BALANCE SHEET

Balance Sheet as at 31st March, 2011

Figures as at
the end of
Note
current
No
reporting
period

Particulars

I. EQUITY AND LIABILITIES

(1) Shareholder's Funds
(a) Share Capital
(b) Reserves and Surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-Current Liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities
(d) Long term provisions
(4) Current Liabilities
(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short-term provisions
Total
II.Assets
(1) Non-current assets
(a) Fixed assets
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long term loans and advances
(e) Other non-current assets
(2) Current assets
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total

Changes :LIABILITIES Only Vertical Format

Sources of Funds' replaced with 'Equity and Liabilities'

Subhead in Share Capital - 'Shares held more the 5% in Co.
with no. of shares
Dr. Balance of P&L shown as negative figure under the head
'Surplus'
Liabilities classified as Current and Non-Current Liabilities
Long-Term Borrowings include 'Deferred Payment Liabilities'
and 'Loans and Advances' from related parties
Provisions classified as Short-Term and Long-Term Provisions

ASSETS Only Vertical Format

Application of Funds' replaced with 'Assets'
Fixed Assets classified as 'Tangible Assets' and 'Non-Tangible
Assets'
Separate Head for Current Assets
Sundry Debtors' replaced with 'Trade Recievables'
Cash and Bank Balance' replaced with 'Cash and Cash
Equivalents'
Goods in Transit' under relevant sub-head of Inventories
Misc. Exp shown under 'Other Current Assets'

Figures as at
the end of
previous
reporting
period

STATEMENT OF PROFIT AND LOSS

Profit and Loss statement for the year ended 31st March, 2011

Particulars

Figures as at
the end of
Note No
current
reporting
period

I. Revenue from operations

II. Other Income
III. Total Revenue (I +II)
IV. Expenses:
Cost of materials consumed
Purchase of Stock-in-Trade
Changes in inventories of finished goods, work-in-progress
and Stock-in-Trade
Employee benefit expense
Financial costs
Depreciation and amortization expense
Other expenses
Total Expenses
V. Profit before exceptional and extraordinary items and
tax

(III - IV)

VI. Exceptional Items

VII. Profit before extraordinary items and tax (V - VI)
VIII. Extraordinary Items
IX. Profit before tax (VII - VIII)
X. Tax expense:
(1) Current tax
(2) Deferred tax
XI. Profit(Loss) from the perid from continuing operations
XII. Profit/(Loss) from discontinuing operations
XIII. Tax expense of discounting operations
XIV. Profit/(Loss) from Discontinuing operations (XII XIII)
XV. Profit/(Loss) for the period (XI + XIV)
XVI. Earning per equity share:
(1) Basic
(2) Diluted

Changes :-

(VII-VIII)

Other Income' includes Net Gain/Loss on Foreign Currency

translation and transaction disclosed seperately
Employee Benefit Expense' shall additionally disclose
expense on account of ESOP
Following shall be disclosed seperately Provision for loss of Subsidiary Co.
Net Loss on sale of Investments
Details of exceptional and extra-ordinary items
Prior Period Items
Adjustment to carrying amount of Investment

rch, 2011
Figures as at
the end of
previous
reporting
period

Note 1 Disclosure pursuant to Note no. 6(A)(a,b & c) of Part I of Schedule VI to the Companies Ac

Share Capital

As at 31 March 20X1
`

Number

As at 31 March 20X0
Number

Authorised
__% preference shares of `___ each
Equity Shares of ` ___ each
Issued
__% preference shares of `___ each
Equity Shares of ` ___ each
Subscribed & Paid up
__% preference shares of `___ each
Equity Shares of ` ___ each fully paid
Subscribed
but not
fullyof
Paid
up
___ % preference
shares
`___each,
not
fully
paid
up
Equity Shares of ` ___ each, not fully paid
up
Total

Note 2

Disclosure pursuant to Note no. 6(A)(d) of Part I of Schedule VI to the Companies Act, 195
(Following disclosure should be made for each class of Shares)
Particulars
Shares
outstanding
at the
beginning of
the year
Shares Issued
during the
year
Shares bought
back during
the year

Equity Shares
Number

Preference Shares
`
Number

Shares
outstanding
at the end of
the year

Note 3

Disclosure pursuant to Note no. 6(A)(f) of Part I of Schedule VI to the Companies Act, 195
____ Equity Shares (Previous year) are held by ____, the holding comp
Above disclosure is required for each class of Shares held by its
holding company or its ultimate holding company including shares

