilities, others
[Abstract]
[Line items]
Description of other current financial Interest accrued but Interest accrued but
Lease Liability Lease Liability
liabilities, others not due on loan not due on loan
Other current financial liabilities,
2.11 2.11 0 5.1
others
196
Other current financial liabilities, others [Table] ..(2)

Other current financial liabilities, others [Axis] Other financial liabilities 2 Other financial liabilities 3
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 236.03 221.16 977.92 635.05
[Abstract]
[Line items]
Description of other current financial Employee
Employee Liabilities Expenses Payable Expenses Payable
liabilities, others Liabilities
Other current financial liabilities,
236.03 221.16 977.92 635.05
others
Other non-current financial liabilities others [Table] ..(1)

Other non-current financial liabilities others [Axis] Other Financial Liablilities 1 Other Financial Liablilities 2
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Disclosure of other non-current financial
liabilities notes [Abstract]
Other non-current financial liabilities [Abstract]
Other non-current financial liabilities, others 30.73 32.74 3.65 0
Other non-current financial liabilities others
[Abstract]
Other non-current financial liabilities
others [Line items]
Description other non-current financial
Lease liability Lease liability Retention Money Retention Money
liabilities others
Other non-current financial liabilities,
30.73 32.74 3.65 0
others
Other current liabilities, others [Table] ..(1)

Other current liabilities, others [Axis] Other current liabilities 1 Other current liabilities 2
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Disclosure of other current liabilities notes
[Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 54.41 68.28 625.02 193.98
Other current liabilities, others [Abstract]
Other current liabilities, others [Line
items]
Description of other current liabilities, Statutory due Advance from Advance from
Statutory due payable
others payable customer customer
Other current liabilities, others 54.41 68.28 625.02 193.98
197
Other current liabilities, others [Table] ..(2)

Other current liabilities, others [Axis] Other current liabilities 3
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current liabilities notes [Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 0 36.18
Other current liabilities, others [Abstract]
Other current liabilities, others [Line items]
Creditors for capital Creditors for capital
Description of other current liabilities, others goods goods
Other current liabilities, others 0 36.18
Disclosure of breakup of provisions [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 121.2 107.44 17.41 8.4
Provision leave encashment 41.82 44.12 4.34 5.56
Total provisions for employee benefits 163.02 151.56 21.75 13.96
CSR expenditure provision 0 0 0 0
Total provisions 163.02 151.56 21.75 13.96
Other non-current liabilities others [Table] ..(1)

Other non-current liabilities others [Axis] Other Liabilities 1
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Other non-current liabilities [Abstract]
Other non-current liabilities others 0.2 0.2
Other non-current liabilities others [Abstract]
Other non-current liabilities others [Line items]
Description of other non-current liabilities others Security Deposit Security Deposit
Other non-current liabilities others 0.2 0.2
Other non-current financial assets, others [Table] ..(1)

Classification of other non-current financial assets others [Axis] Other Non Current 1 Other Non Current 2
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 63.7 0 90.29 86.7
Other non-current financial assets, others
[Abstract]
Other non-current financial assets, others
[Line items]
Fixed deposit
Fixed deposit
accounts with
accounts with Deposits with banks Deposits with banks
Description other non-current financial maturity for more
maturity for more held as Guarantee held as Guarantee for
assets, others than 12 months
than 12 months from for import import
from balance sheet
balance sheet date
date
Other non-current financial assets, others 63.7 0 90.29 86.7
198
Other non-current financial assets, others [Table] ..(2)

Classification of other non-current financial assets others [Axis] Other Non Current 3
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 36.9 50.36
Other non-current financial assets, others [Abstract]
Other non-current financial assets, others [Line items]
Security deposits at Security deposits at
Description other non-current financial assets, others Amortised Cost Amortised Cost
Other non-current financial assets, others 36.9 50.36
Other current financial assets others [Table] ..(1)

Other Current Other Cuurent
Other current financial assets others [Axis]
Financial Asset Financial Asset
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Other current financial assets [Abstract]
Other current financial assets others 2,474.63 2,676.94
Other current financial assets others [Abstract]
Other current financial assets others [Line items]
Fixed deposit with Fixed deposit with
maturity more than maturity more than
Description other current financial assets others 3 months but less 3 months but less
than 12 months than 12 months
Other current financial assets others 2,474.63 2,676.94
Details of loans [Table] ..(1)

Loans given other related parties Loans given to other companies
Classification of loans [Axis]
[Member] [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 865.37 752.81 967.59 622.07
Allowance for bad and doubtful loans 450.08 459.31 252.24 252.24
Total loans 415.29 293.5 715.35 369.83
Details of loans due by directors, other
officers or others [Abstract]
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Details of loans due by firms or
companies in which any director
is partner or director [Abstract]
Total loans due by firms or
companies in which any director 0 0 0 0
is partner or director
199
Details of loans [Table] ..(2)

Classification of loans [Axis] Other loans [Member] Other loans, others [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
01/04/2021 01/04/2020
31/03/2022 31/03/2021 to to
31/03/2022 31/03/2021
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 0 605.45 0 605.45
Allowance for bad and doubtful loans 0 0 0 0
Total loans 0 605.45 0 605.45
Loan to other
Nature of other loans parties
Loan to other parties
Details of loans due by directors, other

officers or others [Abstract]
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Details of loans due by firms or
companies in which any director
is partner or director [Abstract]
Total loans due by firms or
companies in which any director 0 0 0 0
Other current assets others [Table] ..(1)