Note 4

Disclosure pursuant to Note no. 6(A)(g) of Part I of Schedule VI to the Companies Act, 195
more than 5%)

Name of Shareholder

Note 5

As at 31 March 20X1
No. of Shares held
% of Holding

As at 31 March 20X0
No. of % of Holding
Shares
held

Disclosure pursuant to Note no. 6(A)(i) of Part I of Schedule VI to the Companies Act, 1956
(Following disclosure should be made for each class of Shares)
Particulars
Equity Shares :

Fully paid up
pursuant to
contract(s)
without
payment
being
received in
cash
Fully paid up
by way of
bonus shares
Shares bought back
Preference Shares :

20X0-X1

Year (Aggregate No. of Shares)

20X1-X2
20X2-X3
20X3-X4

Fully paid up
pursuant to
contract(s)
without
payment
being
received in
cash
Fully paid up
by way of
bonus shares
Shares bought back
Note 6

Disclosure pursuant to Note no. 6(A)(k) of Part I of Schedule VI to the Companies Act, 195
Unpaid Calls
By Directors
By Officers

Note 7

Appropriate disclosures to comply with this point to be made by the Management

e VI to the Companies Act, 195

As at 31 March 20X0
`

o the Companies Act, 1956

the Companies Act, 1956

the Companies Act, 1956 (if

the Companies Act, 1956

res)
20X4-X5

the Companies Act, 1956

Note 1 Disclosure pursuant to Note no. 6(B) of Part I of Schedule VI to the Companies Act, 1956

Reserves & Surplus

As at 31 As at 31
March
March
20X1
20X0

a. Capital Reserves
Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance

b. Capital Redemption Reserve

Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance
c. Securities Premium Account
Opening Balance
Add : Securities premium credited on Share issue
Less : Premium Utilised for various reasons
Premium on Redemption of Debentures
For Issuing Bonus Shares
Closing Balance
d. Debenture Redemption Reserve
Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance
e. Revaluation Reserve
Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance
f. Share Options Outstanding Account

Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance

g. Other Reserves (Specifiy the nature and purpose of each

reserve)
Opening Balance
(+) Current Year Transfer
(-) Written Back in Current Year
Closing Balance
h. Surplus
Opening balance
(+) Net Profit/(Net Loss) For the current year
(+) Transfer from Reserves
(-) Proposed Dividends
(-) Interim Dividends
(-) Transfer to Reserves
Closing Balance
Total
Note:
1. Reserve specifically represented by earmarked investments
shall
be termed
2. Debit
balacneas
ofaPfund
& L shall be shown as negative figure under
surplus instead of presenting on the asset side

e Companies Act, 1956

Note Disclosure
1
pursuant to Note no. 6(C) of Part I of Schedule VI to the Companies Act, 1956

Long Term Borrowings

As at 31
March 20X1
`

Secured
(a) Bonds/debentures *( state in descending order of maturity or conversion,
starting
from the
farthest
or conversion
date)
___ (Previous
Year:
___) __redemption
% Debentures
of `___ each
redeemable at ___ on
________
(secured by ________)
(of the above, ` ____ is guaranteed by Directors and / or others)
Details of redeemed bonds/debentures which the company has power to
reissue: ___________________________
(b) Term loans
from banks
(Secured By__________)
from other parties
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors and / or others)
Terms of Repayment _______
(c) Deferred payment liabilities
(Secured by ________)
(of the above, ` ____ is guaranteed by Directors and / or others)
(d) Deposits
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors and / or others)
(e) Loans and advances from related parties
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors and / or others)
Terms of Repayment _______
(f) Long term maturities of finance lease obligations
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors and / or others)
(g) Other loans and advances (specify nature)
(Secured By__________)

(of the above, ` ____ is guaranteed by Directors and / or others)

Terms of Repayment _______

In case of continuing default as on the balance sheet date in repayment of

loans and interest with respect to (b) (e) & (g)

1. Period of default
2. Amount
Unsecured
(a) Bonds/debentures *( state in descending order of maturity or conversion,
starting
from the
farthest
or conversion
date)
___ (Previous
Year:
___) __redemption
% Debentures
of `___ each
redeemable at ___ on
________
(of the above, ` ____ is guaranteed by Directors and / or others)
Details of redeemed bonds/debentures which the company has power to
reissue: ___________________________
(b) Term loans
from banks
from other parties
(of the above, ` ____ is guaranteed by Directors and / or others)
Terms of Repayment _______
(c) Deferred payment liabilities
(of the above, ` ____ is guaranteed by Directors and / or others)
(d) Deposits
(of the above, ` ____ is guaranteed by Directors and / or others)
(e) Loans and advances from related parties
(of the above, ` ____ is guaranteed by Directors and / or others)
Terms of Repayment _______
(f) Long term maturities of finance lease obligations
(of the above, ` ____ is guaranteed by Directors and / or others)
(g) Other loans and advances (specify nature)
(of the above, ` ____ is guaranteed by Directors and / or others)
Terms of Repayment _______
In case of continuing default as on the balance sheet date in repayment of
loans and interest with respect to (b) (e) & (g)
1. Period of default

2. Amount

Total

anies Act, 1956

As at 31
March 20X0
`

Note 1 Disclosure pursuant to Note no. 6(D) of Part I of Schedule VI to the Companies Act, 1956

Other Long Term Liabilities

As at 31
March
20X1

As at 31
March
20X0

(a) Trade Payables

(b) Others
Total

chedule VI to the Companies Act, 1956

Note 1 Disclosure pursuant to Note no. 6(E) of Part I of Schedule VI to the Companies Act, 1956

Long Term Provisions

As at 31
March
20X1

As at 31
March
20X0

(a) Provision for employee benefits

Superannuation (unfunded)
Gratuity (unfunded)
Leave Encashment (unfunded)
ESOP / ESOS
(b) Others (Specify nature)
Total

to the Companies Act, 1956

NoteDisclosure
1
pursuant to Note no. 6(F) of Part I of Schedule VI to the Companies Act, 1956

Short Term Borrowings

As at 31
March
20X1

As at 31
March
20X0

Secured
(a) Loans repayable on demand
from banks
(Secured By__________)
from other parties
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors
and / or others)
(b) Loans and advances from related parties
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors
and / or others)
(c) Deposits
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors
and / or others)
(d) Other loans and advances (specify nature)
(Secured By__________)
(of the above, ` ____ is guaranteed by Directors
and / or others)
sheet date in repayment of loans and interest
with respect to (a) (b) & (d)
1. Period of default
2. Amount
Unsecured
(a) Loans repayable on demand
from banks
from other parties
(of the above, ` ____ is guaranteed by Directors
and / or others)
(b) Loans and advances from related parties
(of the above, ` ____ is guaranteed by Directors
and / or others)

(c) Deposits
(of the above, ` ____ is guaranteed by Directors
and / or others)
(d) Other loans and advances (specify nature)
(of the above, ` ____ is guaranteed by Directors
and / or others)
-

sheet date in repayment of loans and interest

with respect to (a) (b) & (d)
1. Period of default
2. Amount
Total

he Companies Act, 1956

Note 1 Disclosure pursuant to Note no. 6(G) of Part I of Schedule VI to the Companies Act, 1956

Other Current Liabilities *

As at 31
March
20X1

As at 31
March
20X0

(a) Current maturities of long-term debt

(b) Current maturities of finance lease obligations
(c ) Interest accrued but not due on borrowings
(d) Interest accrued and due on borrowings
(e) Income received in advance
(f) Unpaid dividends
(g) Application money received for allotment of securities and due
for
refund
#
interest
accrued
on (g) above
Number of shares proposed to be issued: ____________
Amount of premium (if any): ___________
Terms and conditions of shares proposed to be issued:
_________________________________________________________
___
Date by which shares shall be alloted: _______________
Whether the company has sufficient authorized capital to cover
the
amount
resulting
fromofallotment
The share
periodcapital
overdue
from the
last date
allotmentofisshares out of
___________;
reason
beingApplication
________ money which are
# All amounts out
of Share
refundable to be shown under this head (non-refundable portion
(h) Unpaid matured deposits and interest accrued thereon
(i) Unpaid matured debentures and interest accrued thereon
(j) Other payables (specify nature)
Total

ompanies Act, 1956

Note 1 Disclosure pursuant to Note no. 6(H) of Part I of Schedule VI to the Companies Act, 1956

Short Term Provisions

As at 31
March
20X1

As at 31
March
20X0

(a) Provision for employee benefits

Salary & Reimbursements
Contribution to PF
Gratuity (Funded)
Leave Encashment (funded)
Superannuation (funded)
ESOP /ESOS
(b) Others (Specify nature)
Total

e Companies Act, 1956

Note 1 Disclosure pursuant to Note no. I (i), (ii), (iii); Note no. J (i),(ii); Note no. J and Note no. L
Companies Act, 1956
Fixed Assets