Other current assets others [Axis] Other Current Asset 1 Other Current Asset 2
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 514.35 185.98 3.93 18.85
Other current assets others [Abstract]
Other current assets others [Line items]
Advance to Advance to A d v a n c e to
Description of other current assets others Suppliers
Advance to Suppliers
employees employees

01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Balance with Balance with
Description of other current assets others Government Government Prepaid Expenses Prepaid Expenses
authorities authorities
200

01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Other current assets, others 3.61 41.56 119.47 0
Advance against
Description of other current assets others Others Receivables Others Receivables
CSR
Advance against CSR
Other current assets, others 3.61 41.56 119.47 0

01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Other current assets, others 16.79 0 0 89.91
Description of other current assets others Unbilled revenue Unbilled revenue Others Others
Other current assets, others 16.79 0 0 89.91
Other non-current assets, others [Table] ..(1)

Other non-current assets, others [Axis] Other non current asset 1 Other non current asset 2
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 518.16 692.67 45.84 472.73
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
Description of other non-current assets, Advance income Other non-current Other non-current
Advance income tax
others tax assets assets
Other non-current assets, others 518.16 692.67 45.84 472.73
Other non-current assets, others [Table] ..(2)

Other non-current assets, others [Axis] Other non current asset 3
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 0 0
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
Other non-current Other non-current
Description of other non-current assets, others assets assets
Other non-current assets, others 0 0
201
Classification of inventories [Table] ..(1)

Raw materials
Classification of inventories [Axis] Company inventories [Member]
[Member]
01/04/2021 01/04/2020 01/04/2021
to to 31/03/2020 to
31/03/2022 31/03/2021 31/03/2022
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 3,464.97 2,916.22 2,170.54 732.58
Value at lower of
Mode of valuation Cost or Net
Realisable value

Raw materials Stock-in-trade
Classification of inventories [Axis] Finished goods [Member]
[Member] [Member]
01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Inventories 644.15 1,004.85 791.61 28.73
Value at lower of Value at lower of Value at lower of Value at lower of
Mode of valuation Cost or Net Cost or Net C o s t or N e t Cost or Net
Realisable value Realisable value Realisable value Realisable value

Stock-in-trade Other inventories
Classification of inventories [Axis] Stores and spares [Member]
[Member] [Member]
01/04/2020 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2021 31/03/2022 31/03/2021 31/03/2022
[Abstract]
Inventories 39.16 411.25 306.31 1,287.56
Value at lower of Value at lower of Value at lower of
Mode of valuation Cost or Net Cost or Net C o s t or Net
Realisable value Realisable value Realisable value

Other inventories
Classification of inventories [Axis] Other inventories, others [Member]
[Member]
01/04/2020 01/04/2021 01/04/2020
to to to
31/03/2021 31/03/2022 31/03/2021
Inventories 1,134.99 1,287.56 1,134.99
Value at lower of Value at lower of
Mode of valuation Cost or Net C o s t or Net
Realisable value Realisable value
Nature of other inventories Packing materials Packing materials
202
Subclassification of trade receivables [Table] ..(1)

Classification based on current
non-current [Member]
Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 3,958.97 2,397.29 3,710.57 2,160.7
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 3,958.97 2,397.29 3,710.57 2,160.7
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Total trade receivables due by
firms or companies in which any 0 0
director is partner or director
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/03/2022 31/03/2021
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 248.4 236.59
Allowance for bad and doubtful debts 0 0
Total trade receivables 248.4 236.59
Details of trade receivables due by directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by firms or companies in which any
director is partner or director [Abstract]
Total trade receivables due by firms or companies in which any director
0 0
203

01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Total dividend receivable 0 0
Total other non-current financial assets 190.89 137.06 1,026.72
Advances, non-current 0 0
Total other non-current assets 564 1,165.4 0
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 373.52 45.09
Other balances with banks 754.54 759.32 141.84
Total balance with banks 1,128.06 804.41 141.84
Cash on hand 5.43 6.2 4.52
Total cash and cash equivalents 1,133.49 810.61 146.36
Total cash and bank balances 1,133.49 810.61 146.36
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than 12 months maturity 0 0
Total other current financial assets 2,474.63 2,676.94 936.91
Total other current assets 796.2 441.75 176.56
Total other non-current financial liabilities 34.38 32.74 33.75
Total other non-current liabilities 0.2 0.2 0.2
Interest accrued on borrowings 0 0
Interest accrued on public deposits 0 0
Interest accrued others 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Total other current financial liabilities 1,216.06 863.42 781.15
Total other advance 0 0
Total deposits refundable current 0 0
Current liabilities portion of share application money pending
0 0
allotment
Total other payables, current 0 0
Total proposed equity dividend 0 0
Total proposed preference dividend 0 0
Total proposed dividend 0 0
Total other current liabilities 679.43 298.44 28.76
204
[401200] Notes - Additional disclosures on balance sheet

01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Disclosure of additional balance sheet notes explanatory [TextBlock]
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Total contingent liabilities 0 0
Classification of commitments [Abstract]
Total commitments 0 0
Total contingent liabilities and commitments 0 0
Details regarding dividends [Abstract]
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Percentage of proposed dividend 0.00% 0.00%
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
0.00% 0.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 0
with its subsidiaries
Details of shareholding pattern of promoters and public [Abstract]
Total number of shareholders promoters and public 0 0
Details of deposits [Abstract]
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Details regarding cost records and cost audit[Abstract]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Net worth of company 0 0
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
205
Financial parameters balance sheet items [Abstract]

Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Gross value of transactions with related parties 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
[611800] Notes - Revenue

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of revenue [TextBlock] [See below] [See below]
Disclosure of revenue [Text Block]
Sale of Goods
Revenue from sale of goods is recognised when control of the products being sold is transferred to the customer, being
when the products are delivered and when there are no longer any unfulfilled obligations. The Performance Obligations
in our contracts are fulfilled at the time of formal customer acceptance depending on customer terms.
Sale of Scrap
Other Income
Interest Income is recognised on a basis of effective interest method as set out in Ind AS 109, Financial Instruments,
and where no significant uncertainty as to measurability or collectability exists.
Disclosure of revenue [Text Block]

Revenue Recognition:
1. Revenue from consultancy charges is recognized when the related services are rendered.
2. Interest income has been recognised on time proportion basis.
3.Gain / (Loss) on Sale of Investments are recognised when the related investments are sold.
206
[612400] Notes - Service concession arrangements

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No
[612000] Notes - Construction contracts

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No
Revenue from construction contracts 0 0
Costs incurred and recognised profits (less recognised losses) 0 0
Advances received for contracts in progress 0 0
Retention for contracts in progress 0 0
Gross amount due from customers for contract work as Assets 0 0
Gross amount due to customers for contract work as liability 0 0
Progress billings 0 0
[612600] Notes - Employee benefits

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of employee benefits [TextBlock] [See below] [See below]
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans No No
207
Disclosure of employee benefits [Text Block]
Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly within 12
months after the end of the year in which the employees render the related service are recognized in respect of
employees’ services up to the end of the year and are measured at the amounts expected to be paid when the
liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.
Compensated Absences: Accumulated compensated absences, which are expected to be availed or encashed within
12 months from the end of the year are treated as short term employee benefits. The obligation towards the same is
measured at the expected cost of accumulating compensated absences as the additional amount expected to be paid
as a result of the unused entitlement as at the year end.
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from the end
of the year end are treated as other long term employee benefits. The Company's liability is actuarially determined
(using the Projected Unit Credit method) at the end of each year. Actuarial losses/gains are recognized in the
statement of profit and loss in the year in which they arise.
Provident Fund: Contribution towards provident fund is made to the regulatory authorities, where the Company has no
further obligations. Such benefits are classified as Defined Contribution Schemes as the Company does not carry any
further obligations, apart from the contributions made on a monthly basis which are charged to the Statement of Profit
and Loss.
208
The Company has defined benefit plan namely gratuity, with Life Insurance Corporation of India. The present value of
obligations under such defined benefit plans are determined based on actuarial valuation carried out by an
independent actuary using the Projected Unit Credit Method, which recognizes each period of service as giving rise to
an additional unit of employee benefit entitlement and measures each unit separately to build up the final obligation.
The obligation is measured at the present value of estimated future cash flows. The discount rates used for
determining the present value of obligation under defined benefit plans, are based on the market yields on
government securities as at the balance sheet date, having maturity period approximating to the terms of related
obligations.
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognized in the period in which they occur, directly in other comprehensive income and are never reclassified to
profit or loss. Changes in the present value of the defined benefit obligation resulting from plan amendments or
curtailments are recognized immediately in the profit or loss as past service cost.
The grant date fair value of equity settled share-based payment awards granted to employees is recognised as an
employee expense, with a corresponding increase in other equity, over the period that the employees unconditionally
become entitled to the awards. The amount recognised as expense is based on the estimate of the number of awards
for which the related service and non-market vesting conditions are expected to be met, such that the amount
ultimately recognised as an expense is based on the number of awards that do meet the related service and
non-market vesting conditions at the vesting date. For share-based payment awards with non-vesting conditions, the
grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for
differences between expected and actual outcome
209
Disclosure of employee benefits [Text Block]
Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly within 12
months after the end of the year in which the employees render the related service are recognized in respect of
employees’ services up to the end of the year and are measured at the amounts expected to be paid when the
liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.
Compensated Absences: Accumulated compensated absences, which are expected to be availed or encashed within
12 months from the end of the year are treated as short term employee benefits. The obligation towards the same is
measured at the expected cost of accumulating compensated absences as the additional amount expected to be paid
as a result of the unused entitlement as at the year end.
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from the end
of the year end are treated as other long term employee benefits. The Company's liability is actuarially determined
(using the Projected Unit Credit method) at the end of each year. Actuarial losses/gains are recognized in the
statement of profit and loss in the year in which they arise.
Provident Fund: Contribution towards provident fund is made to the regulatory authorities, where the Company has no
further obligations. Such benefits are classified as Defined Contribution Schemes as the Company does not carry any
further obligations, apart from the contributions made on a monthly basis which are charged to the Statement of Profit
and Loss.
210
The Company has defined benefit plan namely gratuity, with Life Insurance Corporation of India. The present value of
obligations under such defined benefit plans are determined based on actuarial valuation carried out by an
independent actuary using the Projected Unit Credit Method, which recognizes each period of service as giving rise to
an additional unit of employee benefit entitlement and measures each unit separately to build up the final obligation.
The obligation is measured at the present value of estimated future cash flows. The discount rates used for
determining the present value of obligation under defined benefit plans, are based on the market yields on
government securities as at the balance sheet date, having maturity period approximating to the terms of related
obligations.
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognized in the period in which they occur, directly in other comprehensive income and are never reclassified to
profit or loss. Changes in the present value of the defined benefit obligation resulting from plan amendments or
curtailments are recognized immediately in the profit or loss as past service cost.
The grant date fair value of equity settled share-based payment awards granted to employees is recognised as an
employee expense, with a corresponding increase in other equity, over the period that the employees unconditionally
become entitled to the awards. The amount recognised as expense is based on the estimate of the number of awards
for which the related service and non-market vesting conditions are expected to be met, such that the amount
ultimately recognised as an expense is based on the number of awards that do meet the related service and
non-market vesting conditions at the vesting date. For share-based payment awards with non-vesting conditions, the
grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for
differences between expected and actual outcome
[612800] Notes - Borrowing costs