Gross Block
Balance as
at 1 April
20X0

Additions/
(Disposals)

Acquired Revaluation
through
s/
business
(Impairment
combinatio
s)
ns

Tangible Assets
Land
Assets under lease
Buildings
Assets under lease
Plant and Equipment
Assets under lease
Furniture and Fixtures
Assets under lease
Vehicles
Assets under lease
Office equipment
Assets under lease
Others (specify nature)
Total

Intangible Assets
Goodwill
Brands /trademarks
Computer software
Mastheads and publishing
titles
Mining rights
Copyrights, and patents
and other intellectual
property rights, services
and operating rights
Recipes, formulae, models,
designs and prototypes
Licenses and franchise

Others (specify nature)

Total

Capital Work In Progress

Total

Intangible assets under

Development

Total

Note 2 Disclosure pursuant to Note no.I (iv) and J (iii) of Part I of Schedule VI to the Companies A
The following disclosure should be made for each class of asset as required
Year
Particulars
Asset details:
Balance as at 1 April
Impairment/ Revaluation
Balance as at 31 March

20X0-X1

20X1-X2

20X2-X3

20X3-X4

J (i),(ii); Note no. J and Note no. L of Part I of Schedule VI to the

Gross Block

Accumulated Depreciation
Balance as at 31 March 20X1

Balance as Depreciatio Adjustment On disposals

at 1 April n charge for
due to
20X0
the year revaluations

of Schedule VI to the Companies Act, 1956

asset as required
Year
20X4-X5
`

eciation

Net Block
Balance as
at 31 March
20X1

Balance as
at 1 April
20X0

Balance as
at 31 March
20X1

Note 1 Disclosure pursuant to Note no. K (i) of Part I of Schedule VI to the Companies Act, 1956
Particulars

As at 31
March
20X1

As at 31
March
20X0

Trade Investments (Refer A below)

(a) Investment
Properties
(b) Investment in Equity
instruments
(c) Investments in
preference shares
(d) Investments in
Government or Trust
securities
(e) Investments in
debentures or bonds
(f) Investments in
Mutual Funds
(g) Investments in
partnership firms*
(h) Other non-current
investments (specify
nature)
Total (A)

Other Investments (Refer B below)

(a) Investment
Properties
(b) Investment in Equity
instruments
(c) Investments in
preference shares
(d) Investments in
Government or Trust
securities
(e) Investments in
debentures or bonds
(f) Investments in
Mutual Funds
(g) Investments in
partnership firms*

(h) Other non-current

investments (specify
nature)
Total (B)

Grand Total (A + B)

20X1

20X0

Less : Provision for

dimunition in the value
of Investments
Total

Particulars
Aggregate amount of
quoted investments
(Market value of ` __
(Previous Year ` __)
Aggregate amount of
unquoted investments
(Previous Year ` __)

A.
Details of Trade Investments
Sr. No. Name of the Body
Subsidia
Corporate
ry /
Associat
e / JV/
Controll
ed
Entity /
(1)
(2)
(3)
Others
(a)
Investment
Properties

(b)

Investement in
Equity Instruments

(c)

Investments in
Preference Shares

No. of Shares / Units

20X1
(4)

(d)

Investments in
Government or Trust
securities

(e)

Investments in
Debentures or Bonds

(f)

Investments in
Mutual Funds

(g)

Investments in
partnership firms*

(h)

Other non-current
investments (specify
nature)

Total

B.
Details of Other Investments
Sr. No. Name of the Body
Subsidia
Corporate
ry /
Associat
(1)
(2)
(3)
e / JV/
(a)
Investment
Controll
Properties
ed
Entity /
Others

No. of Shares / Units

20X1
(4)

(b)

Investement in
Equity Instruments

(c)

Investments in
Preference Shares

(d)

Investments in
Government or Trust
securities

(e)

Investments in
Debentures or Bonds

(f)

Investments in
Mutual Funds

(g)

Investments in
partnership firms*

(h)

Other non-current
investments (specify
nature)

Total
* G. Investment in
_________(Name of the Firm)

Name of the Partners

Partner 1

Share of
Capital

Partner 2
Total Capital

. K (i) of Part I of Schedule VI to the Companies Act, 1956

No. of Shares / Units

20X0
(5)

Quoted /
Unquote
d

Partly
Paid /
Fully
paid

(6)

(7)

No. of Shares / Units

20X0
(5)

Quoted /
Unquote
d
(6)