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No
Borrowing costs [Abstract]
Borrowing costs capitalised 0 0
Total borrowing costs incurred 0 0
Interest costs [Abstract]
Interest costs capitalised 0 0
Interest expense 0 0
Total interest costs incurred 0 0
Capitalisation rate of borrowing costs eligible for capitalisation 0.00% 0.00%
211
[700100] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] Director 1 Director 2
01/04/2021 01/04/2021
to to
31/03/2022 31/03/2022
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [LineItems]
VARUN GHANSHYAM
Name of key managerial personnel or director CHAUDHARY GOYAL
Director identification number of key managerial personnel or director 05203081 02591352
Permanent account number of key managerial personnel or director AJEPC1140J AGBPG2200P
Date of birth of key managerial personnel or director 13/02/1986 13/09/1975
Other Non Other Non
Designation of key managerial personnel or director Executive Director Executive Director
Qualification of key managerial personnel or director MBA ICWAI
Shares held by key managerial personnel or director [shares] 0 [shares] 400
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Gross salary to key managerial personnel or director 0 0
Total key managerial personnel or director remuneration 0 0
[612200] Notes - Leases

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of leases [TextBlock]
Whether company has entered into any lease agreement No No
Disclosure of finance lease and operating lease by lessee [TextBlock]
Total contingent rents recognised as expense 0 0
Total lease and sublease payments recognised as expense 0 0
Disclosure of finance lease and operating lease by lessor [TextBlock]
Total contingent rents recognised as income 0 0
Whether any operating lease has been converted to financial lease or
No No
vice-versa
[612300] Notes - Transactions involving legal form of lease

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No
212
[612900] Notes - Insurance contracts

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No
Disclosure of amounts arising from insurance contracts [TextBlock]
Deferred acquisition costs arising from insurance contracts 0 0
Total liabilities under insurance contracts and reinsurance
0 0
contracts issued
Total increase (decrease) in liabilities under insurance
0 0
contracts and reinsurance contracts issued
Liabilities under insurance contracts and reinsurance contracts
0 0
issued at end of period
Total increase (decrease) in deferred acquisition costs arising
0 0
from insurance contracts
Deferred acquisition costs arising from insurance contracts at end
0 0
of period
Total increase (decrease) in reinsurance assets 0 0
Reinsurance assets at end of period 0 0
[613100] Notes - Effects of changes in foreign exchange rates

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR
213
[500100] Notes - Subclassification and notes on income and expenses

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 28,387.61 27,312.79
Revenue from sale of services 0 0
Total revenue from operations other than finance company 28,387.61 27,312.79
Disclosure of revenue from operations for finance company [Abstract]
Total revenue from operations finance company 0 0
Total revenue from operations 28,387.61 27,312.79
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Total interest income on current investments 0 0
Interest income on non-current investments [Abstract]
Total interest income on non-current investments 0 0
Total interest income 0 0
Dividend income [Abstract]
Dividend income current investments [Abstract]
Total dividend income current investments 0 0
Dividend income non-current investments [Abstract]
Total dividend income non-current investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Total net gain/loss on sale of investments 0 0
Rental income on investment property [Abstract]
Total rental income on investment property 0 0
Other non-operating income [Abstract]
Net gain (loss) on foreign currency fluctuations treated as other
income [Abstract]
Total net gain/loss on foreign currency fluctuations treated as
0 0
other income
Surplus on disposal, discard, demolishment and destruction of
0 0.91
depreciable property, plant and equipment
Liabilities written off 0 2.55
Miscellaneous other non-operating income 522.06 3,223.65
Total other non-operating income 522.06 3,227.11
Total other income 522.06 3,227.11
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense non-current loans [Abstract]
Total interest expense non-current loans 0 0
Interest expense current loans [Abstract]
Total interest expense current loans 0 0
Interest expense other borrowings 23.12 44.6
Interest expense borrowings 76.95 92.77
Other interest charges 3.18 3.04
Total interest expense 103.25 140.41
Total finance costs 103.25 140.41
Employee benefit expense [Abstract]
Salaries and wages 0 0
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Remuneration to manager [Abstract]
Total remuneration to manager 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Total contribution to provident and other funds 0 0
Employee share based payment [Abstract]
Total employee share based payment 0 0
214
Staff welfare expense 62.25 66.04

Other employee related expenses 1,972.79 2,042.64
Total employee benefit expense 2,035.04 2,108.68
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,349.02 1,119.69
Amortisation expense 169.67 0
Total depreciation, depletion and amortisation expense 1,518.69 1,119.69
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 1,170.93 1,182.39
Power and fuel 398.34 310.75
Rent 74.3 19.52
Repairs to building 17.06 56.38
Repairs to machinery 128.21 25.87
Insurance 26.69 22.67
Rates and taxes excluding taxes on income [Abstract]
Cost taxes other levies by government local authorities 9.97 4.47
Total rates and taxes excluding taxes on income 9.97 4.47
Subscriptions membership fees 10.52 0
Telephone postage 32.98 23.68
Printing stationery 16.41 13.45
Travelling conveyance 236.74 236.57
Catering canteen expenses 100.19 0
Legal professional charges 81.78 83.18
Safety security expenses 112.15 95.02
Directors sitting fees 0 0
Bank charges 3.2 5.66
Advertising promotional expenses 167.22 186.39
Discounting charges 590.14 1,909.72
Cost repairs maintenance other assets 74.51 61.1
Cost transportation [Abstract]
Cost freight 2,145.32 1,610.56
Cost loading and unloading 36.46 34.99
Total cost transportation 2,181.78 1,645.55
Impairment loss on financial assets [Abstract]
Total impairment loss on financial assets 0 0
Impairment loss on non financial assets [Abstract]
Total impairment loss on non-financial assets 0 0
Net provisions charged [Abstract]
Other provisions created 0 486.66
Total net provisions charged 0 486.66
Discount issue shares debentures written off [Abstract]
Total discount issue shares debentures written off 0 0
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
0 0
depreciable property plant and equipment
Contract cost [Abstract]
Overhead costs apportioned contracts [Abstract]
Total overhead costs apportioned contracts 0 0
Total contract cost 0 0
Payments to auditor [Abstract]
Payment for audit services 9.22 15
Payment for other services 0 7.68
Total payments to auditor 9.22 22.68
Payments to cost auditor [Abstract]
Total payments to cost auditor 0 0
CSR expenditure 64.99 65.26
Miscellaneous expenses 1,798.58 1,260.56
Total other expenses 7,305.91 7,717.53
Current tax [Abstract]
Current tax pertaining to previous years 242.75 104.12
Current tax pertaining to current year 0 35.75
Total current tax 242.75 139.87
215
[613200] Notes - Cash flow statement

01/04/2021 01/04/2020
to to 31/03/2020
31/03/2022 31/03/2021
Disclosure of cash flow statement [TextBlock]
Cash and cash equivalents cash flow statement 1,133.49 810.61 146.36
Cash and cash equivalents 1,133.49 810.61 146.36
Income taxes paid (refund), classified as operating activities 57.55 161.97
Total income taxes paid (refund) 57.55 161.97
[500200] Notes - Additional information statement of profit and loss

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Additional information on profit and loss account explanatory [TextBlock]
Net write-downs (reversals of write-downs) of inventories 0 0
Net write-downs (reversals of write-downs) of property, plant and
0 0
equipment
Net impairment loss (reversal of impairment loss) recognised
0 0
in profit or loss, trade receivables
Net gains (losses) on disposals of non-current assets 0 0
Net gains (losses) on disposals of property, plant and equipment 0 0
Net gains (losses) on disposals of investment properties 0 0
Net gains (losses) on disposals of investments 0 0
Net gains (losses) on litigation settlements 0 0
Net gains (losses) on change in fair value of derivatives 0 0
Total share of other comprehensive income of associates and
0 0
joint ventures accounted for using equity method, net of tax
Total share of other comprehensive income of associates and
0 0
joint ventures accounted for using equity method, before tax
Total aggregated income tax relating to share of other
comprehensive income of associates and joint ventures 0 0
accounted for using equity method
Total aggregated income tax relating to components of other
0 0
Changes in inventories of stock-in-trade -202.82 -257.38
Total changes in inventories of finished goods, work-in-progress and
-202.82 -257.38
stock-in-trade
Exceptional items before tax 0 -275.32
Total exceptional items 0 -275.32
Details of nature of exceptional items [See below]
Total revenue arising from exchanges of goods or services 0 0
Domestic sale manufactured goods 26,926.72 26,868.52
Total domestic turnover goods, gross 26,926.72 26,868.52
Export sale manufactured goods 1,460.89 444.27
Total export turnover goods, gross 1,460.89 444.27
Total revenue from sale of products 28,387.61 27,312.79
Total revenue from sale of services 0 0
Gross value of transaction with related parties 0 0
Bad debts of related parties 0 0
216
Details of nature of exceptional items