Partly
Paid /
Fully
(7)
paid

Extent of Holding
(%)

20X1
(8)

20X0
(9)

Amount (`)

20X1
(10)

20X0
(11)

Whether
If
stated at Answer
Cost
to
Yes / No Column
(9) is
'No' Basis of
(12)
(13)
Valuatio
n

Extent of Holding
20X1 (%) 20X0
(8)
(9)

Amount (`)
20X1
20X0
(10)
(11)

Whether
If
stated at Answer
Cost
to
(12)
(13)
Yes / No Column
(9) is
'No' Basis of
Valuatio
n

Note 1 Disclosure pursuant to Note no. L (i),(ii) and (iii) of Part I of Schedule VI to the Companies
Long Term Loans and
Advances

As at 31 March 20X1 As at 31 March 20X0

`
`
`
`

a. Capital Advances
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful
advances
-

b. Security Deposits
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful
deposits
c. Loans and advances to
related parties (refer Note
2)
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful
loans and advances

d. Other loans and

advances (specify nature)
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for
___________

Note 2 Disclosure pursuant to Note no. L (iv) of Part I of Schedule VI to the Companies Act, 1956
As at 31
March
20X1
`

As at 31
March
20X0
`

Directors *
Other officers of the
Company *
Firm in which director is a
partner *
Private Company in which
director is a member
*Either severally or jointly

edule VI to the Companies Act, 1956

the Companies Act, 1956

Note 1 Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of Schedule VI to the Companies
As at 31 March 20X1 As at 31 March 20X0
`
`
`
`
a. Long term trade receivables
(including trade receivables on
deferred credit terms)
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful debts
-

b. Others (specify nature)

Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for __________

c. Debts due by related parties

(refer note 2)
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful debts

Note 2 Disclosure pursuant to Note no. M (iii) (iii) of Part I of Schedule VI to the Compa
As at 31
March
20X1
`

As at 31
March
20X0
`

Directors *
Other officers of the Company *
Firm in which director is a partner
*
Private Company in which director
is a member
-

Schedule VI to the Companies Act, 1956

ule VI to the Compa

Note 1 Disclosure pursuant to Note no.N (i) and (ii) of Part I of Schedule VI to the Companies Act,
Particulars
As at 31 As at 31
March
20X1

March
20X0

(a) Investment in Equity

instruments
(b) Investments in preference
shares
(c) Investments in Government or
Trust securities
(d) Investments in Debentures or
Bonds
(e) Investments in Mutual Funds
(f) Investments in partnership
firms*
(g) Other non-current investments
(specify nature)
Total (A)

Less : Provision for dimunition in

the value of Investments
Total

Particulars

As at 31
March
20X1

As at 31
March
20X0

Aggregate amount of quoted

investments (Market value of ` __
(Previous Year ` __)
Aggregate amount of unquoted
investments (Previous Year ` __)

Details of Current Investments

Sr. No. Name of the Body Corporate

(1)

(2)

Subsidia
ry /
Associat
e / JV/
Controll
ed
Entity /
(3)
Others

No. of Shares /
Units

20X1
(4)

20X0
(5)

Quoted /
Unquote
d

Partly
Paid /
Fully
paid

(6)

(7)

(a)

Investement in Equity
Instruments

(b)

Investments in Preference
Shares

(c)

Investments in Government
or Trust securities

(d)

Investments in Debentures or
Bonds

(e)

Investments in Mutual Funds

(f)

Investments in partnership
firms*

(g)

Other non-current
investments (specify nature)

Total

* G. Investment in _________(Name of
the Firm)

Name of the Partners

Share of
Capital

Partner 1
Partner 2
Total Capital

o the Companies Act, 1956

Extent of Holding
(%)

20X1
(8)

20X0
(9)

Amount (`)

20X1
(10)

20X0
(11)

Basis of
Valuatio
n

(12)

Note 1 Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of Schedule VI to the Companies
Inventories

As at 31 March 20X1 As at 31 March 20X0

`
`
`

a. Raw Materials and components (Valued at_____)

Goods-in transit
b. Work-in-progress (Valued at _____)
Goods-in transit
c. Finished goods (Valued at _____)
Goods-in transit
d. Stock-in-trade (Valued at _____)
Goods-in transit
e. Stores and spares (Valued at _____)
Goods-in transit
f. Loose Tools (Valued at _____)
Goods-in transit
g. Others (Specify nature)
Total

VI to the Companies Act, 1956

As at 31 March 20X0
`