The Company has considered the possible effects that may result from the Covid 19 pandemic on the carrying amounts of property, plant and
equipment, inventories, receivables and other current assets. In developing the assumptions relating to the possible future uncertainties in the
global economic conditions because of this pandemic, the management, as at the date of approval of these financial statements, has used
internal and external sources on the expected future performance of the Company. The management has performed sensitivity analysis on the
assumptions used and based on current indicators of future economic conditions, expects that the carrying amount of these assets will be
recovered and sufficient liquidity is available to fund the business operations for at least another 12 months. Given the uncertainties of the
pandemic,the Company will continue to closely monitor any material changes to future economic conditions.
[611200] Notes - Fair value measurement

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of fair value measurement [TextBlock] [See below] [See below]
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value No No
Disclosure of fair value measurement of liabilities [TextBlock] [See below] [See below]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock] [See below] [See below]
Whether equity have been measured at fair value No No
217
Disclosure of fair value measurement [Text Block]
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. The fair value measurement is based on the presumption that
the transaction to sell the asset or transfer the liability takes place either:
? In the absence of a principal market, in the most advantageous market for the asset or liability accessible to the
Company.
The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are
available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of
unobservable inputs. The Company's management determines the policies and procedures for fair value measurement
such as derivative instrument.
All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within
the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value
measurement as a whole:
? Level 1 — The fair value of financial instruments traded in active markets (such as publicly traded derivatives and
equity securities) is based on quoted market prices at the end of the reporting period.These instruments are included in
level 1
? Level 2 —The fair value of financial instruments that are not traded in an active market (for example, traded bonds,
over-the-counter derivatives) is determined using valuation techniques which maximise the use of observable market
data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument
are observable, the instrument is included in level 2.
? Level 3 —If one or more of the significant inputs is not based on observable market data, the instrument is included in
level 3. This is the case for unlisted equity securities, contingent consideration and indemnification asset included in
level 3.
218
Disclosure of fair value measurement [Text Block]
Company.
level 1
level 3.
219
Disclosure of fair value measurement of liabilities [Text Block]
Company.
level 1
level 3.
220
Disclosure of fair value measurement of liabilities [Text Block]
Company.
level 1
level 3.
221
Disclosure of fair value measurement of equity [Text Block]
Company.
level 1
level 3.
222
Disclosure of fair value measurement of equity [Text Block]
Company.
level 1
level 3.
[613300] Notes - Operating segments

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of entity's operating segments [TextBlock]
Disclosure of reportable segments [TextBlock]
Whether there are any reportable segments No No
Disclosure of major customers [TextBlock]
Whether there are any major customers No No
223
[610700] Notes - Business combinations

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No
[611500] Notes - Interests in other entities
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] C.G.Foods International limited
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
C.G.Foods
C.G.Foods
Name of subsidiary International
International limited
limited
UNITED ARAB UNITED ARAB
Country of incorporation or residence of subsidiary EMIRATES EMIRATES
Section under which company became subsidiary Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed balance sheet No No
incorporated under incorporated under
Reason if no filing has been made by subsidiary Foreign Law Foreign Law
Whether financial year of subsidiary different from financial year of holding
No No
company
Financial year of subsidiary [Abstract]
Start date of accounting period of subsidiary 01/04/2021 01/04/2020
End date of accounting period of subsidiary 31/03/2022 31/03/2021
Percentage of shareholding in subsidiary 71.60% 68.00%
Key information about subsidiary [Abstract]
Reporting currency of subsidiary AED AED
Exchange rate as applicable for subsidiary 20.6497 20.6497
[Lakhs of AED] [Lakhs of AED]
Share capital of subsidiary 5,30,76,133 4,75,33,218
Reserves and surplus of subsidiary -48,14,435 -33,39,090
Total assets of subsidiary 5,16,21,750 4,42,71,590
Total liabilities of subsidiary 5,16,21,750 4,42,71,590
Investment of subsidiary 3,72,56,382 3,24,58,034
Profit before tax of subsidiary -14,75,345 -7,63,974
Provision for tax of subsidiary [Lakhs of AED] 0 [Lakhs of AED] 0
Profit after tax of subsidiary -14,75,345 -7,63,974
Proposed dividend of subsidiary [Lakhs of AED] 0 [Lakhs of AED] 0
C.G.Foods
C.G.Foods
limited
224
Disclosure of joint ventures [Table] ..(1)

Joint ventures [Axis] GREENTECH MEGA FOOD PARK LIMITED
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Latest audited balance sheet date 31/03/2022 31/03/2021
Disclosure of joint ventures [Abstract]
Disclosure of joint ventures [Line items]
GREENTECH MEGA GREENTECH MEGA
Name of joint venture FOOD PARK LIMITED FOOD PARK LIMITED
Investments in equity Investments in equity
Description of nature of entity's relationship with joint venture instruments outstanding at instruments outstanding at
the end of the year the end of the year
Principal place of business of joint venture Rajasthan Rajasthan
Country of incorporation of joint venture INDIA INDIA
Permanent account number of joint venture AAECG8111F AAECG8111F
CIN of joint venture U15100RJ2012PLC039560 U15100RJ2012PLC039560
Number of shares held of joint venture [shares] 2,00,00,000 [shares] 2,00,00,000
Amount of investment in joint venture 20,00,00,000 20,00,00,000
Latest audited balance sheet date 31/03/2022 31/03/2021
Whether joint venture has been considered in consolidation Yes Yes

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies Yes Yes
Number of subsidiary companies 6 5
Whether company has subsidiary companies which are yet to commence
No No
operations
Whether company has subsidiary companies liquidated or sold during
No No
year
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No No
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year No No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures Yes Yes
Whether company has joint ventures which are yet to commence
No No
operations
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
No No
investment entity
225
[611400] Notes - Separate financial statements
Disclosure of subsidiaries [Table] ..(1)

Subsidiaries [Axis] C.G.Foods International limited
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
C.G.Foods
C.G.Foods
limited
Disclosure of joint ventures [Table] ..(1)

Joint ventures [Axis] GREENTECH MEGA FOOD PARK LIMITED
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of joint ventures [Abstract]
Disclosure of joint ventures [Line items]
GREENTECH MEGA GREENTECH MEGA
Name of joint venture FOOD PARK LIMITED FOOD PARK LIMITED
CIN of joint venture U15100RJ2012PLC039560 U15100RJ2012PLC039560
Permanent account number of joint venture AAECG8111F AAECG8111F
Principal place of business of joint venture Rajasthan Rajasthan
Country of incorporation of joint venture INDIA INDIA

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of separate financial statements [TextBlock]
Disclosure of subsidiaries [TextBlock]
Disclosure of joint ventures [TextBlock]
Consolidation as per Consolidation as per
Method used to account for investments in subsidiaries company act 2013 company act 2013
Refer Accounting Refer Accounting
Method used to account for investments in joint ventures Policies Policies
[610800] Notes - Related party
Disclosure of transactions between related parties [Table] ..(1)

Categories of related parties [Axis] Subsidiaries [Member]
Related party [Axis] C.G.Foods International limited
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
C.G.Foods
C.G.Foods
Name of related party International
limited
Country of incorporation or residence of related party EMIRATES EMIRATES
Investment made Investment made
Description of nature of transactions with related party during the year during the year
Description of nature of related party relationship Holding company Holding company
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0
Expense recognised during period for bad and doubtful debts for related party
0 0
transaction
226

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of related party [TextBlock]
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)
[611700] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of contingent liabilities [Table] ..(1)

Classes of contingent liabilities [Axis] Tax contingent liability [Member]
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Demand from Demand from
Description of nature of obligation, contingent liabilities income-tax income-tax
authorities authorities
Estimated financial effect of contingent liabilities 239.9 239.9

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Disclosure of contingent liabilities [TextBlock]
Whether there are any contingent liabilities Yes Yes
[700200] Notes - Corporate social responsibility
Disclosure of net profits for last three financial years [Table] ..(1)
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
[Member] [Member] [Member]
01/04/2021 01/04/2021 01/04/2021
to to to
31/03/2022 31/03/2022 31/03/2022
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2020-21 2019-20 2018-19
Profit before tax of financial year 2,349.09 4,487.72 2,420.76
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
2,920.76 4,478.65 2,349.09
of Companies (CSR Policy) Rules, 2014
227
Classification of CSR spending [Table] ..(1)

Eradicating
hunger, poverty
COVID Oxygen
Classification of CSR spending [Axis] Chudi Project and malnutrition Matee
Kit Supply
and making safe
drinking water
01/04/2021 01/04/2021 01/04/2021 01/04/2021
to to to to
31/03/2022 31/03/2022 31/03/2022 31/03/2022
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial
year [Abstract]
Manner in which amount CSR spent during
financial year [Line items]
Eradicating hunger,
poverty and
COVID Oxygen Kit
CSR project or activity identified Supply
Chudi Project malnutrition and Matee
making safe
drinking water
Livelihood
Poverty, hunger,
Sector in which project is covered Health care Art and culture
malnutrition
enhancement
projects
Name of state or union territory where
Assam Rajasthan Assam All India
projects or programs was undertaken
Budget amount outlay project or program wise 0 0 0 0
Amount spent on projects or programs
[Abstract]
Total amount spent on projects or programs 0 0 0 0
B y
Directly by Trusts/Societies/Section Directly by Directly by
Mode of amount spent company 8 company set up by company company
company itself
Classification of CSR spending [Table] ..(2)

Rural
Classification of CSR spending [Axis]
Development
01/04/2021
to
31/03/2022
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Line items]
CSR project or activity identified Rural Development
Rural development
Sector in which project is covered projects
Name of state or union territory where projects or programs was undertaken Andhra Pradesh
Budget amount outlay project or program wise 0
Amount spent on projects or programs [Abstract]
Total amount spent on projects or programs 0
Directly by
Mode of amount spent company
228

01/04/2021
to
31/03/2022
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Whether company has written CSR policy Yes
R e f e r
Details CSR policy [TextBlock] D i r e c t o r
Report
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount spent in local area 0
Total amount spent on construction/acquisition of any asset 0
Total amount spent on purposes other than
0
construction/acquisition of any asset
CG FOUNDATION CIN:
U92419HR2018NPL076931 Regd.
Details of implementing agency Add.: 434, Udyog Vihar,
Phase-III, Gurgaon,
Haryana-122016
[610500] Notes - Events after reporting period

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of events after reporting period [TextBlock]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No
229
[612500] Notes - Share-based payment arrangements

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No
Disclosure of number and weighted average exercise prices of share options
[TextBlock]
Number of share options outstanding in share based payment arrangement
[Abstract]
Total changes of number of share options outstanding in share based
0 0
payment arrangement
Number of share options outstanding in share-based payment
0 0
arrangement at end of period
Weighted average exercise price of share options outstanding in
share based payment arrangement [Abstract]
Total changes of weighted average exercise price of share
0 0
options outstanding in share-based payment arrangement
Weighted average exercise price of share options outstanding in
0 0
share-based payment arrangement at end of period
Disclosure of number and weighted average exercise prices of other equity
instruments [TextBlock]
Number of other equity instruments outstanding in share based payment
arrangement [Abstract]
Number of other equity instruments granted in share-based payment
0 0
arrangement
Total changes of number of other equity instruments outstanding
0 0
in share-based payment arrangement
Weighted average exercise price of other equity instruments
outstanding in share based payment arrangement [Abstract]
Total changes of weighted average exercise price of other
equity instruments outstanding in share-based payment 0 0
arrangement
Weighted average exercise price of other equity instruments
0 0
outstanding in share-based payment arrangement at end of period
Disclosure of indirect measurement of fair value of goods or
services received, other equity instruments granted during
period [TextBlock]
Number of other equity instruments granted in share-based payment
0 0
arrangement
Expense from share-based payment transactions in which goods or
services received did not qualify for recognition as assets
[Abstract]
Total expense from share-based payment transactions in which
goods or services received did not qualify for recognition as 0 0
assets
230
[613000] Notes - Earnings per share

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of earnings per share [TextBlock]
Basic earnings (loss) per share from continuing operations [INR/shares] -69.51 [INR/shares] 59.22
Total basic earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22
Diluted earnings (loss) per share from continuing operations [INR/shares] -69.51 [INR/shares] 59.22
Total diluted earnings (loss) per share [INR/shares] -69.51 [INR/shares] 59.22
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss), attributable to ordinary equity holders of parent entity 0 0
Profit (loss), attributable to ordinary equity holders of parent
0 0
entity including dilutive effects
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 0 [shares] 0
Adjusted weighted average shares [shares] 0 [shares] 0
[610900] Notes - First time adoption

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time Yes Yes
Disclosure of reconciliation of equity from previous GAAP to Ind AS
[TextBlock]
Equity as per Indian GAAP 0 0
Equity as per Ind AS 0 0
Disclosure of reconciliation of comprehensive income from previous GAAP
to Ind AS [TextBlock]
Comprehensive income as per Indian GAAP 0 0
Comprehensive income as per Ind AS 0 0
Disclosure of reconciliation of profit (loss) for the period from
previous GAAP to Ind AS [TextBlock]
Profit (loss) for the period as per Indian GAAP 0 0
Profit (loss) for the period as per Ind AS 0 0
231

CG Foods India Private Limited: (700300) Disclosure of General Information About Company

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CG Foods India Private Limited: (700300) Disclosure of General Information About Company

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CG FOODS INDIA PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2021 to 31/03/2022

[700300] Disclosure of general information about company

Date of start of reporting period 01/04/2021

Disclosure of principal product or services [Table] ..(1)

[700600] Disclosures - Directors report

Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

Total Revenue 28,909.67 30,539.91

Total Expenses (excluding depreciation) 29,798.12 26795.80

Profit (Loss) before Tax and Depreciation (888.45) 3,744.10

Depreciation 1,518.69 1,119.69

Profit (Loss) Before exceptional item tax (2,407.14) 2,624.42

Exceptional items - 275.32

Profit before tax (2,407.14) 2,349.09

Current Tax Expense - 35.75

Taxation relating to earlier years 242.75 104.12

Deferred Tax Expense/(Credit) (208.61) (1,95.87)

Profit (Loss) after Tax (2,441.28) 2,405.10

PERFORMANCE DURING THE YEAR

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

1. Mr. Ghanshyam Goyal 1. Mr. Ghanshyam Goyal

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

CORPORATE SOCIAL RESPONSIBILITY

Details of Annual Report on CSR has given at Annexure –II

RELATED PARTY TRANSACTIONS

No dividends have been recommended for the current year.

As on the date of the Report, following are the Directors:

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

C. Foreign Exchange Earning & Outgo

1. FOB Value of goods exported Rs. 1,460.89 Lakh

2. CIF Value of imports:

DIRECTORS RESPONSIBILITY STATEMENT

4) They have prepared the annual accounts on a going concern basis.

INTERNAL FINANCIAL CONTROLS

By Order of the Board of Directors

Date: 30.09.2022 Ghanshyam Goyal

Share capital 2,60,000

Reserves & surplus (3,05,39,000)

Total assets 1,58,97,000

Total Liabilities 1,58,97,000

Profit before taxation 39,000

Provision for taxation -